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ANALYSIS OF FINANCIAL STATEMENTS WITH ALTMAN Z-SCORE AND SPRINGATE MODELS ON PT. HERO SUPERMARKET, Tbk Arlina Pratiwi Purba
Accounting and Business Journal Vol 3 No 1 (2021): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

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Abstract

The company was founded basically in the hope of generating profit, creating market segments or customers and carrying out development in products against the needs of the desired community. In fact, often these assumptions miss and are far from hopeful. Companies that have been doing activities for a certain time sometimes have to be liquidated due to financial difficulties and eventually go into bankruptcy. The threat of bankruptcy does not occur if the company conducts an analysis as early as possible using a company's financial statements. One method of analysis in predicting bankruptcy is the Altman Z-Score method and the Springate method. The purpose of this research is to find out the results of the prediction of potential bankruptcy PT. Hero, Tbk period 2016-2019 using Altman Z-Score and Springate models. Population in this study PT Financial Statements. Hero, Tbk, while the sample in this study is PT Financial Report. PT. Hero, Tbk Period 2016-2019.The results show pt. Hero Supermarket, Tbk based on the Altman Z-Score method, in 2016-2019 the company can be categorized as a company not bankrupt/ healthy company. Based on the Springate method in 2016 and 2019 the company is categorized as a company not bankrupt / healthy, while in 2017 and 2018 is predicted as a bankrupt company/unhealthy company.
Analysis Of Financial Statement In Measuring Financial Performance at PT Permata Bank Tbk Arlina Pratiwi Purba
Accounting and Business Journal Vol 3 No 2 (2021): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

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This study aims to determine the bank’s financial health based on the Solvency Ratio, Profitability Ratio, and Liquidity Ratio at PT Bank Permata, Tbk. The type of data used is secondary data. The population in this study is the Statement of Financial Position and Profit and Loss Statement of PT Bank Permata Tbk, while the research sample is the Income Statement and Statement of Financial Position of PT Bank Permata Tbk for the 2017-2019 period. The data processing technique uses Financial Statement Ratios in the form of Solvency Ratios, Profitability Ratios, and Liquidity Ratio. The results of data analysis show the Solvency Ratio in the Primary Ratio, and Capital Adequacy Ratio from 2017 to 2019 based on the standard ratio set by Bank of Indonesia, it can concluded that PT Bank Permata, Tbk is in the healthy category. Profitability Ratio on Gross Profit Margin, Return on Equity Capital, Return On Assets from 2017 to 2019 based on the ratio standards set by Bank of Indonesia, it can concluded that PT Bank Permata, Tbk is in a healthy category. The liquidity ratio in the Quick Ratio, Cash ratio, and Loan to Deposit Ratio in 2017 to 2019 based on the standard ratio set by Bank of Indonesia can concluded that PT Bank Permata, Tbk is categorized as healthy
ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA) SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA PT BNI (PERSERO) TBK Arlina Pratiwi Purba
JURNAL AKUNTANSI BARELANG Vol 6 No 2 (2022): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v6i2.5562

Abstract

The purpose of this study was to determine the company's financial performance using the Economic Value Added (EVA) and Market Value Added (MVA) methods. The type of research used is descriptive using a quantitative approach. The object of research is PT BNI (Persero), Tbk for the 2016-2021 period. The data used is secondary data in the form of a Statement of Financial Position and Income Statement obtained from the official website of PT BNI (Persero) Tbk. Data analysis technique using EVA and MVA methods. The results of the research conducted show that in 2016, 2017, 2018, 2019 and 2021 always produce positive EVA and MVA values, this shows that PT BNI (Persero) Tbk is able to generate economic and market added value for shareholders and have good financial performance. But in 2020 PT BNI (Persero) Tbk only produced a positive MVA value while EVA was negative, this indicates that the company does not always generate economic added value for the company.
ANALISIS PENERAPAN SAK ETAP DALAM PENYAJIAN LAPORAN KEUANGAN PADA KOPERASI PEGAWAI NEGERI SMPN 7 PEMATANG SIANTAR Eva Malina Simatupang; Arlina Pratiwi Purba
JURNAL AKUNTANSI BARELANG Vol 3 No 1 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

IAI has issued a Standard Financial Accounting entity without Public Accountability, also known as SAK ETAP. SAK ETAP is intended to accommodate the needs of an entity, which does not significantly have accountability, to operate such as Small and Medium Enterprises (SMEs) and cooperatives. SAK ETAP is a standard that regulates the accounting treatment of MSMEs and cooperatives in Indonesia, but all cooperative activities are also guided by the latest laws and government regulations issued by relevant ministers in this case the Minister of Cooperatives and Small and Medium Enterprises Regulation (K -UKM) Republic of Indonesia No 12 of 2015, concerning General Guidelines for Cooperative Accounting. This study aims to evaluate the implementation of SAK ETAP in the financial statements of Pematang Siantar Junior High School 7 Cooperative. SMP N 7 Pematang Siantar Civil Servants Cooperative is a cooperative in a savings and loan business. The financial statements of Pematang Siantar Middle School 7 N Cooperative Cooperative are not in accordance with the SAK ETAP standard.
FACTORS INFLUENCING ACCOUNTING STUDENTS' FINANCIAL LITERACY AT WIDYATAMA UNIVERSITY, BANDUNG PA. Andiena Nindya Putri; Arlina Pratiwi Purba; Ahmad Sani
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

The spread of the Covid 19 virus has shaken the economy in various countries, including Indonesia. This is due to the lack of financial literacy in society, starting from the young adult phase, especially for students. Financial problems can cause stress, and about 73% of students in the campus community report experiencing difficulties related to finances. The purpose of this study was to determine the extent to which factors influence financial literacy such as financial attitudes, family environment, peer pressure and financial efficacy . This type of research is quantitative research with a descriptive approach. The samples studied were all S1 Faculty of Economics Accounting Study Programs at Widyatama University Bandung, sampling in this study used purposive sampling, so using the above calculation it was known that the population was 251 students, a sample of 155 students was taken in this study. Data analysis techniques in this study used validity tests, reliability tests and structural model tests. The results of this study indicate that family environmental factors do not have a significant effect on financial literacy, while financial efficacy factors have a significant effect on financial literacy, financial attitudes have a significant effect on financial literacy, and peer pressure has a significant effect on financial literacy. This is consistent with research (Thomas & Subhashree, 2020) that financial knowledge, financial attitudes, parental influence, and peers have a direct and positive effect on the level of financial literacy in Engineering undergraduate students
Penilaian Kinerja Keuangan Berdasarkan Metode Market Value Added (MVA) pada PT Kimia Farma (Persero) Tbk Arlina Pratiwi Purba
Economics, Business and Management Science Journal Vol 3, No 1 (2023): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v3i1.344

Abstract

This final report is entitled "Financial Performance Assessment Based on the Market Value Added (MVA) Method at PT Kimia Farma (Persero) Tbk for the 2018-2021 Period". The purpose of this final report is to determine the financial performance of PT Kimia Farma (Persero) Tbk in terms of the financial statements using the Market Value Added (MVA) method. The data used is secondary data obtained through the official website of PT Kimia Farma (Persero) Tbk and analyzed using the Market Value Added (MVA) method. The results of the final report show that the MVA of PT Kimia Farma (Persero) Tbk in 2018, 2020 and 2021 is positive, meaning that the performance of the management of PT Kimia Farma (Persero) Tbk is successful in maximizing investor wealth while 2019 is negative, meaning that the performance of the management of PT Kimia Farma (Persero) Tbk has not been successful in maximizing investor wealth.
Co-Authors Ahmad Sani Eva Malina Simatupang PA. Andiena Nindya Putri