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All Journal Journal of Economic, Bussines and Accounting (COSTING) Tasnim Journal for Community Service
Muhammad Fikri
Universitas Islam Negeri Sultan Syarif Kasim Riau
Religion Humanities Economics, Econometrics & Finance Education Other

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Hasil Belajar Siswa Melalui Model Pembelajaran Auditory, Itellectually, Repetition (AIR) Studi Eksperimen di Madrasah Tsanawiyah Al-Muttaqin Pekanbaru Muhammad Fikri; Gusma Afriani
Tasnim Journal for Community Service Vol. 4 No. 1 (2023): Tasnim
Publisher : Anotero Lembaga Scientific Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55748/tasnim.v4i1.209

Abstract

This research aims to examine the effect of using the Auditory, Intellectually, Repetitive Learning Model on Student Learning Outcomes at Madrasah Tsanawiyah Al-Muttaqin Pekanbaru. This research is a type of correlation research with a quantitative approach. The sample in this study was 60 people and sampling used simple random sampling. Data collection uses questionnaires, documentation and observation. The data analysis technique uses the product moment correlation test. The research results obtained r calculated 0.537 > r table at the 5% significance level (0.211) or at the 1% significance level (0.295), so Ha was accepted and H0 was rejected. This means that there is a positive influence of the use of the Auditory, Intellectually, Repetitive Learning Model on Student Learning Outcomes at Al-Muttaqin Madrasah Tsanawiyah Pekanbaru. The contribution of using the auditory, intellectually, repetitive learning model to student learning outcomes in the subject of Jurisprudence is 28.8%, while 71.2% influenced by other variables.
Prediction of Financial Distress Levels in State-Owned Cipta Karya Companies Using the Altman Z-Score, Springate, and Zmijewski Models Ari Nur Wahidah; Muklis Muklis; Muhammad Fikri
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10892

Abstract

This research aims to assess the company's financial performance and analyze whether the company has the potential to experience financial distress as a precursor to bankruptcy. Predicting the level of financial distress will use the Altman Z-Score, Springate, and Zmijewski models, and look for a more accurate model among these three models. This research is descriptive quantitative in nature. The population of this research is the State-Owned/BUMN Cipta Karya company. The sampling technique in this research was purposive sampling, with several criteria. The sample for this research is the BUMN Cipta Karya company (heavy construction and civil engineering sub-sector) listed on the Indonesia Stock Exchange for the 2019-2022 period, totaling 5 companies. The results of this research show that the highest level of accuracy in predicting financial distress at State-Owned/BUMN Cipta Karya for the 2019-2022 period is Springate at 100%. Then Altman Z-Score and Zmijewski with the same level of accuracy, equal to 40%. Keywords: Financial Distress, Altman Z-Score, Springate, Zmijewski
Co-Authors Ari Nur Wahidah Gusma Afriani Muklis Muklis