Business Innovation and Entrepreneurship Journal最新文献

{"title":"Analisis Perbandingan Financial Distress Pada Perusahaan Sub Sektor Rokok Periode 2015-2019","authors":"Anang Makruf, D. Ramdani","doi":"10.35899/biej.v3i3.304","DOIUrl":"https://doi.org/10.35899/biej.v3i3.304","url":null,"abstract":"Abstract – The aim of the study was to analyze financial distress in cigarette companies list in Indonesia Stock Exchange in 2015-2019 using 3 methods, Altman Z-Score, Zmijewski, and Springate. Purposive sampling is used in this study to determine the sampling technique. The sample used in this study released 4 cigarette companies. Descriptive asalysis with quantitative models was used to analyze data in this research. Altman Z-Score, Zmijewski, and Springate in 2015-2019 PT. HM Sampoerna Tbk, PT. Gudang Garam Tbk, and PT. Wismilak Inti Makmur Tbk is related to safe, but it is needed a company that is estimated to be grey in the Altman Z-Score calculation in 2018, PT. Wismilak Inti Makmur Tbk. The Z-score is at the limit because the companie has a ratio with a lower value in market value of equity  to book value of liabilities \u0000  \u0000Abstrak – Penelitian ini memiliki bertujuan untuk menganalisis perbandingan kesulitan keuangan dalam perusahaan sun sektor rokok di Indonesia Stock Exchange periode 2015-2019 menggunakan tiga metode. Metode yang digunakan yaitu Altman Z-Score, Zmijewski, dan Springate. Purposive sampling digunakan dalam penelitian ini untuk menentukan teknik pengambilan sampel. Sampel yang digunakan berjumlah 4 perusahaan rokok. Analisis deskriptif dengan pendekatan kuantitatif digunakan sebagai teknik analisis data. Dalam penelitian ini menjelaskan financial distress yang dihitung menggunakan metode Altman Z-Score, Zmijewski , dan Springate pada tahun 2015-2019 PT. HM Sampoerna Tbk, PT. Gudang Garam Tbk, dan PT. Wismilak Inti Makmur Tbk mengalami dalam kondisi keuangan yang sehat, namun terdapat perusahaan yang diestimasi rawan kebangkrutan pada perhitungan Altman Z-Score pada  tahun 2018 yaitu PT. Wismilak Inti Makmur Tbk. hal ini dapat terjadi  karena nilai Z-Score PT. Wismilak Inti MakmurTbk  berada pada Z < 1,81 salah satu penyebabnya ialah rendahnya rasio market value of equity terhadap liabilities.","PeriodicalId":296615,"journal":{"name":"Business Innovation and Entrepreneurship Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128676187","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Creative Tourist Experience, Travel Motivation dan Perceived Risk Terhadap Revisit Intention Pada Wisata Edukasi Secara Virtual","authors":"Novyta Putri Mayasari, Y. Artanti","doi":"10.35899/biej.v3i3.313","DOIUrl":"https://doi.org/10.35899/biej.v3i3.313","url":null,"abstract":"Abstract – The development of the progress of tourism potential is currently increasing with the emergence of tourist changes in attracting tourist. Tourism managers are required to be able to provide tourist comfort to maintain the popularity of tourism even during a pandemic. Some tourism managers during the pandemic offer virtual educational tours. This study aims to analyze the effect of creative tourist experience, travel motivation and perceived risk on revisit intention. This research uses non probability sampling and judgmental sampling method to target respondents. The respondent is someone who was visited the Surabaya Zoo virtually during the Covid-19 pandemic, with a vulnerable age of 13-50 years as many as 200 respondents. The data analysis technique used multiple regression. The results of this study indicate that creative tourist experience and travel motivation have significant effect on revisit intention. Meanwhile, perceived risk has no significant effect on revisit intention.  \u0000Abstrak – Perkembangan kemajuan potensi pariwisata saat ini terus meningkat dengan munculnya perubahan-perubahan wisata dalam menarik perhatian wisatawan. Pengelola wisata dituntut dapat memberikan kenyamanan wisatawan untuk mempertahankan popularitas wisata bahkan ketika pada masa pandemi. Beberapa pengelola wisata dimasa pandemi menawarkan wisata edukasi secara virtual. Penelitian ini bertujuan untuk menganalisis pengaruh creative tourist experience, travel motivation dan perceived risk terhadap revisit intention pada wisata edukasi secara virtual. Penelitian ini menggunakan non probability sampling dengan judgment sampling. Responden adalah seseorang yang telah mengunjungi Kebun Binatang Surabaya secara virtual di masa pandemi Covid-19, dengan rentan usia 13-50 tahun sebanyak 200 responden. Teknik analisis data menggunakan regresi berganda. Hasil penelitian ini menunjukkan bahwa creative tourist experience dan travel motivation berpengaruh signifikan terhadap revisit intention. Sedangkan perceived risk tidak berpengaruh signifikan terhadap revisit intention.","PeriodicalId":296615,"journal":{"name":"Business Innovation and Entrepreneurship Journal","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122994115","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Financial Distress Terhadap Manajemen Laba","authors":"Putri Kristyaningsih, D. Hariyani, M. A. Sudrajat","doi":"10.35899/biej.v3i3.297","DOIUrl":"https://doi.org/10.35899/biej.v3i3.297","url":null,"abstract":"Abstract– This study aims to empirically examine the effect of financial distress on earnings management in manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study used a purposive sampling technique with a sample of 12 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The method used in this study is a quantitative method, while the analytical tool uses E-views 9. The results in the study obtained a t count of 0.334640 and a t table of 1.68595 so that it was concluded that t count < t table, so that the financial distress variable had no effect to earnings management. Companies experiencing financial distress assume that earnings management practices will actually harm the company in the future, so that company management prefers to report actual earnings. \u0000Abstrak– Penelitian ini bertujuan menguji empiris pengaruh financial distress terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini menggunakan teknik purposive sampling dengan jumlah sampel 12 perusahan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2019. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif, sedangkan alat analisis menggunakan E-views 9. Hasil dalam penelitian memperoleh t hitung sebesar 0,334640 dan t tabel sebesar 1.68595 sehingga diperoleh kesimpulan bahwa t hitung < t tabel, sehingga variabel financial distrees tidak berpengaruh terhadap manajemen laba. Perusahaan yang mengalami financial distress menganggap bahwa praktik manajemen laba sebetulnya akan merugikan perusahaan untuk kedepannya, sehingga manajemen perusahaan lebih menyukai untuk melaporkan laba yang sesungguhnya. \u0000 ","PeriodicalId":296615,"journal":{"name":"Business Innovation and Entrepreneurship Journal","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122380894","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}