Penilaian Harga Saham Pada Perusahaan Basic Industry Dan Chemical Yang Terdaftar Di Bursa Efek Indonesia Melalui Potensi Kebangkrutan Altman

The purpose of this study is to identify and analyze: (1) Effect of Altman's potentialbankruptcy, which Altman's discriminant is calculated applying the first model of Altman'sdiscriminant model on stock prices; (2) Effect of Altman's potency for bankruptcy iscomputed applying the revised model of Altman's discriminant method on stock prices; (3)Effect of Altman's potency for bankruptcy which is calculated applying modification model ofAltman's discriminant method on stock prices; (4) A comparison between Altman's potencyfor bankruptcy which is calculated applying first model of Altman's discriminant model,revised model and modification model of Altman's discriminant model in predictingbankruptcy. The results of the analysis: (1) The Altman's potential bankruptcy is calculatedapllying the first model not affected significantly by -1.583 Rupiah, or -158.30% of the stockprice; (2) The Altman's potential bankruptcy is calculated applying the revision model has asignificant effect of 1.250 Rupiah or 125% of the stock price; (3) The Altman's potentialbankruptcy is calculated applying the modification model has a significant effect of 1.207Rupiah or 120.70% against the stock price; and (4) The first model of Altman's discriminantmodel predicts the highest bankruptcy rather than revised model and modification model

The Analysis of Internal Control Systems Effectiveness in Receipt of Cash at PT. Mandala Multifinance, Tbk Branch Siau

The development of the business world is rapidly increasing, are experienced by companies engaged in leasing services. PT. Mandala Multifinance, Tbk Branch Siau, engaged in financing services of two-wheeled vehicles. In the competition the current management is aware of the importance of the unity of the company to be able to survive in the competition. Management is required to maintain the property, prevent the occurrence of errors and embezzlement. The cycle cach is most receipts vulnerable to realize cash proceeds of fraud, hence the importance of internal control procedures for cash receipts in order to avoid the problems that will occur. This study is aimed to evaluate the effectiveness of the internal control system of cash receipts cycle at PT. Mandala Multifinance, Tbk Branch Siau. The method used is descriptive qualitative method. The results shows the internal control system of the cash receipts at PT. Mandala Multifinance, Tbk Branch adequate Siau characterized by the elements of internal control has been executed and is effective. Management should do some improvements such as the organizational structure that needs to be reviewed, to support the effectiveness of the existing internal control.Keywords: internal control, fraud, cash receipts

Analisis Timbulan Sampah dan Pemanfaatan Sampah Organik Berbasis Eco Enzyme Pada Kawasan Wisata Kuliner Air Salobar, Kota Ambon

Keberadaan sampah di kawasan wisata bukan hanya berdampak negatif secara lokal namun juga global. Proses penguraian sampah organik menghasilkan gas rumah kaca, sedangkan sampah anorganik plastik yang sulit terurai menyebabkan pencemar mikroplastik semakin tinggi di lingkungan. Tujuan penelitian ini yaitu untuk menganalisis timbulan sampah serta memanfaatkan sampah organik yang dihasilkan pada kawasan Wisata Kuliner Air Salobar menjadi eco enzyme. Penelitian ini dilakukan pada bulan Maret-Juni 2023 di kawasan Wisata Kuliner Air Salobar, Kecamatan Nusaniwe, Kota Ambon. Pengambilan dan analisa data sampah anorganik mengacu pada SNI 19-3964-1994. Klasifikasi sampah anorganik didasarkan pada klasifikasi sampah laut menurut UNEP (United Nations Environment Programme). Pengambilan sampah organik dan pengolahannya menjadi eco enzyme menggunakan metode observasi. Data yang dihasilkan kemudian ditampilkan dalam bentuk tabel, diagram dan gambar untuk dibahas lebih lanjut. Hasil penelitian membuktikan berat sampah keseluruhan yang dihasilkan pada kawasan wisata ini sebesar 215,91 kg yang terdiri dari 213,37 kg sampah organik dan 2,54 kg untuk sampah anorganik. Berat timbulan sampah baik sampah organik maupun anorganik yang dihasilkan selama 10 hari pengamatan sebesar 0,22 kg/orang/hari dengan volume timbulan sampah sebesar 0,84 ltr/orang/hari. Potensi daur ulang sampah anorganik sebesar 99% dari total berat sampah anorganik yang dihasilkan. Potensi daur ulang sampah organik menjadi eco enzyme sebesar 73,16 kg atau 80% dari berat sampah organik kulit buah yang dihasilkan. Larutan eco enzyme yang diperoleh setelah fermentasi selama 3 bulan sebesar 6,2 ltr. Hasil penelitian ini menunjukan bahwa timbulan sampah pada kawasan Wisata Kuliner Air Salobar dapat didaur ulang yang bermanfaat secara ekologi maupun ekonomi. &nbsp

Organizational Communication in Implementing School Committee Role in South Tangerang City

This research aims to explore the role of communication practices of organizations in supporting the implementation of the four roles of School Committee as an advisory body, a controller, a supporter and a intermediator in an education unit. Thus research uses qualitative approach with descriptive analysis, and data collected through a focus group discussion. The result of this research shows the School Committee's understanding of its four roles is still low; and organization communication whether between committee manager and school management and its members are still not being implemented optimally. The recommendations are spreading awareness and providing assistance to the Ministry of Education and Culture as well as the Office of Education of Tangerang Selatan on the implementation of the Law No. 44/U/2002 about the Roles and Functions of the School Committee; improving the organization communication pattern both in the internal and external environment

Identifikasi Keberadaan dan Jenis Mikroplastik pada Kerang Darah (Anadara Granosa) di Perairan Tanjung Tiram, Teluk Ambon

Keberadaan sampah anorganik berupa plastik sangat membahayakan bagi kehidupan perairan. Plastik dapat terpecah menjadi ukuran mikro yang dikenal dengan mikroplastik. Keberadaan mikroplastik sangat berbahaya bagi biota perairan karena dapat dikonsumsi dan masuk ke saluran pencernaan. Tujuan dari penelitian ini yaitumengidentifikasi keberadaan dan jenis mikroplastik pada kerang darah (Anadara granosa) di Tanjung Tiram perairan Teluk Ambon. Metode penelitian menggunakan observasi lapangan kemudian analisa laboratorium. Hasil penelitian menunjukkan bahwa pada kerang darah, telah ditemukan mikroplastik dengan jenis fiber sebanyak 360 pratikel dan fragmen sebanyak 61 pratikel. Keberadaan mikroplastik yang telah dikonsumsi oleh kerang darah akan berbahaya bukan hanya bagi biota perairan namun juga bagi manusia yang mengkonsumsi kerang darah tersebut. Plastik yang mengandung bahan kimia berbahaya akan terserap masuk ke dalam tubuh kerang darah. Berdasarkan hasil penelitian dapat disimpulkan bahwa mikroplastik telah berada dan dikonsumsi oleh kerang darah. Kata Kunci: mikroplastik, kerang darah, fiber, fragmen, Tanjung Tira