Judul: Kinerja Keuangan pada PT Garuda Indonesia (Persero) Tbk Periode 2013–2017
Abstrak: Pertumbuhan industri penerbangan nasional bertumbuh cukup pesat. Seiring pertumbuhan tersebut, tidak banyak perusahaan maskapai penerbangan yang mampu bertahan, jika tidak didukung oleh finansial yang kuat dan manajemen perusahaan yang baik. PT Garuda Indonesia (Persero) Tbk merupakan salah satu perusahaan jasa transportasi udara yang terdapat didalam negeri dan tetap mempertahankan eksistensinya sampai sekarang. Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Garuda Indonesia (Persero) Tbk Periode 2013-2017 menggunakan analisis rasio keuangan berdasarkan keputusan menteri BUMN nomor: KEP-100/MBU/2002, analisis trend dan analisis potensi kebangkrutan model Altman’s Z-Score. Metode analisis data yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Pengolahan data dilakukan menggunakan software Microsoft Excel 2013 dan Minitab 17. Hasil penelitian menunjukkan bahwa penilaian kinerja keuangan PT Garuda Indonesia (Persero) Tbk periode 2013-2017 cenderung mengalami penurunan dan nilai Z-Score yang diperoleh mengalami potensi kebangkrutan yang sangat besar.
Keyword: analisis potensi kebangkrutan, analisis trend, analisis rasio, kinerja keuangan

Judul: Analisis Kinerja Keuangan pada PT X Tbk Periode 2007-2011
Abstrak: Suatu penelitian analisis keuangan telah dilakukan terhadap PT X Tbk periode 2007-2011 untuk mengetahui kondisi keuangan, kinerja keuangan, dan kemungkinan kebangkrutan pada perusahaan. Penelitian dilakukan dengan menggunakan metode Rasio Keuangan untuk mengetahui kinerja keuangan. Selanjutnya menggunakan metode Z-Score Altman dan Springate untuk mengetahui kemungkinan kebangkrutan. Hasil penelitian menunjukkan bahwa neraca dan laba rugi perusahaan cenderung mengalami peningkatan, akan tetapi kinerja keuangan perusahaan masih kurang baik. Analisis kebangkrutan selama periode 2007-2011 menunjukkan bahwa perusahaan mengarah kepada kebangkrutan. Jika hal tersebut dibiarkan terjadi tanpa kebijakan perbaikan oleh manajemen, maka diperkirakan pada tahun 2014 perusahaan akan berpotensi bangkrut.
Keyword: 

Judul: Effects of Particle Shapes on Temperature Distribution under Static Ohmic Heating.
Abstrak: The ohmic heating is defined as a process wherein an alternating electrical current is passed through materials resulting in the heat generation inside the product. The excellence of ohmic heating in comparison with other thermal processing is its energy efficiency and ohmic heating could keeping nutritional as well quality attribute of food via blanching, sterilization, pasteurization, extraction, fermentation, and evaporation. Nevertheless, in ohmic heating process, the electrical conductivity of product is a key parameter. The worst case in the ohmic heating of multiphase product could be occurred when the solid phase has very lower or very high electrical conductivity than the liquid. This study aims to reveal the temperature distribution and the heating rate properties of solid and liquid phase as affected by particle shape and its orientation to the electric field. Experiments were conducted with salt solution 1% and carrot that blanched in salt solution 6%. Blanching process was conducted in order to increase the electrical conductivity of carrot close to the salt solution 1%. Ohmic heating was applied to the sample using static cell (4.90 cm diameter and 6.00 cm in length of sample area) at constant voltage gradient (40 V). Each experiment was conducted in triplicate. It was observed that the different particle shape and orientation provide the different heating rate properties. The slice particle had the fastest heating rate. Moreover the perpendicular orientation was heated faster than parallel orientation. The parallel cylindrical shape provides the slowest heating rate. This shape possibly induced the worst-case condition and could be used as sufficiency heat parameter. The heating pattern of each solid and liquid were simulated using COMSOL modeling software. The predicted temperature values were in good agreement with the experimental data with the maximum prediction error of 3 °C.
Keyword: particle orientation, particle shape, electrical conductivity, ohmic heating