Judul: Financial Distress dan Indikator Keuangan yang Relevan pada Industri Dasar dan Kimia
Abstrak: Financial distress merupakan tahap penurunan kondisi keuangan perusahaan yang terjadi sebelum timbulnya kebangkrutan. Penelitian ini bertujuan untuk menguji pengaruh rasio keuangan seperti: rasio lancar, rasio modal kerja, rasio hutang, rasio perputaran aset dan rasio pengembalian aset terhadap financial distress. Penelitian ini menggunakan data sekunder berupa laporan keuangan perusahaan industri dasar dan kimia yang dipublikasikan di BEI. Teknik analisis data yang digunakan adalah analisis regresi logistik. Hasil dari penelitian ini menyatakan bahwa rasio modal kerja dan perputaran aset memiliki pengaruh terhadap financial distress dengan arah positif, rasio hutang dan pengembalian aset memiliki pengaruh terhadap financial distress dengan arah negatif, sedangkan rasio lancar tidak memiliki pengaruh terhadap financial distress.
Keyword: financial distress, indikator keuangan

Judul: Financial Distress in the Basic and Chemical Industry Sector and Internal – External Factors That Affecting It
Abstrak: Sektor industri dasar dan kimia merupakan sektor hulu yang memiliki peranan penting dalam perekonomian karena sektor ini menjadi penyedia bahan baku yang akan digunakan sebagai input oleh sektor perekonomian lainnya. Namun, dalam kurun waktu 2017-2021 kinerja keuangan perusahaan di sektor industri dasar dan kimia mengalami penurunan. Oleh karena itu, penelitian ini dilakukan dengan tujuan untuk mengetahui kondisi financial distress perusahaan-perusahaan yang terdaftar di sektor industri dasar dan kimia, serta menganalisis faktor internal dan eksternal apa saja yang memengaruhinya. Penelitian dilakukan pada 62 perusahaan sampel yang dipilih melalui teknik purposive sampling. Data yang digunakan adalah data sekunder yang berasal dari laporan keuangan perusahaan terdaftar di Bursa Efek Indonesia yang telah di audit dan data laporan perekonomian Indonesia yang dikeluarkan oleh Badan Pusat Statistik. Tingkat financial distress diprediksi menggunakan metode Altman z-score, kemudian pengaruh variabel independen terhadap financial distress dianalisis menggunakan analisis regresi data panel. Hasil penelitian menunjukkan bahwa terjadi peningkatan jumlah perusahaan yang mengalami financial distress dari tahun 2017-2021. Variabel return on asset, current ratio dan total asset turn over berpengaruh negatif terhadap financial distress, dan variabel debt to asset ratio berpengaruh positif terhadap financial distress, sedangkan variabel firm size, pertumbuhan domestik bruto dan nilai tukar tidak berpengaruh terhadap financial distress., The basic and chemical industry sector is an upstream sector that has an important role in the economy. However, in 2017-2021, the company’s financial performance in the basic and chemical industry sector decreased. Therefore, this research was conducted to know the financial distress condition of 62 companies listed in the basic and chemical industry sector, as well as to analyze what internal and external factors influence it. The sample was selected through the purposive sampling technique. The data used are secondary data from the audited financial statements of companies listed on the Indonesia Stock Exchange and from the Indonesian economic reports issued by the Central Statistics Agency. The level of financial distress was predicted using the Altman z-score, then the effect of the independent variables on financial distress was analyzed using panel data regression analysis. The results showed that there was an increase in the number of companies experiencing financial distress from 2017-2021. The variables return on assets, current ratio and total asset turnover have a negative effect on financial distress, and the variable debt to asset ratio has a positive effect on financial distress, while firm size, gross domestic product, and exchange rates do not affect financial distress.
Keyword: altman-z score, financial distress, rasio keuangan, regresi data panel

Judul: Biology and ecology of the buffalo fly, haematobia exigua de meijere (diptera:muscidae)
Abstrak: The life history of the buffalo fly was observed at room temperature of 27°-29.5°C and at a relative humidity of 48-68 percent. The eggs hatched after 17-22 hours, with an average of 18 hours. First instar larvae measured 1.25 + 0.16 mm long and 0.27 + 0.037 mm wide. reach the second larval stage. It took 6-12 hours to the second instar larvae measured 2.676 +0.187 mm long and 0.353 +0.028 mm wide. The second instar took about 12-24 hours to reach the third larval stage. The third instar measured 6.833 + 0.189 mm long and 0.919 + 0.051 mm wide. It took about 2-3 days for the third instar to become pupae. Duration of the pupal stage was about 5-7 days before the adults emerged. Under laboratory condition, the buffalo fly completed its life cycle in 9.5 to 10.5 days, whereas under field condition it took 9-14 days with an average of 10.5 days. The growth ratio which was based on the measurements of the cephalo-pharyngeal skeleton of each instar was 1.797. The preoviposition period was 8-12 days and mating usually occurred on the 6th or 7th day. The longevity of the male was 29 days, whereas it was 32 days in the female. The range of egg production under laboratory condition was between 20-139 per female fly. The belly and hind legs of the carabao were the most preferred habitat either during cloudy and cool dry or shiny and warm day. When the weather was clear and the carabao was in the shade, the flies tended to be more distributed particularly on the shoulder, dewlap, back and horns. The carabaos had relatively fewer Musca sp. and Stomoxys calcitrans than cattle; never the less carabaos had a higher infestation of buffalo fly than cattle. Oviposition occured either during the day or night but the buffalo flies were more active during the night than in the day time. The effect of various lengths of exposure time of manure in relation to the oviposition was profound. observed, the maximum number of the buffalo flies was occurred when the dung was exposed for 30 minutes. With increasing time of exposure the number and variety of insects also increase. It was evident that Sepsidae and psychodidae were the most dominant insects emerging from the dung. The number of buffalo flies also increased with increasing
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