Artikel Ilmiah : C1F015079 a.n. MUTIARA MARGA NURFIKA
| NIM | C1F015079 |
|---|---|
| Namamhs | MUTIARA MARGA NURFIKA |
| Judul Artikel | ANALISIS PERBANDINGAN TINGKAT KESEHATAN PT MERPATI NUSANTARA AIRLINES SEBELUM DAN SESUDAH RESTRUKTURISASI HUTANG |
| Abstrak (Bhs. Indonesia) | Penelitian ini bertujuan untuk mengetahui adanya perbedaan tingkat kesehatan PT Merpati Nusantara Airlines pada periode sebelum dan sesudah dilakukan restrukturisasi utang. Penilaian tingkat kesehatan perusahaan BUMN yang terdiri dari aspek keuangan yang meliputi Return on Equity (ROE), Return on Investment (ROI), Cash Ratio, Current Ratio, Collection Period, Inventory Turnover, Total Assets Turnover, dan Owner’s Equity to Total Assets Ratio, aspek operasional, dan aspek administrasi, mengacu pada Keputusan Menteri Badan Usahan Milik Negara (BUMN) Nomor KEP-100/MBU/2002. Teknik analisis data menggunakan teknik statistik nonparametrik Mann-Whitney. Dari hasil analisis didapatkan bahwa setelah dilaksanakan restrukturisasi utang, aspek keuangan seperti ROE, ROI, Collection Period, dan Equity to Total Assets serta aspek operasional dan administrasi tidak memiliki perbedaan yang signifikan, sementara Cash Ratio, Current Ratio, Inventory Turnover, dan Total Assets Turnover memiliki perbedaan signifikan. |
| Abtrak (Bhs. Inggris) | The purpose of this research is to examine the difference of degree of health from PT Merpati Nusantara Airlines in the year prior to and following debt restructuring. The valuation of the degree of health that includes financial aspect such as Return on Equity (ROE), Return on Investment (ROI), Cash Ratio, Current Ratio, Collection Period, Inventory Turnover, Total Assets Turnover, dan Owner’s Equity to Total Assets Ratio, operational aspect, and adminstration aspect, is based on The Decree of The Ministry of State-Owned Enterprises (SOE) Number KEP-100/MBU/2002. The data analysis technique is using statistics for nonparametric Mann-Whitney. The research shows that there are no significant differences from ROE, ROI, Collection Period, and Equity to Total Assets as well as operational and administration aspects, whereas Cash Ratio, Current Ratio, Inventory Turnover, and Total Asset Turnover, are significantly different after debt restructuring. |
| Kata kunci | Restrukturisasi utang, Tingkat Kesehatan BUMN, Uji Beda Mann-Whitney |
| Pembimbing 1 | Drs. Agung Praptapa, MBA, Ak. |
| Pembimbing 2 | Drs. Saras Supeno, M.Si, Ak |
| Pembimbing 3 | |
| Tahun | 2017 |
| Jumlah Halaman | 125 |
| Tgl. Entri | 2017-11-20 21:08:25.0765 |