STRATEGI PEMULIHAN BERORIENTASI EFISIENSI DAN ENTREPRENEURIAL PADA PERUSAHAAN YANG MENGALAMI KESULITAN KEUANGAN: STUDI KASUS PT. SLJ GLOBAL TBK

https://doi.org/10.22146/abis.v8i1.58875

Nurul Amalia Pangestika(1*), Jogiyanto Hartono M(2)

(1) Universitas Gadjah Mada, Yogyakarta
(2) Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author

Abstract


Abstrak

Tujuan – Penelitian ini menganalisis fokus pemilihan strategi yang sebaiknya dipilih oleh PT SLJ Global Tbk pada siklus pemulihan di tahun 2016 dan 2017, serta menganalisis strategi pemulihan terbaik PT SLJ Global Tbk berdasarkan model proses turnaround Smith dan Graves (2005).

Metode penelitian – Penelitian ini menggunakan analisis isi, analisis deskriptif, dan uji beda. Analisis isi untuk mengetahui fokus strategi apa yang dipilih PT SLJ Global Tbk pada siklus pemulihan. Analisis deskriptif untuk menganalisis strategi pemulihan terbaik perusahaan dari model proses turnaround Smith dan Graves (2005). Uji beda chi square untuk mengetahui apakah terdapat keterkaitan antara kondisi perusahaan dan strategi pemulihan. Uji beda Friedman Two Way ANOVA untuk mengetahui apakah perusahaan telah mengalami peningkatan kinerja.

Temuan – Hasil penelitian menunjukkan bahwa PT SLJ Global Tbk memilih fokus strategi entrepreneurial pada siklus pemulihan di tahun 2016 dan 2017. Hasil uji chi-square menunjukkan bahwa terdapat keterkaitan antara kondisi perusahaan dan strategi pemulihan. Hasil dari model proses turnaround Smith dan Graves (2005) menunjukkan bahwa PT SLJ Global Tbk sebaiknya berfokus menggunakan strategi entrepreneurial. Hasil uji Friedman Two Way ANOVA menunjukkan adanya peningkatan kinerja.

Originalitas – Salah satu fokus utama dalam penelitian ini ialah menganalisis strategi yang fokus digunakan oleh suatu perusahaan berdasarkan indikator analisis isi dan menganalisis strategi terbaik perusahaan dari model proses turnaround Smith dan Graves (2005). Belum ada penelitian dengan metoda analisis isi yang menggabungkan dengan model proses turnaround. Fokus strategi yang dipilih oleh perusahaan belum tentu menggambarkan strategi terbaik apabila dilihat dari kondisi keuangan.


Keywords


abis;abisugm;abisfebugm;maksi;maksiugm;maksifebugm,feb,febugm, kesulitan keuangan, strategi pemulihan, analisis isi, efisiensi, entrepreneurial.

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References

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DOI: https://doi.org/10.22146/abis.v8i1.58875

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