Penelitian ini dilakukan untuk mengetahui dan menganalisis resiko kebangkrutan perusahaan perbankan pemerintah dan swasta yang terdaftar di Bursa Efek Indonesia menurut Altman Z-Score serta untuk mengetahui dan menganalisis perbankan yang terdaftar di Bursa Efek Indonesia yang memiliki tingkat resiko kebangkrutan paling besar. Penelitian ini menganalisis laporan keuangan 10 bank yang terdaftar di Bursa Efek Indonesia tahun 2006–2016 berdasarkan assets terbesar pada tahun 2016 dan telah menjual sahamnya di Bursa Efek Indonesia sejak tahun 2005. Berdasarkan hasil analisis data dapat disimpulkan bahwa seluruh perusahaan perbankan yang menjadi objek penelitian dikategorikan mengalami ancaman kebangkrutan karena nilai cut-off di bawah 1,81 dan Bank Permata memiliki tingkat resiko kebangkrutan paling besar dengan nilai Z-Score rata-rata sebesar 0,288.   Kata kunci: Perbankan, Altman Z-Score, cut-off

The concept of green industry became a hot issue all over the world as a result of scarcity of resources and environmental quality degradation. Several developed and developing countries have obligated the implementation of the green industry. Indonesian government through the Ministry of Industry also strives to implement green industry principles by adding green industrial standards through law number 3/2014. Pasuruan Industrial Estate Rembang (PIER) is one of the developing industrial estates in East Java, Indonesia. This paper aims to map out the key factors of environment management that make up a green industrial estate (GIE) in PIER. Data was collected by questionnaire, interview, observation, and documentation. The interview was done with experts from PIER management and several industries in the region and also the local government in Pasuruan Regency who understand and are related to this research. The methods used are the Delphi technique survey, the average descriptive statistical and the Analytical Hierarchy Process (AHP) to determine the priority factors for the success of the GIE perspective. As a result, success factors in developing green industrial areas must be supported by several factors, including: clean technological innovation; waste management, operational standard systems; sustainability of Corporate Social Responsibility (CSR); availability of energy, raw materials, water, infrastructure and technology; and the existence of legal certainty and security are the main important factors in driving the success of industrial estates into green industrial estates.

Purpose of the study: This study aimed to test, analyze and verify the effects of local taxes, regional retribution, and other legal district revenues on the district's own source revenues. Methodology: This study employed a dependent variable and independent variables. The dependent variable was District Own Source Revenues (PAD), while independent variables were Local Taxes, Regional Retribution, and Other Legal District Own Source Revenues. The population in this research was the Realization Report of District Own Source Revenues. Then, the samples were Realization Report of District Own Source Revenues of Balikpapan, Samarinda, and Bontang during the 2011 – 2015 period. The data used is quarterly data. Main Findings: The results showed local taxes have an effect on district own source revenues; regional retribution affects district own-source revenues, other legal district own source revenues influence district own source revenues. Furthermore, local taxes, regional retribution, and other legal district revenues have a significant influence on the district's own source revenues of Balikpapan, Samarinda, and Bontang simultaneously. Applications of this study: The sample data is taken from the realization report of the district's own-source revenues in Balikpapan, Samarinda and Bontang, East Kalimantan, during the 2011-2015 periods. Novelty/Originality of this study: Based on the results of data analysis and depicted discussion, it can be deduced as follows: (1) Local taxes, (2) Regional Retributions, (3) Other Legal District Own Source Revenues, (4) Local taxes, regional retribution, and other legal District Own Source Revenues collectively have a significant influence on District Own Source Revenues of Balikpapan, Samarinda, and Bontang.

This study aims to determine the effect of financial literacy, self control, and e-money usage on consumptive behavior of PT Pertamina Balikpapan production workers. Consumptive behavior (Y) is the dependent variable while financial literacy (X1), self control (X2), and e-money usage (X3) are independent variables. The results of the classical assumption test state that this study is free from multicollinearity, autocorrelation, heteroscedasticity, and is normally distributed. The results of multiple linear regression obtained the results Y = 14,883 - 0,354X1 - 0,173X2 + 0,303X3 + e. The results of hypothesis testing with the f test show the results of f count (26,139) > f table (2,67) and the significance level is 0,000 < 0.05, so the first hypothesis is accepted. While the results of the t test show that partially financial literacy is the most dominant independent variable with the results of -t count (-4,454) < -t table (-1,9785) and the significance level is 0,00 < 0,05 so the second hypothesis is accepted. The coefficient of determination showed R2 = 0.364, which means contribution of independent variables 36.4%, while the remaining 63.6% is explained by other variation that is not examined in this study.