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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Eksistansi Patria Artha Journal of Accounting Dan Financial Reporting Jurnal Riset Terapan Akuntansi Jurnal Akuntansi AKTIVA Golden Ratio of Finance Management Madani: Multidisciplinary Scientific Journal
Hartati, Sukmini
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Prediction of Bankruptcy Risk Using Financial Distress Analysis Rachma Sari, Kartika; Martini, Rita; Almira, Nadya; Hartati, Sukmini; Husin, Farida
Golden Ratio of Finance Management Vol. 2 No. 2 (2022): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v2i2.127

Abstract

Financial distress analysis using X-Score Zmijewski model, Z-Score Altman model, and S-Score model Springate is intended to determine the potential for bankruptcy at PT. Hero Supermarket, Tbk. Secondary data was used in the 2016-2020 financial statements. The results of the calculation of the X-Score method from 2016 - 2019 were in a non-financial distress condition, but in 2020 they were in a distressed situation. This follows the X-Score principle, which focuses on the company's liabilities. We decrease the safe zone to the danger zone from the Z-Score method. In the S-Score process, the company can go bankrupt. The analysis results of the three ways conclude that the company is experiencing financial difficulties. Fast and appropriate handling is needed to fix its condition, and management must improve financial performance. Company management must improve financial conditions, significantly reducing total liabilities every year. The actual existing company liabilities are not more significant than the income earned, so that the level of losses that will be experienced will be reduced. Furthermore, the company should conduct a company evaluation of efforts to improve operational and financial performance as response to the company’s financial condition. So that, the economic distress experienced can be appropriately resolved.
Comparison of Financial Distress Predictions With Altman, Springate, Zmijewski, and Grover Models Martini, Rita; Raihana Aksara, Rana; Rachma Sari, Kartika; Zulkifli, Zulkifli; Hartati, Sukmini
Golden Ratio of Finance Management Vol. 3 No. 1 (2023): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v3i1.216

Abstract

Several predictive models of financial distress and corporate bankruptcy have been developed. In this study, the Altman model (Z-Score), the Springate model (S-Score), the Zmijewski model (X-Score), and the Grover model (G-Score) were used. These methods are used to analyze the potential for financial difficulties which in the end to determine the potential for bankruptcy at PT Garuda Indonesia (Persero) Tbk. The secondary data used is in the form of financial statements for 2018-2020. The results of the bankruptcy prediction using the Altman model resulted in PT Garuda Indonesia (Persero), Tbk being in the bankrupt area, which experienced financial difficulties in 2018 to 2020. The Springate model was in a distress position and went bankrupt in 2018 and 2020, while in 2019 is in the gray area. Then the Zmijewski model is in a state of bankruptcy, which is experiencing financial difficulties and has the potential to go bankrupt in three years. Grover's model shows the company was in a state of bankruptcy in 2018 and 2020, and safe in 2019.
FAKTOR-FAKTOR YANG MEMPENGARUHI BELANJA BANTUAN SOSIAL PADA PEMERINTAH SUMATERA SELATAN Juniska, Azzahrah; Hartati, Sukmini; Mubarok , Muhammad Husni
Jurnal Riset Terapan Akuntansi Vol. 8 No. 1 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11354474

Abstract

Penelitian ini dilakukan dengan tujuan mengetahui faktor-faktor yang mempengaruhi pengalokasian belanja bantuan sosial pada pemerintah daerah kabupaten/kota di Provinsi Sumatera Selatan pada tahun 2017-2021. Metode/Pendekatan: Variabel penelitian yang digunakan adalah belanja bantuan sosial, pendapatan asli daerah, Intergovernmental Revenue, dan SiLPA. Sampel yang digunakan adalah sebanyak 13 kabupaten dan 4 kota dengan menggunakan metode purposive sampling. Data dikumpulkan dengan menggunkan metode dokumentasi. 2 JAA 6.1 Hasil: Hasil penelitian ini menunjukkan secara simultan variabel-variabel independen yaitu pendapatan asli daerah, Intergovernmental revenue, dan SiLPA secara bersama-sama memiliki pengaruh terhadap pengalokasian belanja bantuan sosial. Sedangkan secara parsial, variabel Pendapatan Asli Daerah berpengaruh negative terhadap pengalokasian belanja bantuan sosial. Sedangkan variabel Interngovermental Revenue dan SiLPA tidak berpengaruh terhadap pengalokasian belanja bantuan sosial. Kontribusi Praktik dan Teoritis/Orisinalitas: Implikasi penelitian ini sangat penting karena merupakan sumber informasi untuk mengetahui pengalokasian belanja bantuan sosial dalam laporan keuangan pemerintah. Kata Kunci: Belanja Bantuan Sosial, Pendapatan Asli Daerah, Intergovernmental Revenue, dan SiLPA
DETERMINAN KINERJA KEUANGAN PEMERINTAH DAERAH PROVINSI SUMATERA SELATAN TAHUN 2017-2021 Darmawan, M. Arif; Hartati, Sukmini; Mubarok , Muhammad Husni
Jurnal Riset Terapan Akuntansi Vol. 8 No. 1 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11138953

Abstract

Penelitian yang dilaksanakan mempunyai tujuan dalam menguji pengaruh PAD (Pendapatan Asli Daerah), DAU (Dana Alokasi Umum) serta Belanja Modal terhadap Kinerja Keuangan Pemerintah Daerah Provinsi Sumatera Selatan secara simultan maupun parsial. Objek penelitian yang dijalankan ialah 13 kabupaten serta 4 kota di Sumatera Selatan yang sudah memberikan laporan keuangan ditahun 2017-2021. Dalam penelitian yang dijalankan, data yang dipakai ialah berwujud Laporan Realisasi Anggaran (LRA) Kota/ Kabupaten pada Provinsi Sumatera Selatan tahun 2017-2021. Teknik dalam mengumpulkan data lewat teknik dokumentasi. Untuk analisis datanya dilakukan dengan analisis kuantitatif, dan metode regresi berganda memakai software SPSS 26. Hasil penelitiannya yang dijalankan memperlihatkan PAD (Pendapatan Asli Daerah), DAU (Dana Alokasi Umum) serta Belanja Modal dengan bersamaan mempunyai pengaruh pada kinerja keuangan. Namun secara parsial hasil penelitiannya memperlihatkan jika, PAD (Pendapatan Asli Daerah) mempunyai pengaruh secara signifikan positif pada Kinerja Keuangan Pemerintah Daerah Provinsi Sumatera Selatan. DAU (Dana Alokasi Umum) mempunyai pengaruh yang signifikan negatif pada Kinerja Keuangan Pemerintah Daerah Provinsi Sumatera Selatan. Belanja Modal menunjukkan pengaruh yang signifikan negatif pada Kinerja Keuangan Pemerintah Daerah Provinsi Sumatera Selatan. Kata Kunci: Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Belanja Modal, Kinerja Keuangan Pemerintah.
Co-Authors A.A. Ketut Agung Cahyawan W Adi Wijaya Alfarishi, Ahmad Fauzan Almira, Nadya Amelia, Dhea Putri Darmawan, M. Arif endah widyastuti Fachry Abda El Rahman Firmansyah F Heni Pujiastuti Husin, Farida Juliansyah, Arista Juniska, Azzahrah Mubarok , Muhammad Husni MUHAMMAD HUSNI MUBAROK Oktoarida, Anggeraini Putri amelia, Dhea Rachma Sari, Kartika Raihana Aksara, Rana Rosy Armaini Salsabillah, Dillah Zulkifli Zulkifli