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All Journal Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Jurnal Minfo Polgan (JMP) PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC)
Larasati, Inggrit
Sekolah Tinggi Ilmu Ekonomi Eka Prasetya
Computer Science & IT Economics, Econometrics & Finance Education Library & Information Science Mathematics Social Sciences Other

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Prediction Model Financial Distress (Bankruptcy) On The Company PT. Garuda Indonesia (Persero) Tbk With Model Altman, Springate, Zwijewski, Fullmer And Taffler Larasati, Inggrit; Audra Nailufar
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 3 No. 1 (2024): “Sustainability Challenges Through Technology in Emerging Market Economies”
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v3i1.300

Abstract

This investigate points to distinguish a liquidation show to foresee the condition of the PT company. Garuda Indonesia will involvement liquidation within the future. The models utilized in this inquire about are Altman Z-Score, Springate, Zwijewski, Fullmer and Taffler. The result of this demonstrate is to be able to decide whether the company is sound or on the skirt of insolvency. The information utilized in this investigate is the company PT Garuda Indonesia with yearly budgetary reports for the period 2019, 2020, 2021 and 2022. From the Expectation Comes about Investigation table for PT Garuda Indonesia (Persero) Tbk, 2019-2020, it can be seen that the normal esteem The normal of each budgetary trouble strategy appears that PT Garuda Indonesia (Persero) Tbk is declared to be within the destitute budgetary category and is in peril of going bankrupt, be that as it may agreeing to the Taffler strategy PT Garuda Indonesia, Tbk is within the Gray Zone, to be specific a company that's having monetary challenges In any case, the plausibility of being spared and the plausibility of going bankrupt similarly depends on the choice of the company administration as the choice creator.
Pengaruh Pemanfaatan Sistem Informasi Akuntansi dan Teknologi Informasi terhadap Kinerja UMKM di Kecamatan Medan Marelan Julia Austen Sarotani Zebua; Deliyanti Simbolon; Yonson Pane; Inggrit Larasati Br Panggabean
Jurnal Minfo Polgan Vol. 15 No. 1 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i1.16106

Abstract

This study aims to analyze the effect of accounting information systems (AIS) and information technology (IT) utilization on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Medan Marelan District. The research background highlights issues of low productivity, limited access to financing, and the dominance of manual financial recording among MSMEs, which often results in inaccurate reports and weak performance evaluation. AIS emerges as a strategic solution to improve transparency, accuracy, and operational efficiency, while IT supports automation, data security, and faster access to information for decision-making. A quantitative approach with multiple linear regression analysis was employed. The sample was determined using purposive sampling, consisting of 155 culinary MSMEs that had implemented AIS or IT. Validity and reliability tests confirmed that the research instrument was appropriate. Regression analysis revealed that AIS has a positive and significant effect on MSME performance, with a regression coefficient of 0.352, while IT also shows a positive and significant effect with a coefficient of 0.142. The simultaneous F-test indicated that both variables jointly influence MSME performance, contributing 48.6%, while the remaining 51.4% is explained by other factors not examined in this study. These findings emphasize the importance of AIS in enhancing financial reporting and IT in supporting productivity. The study provides practical implications for MSMEs, government, and educational institutions to strengthen digital literacy, technical assistance, and cross-sector collaboration in improving MSME competitiveness in the digital era.
FRAUD RISK ASSESSMENT, AUDIT EXPERIENCE, AND AUDIT QUALITY: THE MODERATING ROLE OF PROFESSIONAL SKEPTICISM Inggrit Larasati Br. Panggabean; Widia Astuty; Hastuti Olivia
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) Vol 13, No 1 (2026): ECOBISMA
Publisher : Published by the Faculty of Economics and Business, University of Labuhanbatu, North Sumat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ecobi.v13i1.8115

Abstract

PURPOSE - This paper aims to examine the effect of fraud risk assessment and audit experience on audit quality, with professional skepticism as a moderating variable, in Public Accounting Firms in Medan City. The study is based on the background of declining audit quality caused by weak fraud risk assessment, limited auditor experience, and low professional skepticism, which have led to audit failures and sanctions.METHODOLOGY - This study used a quantitative associative design with purposive sampling of 105 auditors from Public Accounting Firms in Medan City. Data were collected through Likert-scale questionnaires covering fraud risk assessment, audit experience, audit quality, and professional skepticism, which were tested for validity and reliability. The responses were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS.FINDING - The study found that fraud risk assessment and audit experience both positively affect audit quality. Professional skepticism further strengthens these effects, highlighting its crucial role in ensuring reliable and credible audits.
Co-Authors Audra Nailufar Deliyanti Simbolon Hastuti Olivia Julia Austen Sarotani Zebua Pane, Yonson Widia Astuty