Article Per Year (5 Year)
p-Index From 2021 - 2026
2.863
P-Index
This Author published in this journals
All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Teknologi Pendidikan AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Idealis : Indonesia Journal Information System Jurnal Simki Pedagogia Jurnal Health Reproductive Journal of Research in Social Science and Humanities Journal Computer Science and Informatic Systems : J-Cosys Jurnal Bina Komputer Publikasi Riset Mahasiswa Manajemen Buletin Ekonomika Pembangunan Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Masyarakat Madani Indonesia Jurnal Pengabdian Masyarakat Bangsa Bagimu Negeri : Jurnal Pengabdian Kepada Masyarakat Management Studies and Business Journal
Sari, Diah Novita
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Management Studies and Business Journal

 1 
THE EFFECT OF SALES GROWTH AND OPERATING CAPACITY ON FINANCIAL DISTRESS (ON COSMETIC COMPANIES LISTED ON THE IDX IN THE PERIOD 2019-2023) Sari, Diah Novita
Management Studies and Business Journal (PRODUCTIVITY) Vol. 2 No. 4 (2025): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/9vx32f24

Abstract

This study aims to analyze the effect of sales growth and operating capacity on financial distress in cosmetic companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. This study also compares the financial condition of companies before and after the COVID-19 pandemic using the Altman Z-Score method to measure the potential for bankruptcy. The results of the study indicate that sales growth has a negative effect on the company's financial condition, while operating capacity as an indicator of asset utilization efficiency also contributes to the risk of financial distress. Comparison of the Altman Z-Score before and after the COVID-19 pandemic revealed no significant differences, where the pandemic worsened the financial condition of most cosmetic companies due to decreased income and changes in people's consumption patterns. 
Co-Authors Alya, Syahrani Putri Armiani, Trizaurah Aryanti Aryanti Athya, Safana Zakira Bancin, Dewi Danuarta, Rohan Devani, Ferizka Tiara Dian Maya Sari Dyah Utari Yusa Wardhani Fatin, Muhammad Hanif Gaol, Mutiara Sani Lumban Harahap, Adhelia Febriasari Justita Dura Kurniati Kurniati Lailatur Rahmi Mardiana Mardiana Meiriska, Ienda Muhammad Muchsin Afriyadi MURTANTO Novrianty, Rizky Nur Asiah Nurhajar Anugraha Octarina, Ayu Prawira, Wanda Yudha Purba, Agnes R Mursid Ratna Juwita Robinson robinson Rosyad, Farlin Subkhania, Nurul Supani, Ahyar Tamsir Ariyadi Utami, Pertiwi Nurul Utari, Marti Vincy, Ivanya Gebriella Yulia Hapsari Zhafarina, Imas Ning