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All Journal Jurnal Akuntansi STIE Muhammadiyah Palopo Almana : Jurnal Manajemen dan Bisnis Profitabilitas Jurnal Multidisiplin Sahombu Journal of Economics and Business (JECOMBI) JER
Sari, Ema
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The Paradox of Economic Development: Environmental Sustainability and Economic Growth of the Mining Industry in Indonesia Umar, Umar; Sari, Ema; Umar, Fitriana
Journal of Economics and Business (JECOMBI) Vol. 6 No. 02 (2025): Journal of Economics and Business (JECOMBI), May 2025
Publisher : SEAN Institute

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Abstract

The mining industry in Indonesia plays an important role in national economic development. However, mining activities often result in significant environmental impacts. This creates a paradox between the need for economic growth and environmental sustainability. This study aims to explore the relationship between economic growth generated by the mining sector and its environmental impacts in Indonesia. The study uses qualitative methods with secondary data analysis from government reports, scientific journals and other relevant sources. The results showed a significant conflict of interest between natural resource exploitation and environmental preservation. The study concludes that sustainability-based policies should be integrated in the management of the mining industry to achieve a balance between economic and environmental development.
Systematic Literature Analysis of Financial Distress Prediction Methods in the Banking Sector Sari, Ema; Seran, Yayuk Pratiwi
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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Abstract

The prediction of financial distress in the banking sector has become increasingly critical amid rising digital risks, managerial failures, and regulatory pressures, particularly during the 2020–2024 period. This study aims to analyze the methods used for predicting financial distress in the banking sector through a systematic literature review. Using a qualitative approach and a descriptive-analytical literature study method, this research examines scholarly articles from reputable sources. The analysis reveals that while traditional models such as the Altman Z-Score and CAMELS are still in use, AI/ML-based models such as Random Forest and Long Short-Term Memory (LSTM) are gaining prominence due to their higher accuracy. However, the adoption of predictive technologies remains limited in developing countries due to data and resource constraints. This study underscores the importance of developing predictive frameworks that are responsive to digital disruption and integrate ESG factors, while also addressing the research gap concerning the application of Generative AI in banking. The findings are expected to offer valuable insights for regulators and practitioners in anticipating financial crises more proactively.
Financial Distress Analysis to Predict Company Bankruptcy Using the Modified Altman Method Ilyas, Muhammad; Sari, Ema; Umar, Fitriana
Almana : Jurnal Manajemen dan Bisnis Vol 8 No 1 (2024): April
Publisher : Bandung: Prodi Manajemen FE Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/almana.v8i1.2365

Abstract

Financial distress is a condition where the company experiences a decline in its financial condition before bankruptcy. To avoid this condition, the company must pay attention to its financial condition both in terms of its balance sheet and income statement using financial statement analysis techniques, such as the Altman model. The purpose of this study is to analyze the occurrence of Financial Distress to predict company bankruptcy using the Modified Altman method using 3 classification categories namely safe, gray, and distress. A quantitative approach was used in this study with a total population of all companies listed on the JII and the sample selection using a purposive sampling technique so that a sample of 13 companies was obtained. Based on the Altman Z-score analysis, the results show that: 8 companies are consistently in the Safe category for 5 years with a cut-off value> 2.9. Then, if analyzed as a whole, the mean value obtained from all companies is 5.7688> 2.9. This value illustrates that on average all companies listed on the Jakarta Islamic Index in 2018-2022 are in the safe category.
Pemanfaatan Financial Technology Dalam Pemberdayaan Ekonomi Masyarakat Pelaku Usaha: Studi Kualitatif di Kota Palopo Sultan Sahrir, Sukmawati; Sari, Ema; Sultan, Fenty Sari; Alfarizy, M. Rifki
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1967

Abstract

Penelitian ini membahas adopsi financial technology (fintech) oleh UMKM di Kota Palopo untuk memahami pengalaman pelaku usaha, faktor pendorong dan penghambat, serta implikasinya terhadap inklusi keuangan lokal. Metode yang digunakan adalah kualitatif deskriptif-eksploratif dengan strategi LNQA melibatkan 144 informan melalui observasi, wawancara, dan dokumentasi. Hasil menunjukkan non-user terhambat oleh literasi dan infrastruktur, sedangkan pengguna aktif memperoleh efisiensi transaksi dan fleksibilitas pembayaran. Implikasinya, peningkatan literasi digital, perlindungan data, perbaikan infrastruktur, dan pengawasan pemerintah diperlukan guna memaksimalkan potensi fintech bagi pemberdayaan UMKM.
SPRINGATE METHOD ANALYSIS (S-SCORE) UNTUK PREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Sari, Ema; Umar, Fitriana; Fadhil, Aqilah; Sari, Alfrindah; Nuppu, Hardy Lewi
Jurnal Akuntansi Vol 10, No 1 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i1.2024

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis dan membandingkan prediksi kebangkrutan perusahaan-perusahaan yang terdaftar di Jakarta Islamic Index dengan menggunakan metode Springate. Data yang digunakan adalah data sekunder, yaitu laporan keuangan tahunan perusahaan yang dipublikasikan di Bursa Efek Indonesia (BEI) periode 2018-2022. Teknik research sampling menggunakan teknik purposive sampling yang disesuaikan dengan kriteria dan diperoleh sampel sebanyak 13 perusahaan. Hasil penelitian menunjukkan bahwa terdapat 1 perusahaan yang berpotensi bangkrut yaitu WIKA, sedangkan PT ADRO masih memiliki potensi financial distress namun masih terkendali. Selain itu, 11 perusahaan lainnya (AKRA, ASII, ICBP, INCO, INDF, KLBF, PTBA, SMGR, TLKM, UNTR, UNVR) tidak berpotensi pailit.Kata kunci: kesulitan keuangan Springate; Jakarta Islamic Index; PrediksiABSTRACKThis study aims to analyze and compare bankruptcy predictions of companies listed on the Jakarta Islamic Index using the Springate method. The data used is secondary data, namely the company's annual financial statements published on the Indonesia Stock Exchange (IDX) 2018-2022 period. The research sampling technique used purposive sampling technique which was adjusted to the criteria and obtained a sample of 13 companies. The results showed that there were 1 companie that had the potential to go bankrupt, namely WIKA, while PT ADRO still had the potential for financial distress but was still under control. In addition, the other 11 companies (AKRA, ASII, ICBP, INCO, INDF, KLBF, PTBA, SMGR, TLKM, UNTR, UNVR)  do not have the potential for bankruptcy.Keywords: Financial Distress Springate ; Jakarta Islamic Index;  Prediction 
Pengaruh Auditor Switching Dan Company Size Terhadap Audit Quality  Dengan Fee Audit  Sebagai Variabel Moderasi Al Afif Fadhil, Aqilah; Umar, Fitriana; Sari, Ema
PROFITABILITAS Vol 5 No 1 (2025): JURNAL PROFITABILITAS
Publisher : Sistem Informasi Akuntansi Kampu Kabupaten Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/profitabilitas.v5i1.8980

Abstract

Persaingan dalam bisnis pelayanan jasa akuntan publik sekarang ini semakin ketat. Agar dapat bertahan di tengah persaingan yang ketat, khususnya dibidang pelayanan jasa akuntan publik maka harus dapat memperoleh klien sebanyak mungkin dan mendapatkan kepercayaan dari masyarakat. Penelitian ini merupakan jenis kuantitatif, karena data yang digunakan dalam penelitian untuk menguji beberapa hipotesis yang diungkapkan. Populasi yang akan menjadi objek dalam penelitian ini adalah seluruh perusahaan manufaktur yang telah tercatat dan menerbitkan laporan keuangan yang telah diaudit pada Bursa Efek Indonesia (BEI) periode 2015-2018. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling yaitu metode pemilihan sampel yang didasarkan pada kriteria tertentu untuk memperoleh sampel yang representative terhadap populasi. Sampel yang digunakan dalam penelitian ini sebanyak 15 perusahaan manufaktur yang terdaftar di BEI. Berdasarkan hasil analisis regresi moderasi dengan pendekatan residual menunjukkan bahwa interaksi fee Audit dan auditor switching berpengaruh terhadap audit quality. Hal ini berarti bahwa fee audit variabel moderasi.Berdasarkan hasil analisis regresi moderasi dengan pendekatan residual menunjukkan bahwa interaksi fee audit dan company size tidak berpengaruh terhadap audit quality. Hal ini berarti bahwa fee audit bukan variabel moderasi. 
Co-Authors Al Afif Fadhil, Aqilah Alfarizy, M. Rifki Fadhil, Aqilah Muhammad Ilyas Nuppu, Hardy Lewi Sari, Alfrindah Seran, Yayuk Pratiwi Sultan Sahrir, Sukmawati Sultan, Fenty Sari Umar Umar Umar, Fitriana