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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi Muhammadiyah ADVANCE JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal ABM Mengabdi JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) Jurnal Manajemen, Bisnis dan Organisasi (JUMBO) AMMA : Jurnal Pengabdian Masyarakat
Nurul Alfian
Universitas Madura
Religion Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Public Health Social Sciences Other

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ANALISIS PREDIKSI FINANCIAL DISTRESS DENGAN MENGGUNAKAN MODEL ALTMAN Z-SCORE PADA UMKM DI PAMEKASAN Romaniyah; Nurul Alfian
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.2.2024.309-316

Abstract

Fraud is related to the bankruptcy of a company. Management will be motivated to commit fraudulent financial statements when they know that the company being managed is experiencing financial distress.. The purpose of this study is to predict the bankruptcy of MSMEs by using the Altman Z-Score Model to predict. The population in this study is the financial statements of all MSMEs in Pamekasan.samples taken from the population must be truly representative. Registered MSMEs that match the criteria made are samples in this study. The sampling technique used is purposive sampling. The results of the Altman Z-Score Model research are able to predict the financial condition of MSMEs that are sampled in this study. In 2021, there are 7 MSMEs that are predicted to be safe, 5 MSMEs are in a gray position, and 3 MSMEs are predicted to go bankrupt. In 2021, from a total sample of 15 MSMEs, there were 12 MSMEs that did not commit fraud or fraud, this shows that the company has been able to present financial statements without making stakeholders make wrong decisions, meaning that the company does not prioritize their personal benefits but conveys them truthfully. The measurement of the two variables, namely the Modified Almant Z-Score model and the F-Score model, can then be linked to whether there are companies that are predicted to fall into the category of danger zone (distress finance), which are potentially likely to commit financial statement fraud (fraudulent). In 2021, it shows that MSME company with code UPS, FCS dan UTPD is also in the danger zone and is an indication of the possibility of committing financial statement fraud (fraudulent). Key Words: Financial Distress, Altman Z-Score, MSMEs
The DIGITAL FINANCIAL LITERACY PAYMENT APPLICATION AS AN OPTIMIZATION FOR IMPROVING MSME BUSINESS Gazali; Nurul Alfian; Rohmaniyah; Nilam Ramadhani
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.2.2026.185-192

Abstract

Technological developments have brought us to a condition where financial literacy has turned into digital financial literacy (DFL). Research Method In this research, the Prototype method is used because it functions as an initial version of the system. The Prototype method will produce a system as an intermediary between the Developer and the User because it can make it easier for the User to choose a system that suits what is expected. Making a simple software model with a basic depiction used to make the design is the meaning of a prototype. The result of this research is that this application offers various practical features, from bill payments, and money transfers, to online purchases. Apart from that, using the BYLA application can increase ease and efficiency in digital payments which can involve various strategies and innovations aimed at making the payment process faster, safer, and more comfortable for users.
Co-Authors Amar, Siti Salama Gazali Junaidi Efendi Leily Nur Indah Fitriana maulana, Wahyu Muslimatul Aina Nilam Ramadhani Nur Syakherul Habibi Rachman Hakim Rahayu, Runik Puji Rani Nur Fitrianti Rohmaniyah Rohmaniyah Rohmaniyah Romaniyah Subhan Subhan, Subhan Usman Ustman