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All Journal Jurnal Akuntansi dan Pajak FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN International Journal of Economics, Business and Accounting Research (IJEBAR) Al-Kharaj: Journal of Islamic Economic and Business JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Creative Research Management Journal Journal of Islamic Business and Economic Review (JIBER) Hunafa: Jurnal Studia Islamika Journal of Economics and Social Sciences
Ainul Fitri
Universitas Islam Negeri Raden Intan Lampung
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Social Sciences

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Comparison of Financial Distress Prediction Using Altman, Zmijewski, Grover, Springate, and Taffler Models on Islamic Banks ASEAN Region Ainul Fitri; Ersi Sisdianto
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.12325

Abstract

This study compares five financial distress prediction models (Altman, Zmijewski, Grover, Springate, and Taffler) applied to Islamic banks in five ASEAN countries to identify the most conservative or lenient model and examine consistency of distress signals. Using secondary data from audited annual reports of Bank Muamalat Indonesia, Maybank Islamic Malaysia, Bangkok Islamic Bank Thailand, Al Amanah Islamic Investment Bank Philippines, and Islamic Bank of Brunei from 2015 to 2025, the study produced 55 bank year observations. Manual comparative analysis included descriptive classification, consistency index calculation, Wilcoxon signed rank test, Friedman test, and five robustness checks. Findings show Maybank Malaysia and Bangkok Islamic Bank Thailand are unanimously healthy. Al Amanah Philippines is unanimously distressed. Bank Muamalat Indonesia shows mixed signals with a consistency index of 0.24, indicating substantial model disagreement. Islamic Bank of Brunei shows borderline health. Altman is the most conservative model, followed by Springate, while Zmijewski, Grover, and Taffler form a lenient group with no significant differences. Model choice fundamentally alters distress classification for Indonesian and Bruneian Islamic banks. Regulators should use a composite or majority voting approach rather than relying on a single model. The sample is limited to one bank per country with no actual bankruptcy events, preventing direct validation of accuracy. This study contributes empirical evidence on model disagreement and offers practical guidance for regulators in the five ASEAN countries.
THE INFLUENCE OF THE HUMAN DEVELOPMENT INDEX, POPULATION, AND PROVINCIAL MINIMUM WAGE ON THE UNEMPLOYMENT RATE BY AN ISLAMIC ECONOMIC PERSPECTIVE IN LAMPUNG PROVINCE, 2019-2023 Salsabrina Nanda Saski Utomo; Hanif; Ainul Fitri
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.18415

Abstract

This study aims to analyze the influence of the Human Development Index, inhabitants Size, andProvincial Minimum Wage on the Unemployment Rate in Lampung Province over a five-year period,by 2019 to 2023. This study was employed by an Islamic economic perspective. The method used isa quantitative approach, collecting secondary data by the Central Statistics Agency covering 15districts and cities in Lampung Province. The analysis was employed utilizing panel data regressionby the hand of Eviews 12 software. The outcomes drew that the human enhancement index andinhabitants have a favorable and substantial influence on the unemployment rate, whilst theprovincial minimum wage has a favorable but insubstantial influence. This study gives importantexplanations regarding the human enhancement index, inhabitants, and provincial minimum wageon the unemployment rate by an Islamic economic perspective, that encourages its followers to workand produce, even making it an obligation for those who are able. This study emphasizes the needfor effective policies to enhance the public assistance of the society in order to overcome the problemof unemployment in Lampung.
Co-Authors Ahmad Isnaeni Desi Isnaini Ersi Sisdianto Hanif Liya Ermawati Muhammad Thoriq Rahmat Fajar Ramdani Salsabrina Nanda Saski Utomo Samsul Hilal