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Masitoh, Noneng
Universitas Siliwangi
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Social Sciences Other

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Journal : Akuntansi'45

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Analisa Prediksi Kebangkrutan Perusahaan (Financial Distress) Menggunakan Metode Altman Z-Score Pada BPR Dan BPRS Kota Dan Kabupaten Tasikmalaya Jawa Barat 2019 – 2023 Dim Zarita Suryanugraha; Noneng Masitoh
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4225

Abstract

Corporate bankruptcy is rarely sudden, it often arrives with warning signs that go unnoticed. This study analyzes financial vulnerability in 11 BPR and BPRS in Tasikmalaya by applying the Altman Z-Score model during the 2019–2023 period. The findings reveal that three institution fell into the distress zone in 2023. The decline in Z-Scores was triggered by key financial variables such as negative operating income (EBIT), negative retained earnings, and decreased net working capital. These results present strategic implications not only for internal management, but also for regulators such as the Financial Services Authority (OJK), and the wider public as financial service users. Through a descriptive quantitative approach, this research confirms that early detection of bankruptcy is not only possible but urgent, in order to safeguard the stability of micro-financial institutions and support sustainable regional economic development.
Co-Authors Andani, Listia Badriatin, Tine Dede Arif Rahmani Dede Arif Rahmani Dedeh Sri Sudaryanti, Dedeh Sri Deny Hidayat Dian Friantoro Dian Kurniawan Dim Zarita Suryanugraha Fuzi Waliyul Mujtahidin Herdiana, Heri Kurniawati, Ane Lucky Radi Rinandiyana Mardani, Dede Aji Mira Rahmawati Munawar, Andri Helmi Rahmani, Dede Arif Arif Rahmawati, Mira Rini Muflihah Rosidah, Euis Rosyadi, Agi Saepudin, Asep Sakifah Sakifah Sakifah Sakifah Sakifah Sakifah, Sakifah Sri Sudaryanti, Dedeh Sri Sudiarti Wursan Wursan Wursan, Wursan Yuniasih, Yuyun