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EVALUASI KINERJA PENGADAAN DALAM MENDUKUNG KINERJA RANTAI PASOK DI PERUSAHAAN UD FITRIA SARI Akhmad Afandi Ardiansah; Indro Kirono; Hadi Ismanto
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i2.1003

Abstract

Latar Belakang - Dalasrem upaya mrsyfdeningkatkan kinettrrja rantai partfdsok, pertgusahaan mengaleami kendwala yaitru peneuntuan dalamr m7engendalikan perserdiaan barhan braku sertea proses pengadaanyr bahan bakuu yang lebihr optimual dan e5fisien. Tujuan - Tujruan penr3elitian ini unt4uk menddeskripsikan leahd timte dalamr memenruhi persediawan bahan baku perursaharan dran juga runtuk mrendeskripsikan saferty stoctk rdalam memenuhei perrsediaan bahan beaku pergusahaan. Desain / Metodologi / Pendekatan – Pada penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data yang diguanakan adalah wawancara tidak terstruktur, wawancara terstruktur, dokumentasi dan member check. Temuan – Hasil penelitian menyatakan bahwa pengendalian persediaan yang dilakukan oleh UD Fitria Sari kurang efektif dan sering terjadi overstock dan stockout karena tidak ada ketentuan kuantitas pemesanan dan waktu pemesanya. Sedangkan pengendalian persediaan menggunakan metode Economic Order Quantity dinilai lebih efektif untuk menghindari overstock dan stockout dengan kuantitas pemesanan sebesar 30.082 kg, dengan waktu melakukan pemesanan pada titik persediaan 12.700 kg. Implikasi Penelitian – Temuan penelitian ini dapat dijadikan referensi jika penelitian yang selanjutnya menghadapi kondisi yang serupa dengan temuan dalam penelitian ini. Batasan Penelitian – Penelitian ini tidak memperhatikan kualitas bahan baku.
EVALUASI AKURASI MODEL FINANCIAL DISTRESS ALTMAN, SPRINGATE, ZMIJEWSKI PADA KASUS DELISTING DI BURSA EFEK INDONESIA Darul, Achmad; Rahmat Agus Santoso; Muhammad Rosyihuddin; Hadi Ismanto
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 15 No 2 (2025): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v15i2.63085

Abstract

The forced delisting incident on the Indonesia Stock Exchange (IDX) in 2025 illustrates that several issuers had already shown signs of financial distress before their removal from trading. This condition emphasizes the relevance of reliable prediction models that function as early warning instruments for investors, regulators, and corporate decision makers. This study investigates the predictive accuracy of three financial distress models  Altman Z-Score, Springate S-Score, and Zmijewski X-Score  in identifying distress among companies that were forcibly delisted from the IDX in 2025. The research adopts a quantitative descriptive-comparative approach using a purposive sampling method and consists of eight delisted companies. The analysis relies on the firms’ most recent financial statements before delisting and classifies their conditions according to the criteria of each model. The results show that the Altman Z-Score and Springate S-Score models both achieved an identical accuracy rate of 87.5%, while the Zmijewski X-Score model recorded only 12.5% accuracy. The finding suggests that the Altman and Springate models are more responsive to short-term distress signals related to liquidity, profitability, and operational performance, whereas the Zmijewski model is less sensitive to short-term deterioration. Overall, the analysis confirms that Altman and Springate serve as more effective early warning tools for detecting potential financial distress in the Indonesian capital market. The study provides an empirical reference for developing improved early detection mechanisms to support risk mitigation and strengthen financial decision-making for stakeholders.