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All Journal Proceeding Seminar LPPM UMP Tahun 2014 Jurnal Penelitian Pertanian Terapan Omni-Akuatika Animal Production : Indonesian Journal of Animal Production Jurnal ASET (Akuntansi Riset) Agrin : Jurnal Penelitian Pertanian SENTRALISASI Jurnal Pendidikan Akuntansi dan Keuangan JIA (Jurnal Ilmiah Akuntansi) Jurnal Proaksi MARLIN : Marine and Fisheries Science Technology Journal BioEksakta : Jurnal Ilmiah Biologi Unsoed JCA (Jurnal Cendekia Akuntansi) Melati: Jurnal Media Komunikasi Ilmu Ekonomi EDUKASI
Achmad Iqbal
Program Studi Agroteknologi, Fakultas Pertanian, Universitas Jenderal Soedirman Kampus Universitas Jenderal Soedirman Jalan H.R Bunyamin 708 Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Social Sciences Veterinary Other

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Journal : Jurnal ASET (Akuntansi Riset)

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Deteksi Kesehatan Keuangan Badan Usaha Milik Negara (BUMN) Menggunakan Financial Discriminant Models Iqbal, Achmad; BR. P, Sofia Asyriana
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.28072

Abstract

State-owned enterprises (BUMN) are business entities that are not only responsible for profit creation but also as a source of state revenue. This study aims to detect the financial health of BUMN using Financial Discriminant Models, namely the Springate and Taffler Models. The analysis was carried out on the BUMN financial reports for the 2014-2018 period of 16 companies with 80 financial reports being analyzed. The results of this study show that by using the Springate Model, it is known that 2017 is the best year, no BUMN is experiencing financial distress. 2018 was the worst year with 12 BUMNs declared financial distress and only 4 companies categorized as healthy. The results of the analysis with the Taffler Model show that in 2014 all BUMNs were categorized as healthy and only 1 company was declared to have financial distress. 
Co-Authors AA Sudharmawan, AA Alawia, Mutia Tsalitsa BR. P, Sofia Asyriana Devi Rosita, Berliyana Endang Hilmi Etik Wukir Tini Farida, Wiwik Mukholafatul Hadi, Farah Saskia Husain, Saddan I Nyoman Suka Ardiyasa Imam Santosa Ismoyowati Iswahyudi, M. Kurnia, Dhimas Ragil Ni Putu Ari Aryawati Purnama Sukardi Rahmadani, Dwi Agit Retna Utarini Suci Rahayu, Diana Santika, Yenti Sari Narulita Satriawi, Widiya Sri Lestari Tasmin, Hadzar Taufiq, Abd Rohman Usman, Uus WICAKSONO, BAMBANG Wisdaningrum, Oktavima Yulia Wasnaeni, Yulia