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Journal : AkMen JURNAL ILMIAH

ANALISIS EFEKTIFITAS DAN PERTUMBUHAN PENDAPATAN ASLI DAERAH PADA DINAS PENDAPATAN DAERAH KOTA MAKASSAR Idrawahyuni Idrawahyuni
AkMen JURNAL ILMIAH Vol 17 No 3 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine the effectiveness and growth of local revenue at the Makassar City Regional Revenue Service. This type of research is descriptive quantitative. The population of this study is the financial statements of the Makassar City Regional Revenue Service. Samples were taken from the financial statements of the Makassar City Regional Revenue Service office in the last five years, from 2013 to 2017. The results of data analysis used the ratio of effectiveness and growth of local revenue, which showed that the two financial ratio analyzes were classified as effective.
Model Altman Z-Score: Analisis Financial Distress Pada Perusahaan Penerbangan Yang Terdaftar Di Bursa Efek Indonesia Idrawahyuni Idrawahyuni; Sri Rahayu; Reza Saputra
AkMen JURNAL ILMIAH Vol 19 No 2 (2022): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v19i2.2723

Abstract

This study aims to determine how to predict financial distress using the Altman Z-Score model for Indonesian airlines listed on the Indonesia Stock Exchange. The type of research used in this research is hypothesis testing with a quantitative approach. The population in this study are airlines registered with the Indonesian Stock Exchange. The samples in this study are PT Garuda Indonesia (Persero) Tbk and PT AirAsia Indonesia Tbk. The results showed that the financial performance of PT Garuda Indonesia (Persero) Tbk and PT AirAsia Indonesia Tbk were both predicted to experience financial distress, both PT Garuda Indonesia (Persero) TBk and PT AirAsia Indonesia Tbk both showing deteriorating financial performance or being in financial condition. distress in each period. However, when compared to the financial performance of these two companies between PT Garuda Indonesia (Persero) Tbk and PT AirAsia Indonesia Tbk from 2018 to 2020, PT Air Asia Indonesia showed a better performance, this can be seen from the Z Score generated by PT AirAsia. Indonesia Tbk is higher than the Z Score produced by PT Garuda Indonesia (Persero) Tbk, which means that PT Garuda Indonesia (Persero) Tbk has a higher prediction of bankruptcy than PT AirAsia Indonesia Tbk.