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Perbandingan Altman (Z-Score) dan Zmijewski (X-Score) dalam Analisis Tingkat Kebangkrutan Sulistianti, Putri; Widagdo, Ridwan; Wahyuningsih, Nining; Iqbal, Mohammad
Journal of Sharia Accounting and Tax Vol. 3 No. 2 (2025): Journal of Sharia Accounting and Tax
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan hasil analisis pengaruh rasio keuangan terhadap tingkat kebangkrutan perusahaan dengan menggunakan model Altman Z-Score dan model Zmijewski. Penelitian ini menggunakan metode kuantitatif dengan data sekunder berupa laporan keuangan perusahaan sektor kesehatan yang terdaftar di BEI periode 2023, dengan teknik purposive sampling sebanyak 29 perusahaan. Analisis data dilakukan melalui uji asumsi klasik, uji F, uji t, dan uji R². Hasil penelitian menunjukkan bahwa rasio profitabilitas dan rasio likuiditas berpengaruh signifikan secara parsial terhadap tingkat kebangkrutan perusahaan menggunakan model Altman Z-Score, sedangkan rasio leverage tidak berpengaruh signifikan, dan rasio pertumbuhan penjualan berpengaruh negatif signifikan. Pada model Zmijewski, rasio profitabilitas dan rasio likuiditas berpengaruh negatif signifikan terhadap tingkat kebangkrutan, sedangkan rasio leverage dan rasio pertumbuhan penjualan tidak berpengaruh pada perusahaan sektor kesehatan periode 2023.
Expectancy Disconfirmation Theory: A Systematic Literature Review of Satisfaction & Behavioral Intentions Sumantra Yasa, I Kadek Java; Iqbal, Mohammad; Pangestuti, Edriana
Profit: Jurnal Adminsitrasi Bisnis Vol. 20 No. 1 (2026): Profit: Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.profit.2026.020.01.7

Abstract

Tourist satisfaction is known as one of the main antecedents affecting revisit intention, destination loyalty and word-of-mouth behavior. According to Expectancy Disconfirmation Theory (EDT), satisfaction results when pre-visit expectations are compared with actual experiences. This paper entails an SLR of the applications of EDT in tourism between 1993 and 2025 based on 160 articles indexed by Scopus and WoS, selecting ten for a systematic review. The SLR Methods involving four stages: (1) data base searches from Scopus and Web of Science using targeted EDT-related keywords, (2) screening based on peer-review status and journal quality, (3) eligibility assessment, (4) synthesis using qualitative content analysis. The results strongly highlight the applicability of EDT with regard to heritage tourism, wellness tourism and technology-oriented travel. The empirical findings indicate that effective disconfirmation improves satisfaction and revisit intentions, whereas ineffectual disconfirmation diminishes loyalty. Recent research also emphasizes that it is important to incorporate EDT with other related constructs such as perceived value, memorable tourism experiences and emotional engagement for a more comprehensive explanation of tourist behavior. Implications: This paper adds to theory by providing an overview of the evolution of EDT and also in practice by providing evidence on expectation management and service quality improvement.
The Attraction Advantage: How Celebrity Charisma Outperforms Expertise in Attitude-Mediated Green Marketing Irawan, Ari; Zalfaa, Alyaa; Sanawiri, Brillyanes; Agusti, Rosalita Rachma; Iqbal, Mohammad
Jurnal Manajemen Teori dan Terapan| Journal of Theoretical and Applied Management Vol. 18 No. 3 (2025)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jmtt.v18i3.78379

Abstract

Objective: This study examines the role of consumer attitudes in the relationship between celebrity endorser credibility (attractiveness, trustworthiness, and expertise) and green purchase intention, with innovativeness as a moderating variable. The research clarifies how these factors impact purchase intention for eco-friendly products, focusing on a green beauty brand. Design/Methods/Approach: This explanatory research utilizes a quantitative approach to analyze relationships between variables. The sample consists of 200 Instagram users. Data was collected via questionnaires and analyzed using SmartPLS software, employing descriptive analysis and path analysis to examine celebrity endorser credibility influence on consumer attitudes and purchasing behavior. The theoretical framework integrates the Source Credibility Model, Theory of Planned Behavior, and Diffusion of Innovations Theory to examine celebrity endorser credibility influence on consumer attitudes and purchasing behavior. Findings: All three dimensions of celebrity endorser credibility, attractiveness, trustworthiness, and expertise, positively and significantly influenced consumer attitudes towards green products. Attitudes towards green products significantly impacted green purchase intentions. Consumer innovativeness negatively moderated the relationship between attitudes and green purchase intentions, indicating that innovative consumers are less influenced by attitudes when making purchasing decisions. Originality/Value: This study disaggregates celebrity credibility dimensions in green marketing contexts, revealing that attractiveness dominates over expertise in driving green purchase intentions through attitude formation. The research uniquely identifies consumer innovativeness as a negative moderator, demonstrating that highly innovative consumers rely less on attitude formation when making green purchase decisions, challenging traditional consumer behavior models. Practical/Policy Implication: Brand managers of green beauty products seeking to increase green purchase intention should prioritize celebrity attractiveness over expertise when selecting endorsers. Marketing practitioners should develop campaigns emphasizing emotional appeal while implementing differentiated strategies for innovative consumers, highlighting product uniqueness rather than traditional environmental benefits.
COMPUTER ASSISTED TEST UNTUK PENGELOMPOKAN JABATAN TEKNISI MENGGUNAKAN ALGORITMA K-MEANS (STUDI KASUS : PT. XYZ) Iqbal, Mohammad; Haryati, Haryati
Indonesian Journal of Business Intelligence (IJUBI) Vol 5 No 1 (2022): Indonesian Journal of Business Intelligence (IJUBI)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijubi.v5i1.2329

Abstract

Computer assisted test to classify technician positions using the K-means algorithm is a system built with the ability to measure abilities as well as determine the area of expertise of technicians at PT. XYZ. The purpose of making this computer-assisted test information system is to improve the technical exam system that is still manual into a computerized technician exam system by changing the procedure into a computer that uses storage media in the form of a database. The computer assisted test information system was created by referring to the SDLC (System Development Life Cycle) method which has the characteristic of working on each phase in Waterfall, which must be completed first before proceeding to the next phase. The system built is a website-based application that has two main interfaces, namely the admin interface and the technician interface. Admin interface that functions to manage users or technicians, manage question banks and manage test scores. While the User interface serves to work on exam questions. The test score data will be processed by the K-means algorithm to determine the area of expertise of each technician. This research was conducted by Muhamad Ramadhan, a student of the 2020 POLSUB information systems study program. M. Ramadhan assessed the suitability of the system with the design made by testing the system using black box testing which showed 100% success of system functionality and User Acceptences Testing (UAT) which showed ergonomic values. which is quite high at 93.25%.
Co-Authors Abdul Nasir, Abdul Achmad Latif Ahwan, Dedy Noor Alfidro, Muhammad Reza Alvida Mustika Rukmi Ari Darmawan Ari Irawan Bachtiar Arif, Ahmad Budi Gunawan Deasyana, Lusy Devita, Rahma Dewa, Krisna Kumara Dimas Anton Asfani Dwi Vernanda Dyah, Meiska Endang Supriyati Endang Supriyati Erick Febriyanto Fadlila, Muhammad Irfan Fahrudi, Agung Nugroho Luthfi Imam Fandi Ahmad Fauzan, Yuda Firdaus, Rivaldi Firmansyah, Fatkhiyatur Riza Haryati Haryati Hasanuddin, Iskandar Hendy Hermianto, Kukuh Husain, Ilyas H Idris, Nuramaliah Imam Abdul Rozaq Imam Mukhlash Indarto HS, Abdu Fitrah Irsyada, Rahmat Jazuli, Abdul Wahid Kadafi, Alsa Ahmad Kapi, Florentinus B Kasim, Sri Imelda kharisma Putra, Irfan Kholid Mawardi, Mukhammad Krishananto , Andreas Budi Larasati, Ika Larasati, Ika Latif, Achmad Listiani Listiani Longkop, Sutriani Afrilia Masesa Angga Wijaya Melyani Melyani, Melyani Mohammad Dahlan, Mohammad Mohammad Isa Irawan NINING WAHYUNINGSIH Nita Andriyani Budiman Noor Yulita Dwi Setyaningsih Nur Aini Fauziyah Nur Sholikin Nuralan, Sitti Nurfitria Khoirunnisa Nurul Hidayat Pangestuti, Edriana Putra, Febriandika Qamarani, Syabibah Yusrina Rachma Agusti, Rosalita Rakim, Aditya Achmad Ramdhani, Muhammad Ilham Rasyadan Taufiq Probojati Rina Hastuti Rohman, Fadlur Rohman, Fadlur Rosalita Rachma Agusti Rudi Salam Rukmini, Meme Saeful Anam, Saeful Sanawiri, Brillyanes Solekhan Solekhan Solekhan Solekhan Sri Mulyani Sulistianti, Putri Sumantra Yasa, I Kadek Java Suprihatin Suprihatin Supriyono, Joko Susilawati, Susilawati Tri Listyorini Tutik Khotimah Ulfah, Mariyah Usman Usman Utomo, Bagus Verlandes, Yuliasnita Widagdo, Ridwan Yusri Abdillah Zalfaa, Alyaa zalyus, firda melani