Article Per Year (5 Year)
p-Index From 2020 - 2025
3.535
P-Index
This Author published in this journals
All Journal Jurnal Lahan Suboptimal Journal of Aquatropica Asia Jurnal Promkes: The Indonesian Journal of Health Promotion and Health Education Jurnal Manajemen Dan Kewirausahaan Kesmas Indonesia: Jurnal Ilmiah Kesehatan Masyarakat Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Seminar Nasional Lahan Suboptimal Jurnal Psikohumanika JPPIPA (Jurnal Penelitian Pendidikan IPA) BALABA (JURNAL LITBANG PENGENDALIAN PENYAKIT BERSUMBER BINATANG BANJARNEGARA) Mubeza J-Com (Journal of Computer) PENSA E-JURNAL: PENDIDIKAN SAINS DAS SEIN: Jurnal Pengabdian Hukum dan Humaniora Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Social And Economics Research Journal of Accounting and Finance Management (JAFM) GEMBIRA (Pengabdian Kepada Masyarakat) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Aktualita Proceeding Of International Conference On Education, Society And Humanity journal of social and economic research
Eva Lestari
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Veterinary Other

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

 1 
Apa yang Menyebabkan PT Sri Rejeki Isman Tbk Bangkrut? Eva Lestari; Tiya Nurfauziah; Sari Rusmita
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.8808

Abstract

This study aims to analyze the causes of bankruptcy of PT Sri Rejeki Isman Tbk (Sritex) by examining the influence of financial ratios on bankruptcy risk as measured by the Altman Z-score, while also considering the inflation rate as a control variable. Although Sritex once demonstrated sound financial performance, the company was officially declared bankrupt in 2025. This research employs a quantitative approach using multiple linear regression to test the relationship between liquidity, solvency, profitability, activity, and inflation rate on the Z-score. The data used consists of the company’s quarterly financial reports from 2014 to 2024, totaling 42 observations, analyzed using SPSS version 25. The results show that all four financial ratios (liquidity, solvency, profitability, and activity) significantly influence the Z-score, with the direction of influence aligning with financial and signaling theories. Liquidity, profitability, and activity have a positive effect on increasing the Z-score, while solvency has a significant negative effect. Conversely, the inflation variable does not significantly affect bankruptcy risk. These findings confirm that internal company factors reflected in financial ratios play a more dominant role in predicting bankruptcy compared to external factors. This study is expected to serve as a reference for management and investors in evaluating corporate financial risk more accurately and based on data.
Co-Authors Abdul Aziz Agustina, Sintha Dewi Ahmad Fahrul Syarif Almagribi, Siti P N I K Almagribi, Siti PNIK ANDIKA SAPUTRA Andika Saputra ANDRI KURNIAWAN Anjani, Tiara P Anjani, Tiara Puspa Aprilia Aprilia, Aprilia Aprilia, Nugraini Apriyando, Muhammad Apriyani, Rina Apriyanti, Rina Ardiansyah Kurniawan Corry Laura J. Sianturi Corry Laura Junita Sianturi Dawati, Rani Denny Syaputra Deti Elice Donalista, Donalista Dwi Febrianti, Dwi Dwi Sulistyawati, Dwi Edwin Jonathan Eti Hadiati Fantika, Fairuz Fitrawansyah, Fitrawansyah Hafidz, Agus Miftahudin Hakim, Mohamad Lutfi Ichsan, Muhamad Inas R Alam Kanaah, Akhlakul KARTINI Khadijah Khadijah Khanati, Olivia Khoiriyah Isni Kurniawati, Febi Lia R Ayu Lindiantika, Lindiantika Lindiatika, Lindiatika Lista, Dona Lubis, Iin Almeina M Arie Wuryanto Manalu, Novita Sari MARTINI Mateus Sakundarno Adi, Mateus Sakundarno Mohammad Khasan Mokodompit, Eliyanti A. Nova Pramestuti Nova Pramestuti Noviar Kandiaz Nurcahyono, Eka Prananda, Mustobi Rahmadani, Nurul Ramadi, Rido Reovaldy, Rafif Retno Hestiningsih Risnawati, Euis Rizha, Fachrur S, Merin Safitri, Alya M Saputra, Catur Surya Saputri, Novia Anggrahini Sari Rusmita Sari, Cintya Aida Sari, Niken Mulia Sary, Etrya Loralita Mella Sianturi, Corry Laura Junita SITI NURUL HIDAYATI Siwi Pratama Mars Wijayanti Sujaka, Sujaka Syahputra, Ardiansyah Dharma Syarif, Ahmad F Tangalayuk, Agustinus Tiara P Anjani Tiya Nurfauziah Trisnawati, Rizka Amelia uswatun khasana Utamy, Vyra Garmyta Wijaya, Imam Wijayanti, Amalia Wijayanti, Dhita Wijayanti, Siwi Pratama Mars Yatun, Rohmi Zahroh Shaluhiyah Zeli Zuyadi Zindi S Sari