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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal Journal of Governance, Taxation, and Auditing The Contrarian: Finance, Accounting, and Business Research Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis Abdurrauf Science and Society
David Paul Elia Saerang
Sam Ratulangi University Manado
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Predicting Financial Distress Using the Grover, Springate, Taffler, Zmijewski, and Altman models: a Case Study of PT. Prima Alloy Steel Universal Tbk (PRAS) and PT. Sri Rejeki Isman Tbk (SRIL) Rotinsulu, David Peter; Saerang, David Paul Elia
Abdurrauf Science and Society Vol. 1 No. 3 (2025): Abdurrauf Science and Society
Publisher : Yayasan Abdurrauf Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70742/asoc.v1i3.235

Abstract

Every company aims to remain competitive in the business world and consistently generate profits. Nevertheless, some companies that have operated for years are eventually forced to cease production due to mounting debt, poor management planning, and unstable financial statements, leading to financial distress—as seen in the cases of PT. Prima Alloy Steel Universal Tbk (PRAS) and PT. Sri Rejeki Isman Tbk (SRIL). This research aims to determine which model among Grover (G-Score), Springate (S-Score), Taffler (T-Score), Zmijewski (X-Score), and Altman (Z-Score) is the most accurate in predicting financial distress. To evaluate the precision of each model, the study involves calculating the accuracy level of the prediction results. A comparative descriptive method with a quantitative approach is applied. The financial data analyzed in this study consists of the companies’ financial statements from the three years following their declaration of bankruptcy or financial distress by the Commercial Court. The results indicate that the Springate model has the highest level of accuracy, achieving a 100% accuracy rate and successfully predicting the bankruptcy of the companies studied. It hopes that the company must having competent leaders by seeking the risk of bankruptcy / financial distress to help decisions or policies making, in order to save and prevent from threatening bankruptcy in the future.
Analisis pengalokasian dan penyajian environmental cost pada Rumah Sakit Umum Monompia GMIBM Kotamobagu Kereh, Keiko Takeshi Dionisius; Saerang, David Paul Elia; Rondonuwu , Sintje
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.341

Abstract

The objective of this study is to analyse the allocation and presentation of environmental costs at Monompia GMIBM General Hospital, Kotamobagu. The research employs a descriptive qualitative method, with data obtained through interviews and document analysis. The results are clear: the allocation of environmental costs has not been implemented systematically. Recognition and measurement of costs are based on the benefits received and previous budget realizations. However, they do not fully comply with applicable accounting standards. It is clear that the presentation and disclosure of environmental costs in the financial statements is limited and not explicitly classified. The study's clear recommendation is a more structured implementation of environmental accounting practices. This will improve accountability and transparency in the hospital's environmental management.
Co-Authors Agus Toni Poputra, Agus Toni Agus Tony Poputra Akhyar Tipan, Akhyar Andre Stevan Masihor, Andre Stevan Andrea Giovani Sirang, Andrea Giovani Anneke Wangkar Aprilia Elvira Johannes Beauty Sumarauw Caecilia Eva Martina Korompis Caleb Elijah Turk, Caleb Elijah Christine Lidya Manongga Cicilia Tinangon, Cicilia Daleno, Irna Prisye Dama, Aditya Datu, Christian V. David Peter Rotinsulu Debora Christiani Wola, Debora Christiani Dessy Ayuni M. Toduho Dhullo Affandi Djulaiha Fabanyo Edelways Cheryl Sandrina Rembet Een Novritha Walewangko, Een Novritha Ellis Fanny Manginsihi, Ellis Fanny Emilia Margareth Gunawan Eynstein Abraham Ganggali Farlane Rumokoy Farlane Stevie Rumokoy Ferdinand J. Tumewu Ferdinand Tumewu Fiano Michael Rambi Friska Langelo Glenny Marselia The Grace Nangoi Grace Taawoeda HALIM, Maria Monica Angela Harijanto Sabijono Harry Saputra Liando Heince R. N. Wokas Heince Wokas Helen, Rumayar Angela Natesha Hence Wokas Hendrik Gamaliel Hendrik Manossoh, Hendrik Herman Karamoy I Gede Suwetja Inggriani Elim Jackline Ruth Wondal Jessica Claudia Moray Josua H.R. Lumbantobing Junistia Priscilla Sjamsoedin Kapojos, Peter Marshall Kareth, Vebby Kereh, Keiko Takeshi Dionisius Korompis, Claudia W. M. Korompis, Claudia Wanda Melati Kumaat, Robby J. Kussoy, Emerald Brilliant Latjandu, Lady Diana Lidia Mawikere Lintong, Diana Nova Lomboan, Meiva Fransiska Lumunon, Cisilia Majampoh, Greise Mamengko, Christian Jhon Manein, Jeinita Olviana Marcella, Jenny Maria Tielung Mariska Rondonuwu Marsion Immanuel Kant Simangunsong, Marsion Immanuel Kant Marthin, Titien Merinda H. Ch. Pandowo Michael Morljaya Tenglewier Milka Yodiah Limbongan Mohammad, Indira Mokodompit, Rinny Fadlilah Monica, Sepang Gisella Muhammad Reza Nadeak, Paskah Nikita Melisa Rattu, Nikita Melisa Novi Swandari Budiarso Novita Asrilia Moningka, Novita Asrilia Pala’langan , Eri Novayanti Pangau, Clearry Julistya Pangemanan, Sifrid Sonny Peggy Adeline Mekel Pondaag, Jones H. Yr Pusung, ⁠Rudy J. Ramot Paulus Christian Sitanggang Rampengan, Rachel Romilda Ratag, Nilisye Debora Regina Rompas, Regina Renli Ferrari Daud Sondakh, Renli Ferrari Daud Robert Lambey Rogi, Mirah Helen Rondonuwu , Sintje Rudy J. Pusung Rungkat, Putri Oktwentysi Felisiany Runtukahu, Archelia Lara Gabriele Sela, Syaloom Miracle Sherly Pinatik Shintia Malombeke Sifrid S. Pangemanan Silangen, Novia Astrid Sintike Mentari Modo, Sintike Mentari Sonny Pangerapan, Sonny Stanley Kho Walandouw Stanly Winylson Alexander Sumendap, Olivia H.S. Sumual, Astrid Claudia Sylvia Febriany Gerungan, Sylvia Febriany Tampemawa, Varelino Syalom Justicio Tampubolon, Phamela D Tety Darise, Tety Timothy Ray Korah, Timothy Ray Treesje Runtu Tumewu, Ferdinand Johanis TUMIMOMOR, Cherril Angelia Turangan, Julia Christina Valentine Gabriel Wehantouw Ventje Ilat Veronica Junisa Lolong, Veronica Junisa Victorina Z. Tirayoh Wandha Marina Supit Warouw , Irene Christina Winston Pontoh Wongkar, Cheisy Theresia