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All Journal Jurnal Ekonomi dan Bisnis JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN ACE : Accounting Research Journal Lensa Ekonomi Amkop Management Accounting Review (AMAR) Advances in Management & Financial Reporting SENMEA
Anik Wuriasih
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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Analisis Prediksi Kebangkrutan Pada Perusahaan Tekstil Dan Garmen Periode 2022-2024 Pertiwi, Intan Putri; Wuriasih, Anik; Parastri, Desirianingsih H.
ACE: Accounting Research Journal Vol 5 No 2 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

This study aims to analyze and compare the accuracy of five bankruptcy prediction models: the Altman Z-Score, Springate S-Score, Zmijewski X-Score, Grover G-Score, and Taffler T-Score, for textile and garment companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. This study uses quantitative descriptive and comparative methods with secondary data from the financial statements of 18 companies, representing 54 observations. The analysis was conducted through calculating financial ratios for each model, the Kruskal–Wallis test, and accuracy testing. The results show differences in accuracy between the models. The Zmijewski model had the highest accuracy of 92.59% with a 7% error rate, followed by Grover (77.78%), Taffler (74.07%), Altman (72.22%), and Springate (46.30%). Thus, the Zmijewski model is considered the most effective in predicting potential bankruptcy in the textile and garment industry in Indonesia.
The Restaurant Tax Paradox: Bridging Effectiveness and Contribution to Regional Revenue (PAD) in Eastern Indonesia Sumari, Jenita; Malino, Marlina; Wuriasih, Anik
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4790

Abstract

Purpose: This research explores the paradoxical nature of restaurant taxation in Manokwari Regency, West Papua, by assessing both the efficiency of tax collection and its contribution to local own-source revenue (PAD) from 2019 to 2023. Methodology/approach: Using a descriptive quantitative method, the study analyzes secondary data from regional financial reports. SPSS version 25 is used to assess the efficiency of tax collection and its contribution to PAD. Pearson correlation and simple linear regression are applied to explore the relationship between the variables. Results/findings: The results show that the effectiveness of restaurant tax collection in Manokwari consistently exceeds annual targets, with an average rate of 108.44%. However, its fiscal contribution to PAD remains modest, averaging only 9.49% per year. Statistical tests indicate a positive but statistically insignificant relationship between collection effectiveness and PAD contribution, with a determination coefficient of only 1%. Conclusions: This study highlights a structural gap between administrative achievement and fiscal impact. This paradox is mainly caused by a narrow tax base, the predominance of micro and informal businesses, and low voluntary compliance. To enhance PAD from the restaurant tax sector, it is essential to expand the tax base, improve fiscal literacy, and strengthen supervision and incentives for restaurant businesses. Limitations: This research is limited to Man okwari Regency and adopts a quantitative approach without incorporating external or qualitative factors. Contribution: This study provides actionable recommendations for optimizing restaurant tax management in developing regions and offers a foundation for further research using broader and mixed-method approaches to achieve a more comprehensive understanding of local tax governance.
Contribution of Restaurant, Hotel, and Advertising Taxes to Local Revenue (PAD) in Manokwari During Economic Volatility (2019–2023) Sumari, Jenita; Wuriasih, Anik
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3662

Abstract

This study aims to analyze the effectiveness and contribution of restaurant, hotel, and advertising taxes to the Local Own-Source Revenue (PAD) of Manokwari Regency from 2019 to 2023, within the context of inflation dynamics and economic growth. Employing a quantitative approach through descriptive statistics, Pearson correlation, and multiple linear regression analysis, this study examines the simultaneous effects of these variables on PAD. The findings reveal that all three taxes are categorized as highly effective, with restaurant tax achieving an average effectiveness of 108.44%, hotel tax 97.85%, and advertising tax 97.01%. However, only advertising tax demonstrates a significant contribution to PAD, showing a very strong correlation (r = 0.977; p < 0.01). Although restaurant and hotel taxes are collected effectively, their contribution remains relatively low and statistically insignificant. Inflation and economic growth variables display positive but statistically insignificant correlations. These results highlight the paradox between tax effectiveness and its actual contribution, emphasizing the need for context-specific and data-driven fiscal policy approaches. This study contributes to the development of a regional fiscal model that is responsive to local economic dynamics and supports the sustainable optimization of local revenue sources.
Co-Authors Gani, Firdayanti Abdul Jein Sriana Toyib, Jein Sriana Malino, Marlina Maria Orpa Bame Mona Permatasari Mokodompit Mona Permatasari Mokodompit Mona Permatasari Mokodompit, Mona Permatasari Orisu, Virlitha G. B. Parastri, Desirianingsih H. Parastri, Desirianingsih Haryati Pertiwi, Intan Putri Putricellia, Siti Pramesty Simanjuntak, Verawati Sitanggang, Ardian Three Johandi Situmorang, Herwisma Sumari, Jenita Suruan, Ted Matheus Surya, Dinda Ayu Permata