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All Journal Jurnal Ekonomi dan Bisnis Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi IKRA-ITH EKONOMIKA MANAJEMEN DEWANTARA PINISI Discretion Review Jurnal Pengabdian kepada Masyarakat Nusantara AKMENIKA Transekonomika : Akuntansi, Bisnis dan Keuangan Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Nautical: Jurnal Ilmiah Multidisiplin Indonesia Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Economics and Business Journal Jurnal Manajemen Seminar Nasional Hasil Penelitian LP2M UNM Indo-Fintech Intellectuals: Journal of Economics and Business Economos : Jurnal Ekonomi dan Bisnis Indonesian Journal of Economics, Entrepreneurship, and Innovation (JIMBE) Akuntansi: Jurnal Riset Ilmu Akuntansi Joong-Ki Journal of Innovative and Creativity Jurnal Manajemen, Pendidikan dan Pemikiran Islam Joong-Ki Journal of Studies in Academic, Humanities, Research, and Innovation International Journal of Education Management and Religion KREATIF: Jurnal Pengabdian Masyarakat Nusantara Jurnal Manajemen, Bisnis dan Kewirausahaan Optimal: Jurnal Ekonomi dan Manajemen
Nurman Nurman
Fakultas Ekonomi Universitas Negeri, Makassar.
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Analisis Potensi Financial Distress Menggunakan Metode Altman Z-Score, Springate, dan Zmijewski pada Perusahaan Nikel yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Aditya Fajri Mustakim; Anwar Anwar; Ilma Wulansari Hasdiansa; Nurman Nurman; Annisa Paramaswary Aslam
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 4 (2025): Desember OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i4.8276

Abstract

This study aims to analyze the potential for financial distress in nickel companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period using three bankruptcy prediction models: Altman Z-Score, Springate, and Zmijewski. The primary focus is to identify nickel companies experiencing potential bankruptcy, compare the prediction outcomes among the three models, and determine which model demonstrates the highest level of accuracy in predicting financial distress. This research employs a quantitative approach with a comparative method, in which the sample consists of nine nickel companies selected through purposive sampling based on specific criteria. The analytical techniques used include the Wilcoxon Signed Rank Test to examine differences in prediction results between the models (Altman–Springate, Altman–Zmijewski, and Springate–Zmijewski) and an Accuracy Test to evaluate which model provides the most reliable predictions. The findings reveal significant differences among the models, indicating that Altman, Springate, and Zmijewski produce predictions that are not entirely consistent across companies, thereby reflecting the inherent strengths and limitations of each approach. Furthermore, the accuracy test results indicate that the Zmijewski model achieves the highest level of accuracy in predicting financial distress among nickel companies during the observation period, followed by the Altman model, while the Springate model demonstrates the lowest accuracy. These results highlight the importance of selecting the most appropriate predictive model when assessing corporate financial health, particularly within the nickel industry, which is characterized by high market volatility and business risks, thus providing valuable insights for companies, investors, and stakeholders in making strategic decisions to mitigate bankruptcy risk and ensure business sustainability.
Pengaruh Kepemimpinan, Kompensasi Dan Lingkungan Kerja Terhadap Kinerja Karyawan PT. Kencana Hijau Binalestari Muh. Aslam Syam Yunus; Nurman Nurman; Ilham Wardhana Haeruddin
Akuntansi Vol. 2 No. 4 (2023): Desember: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1282

Abstract

Human resource development is needed to improv employee performance, especially at PT. Kencana Hijau Binalestari. This study aims to examine the influence of leadership, compensation, and work environment to work environment of PT. Kencana Hijau Binalestari. This research is a quantitative research is all employees of PT. Kencana Hijau Binalestari a number of 40 employees. Determination of the sample using saturated sampling technique, where the the entire population is sampled. Data analysis techniques used in this study are descriptive statistic, instrument test, classical assumption test, and hypotesis testing with mutiple linear regressionusing the help of IMB SPSS Statistic version 20 program. The result of this study partially showed that leadership has a positive and significant effect on employee performance, compensation has a positive and significant effect on employee performance, and work environment  has a negative and significant effect on employee performance. The result of the research simltaneously shows leaderhip, compensation, dan work environment has a positive and significant effect on employee performance at PT. Kencana Hijau Binalestari.  
Analisis Penilaian Kinerja Keuangan Dengan Menggunakan Metode Economic Value Added Pada PT Sarimelati Kencana Tbk Di Bursa Efek Indonesia Muliana Agus; Nurman Nurman; Anwar Ramli; Anwar Anwar; Hety Budiyanti
Akuntansi Vol. 2 No. 4 (2023): Desember: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1289

Abstract

This research aims to determine the financial performance of PT. Sarimelati Kencana Tbk when measured using Economic Value Added. The population in this study is all financial report data of PT. Sarimelati Kencana Tbk, while the samples in this research are financial position reports and profit/loss reports. The data collection technique used is documentation techniques. The data collected is analyzed using Economic Value Added calculations. The results in this research show that the financial performance of PT. Sarimelati Kencana Tbk, if measured using Economic Value Added (EVA), produces a positive value, meaning that PT. Sarimelati Kencana Tbk is able to create added economic value. and said PT. Sarimelati Kencana Tbk has good performance.
Co-Authors Abadi, Rahmat Riwayat Abdi Akbar Idris Abdul Rahman Aditya Fajri Mustakim Adrian Maulana Jamnur Agung Widhi Kurniawan Alfiani Askiah A.R Amiruddin Tawe Amiruddin Tawe Amiruddin Tawe Anak Agung Gede Sugianthara Andi Alif Haeruddin Andi Mustika Amin Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Ramli Ariel Ahmad Firgiawan Aslam, Annisa Paramaswary Asmin Aulia Saputri Bahar Burhanuddin Burhanuddin Chalid Imran Musa Debby Eka Fitri Izmi Dian Fajar Ayu Dwi Anugerah Lestari Musa Dwi Wulandari Fakhirah Husain Hety Budianti Hety Budiyanti Ilma Wulansari Hasdiansa Inaz Zahrah Idris Indri Iswardhani Indri Iswardhani Isma Azis Riu Itra Jum’ati Jum’ati M. Ikhwan Maulana Haeruddin Maurifah Maysarah Muh. Aslam Syam Yunus Muh. Syahrul Ramadhan Muhammad Azizil Taufiq Muhammad Fathul Khaliq Muhammad Idris Muliana Agus Nanda Febry Malangi Nur Hudaya Abdullah Nurhaedah Nurhaedah Nurhalisa Nurhalisa Putri Indah Reni Amsa Rezki Amaliah Alim Rezky Amalia Hamka Ria Indri Lestari Ridwan Andi Mattoliang Rima Iswahyuni Amir Romansyah Sahabuddin Serly Serly Shine Pintor Patiro Siti Hasbiah Sitti Hasbiah Sitti Nuralifah Rahmayani Sulastya Ilham Tenri Sayu Puspitaningsih Dipoatmodjo Wahyudin Wahyudin Widya Putri Clarissa Wahid Windi Atriani Yusri Yunus Zainal Ruma Zainal Ruma