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All Journal JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Applied Accounting and Management Review Quantum Wellness : Jurnal Ilmu Kesehatan
Siti Arbainah
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Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Applied Accounting and Management Review

 1 
Bankruptcy Prediction Analysis Using Altman Z-Score Model on IDX Retail Companies for 2021–2023 Lintang Pancar Oktavian; Siti Arbainah; Lardin Korawijayanti
Applied Accounting and Management Review (AAMAR) Vol. 4 No. 1 (2025): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v4i1.6335

Abstract

This study analyzes the bankruptcy prediction of retail subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period using the Modified Altman Z-Score model. The retail sector plays a crucial role in Indonesia's economy but faces challenges such as intense competition, changing consumer behavior, and macroeconomic factors that may affect the financial stability of companies. Using a descriptive quantitative method and secondary data from annual financial reports, this study employs purposive sampling to select 22 companies as samples. The analysis results show that 16 companies fall into the healthy category, 2 into the vulnerable category, and 4 into the highly vulnerable category, with PT Yelooo Integra Datanet Tbk (YELO) recording the highest Z-Score and PT Globe Kita Terang Tbk (GLOB) the lowest. The Z-Score trend indicates fluctuations in most companies throughout the study period. In conclusion, the Modified Altman Z-Score model can serve as an effective bankruptcy prediction tool, benefiting investors in decision-making and assisting companies in improving financial performance and mitigating bankruptcy risks.
Bankruptcy Prediction Analysis Using The Springate S-Score Method in Automotive and Component Subsector Companies in 2019-2023 Ayu Anggraeni; Maria Theresia Heni Widyarti; Siti Arbainah
Applied Accounting and Management Review (AAMAR) Vol. 4 No. 2 (2025): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v4i2.6702

Abstract

This study aims to analyze the financial condition of Automotive and Component Subsector Companies listed on the Indonesia Stock Exchange in 2019-2023. The sample companies used were 10 out of 18 companies taken using purposive sampling techniques. The research method used is quantitative descriptive, which examines secondary data in balance sheets and company income statements. The analysis was carried out using the Springate S-Score Method, which consists of 4 ratios: Working Capital to Total Assets, Earning Before Interest and Tax to Total Assets, Earning Before Tax to Current Liabilities, and Sales to Total Assets. The study results show that, on average, automotive and component subsector companies are in good health or have not gone bankrupt. So, the company needs to maintain its financial condition to avoid bankruptcy.
Co-Authors Aida Fitriani, Aida Ardian Widiarto Ayu Anggraeni Hartinah Hartinah Ika Friscila Lardin Korawijayanti Lintang Pancar Oktavian Lulu Ikbar Yorinda Maria Theresia Heni Widyarti Muhammad Rois Nikmatuniayah Rikawati Sabrina Septi Dri Utami