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Henrikus Herdi
Unipa
Economics, Econometrics & Finance

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ANALISIS PREDIKSI KEBANGKRUTAN DENGAN MENGGUNAKAN MODEL ALTMAN Z-SCORE PADA KOPERASI KREDIT SEWILAYAH PUSKODIT SWADAYA UTAMA TAHUN 2015-2017 Henrikus Herdi; Maria Desy Apryanti Site
Jurnal Accounting UNIPA Vol 1, No 1 (2022): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.165 KB) | DOI: 10.2221/accounting.v1i1.28

Abstract

Problems that often occur in a credit union are usually caused by financial problems. To measure the level of financial health of a credit union, it can be used financial ratio analysis using the Altman Z- Score model. This study aims to predict bankruptcy in credit unions under Puskopdit Swadaya Utama area using the Altman Z-Score model. The sample in this study was credit unions under Puskopdit Swadaya Utama area in 2015-2017 consisting of 16 credit unions. The data sources used were secondary data in the form of credit union financial statements. The analysis technique used is the Altman Z-Score bankruptcy prediction model. The results show that there are credit unions that are included in healthy category during 2015-2017, namely Obor Mas, Tuke Jung, Ortal, Ladang, Bintang Timur and Serba Te credit unions. In 2015 and 2016, Kelubagolit credit union is in the gray area category, but in 2017 the credit union is in the healthy category. In addition, there are credit unions that in 2015-2017 are included in the gray area category, namely Sube Huter, Tuke Ler, Hiro Heling, Bina Pertiwi, and Surya Sakti credit unions. San Dominggo credit union in 2015 and 2016 is in the category of bankruptcy, but in the following year it is included in the gray area category. The credit unions include in the bankrupt category from 2015-2017 are Remaja Hokeng and  Ankara credit unions. In 2015, Plelu Meluk credit union is included in the gray area category, the performance of this credit union continus to decline and in 2016 and 2017 the credit union is in the bankrupt category. And in 2018, Remaja Hokeng Youth experiences an amalgamation with the Mitan Gitan credit union. This shows that the level of accuracy of the Altman Z-Score model ishigh.
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN KOPERASI (STUDI KASUS PADA KSP KOPDIT PINTU AIR TAHUN 2017–2021) Henrikus Herdi; Fransiska Trisyami Irmayati Subu
Jurnal Accounting UNIPA Vol 1, No 2 (2022): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.387 KB) | DOI: 10.2221/accounting.v1i2.17

Abstract

This study aims to inform the financial performance of KSP Kopdit Pintu Air based on financial ratios. The analysis is carried out by examining financial ratios, namely Liquidity Ratios, Solvency Ratios, and Profitability Ratios. One type of cooperative that is currently developing is a savings and loan cooperative (KSP) which is engaged in fertilizing deposits from members and lending back to members who need financial assistance. For this reason, financial performance needs to be considered carefully, using financial ratios in determining the financial performance of a company or cooperative. Ratio analysis is a technique that shows the relationship between 2 accounting elements that allows business owners to analyze financial performance. This research was conducted at KSP Kopdit Pintu Air. KSP Kopdit Pintu Air is a credit cooperative group. The population used in this study is the financial report of Ksp Kopdit Pintu Air. The sample used in this study is financial ratios, namely the statement of financial position and the report of the remaining operating results at Ksp Kopdit Pintu Air in 2017-2021. Analysis of the data used in this study by presenting a description of the explanation using the method of calculating financial ratios: Liquidity Ratios, Solvency Ratios, and Profitability Ratios. The results showed that the financial ratios at Ksp Kopdit Pintu Air were still below the standard. Keywords : Financial Statements, Liquidity Ratios, Solvency Ratios, and Profitability / Profitability Ratios
Co-Authors Fransiska Trisyami Irmayati Subu Maria Desy Apryanti Site