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All Journal Income: Innovation Of Economics And Management Management and Education Journal
Lailatus Saadah
Universitas KH. A. Wahab Hasbullah
Economics, Econometrics & Finance

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Can EWS, Altman, and Ohlson Models Comparatively Predict PT Garuda Indonesia’s Distress? Rohmad Lukman Hakim; Lailatus Saadah
INCOME: Innovation of Economics and Management Vol. 5 No. 3 (2026): February
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/income.v5i3.7039

Abstract

This study aims to compare three bankruptcy prediction models—Early Warning System (EWS), Altman Z-Score, and Ohlson O-Score—in detecting early bankruptcy risk at PT Garuda Indonesia (Persero) Tbk during the 2020–2024 period. The research method employed is a quantitative descriptive comparative approach using secondary data obtained from the Indonesia Stock Exchange (IDX) in the form of annual financial reports. The analysis was conducted by calculating financial ratios and applying the three models to assess the predictive accuracy level of each. The results of the study show that the EWS model has the highest accuracy rate in detecting financial distress conditions at PT Garuda Indonesia, reaching 100%, followed by the Altman Z-Score model at 80% and the Ohlson O-Score model at 60%. These findings indicate that the EWS model is more sensitive to changes in financial ratios, particularly liquidity and solvency ratios, making it more relevant for the aviation sector, which is characterized by high-cost structures and a strong dependence on operational cash flow stability. The comparison among the three models also emphasizes that the choice of prediction model should align with industry characteristics to ensure more valid results. This research is expected to serve as a reference for management, investors, and regulators in monitoring corporate financial stability and strengthening bankruptcy risk mitigation policies in the future.
Pengaruh Lingkungan Kerja, Kepuasan Kerja dan Komitmen Kerja Terhadap Kinerja Karyawan Dinas Pertanian Kabupaten Jombang Akhmad Taqiyuddin; Lailatus Saadah
Management and Education Journal Vol. 3 No. 1 (2025)
Publisher : Lembaga Institute Development of Social Economic Cociety

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67538/mej.v3i1.34

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh lingkungan kerja,kepuasan kerja dan komitmen kerja terhadap kinerja karyawan DinasPertanian Kabupaten Jombang. Metode penelitian yang digunakan adalahpendekatan kuantitatif dengan jenis penelitian asosiatif. Sampel yangdiambil dari penelitian ini berjumlah 64 responden. Teknik sampelpenelitian ini menggunakan sampling total/sensus, di mana seluruhanggota populasi dijadikan sampel semua sebagai subyek yang dipelajari.Teknik pengumpulan data dengan observasi, dokumentasi danmenyebarkan kuesioner secara langsung, kemudian diproses menggunakanSPSS for Windows versi 26. Kesimpulan dari penelitian ini menunjukkanbahwa lingkungan berpengaruh positif dan signifikan terhadap kinerjakaryawan, kepuasan kerja tidak berpengaruh positif dan signifikanterhadap kinerja karyawan dan komitmen kerja berpengaruh positif dansignifikan terhadap kinerja karyawan.ABSTRACTThe aim of this research is to determine the influence of the workenvironment, job satisfaction and work commitment on the performance ofJombang Regency Agriculture Service employees. The research method usedis a quantitative approach with an associative type of research. The sampletaken from this research amounted to 64 respondents. The samplingtechnique for this research uses total/census sampling, where all members ofthe population are sampled as subjects studied. Data collection techniquesusing observation, documentation and distributing questionnaires directly,then processed using SPSS for Windows version 26. The conclusion of thisresearch shows that the work environment has a positive and significanteffect on employee performance, job satisfaction has a positive andsignificant effect on employee performance and work commitment positiveand significant effect on employee performance.
Co-Authors Akhmad Taqiyuddin Rohmad Lukman Hakim