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All Journal Jurnal Akuntansi dan Keuangan Syariah - ALIANSI DEVOTE: Jurnal Pengabdian Masyarakat Global Masyarakat: Jurnal Pengabdian Jurnal Ekonomi, Manajemen, Akuntansi
Widiya Pratiwi
Sekolah Tinggi Ilmu Ekonomi 45 Mataram
Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Jurnal Akuntansi dan Keuangan Syariah - ALIANSI

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ANALISIS KEBANGKRUTAN BERBASIS ALTMAN Z-SCORE SEBAGAI MITIGASI KEBANGKRUTAN UMKM PARIWISATA DI SEOKOTONG LOMBOK BARAT Pahmi, Saepul; Pratiwi, Widiya
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 8 No. 1 (2025): Jurnal Akuntansi dan Keuangan Syariah - ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v8i1.382

Abstract

This study aims to analyze financial ratios using the Z-score bankruptcy analysis on CV Tiga Dara, which is a tourism MSME in the Sekoktong region of West Lombok Regency. The Z-score analysis used in this study is intended to measure the financial health of the company using a sample of financial statements for the reporting period from January to December 2024. The data used in this study is secondary data taken from financial statements processed into financial ratios as used in the Altman Z-Score analysis. The results of this research show that the Z-score value obtained is 3.658, which means that financially, CV Tiga Dara is in the safe zone, indicating that the company has a healthy financial condition and does not have a significant risk of bankruptcy. Additionally, the company can also be considered to have good financial prospects and can improve its performance to achieve its business goals in the future, as the risks arising from financial management, whether from the ability to generate profits or from future debt risks, are still considered to be in a safe and healthy zone.
Co-Authors Aini, Khotiatul Heni Pujiastuti I wayan Nuada Khotiatul Aini Lalu Rizal Muhammad Syukri Nuada, I Wayan Pahmi, Saepul Rizal, Lalu Rizkina, Rusdayanti Rusdayanti Rizkina Utami, Luh Yuliartia, Dina Yuliartika, Dina