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All Journal Journal of Accounting, Management and Economics Research Research of Accounting and Governance Entrepreneurship and Community Development Research of Islamic Economics (RIE)
Andri Gunawan
Faculty of Economics and Business, YARSI University, Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS KETEPATAN METODE SPRINGATE DAN FULMER DALAM MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN SUBSEKTOR PARIWISATA, RESTORAN, DAN HOTEL DI INDONESIA Lisa Alfarizi; Zainal Zawir Simon; Andri Gunawan
Journal of Accounting, Management, and Economics Research (JAMER) Vol 2 No 2 (2024): JANUARY 2024
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v2i2.33

Abstract

The present investigation used the Springate and Fulmer methodologies to ascertain the bankruptcy rate of companies in the tourism, restaurant, and hotel industries that are listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. It is intended to be examined closely. The secondary data used in this study was gathered from the websites and financial statements of the companies listed in IDX. The Kolmogorov-Smirnov test, independent samples t-test, and inferential statistics were the data analysis methods employed. With an accuracy of 84 percent, Fulmer's method was found to be the most effective in forecasting bankruptcy, followed by his Springate method at 20 percent, according to the study's findings. We recommend that more researchers employ different bankruptcy procedures, look at businesses in diverse industries, and lengthen the study term
Evaluation of the Financial Performance of Indonesian Sharia Banks Pre and Post Merger Jihad Sabililah Sidik; Muhammad Akhyar Adnan; Andri Gunawan
Research of Islamic Economics Vol. 3 No. 2 (2026): JANUARY 2026
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rie.v3i2.570

Abstract

This research is motivated by the merger of three Islamic banks, namely Bank BNI Syariah, Bank BRI Syariah, and Bank Syariah Mandiri, into Bank Syariah Indonesia based on several ratios in SEOJK Number 10/SEOJK.03/2020 and the merger approval stated in the Decree of the Board of Commissioners of the Financial Services Authority Number 4/KDK.03/2021. The purpose of this study is to analyze the financial performance before and after the merger using financial ratios prescribed by the Financial Services Authority, with the expectation that the results will serve as a reference for evaluating the success of Bank Syariah Indonesia in implementing the merger. This study applies a comparative method using secondary data obtained from the annual financial statements of the three predecessor banks for 2019–2020 and the quarterly financial statements of Bank Syariah Indonesia for 2021–2022. The findings show that ROA, ROE, BOPO, and NOM improved after the merger, while CKPN, NI, and Profit-Sharing Financing to Total Financing recorded less favorable outcomes. The managerial implications highlight the importance of maintaining operational efficiency, optimizing assets, and improving post-merger integration. Management is also encouraged to reinforce credit risk controls and improve revenue structures to ensure long-term financial stability.
Introducing Early Financial Literacy through Saving and Simple Recording Activities for TPA An-Najwa Students in East Jakarta Imelda Sari; Andri Gunawan; Masagus Asaari
Entrepreneurship and Community Development Vol. 4 No. 1 (2026): MAY 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/ecd.v4i1.576

Abstract

This Community Service (PKM) activity aimed to improve early childhood financial literacy through the “Happy to Save” (GEMBUNG) and “Happy to Record” (GENCAT) programs for students at the An-Najwa Al-Qur'an Education Park (TPA), Palasan, Cakung, East Jakarta. The program was motivated by the low awareness of elementary school-aged children regarding saving habits and simple financial record-keeping. The activity was implemented through educational sessions, simulations, games, and direct mentoring, using an interactive, practical approach. The program consisted of two main activities: education on the importance of saving and training in simple financial recording using mini savings books. The results showed increased student understanding and awareness of saving behavior, reflected in students' ability to distinguish needs from wants, record daily savings, and begin saving regularly after the program. Participants also demonstrated high enthusiasm and active participation throughout the activities. In addition, the program received positive support from TPA management and parents, indicating its potential for sustainability as part of character-building education. Therefore, the GEMBUNG and GENCAT programs can serve as an initial foundation for developing financial literacy and responsible financial behavior from an early age.
Financial Performance and CSR as Determinants of Auditors' Going Concern Judgments: Evidence from Indonesian Infrastructure State-Owned Enterprises Rengga Anisa Arpi Mevia; Lenda Komala; Andri Gunawan
Research of Accounting and Governance Vol. 4 No. 2 (2026): JULY 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v4i2.656

Abstract

This study examines the effects of financial performance and Corporate Social Responsibility (CSR) on auditors' going concern opinions among Indonesian infrastructure State-Owned Enterprises (SOEs) during the 2019–2024 period. Financial performance is measured using the Current Ratio (CR), Return on Assets (ROA), and Debt-to-Asset Ratio (DAR). In contrast, CSR is measured using the Corporate Social Responsibility Disclosure Index (CSRDI) based on annual report disclosures. The dependent variable is coded as 1 for firms receiving a going concern opinion and 0 otherwise. Using a quantitative approach, this study analyzes 54 firm-year observations from nine infrastructure SOEs through logistic regression. The findings indicate that profitability, leverage, and CSR significantly influence auditors' going concern opinions, whereas liquidity does not have a significant effect. These results suggest that auditors consider both financial and non-financial information when assessing a company's ability to maintain business continuity. This study contributes to the literature by integrating financial performance and CSR within a single analytical framework and providing updated evidence from Indonesian infrastructure SOEs during the pandemic and post-pandemic periods, a research context that has received limited empirical attention.
Co-Authors Imelda Sari Jihad Sabililah Sidik Lenda Komala Lisa Alfarizi Masagus Asaari Muhammad Akhyar Adnan Rengga Anisa Arpi Mevia Zainal Zawir Simon