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All Journal Jurnal Riset Terapan Akuntansi Golden Ratio of Finance Management
Rachma Sari, Kartika
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Economics, Econometrics & Finance

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Prediction of Bankruptcy Risk Using Financial Distress Analysis Rachma Sari, Kartika; Martini, Rita; Almira, Nadya; Hartati, Sukmini; Husin, Farida
Golden Ratio of Finance Management Vol. 2 No. 2 (2022): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v2i2.127

Abstract

Financial distress analysis using X-Score Zmijewski model, Z-Score Altman model, and S-Score model Springate is intended to determine the potential for bankruptcy at PT. Hero Supermarket, Tbk. Secondary data was used in the 2016-2020 financial statements. The results of the calculation of the X-Score method from 2016 - 2019 were in a non-financial distress condition, but in 2020 they were in a distressed situation. This follows the X-Score principle, which focuses on the company's liabilities. We decrease the safe zone to the danger zone from the Z-Score method. In the S-Score process, the company can go bankrupt. The analysis results of the three ways conclude that the company is experiencing financial difficulties. Fast and appropriate handling is needed to fix its condition, and management must improve financial performance. Company management must improve financial conditions, significantly reducing total liabilities every year. The actual existing company liabilities are not more significant than the income earned, so that the level of losses that will be experienced will be reduced. Furthermore, the company should conduct a company evaluation of efforts to improve operational and financial performance as response to the company’s financial condition. So that, the economic distress experienced can be appropriately resolved.
Comparison of Financial Distress Predictions With Altman, Springate, Zmijewski, and Grover Models Martini, Rita; Raihana Aksara, Rana; Rachma Sari, Kartika; Zulkifli, Zulkifli; Hartati, Sukmini
Golden Ratio of Finance Management Vol. 3 No. 1 (2023): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v3i1.216

Abstract

Several predictive models of financial distress and corporate bankruptcy have been developed. In this study, the Altman model (Z-Score), the Springate model (S-Score), the Zmijewski model (X-Score), and the Grover model (G-Score) were used. These methods are used to analyze the potential for financial difficulties which in the end to determine the potential for bankruptcy at PT Garuda Indonesia (Persero) Tbk. The secondary data used is in the form of financial statements for 2018-2020. The results of the bankruptcy prediction using the Altman model resulted in PT Garuda Indonesia (Persero), Tbk being in the bankrupt area, which experienced financial difficulties in 2018 to 2020. The Springate model was in a distress position and went bankrupt in 2018 and 2020, while in 2019 is in the gray area. Then the Zmijewski model is in a state of bankruptcy, which is experiencing financial difficulties and has the potential to go bankrupt in three years. Grover's model shows the company was in a state of bankruptcy in 2018 and 2020, and safe in 2019.
DETERMINAN AKUNTABILITAS KINERJA ORGANISASI PERANGKAT DAERAH KOTA PALEMBANG Prameswari, Fathia Andina; Rachma Sari, Kartika; Sarikadarwati
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13937817

Abstract

The purpose of the study was to determine organizational commitment, human resource capabilities, budget appraisal and budget target clarity affect the performance accountability of Regional Organizations (OPD) in Palembang City in 2024, totaling 32 OPDs. This study uses saturated sampling sample collection techniques. Data analysis using multiple linear regression using raw data and data hypothesis testing tools with Statistical Products and Services Solutions (SPSS) software version 26. The results of several hypothesis tests show that the variables that have a positive and significant influence on OPD performance accountability in Palembang City are: organizational commitment, human resource capabilities, and clarity of budget targets. The results of hypothesis testing in this study are simultaneously similar. The conclusion of this study shows that organizational commitment, human resource capabilities, and clarity of budget objectives together have a significant and positive influence on OPD performance accountability in Palembang City. Keywords: Organizational Commitment, Human Resources Competency, Clarity of Budget Targets.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PEMERINTAH PROVINSI DI PULAU SUMATERA Azhara, Kamilah; Rachma Sari, Kartika; Indriasari, Desi
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13937839

Abstract

The purpose of this study was to determine the effect of audit findings, the level of regional financial dependence, and the size of the local government on the audit delay of the provincial government on the island of Sumatra. The population in this study were all provinces on the island of Sumatra. The data collection technique uses a saturated sample where all members of the population are sampled. This study uses multiple regression analysis with SPSS version 29. The results revealed that Audit Findings and the Level of Regional Financial Dependence had a negative effect on Audit Delay. Meanwhile, Local Government Size has no effect on Audit Delay. The Adjusted R2 value of 0.137 means that Audit Findings, Regional Financial Dependency Level, and Local Government Size have an effect of 13.7% on Audit Delay with other factors not covered in this study amounting to the remaining 86.3%. The results of the study can provide implications that the Provincial government on the island of Sumatra must be more timely in preparing financial reports so that Audit Delay can be minimized. Keywords: Audit Delay, Audit Findings, Level of Local Financial Dependency, and Local Government
Co-Authors Almira, Nadya Azhara, Kamilah Hartati, Sukmini Heni Pujiastuti Husin, Farida Indriasari, Desi Prameswari, Fathia Andina Raihana Aksara, Rana Sarikadarwati