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All Journal At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Jurnal Cendekia Ilmiah
Ningrum, Listya
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Humanities Economics, Econometrics & Finance Social Sciences

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Bankruptcy Analysis Of Pt Sri Rejeki Isman Tbk (Using The Springate, Zmijewski, And Grover Method) Putri, Mia Aulia; Riyanto, Didik; Ningrum, Listya
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 11, No 2 (2025): DESEMBER 2025
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v11i2.17345

Abstract

The insolvency of Sritex has emerged as a significant issue, evident from the progressive decline in financial performance over recent years. Governments, investors, and scholars require early detection tools to recognize such risks in the future. This research aims to examine the bankruptcy status of PT Sri Rejeki Isman Tbk (Sritex), which was officially declared bankrupt in 2024, having previously been recognized as one of Indonesia's leading textile companies. This study employs a quantitative methodology and utilizes financial ratio analysis through three prediction models: Springate, Zmijewski, and Grover. The data used are secondary data obtained from Sritex's annual financial statements for the period 2017–2023. All three models indicate that Sritex experienced financial difficulties prior to its formal bankruptcy declaration. The Zmijewski model was the first to detect a decline in financial condition, followed by the Springate and Grover models. This research demonstrates that bankruptcy prediction models are valuable tools for the early identification of insolvency in publicly traded enterprises.
Pengaruh Penghindaran Pajak Dan Kebijakan Dividen Terhadap Nilai Perusahaan Nursusanti, Dwi; Ningrum, Listya; Nuridah, Siti
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5238

Abstract

Tujuan penelitian ini adalah (1) Untuk mengetahui pengaruh penghindaran pajak terhadap nilai perusahaan. (2) Untuk mengetahui pengaruh kebijakan dividen terhadap nilai perusahaan. (3) Untuk mengetahui pengaruh penghindaran pajak dan kebijakan dividen secara bersama-sama terhadap nilai perusahaan pada perusahaan sub sector batu bara yang terdaftar di Bursa Efek Indonesia Tahun (2019-2023). Pemilihan sampel menggunakan metode purposive sampling, dan diperoleh sampel sebanyak 104 data. Data yang digunakan adalah data laporan keuangan yang diperoleh dan diunduh dari www.idx.co.id. Pengujian hipotesis menggunakan IBM SPSS Statistik 26. Hasil penelitian menunjukan bahwa penghindaran pajak tidak berpengaruh terhadap nilai perusahaan. Kebijakan dividen berpengaruh terhadap nilai perusahaan. Penghindaran pajak dan kebijakan dividen secara bersama-sama berpengarung terhadap nilai perusahaan.
Co-Authors Nuridah, Siti Nursusanti, Dwi Putri, Mia Aulia Riyanto, Didik