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All Journal Journal of Economic, Bussines and Accounting (COSTING) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi dan Keuangan
Evieana R Saputri
Politeknik YKPN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Prediksi Financial Distress Dengan Model Springate Dan Zmijewski: Studi Kasus PT Sepatu Bata, Tbk. Evieana R Saputri
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i3.7691

Abstract

This study aims to analyze the potential for financial distress at PT Sepatu Bata, Tbk. during the 2019–2023 period using the Springate and Zmijewski models. The background of this research lies in the intense competition within the footwear industry, the emergence of innovative products from new competitors, and the significant financial downturn caused by the COVID-19 pandemic. A quantitative descriptive approach was applied, utilizing secondary data from audited annual financial statements obtained from the Indonesia Stock Exchange (IDX). The Springate model combines four financial ratios to calculate the S-Score, while the Zmijewski model uses three key financial ratios to produce the X-Score. The findings indicate that the Springate method achieved 100% accuracy in predicting financial distress without any Type I or Type II errors. In contrast, the Zmijewski method achieved only 40% accuracy, with a Type II error rate of 60%, demonstrating its lower effectiveness in detecting companies experiencing financial difficulties. Based on these results, it is concluded that the Springate model is more reliable and effective in identifying financial distress compared to the Zmijewski model, as it incorporates a more comprehensive range of financial indicators, including liquidity, profitability, and activity ratios. This research provides important implications for companies and investors in identifying potential bankruptcy risks early and taking strategic measures to improve financial performance. Future research is recommended to use a broader range of predictive models and to extend the study period for more comprehensive and accurate results.
PROSEDUR PELAPORAN DANA BOS DI DINAS PENDIDIKAN, PEMUDA, DAN OLAHRAGA DIY Evi Grediani; Zahro Wulandari Setyana; Evieana R Saputri
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13167

Abstract

Penelitian ini bertujuan untuk menganalisis mekanisme dan prosedur pelaporan Dana Bantuan Operasional Sekolah (BOS) di Dinas Pendidikan, Pemuda, dan Olahraga (Disdikpora) Daerah Istimewa Yogyakarta (DIY). Masalah utama yang diangkat adalah kurangnya transparansi dan akuntabilitas dalam pengelolaan Dana BOS, yang sering terhambat oleh keterlambatan pelaporan, kesalahan pencatatan, serta minimnya pemahaman terhadap regulasi pelaporan. Penelitian ini menggunakan pendekatan kualitatif dengan pengumpulan data melalui wawancara, observasi, dan studi dokumen. Subjek penelitian adalah staf bagian keuangan Dana BOS di Disdikpora DIY. Hasil penelitian menunjukkan bahwa penggunaan aplikasi berbasis teknologi, seperti ARKAS, secara signifikan meningkatkan efisiensi, akurasi, dan transparansi dalam pelaporan. Namun, tantangan seperti keterlambatan penyusunan laporan, keterbatasan sumber daya manusia, serta kurangnya pelatihan masih menjadi kendala utama. Penelitian ini menyimpulkan bahwa pembaruan sistem pelaporan, peningkatan kapasitas staf, dan penguatan koordinasi antar pihak terkait sangat diperlukan. Implikasi penelitian ini menekankan pentingnya inovasi teknologi untuk memastikan pengelolaan dana pendidikan yang efektif, akuntabel, dan mendukung peningkatan kualitas pendidikan di Indonesia.
Penerimaan Mahasiswa terhadap Aplikasi Accurate Berdasarkan Model Technology Readiness and Acceptance (TRAM) Evieana R Saputri
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5972

Abstract

This study aims to analyze the factors influencing students’ acceptance of the Accurate accounting application using the Technology Readiness and Acceptance Model (TRAM) approach. The model integrates personality dimensions from the Technology Readiness Index (TRI)—optimism, innovativeness, discomfort, and insecurity—with the main constructs of the Technology Acceptance Model (TAM), namely perceived ease of use and perceived usefulness. Data were collected through questionnaires distributed to 92 students of Politeknik YKPN Yogyakarta who had participated in the Certified Accurate Professional (CAP) certification exam and analyzed using the SEM-PLS method. The results show that optimism and innovativeness have a positive and significant effect on perceived ease of use, while optimism also has a significant effect on perceived usefulness. In contrast, discomfort and insecurity were found to have no significant effect on either perception. These findings highlight that positive personality traits such as optimism and innovativeness play a dominant role in shaping users’ perceptions of technology acceptance, whereas psychological barriers tend to be insignificant. This research provides empirical contributions for higher education institutions in developing strategies to enhance students’ technological readiness, particularly through training and learning activities based on accounting applications, to support success in certification examinations.
Co-Authors Evi Grediani Zahro Wulandari Setyana