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All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Gunung Djati Conference Series
Eva Novita Pratiwi
UIN Sunan Gunung Djati Bandung
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FIQH LEMBAGA BISNIS SYARIAH Nuri Nurul H; Trimas Arya P; Zahra Yasmin; Setia Mulyawan; Eva Novita Pratiwi
Gunung Djati Conference Series Vol. 42 (2024): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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Abstract

Perkembangan zaman yang semakin pesat membuat urgensi mengenai pembahasan ilmu fikih sangatlah relevan dengan keadaan masyarakat pada saat ini. Adapun yang menjadi pokok pembahasannya adalah mengenai fikih lembaga bisnis syariah. Jurnal ini akan membahas lebih lanjut mengenai konsep fiqh lembaga bisnis syariah yang terdiri dari fiqh pariwisata syariah, fiqh hotel syariah, fiqh rumah sakit syariah, dan fiqh pemasaran syariah. Pendekatan yang digunakan dalam penulisan jurnal ini adalah pendekatan kualitatif dengan metode studi pustaka, dimana mengumpulkan sumber dari berbagai bahan bacaan seperti buku, jurnal, dan artikel. Hasil yang didapatkan dari penulisan jurnal ini menunjukan bahwa penting untuk menerapkan konsep ilmu fiqh dalam menjalankan lembaga bisnis agar tetap sesuai dengan ketentuan-ketentuan syariah yang belandaskan pada Al-Quran dan Hadits. Diharapkan jurnal ini dapat dijadikan sebagai salah satu sumber dalam kepenulisan berikutnya, dan dapat memberikan manfaat kepada masyarakat.
Analisis Perbandingan Model Prediksi Kebangkrutan Altman Z-Score, Springate, Grover, dan Zmijewski pada Perusahaan E-Commerce di Indonesia Widi Nugroho; Kadar Nurjaman; Eva Novita Pratiwi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.7010

Abstract

This study aims to evaluate the relevance of traditional bankruptcy prediction models in the context of digital companies, specifically within Indonesia's e-commerce sector. Although the e-commerce sector has experienced rapid growth, many companies in this sector continue to record sustained losses, raising questions about the accuracy of conventional bankruptcy models in assessing the financial condition of digital firms. This research employs a quantitative approach by analyzing the financial statements of three e-commerce companies listed on the Indonesia Stock Exchange: PT Bukalapak.com Tbk, PT Global Digital Niaga Tbk, and PT GoTo Gojek Tokopedia Tbk, covering the period from 2021 to 2024. The analysis utilizes four bankruptcy prediction models—Altman Z-Score, Springate, Grover, and Zmijewski—and includes the Kruskal–Wallis test to examine differences in outcomes among the models. The results indicate variations in predictions across models, suggesting differences in sensitivity when evaluating the financial condition of e-commerce companies. Furthermore, most models tend to classify these companies as being in financial distress, even though, operationally, they are still in a growth phase. These findings highlight the limitations of traditional bankruptcy prediction models in interpreting the financial characteristics of digital firms. The study implies that the application of bankruptcy prediction models should consider industry context, particularly for technology-based companies with growth patterns and financial structures that differ from those of conventional firms.
Co-Authors Kadar Nurjaman Nuri Nurul H Setia Mulyawan, Setia Trimas Arya P Widi Nugroho Zahra Yasmin