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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Management, Economic, and Accounting
Sibarani, Romida Br
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISA KESEHATAN KEUANGAN PERUSAHAAN DENGAN PENDEKATAN ALTMAN Z-SCORE (STUDI PADA PT ASII TAHUN 2020-2023) Sibarani, Romida Br; Ardella, Prasasti; Lubis, Naomi; Sucipto, Tia Novira
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.838

Abstract

This study aims to evaluate the financial health of the company by applying the Altman Z-Score approach. The analysis focuses on the financial performance of PT ASII from 2020 to 2023. The data used is sourced from secondary data, obtained through the collection of internal company documents using a document review method. The analytical approach employed is a quantitative method based on the essential formulas within the Altman Z-Score framework. The results of this study indicate that, overall, PT ASII is in a financially healthy condition. This is evidenced by PT ASII's Z-Score, which consistently falls within the healthy category defined in the Altman model. The findings suggest that the company possesses adequate financial resilience and a relatively low potential risk of bankruptcy during the observation period.
Financial Ratio Analysis To Assess Financial Performance PT. Timah Tbk 2019–2023 Sibarani, Romida Br; Crisna , Heriyati; Maysara , Renny
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.873

Abstract

This study aims to analyze financial ratios to assess the financial performance of PT. Timah Tbk for the 2019-2023 period. The research method used is descriptive quantitative. This study analyzes the profitability, liquidity, solvency, and activity ratios of PT. Timah Tbk for the 2019-2023 period as the research sample. The author used secondary data sources, namely data collected from the financial statements of PT. Timah Tbk listed on the Indonesia Stock Exchange through the website www.idx.co.id for the 2019-2023 period. The results indicate that in terms of profitability ratios, the company's ROE ratio can be considered unfavorable, while its NPM ratio can be considered quite good. Liquidity ratios indicate that the current ratio is good and the quick ratio is not good. Meanwhile, the company's solvency ratios, the DER and DAR ratios, are considered unfavorable because the resulting ratios are still below the applicable standards. In terms of activity ratios, the TATO ratio and inventory turnover ratio for the 2019-2023 period can be considered unfavorable.
Co-Authors Ardella, Prasasti Crisna , Heriyati Lubis, Naomi Maysara , Renny Tia Novira Sucipto