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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Amkop Management Accounting Review (AMAR)
Abdurraafi, Muhammad
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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RASIO PROFITABILITAS, MANAJEMEN RISIKO DAN MANAJEMEN MODAL KERJA PADA SEKTOR PERBANKAN SYARIAH DAN KONVENSIONAL Abdurraafi, Muhammad; Ernawati, Nani; Prasetyo, Yoyok; Baihaqqy, Mochammad Rizaldy Insan
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3149

Abstract

Introduction: This study examines profitability ratios, risk management, and working capital management in Islamic and conventional banking sectors. Using a comparative approach, the analysis focuses on financial performance indicators such as Return on Equity (ROE), Non-Performing Financing (NPF)/Non-Performing Loan (NPL), and Current Ratio to identify differences and similarities between the two banking models. The Mann-Whitney U Test is applied to assess whether there are significant differences in these financial ratios between Islamic and conventional banks.Methods: The findings indicate that profitability ratios, risk management strategies, and working capital management differ significantly between the two banking sectors. Islamic banks have a unique financial structure due to Sharia compliance, which influences risk and capital management, including maintaining a more controlled NPF level. Meanwhile, conventional banks rely on interest-based financial mechanisms, shaping their profitability and liquidity strategies differently, including NPL and Current Ratio management to ensure financial stability.Results: The results of this study contribute to a deeper understanding of the financial performance of Islamic and conventional banks. These insights can serve as a guide for policymakers, investors, and banking institutions in making more strategic decisions regarding operations, risk mitigation, and financial planning. Keyword: Profitability Ratio, Risk Management, Working Capital Management, Return on Equity (ROE), Non-Performing Financing (NPF/NPL), Current Ratio (CR
Optimization Of Bankruptcy Risk Through The Altman And Grover Models: A Comparative Study Rahayu, Yulianita; Zuhriatusobah, Juju; Abdurraafi, Muhammad; Supyani, Amellia
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2399

Abstract

Optimizing the risk of bankruptcy is very important in efforts to maintain the company's financial stability. To avoid bankruptcy, it is necessary to have an analysis that can predict the potential bankruptcy of a company. In this research, the author uses two bankruptcy prediction analysis models, namely the Altman model (Z-Score) and the Grover model (G-Score). This research uses data from Samsung, Apple, Asus, Xiaomi and Lenovo, during the period 2013 - 2022. This research aims to compare the analysis results of the two models and determine which method is the most accurate in predict bankruptcy. Based on the results of calculations using the Altman Model, it was found that more of the companies studied were in the "Gray Area" category, while calculations using the Grover Model showed that more of the companies studied were in the "healthy" category. And the Altman model has the highest level of accuracy in calculating potential bankruptcy, namely 38% compared to the Grover model which has an accuracy level of 14 %. This research states that the Altman model is more accurate in predicting potential bankruptcy rather than the Grover model.
Co-Authors Baihaqqy, Mochammad Rizaldy Insan Prasetyo, Yoyok Supyani, Amellia Yulianita Rahayu, Yulianita Zuhriatusobah, Juju