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All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Fleksibel: Jurnal Pengabdian Kepada Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Anissa Yuniar Larasati
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation

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Analisis Perbandingan Metode Grover dan Altman dalam Memprediksi Financial Distress pada Perusahaan Sub Sektor Hotel, Restoran, dan Pariwisata yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2023 Basaria Francisca Maharani; Anissa Yuniar Larasati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9770

Abstract

This study aims to analyze the comparison between the Grover and Altman methods in predicting financial distress in hotel, restaurant, and tourism subsector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. The background of this research is the significant impact of the COVID-19 pandemic on the financial performance of the tourism sector, which caused many companies to experience losses. This study employs a quantitative approach with a comparative method. The research sample consists of 16 companies selected using purposive sampling based on specific criteria, resulting in 64 observations. The analysis was conducted using the Altman Z-Score and Grover models, followed by descriptive statistics, normality testing, comparative testing, as well as accuracy and type error calculations. The results indicate differences in prediction outcomes between the two models. The Grover model tends to produce more conservative results compared to the Altman model. The accuracy rate and type error analysis show that the Grover model is more accurate in predicting financial distress in this research sample. This study is expected to serve as a reference for investors, companies, and academics in evaluating potential bankruptcy in the future.
Analisis Perbandingan Metode Grover dan Altman dalam Memprediksi Financial Distress pada Perusahaan Sub Sektor Hotel, Restoran, dan Pariwisata yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2023 Basaria Francisca Maharani; Anissa Yuniar Larasati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9770

Abstract

This study aims to analyze the comparison between the Grover and Altman methods in predicting financial distress in hotel, restaurant, and tourism subsector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. The background of this research is the significant impact of the COVID-19 pandemic on the financial performance of the tourism sector, which caused many companies to experience losses. This study employs a quantitative approach with a comparative method. The research sample consists of 16 companies selected using purposive sampling based on specific criteria, resulting in 64 observations. The analysis was conducted using the Altman Z-Score and Grover models, followed by descriptive statistics, normality testing, comparative testing, as well as accuracy and type error calculations. The results indicate differences in prediction outcomes between the two models. The Grover model tends to produce more conservative results compared to the Altman model. The accuracy rate and type error analysis show that the Grover model is more accurate in predicting financial distress in this research sample. This study is expected to serve as a reference for investors, companies, and academics in evaluating potential bankruptcy in the future.
Pelatihan Akuntansi berdasarkan SAK berbasis IFRS dengan menggunakan aplikasi MYOB disesuaikan dengan kebutuhan Industri serta E-Perpajakan (Pada SMK Bandung Barat 2 Jl. Raya Cihampelas No.88 KBB) Romli, Romli; Anissa Yuniar Larasati; Purwanto; Vicky Dzaky Cahaya Putra; Rizki Indrawan; Wiwi Hartika
FLEKSIBEL: Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): Edisi April 2023
Publisher : Fakultas Teknik Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/3jpcxs57

Abstract

The purpose of community service activities, especially for SMK students, is to improve human resource skills, by providing knowledge and skill development in using the MYOB application in preparing financial reports, as well as E-Taxation. Faced with the current developments in the industrial revolution 4.0 era, it has had a significant impact on the financial reporting process that was previously manual to become system-based, including in the field of taxation. The target community service is students of SMK West Bandung 2 Jl. Raya Cihampelas No. 88 KBB. It is hoped that after participating in this activity students will be able to understand the basic concepts of accounting, be able to compile financial reports with the MYOB application in accordance with the Statement of Financial Accounting Standards (PSAK), as well as fill out related to taxation electronically. Community service methods for SMK students by providing theoretical and practical knowledge as well as question and answer (discussion). From the process of increasing understanding of the Myob and E Tax applications, it will become a provision, especially for students who will pursue further education at a higher level or who will work to become more prepared and confident. Keywords: Basic Concepts of Accounting, Myob, Financial Statements, E-Taxation
Determinants Of Tax Avoidance: A Study on Manufacturing Companies in The Food and Beverage Sector Across Six Southeast Asian Countries Anissa Yuniar Larasati; Hartika, Wiwi
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 3 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i3.y2025.p276-290

Abstract

The purpose of this study is to determine the effect of profitability, leverage, company size, and financial distress on tax avoidance in six Southeast Asian countries, namely Indonesia, Malaysia, Singapore, Thailand, the Philippines, and Vietnam. This study was measured using quantitative methods and secondary data. The sample measurement used purposive sampling and obtained 106 manufacturing companies from six countries in Southeast Asia during the period 2020-2023, resulting in a total of 424 observations in this study. Based on the test results using SPSS vs 26, it was found that profitability had a negative effect on tax avoidance. Leverage has a positive effect on tax avoidance. Meanwhile, company size and financial distress have no effect on tax avoidance. Simultaneously, profitability, leverage, company size, and financial distress affect tax avoidance.
Co-Authors Basaria Francisca Maharani Hartika, Wiwi Purwanto Rizki Indrawan Romli Romli, Romli Vicky Dzaky Cahaya Putra Wiwi Hartika