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Penerapan Metode Altman Z-Score, Grover Score, Springate dan Zmijewski Untuk Memprediksi Potensi Kebangkrutan Judi Suharsono; Mutimmah Rustianawati; Alvina Febriani; M Novan Fithrianto; Mufid Andrianata
eCo-Fin Vol. 7 No. 3 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i3.2411

Abstract

This research was conducted to determine the application of the Altman Z-Score, Grover Score, Springate and Zmijewski methods in predicting potential bankruptcy in food and beverage companies listed on the IDX for the 2021-2023 period. The type of research used is descriptive quantitative. Sample selection using purposive sampling method which resulted in 42 samples with 14 companies. The data used is secondary data, namely the company's annual financial statements food and beverage companies for the period 2021-2023. Data analysis is carried out by collecting financial statement data, calculating ratios, classifying company conditions, and comparing the results of the 4 methods. The results state that the Altman z-score method is the best method based on the ability to detect 4 companies that are at risk in the early stages (gray) before entering bankruptcy (dangerous), this can provide time for companies to improve their financial performance. springate method has 1 company that has gone bankrupt. this method only divides into 2 categories without a gray zone so it is less detailed in identifying early stage risks, while the grover score and zmijewski methods show the results of 14 companies in a healthy condition.
PENGARUH PELATIHAN KERJA, KESEHATAN DAN KESELAMATAN KERJA (K3), DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA PT KUTAI TIMBER INDONESIA DIVISI PARTICLE BOARD KOTA PROBOLINGGO Khusnia Nur I'zzah; Seger Priantono; Mutimmah Rustianawati
Ekonomi & Bisnis Vol 25 No 1 (2026): Jurnal Ekonomi & Bisnis Juni 2026
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v25i1.8431

Abstract

Tujuan penelitian ini untuk membahas tentang pengaruh dari variabel Pelatihan Kerja, Kesehatan dan Keselamatan Kerja (K3), serta Lingkungan Kerja Tehadap Kinerja Karyawan Pada PT. Kutai Timber Indonesia Divisi Particle Board Kota Probolinggo. Metode kuantitatif dipilih peneliti sebagai jenis penelitian ini melalui pendekatan asosiatif. Populasi penelitian ini ialahkaryawan tetap PT. Kutai Timber Indonesia Divisi Particle Board dengan jumlah 225 orang. Teknik pengambilan sampel yaitu dengan menerapkan metode probability sampling berupa simple random sampling sebanyak 80 sampel. Pengolahan data berbantuan software SmartPLS 4. Dengan ditunjukkan hasil penelitian ini bahwa Pelatihan Kerja berpengaruh positif namun tidak signifikan terhadap Kinerja Karyawan, Kesehatan dan Keselamatan Kerja (K3) memiliki pengaruh positif dan signifikan terhadap Kinerja Karyawan, Lingkungan Kerja memiliki pengaruh negatif dan signifikan terhadap Kinerja Karyawan. Kata kunci:  Pelatihan Kerja, Kesehatan dan Keselamatan Kerja (K3), Lingkungan Kerja, Kinerja   Karyawan