Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Accounting Research Unit (ARU JOURNAL) JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Manurung, Heva Gracia
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Zmijewski terhadap Penyebab Kebangkrutan: Studi Kasus PT Sri Rejeki Isman Tbk (Sritex) Manurung, Heva Gracia; Simanjuntak, Loranty Folia; Sidabutar, Cris Diana; Sipayung, Gerry Afriando
Accounting Research Unit (ARU Journal) Vol 6 No 2 (2025): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol6iss2pp106-115

Abstract

Studi ini bertujuan untuk menganalisis kondisi keuangan PT Sri Rejeki Isman Tbk (Sritex) sebelum dinyatakan bangkrut dengan menggunakan Model Zmijewski. Model ini digunakan untuk menilai probabilitas kebangkrutan berdasarkan tiga rasio keuangan utama: profitabilitas (return on assets), leverage (debt ratio), dan likuiditas (current ratio). Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan metode studi kasus pada laporan keuangan Sritex dari tahun 2013 hingga 2022. Hasil analisis menunjukkan bahwa X-Score Sritex mengalami peningkatan signifikan sejak tahun 2021, yang mengindikasikan meningkatnya tekanan keuangan. Temuan ini menunjukkan bahwa kondisi keuangan perusahaan telah memburuk sebelum secara resmi dinyatakan bangkrut pada tahun 2024. Oleh karena itu, studi ini menyoroti pentingnya pemantauan keuangan yang lebih ketat dan penerapan strategi mitigasi risiko untuk mencegah kebangkrutan di masa depan.
RESILIENSI SISTEM JUST-IN-TIME DALAM KONDISI DISRUPSI RANTAI PASOK: STUDI KASUS PT TOYOTA MOTOR MANUFACTURING INDONESIA (TMMIN) PADA PERIODE 2020-2023 Manurung, Heva Gracia; Sipayung, Gerry Afriando; Sihombing, Dionisius; Tumangger, Febrian; Tambunan, Ummi Fadillah; Al Zahira, Tira; Harahap, Halwa Zahra Ain
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 5 No 1 (2026): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v5i1.269

Abstract

The Just-In-Time (JIT) system has long been a foundation of production efficiency in the global automotive manufacturing industry. However, the semiconductor crisis that struck the world in 2020 to 2023 presented a serious test of the resilience of this zero-buffer inventory-based production system. This study aims to analyze the resilience of the JIT system at PT Toyota Motor Manufacturing Indonesia (TMMIN) in facing supply chain disruptions caused by the global semiconductor shortage. Using a qualitative descriptive approach based on a single case study, this research utilizes secondary data from TMMIN Sustainability Reports 2022 and 2023, GAIKINDO production statistics, global industry reports, and verified academic literature. The results show that despite the semiconductor crisis impacting TMMIN production capacity, the company maintained operational continuity through three main adaptation strategies: production model prioritization, component stock optimization, and strengthened industry ecosystem coordination. These findings support the argument that JIT does not need to be abandoned, but rather evolved into an Adaptive-JIT model that integrates resilience mechanisms without sacrificing long-term Lean efficiency principles.
Co-Authors Al Zahira, Tira Harahap, Halwa Zahra Ain Loranty Folia Simanjuntak Sidabutar, Cris Diana Sihombing, Dionisius Sipayung, Gerry Afriando Tambunan, Ummi Fadillah Tumangger, Febrian