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All Journal Jurnal Ilmiah Akuntansi dan Humanika Competitive Jurnal Akuntansi dan Keuangan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Akuntansi dan Keuangan JGK (Jurnal Guru Kita) Assyarikah: Journal Of Islamic Economic Business Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Era Yudistira
Universitas Islam Negeri Jurai Siwo Lampung
Arts Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Prediksi Financial Distress dengan Pendekatan Model Ohlson O-Score Pada Perusahaan Sektor Property dan Real Estate Periode 2022-2024 Asnanil Khoiriyah; Era Yudistira; Esty Apridasari; Witantri Dwi Swandini
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6772

Abstract

This study aims to analyze the prediction of financial distress among 14 companies in the property and real estate sector listed on the Indonesia Stock Exchange for the period 2022–2024. Using a descriptive quantitative method, this study applies the Ohlson O-Score model, which integrates nine financial variables, including firm size, solvency, liquidity, and profitability. The threshold (cut-off) used is 0.38, where a score above this value indicates a state of distress. The results of the analysis indicate a significant risk of bankruptcy, with the number of companies experiencing distress increasing from 8 companies in 2022 to 11 companies in 2024. An in-depth anal-ysis identified that in 2022, the firm size factor (O1) was the primary determinant of financial resilience; however, conditions deterio-rated by 2023, with 9 firms experiencing distress due to structural failures resulting from an imbalance between operating cash flow and liability burdens (O7) as well as a drastic decline in profitability (O9). Peaking in 2024, financial risk reached a critical point where only 3 companies (DMAS, BEST, BSDE) were deemed healthy, while the other 11 were trapped in distress. Even large companies with positive nominal profits, such as PWON and SMRA, remained trapped in the distress zone due to low operational efficiency and debt burdens exceeding their cash flow capacity. This situation was exacerbated by post-pandemic external pressures, including a rise in the benchmark interest rate to 6% and high inflation, which increased the cost of borrowing, so that by the end of the observa-tion, the analysis indicated a significant increase in bankruptcy risk in the property and real estate sector during the observation peri-od, showing that 6 companies remained in distress throughout the observation period (APLN, ASRI, CTRA, LPKR, MTLA, and SMRA), while only DMAS and BSDE were able to maintain a non-distressed status. Overall, the Ohlson O-Score model proved effective as an early warning system for management and investors in identifying the vulnerability of the property and real estate sector to economic pressures.
Pengaruh Penjualan Dan Biaya Operasional terhadap Laba Bersih Pada Perusahaan Grup Indofood Yang Terdaftar Di BEI Periode 2020-2025: bahasa indonesia Umi Salimah; Lela Anita; Era Yudistira; Northa Idaman
Jurnal Ilmiah Akuntansi dan Humanika Vol. 16 No. 2 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v16i2.115708

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penjualan dan biaya operasional terhadap laba bersih pada perusahaan-perusahaan grup Indofood yang terdaftar di Bursa Efek Indonesia periode 2020–2025. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linier berganda. Data yang digunakan berupa data sekunder yang diperoleh dari laporan keuangan triwulanan perusahaan. Sampel penelitian ditentukan menggunakan teknik purposive sampling dan menghasilkan tiga perusahaan dengan total 72 observasi penelitian. Sebelum pengujian hipotesis dilakukan, data diuji menggunakan uji asumsi klasik yang meliputi uji normalitas, multikolinearitas, dan heteroskedastisitas. Hasil penelitian menunjukkan bahwa penjualan tidak berpengaruh signifikan terhadap laba bersih dengan nilai signifikansi sebesar 0,158 > 0,05. Sementara itu, biaya operasional berpengaruh signifikan terhadap laba bersih dengan nilai signifikansi sebesar 0,003 < 0,05. Secara simultan, penjualan dan biaya operasional berpengaruh signifikan terhadap laba bersih dengan nilai signifikansi 0,000 < 0,05. Nilai Adjusted R Square sebesar 0,745 menunjukkan bahwa variabel penjualan dan biaya operasional mampu menjelaskan laba bersih sebesar 74,5%, sedangkan sisanya dipengaruhi oleh variabel lain di luar penelitian. Temuan penelitian menunjukkan bahwa pengelolaan biaya operasional yang efektif menjadi faktor penting dalam meningkatkan profitabilitas perusahaan.
Co-Authors Arini Nur Arista Asnanil Khoiriyah Atika Lusi Tania Carmidah Carmidah Carmidah Einde Evana Esty Apridasari Fajar Baradewa Fellita Nur Faizah Firda Sarachehan Husna Nur Pujianto Iva Faizah Lela Anita Lella Anita Nia Astika Norta Idaman Northa Idaman Nur Aini Ratna Septina Risma Nur Khasanah Selin Jurniasari Thoyibatun Nisa Trijoko Prasetyo Umi Salimah Winda Nur Afrita Wita Dwi Handayani Witantri Dwi Swandini