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All Journal Pajak dan Manajemen Keuangan Jurnal Manajemen Kreatif dan Inovasi
Nabila Amalia Nurrohmah
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Digitalisasi Laporan Keuangan Bagi UMKM Nabila Amalia Nurrohmah; Deri Darmawan; Rudi Sanjaya
Jurnal Manajemen Kreatif dan Inovasi Vol. 2 No. 4 (2024): Oktober: Jurnal Manajemen Kreatif dan Inovasi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v2i4.4130

Abstract

The digitalization era has contributed significantly to the progress and convenience of human life, especially in accessing information quickly and openly. In this context, digitalization also improves the management of financial reports for MSMEs, making them more effective and efficient. This study aims to examine the role of digitalization in MSME financial reporting activities and the challenges faced in implementing digital financial reports. Using a literature review approach, this study focuses on collecting relevant data and insights to analyze the impact of the digital financial reporting system. The results show that digitalization minimizes errors in financial reports and opens up wider funding opportunities for MSMEs, thereby improving their financial management and overall competitiveness.
Analisis Financial Distress Menggunakan Model Springate dan Model Grover pada PT Garuda Indonesia (Persero) Tbk Periode 2015–2024 Nabila Amalia Nurrohmah; Agus Supriatna
Pajak dan Manajemen Keuangan Vol. 3 No. 2 (2026): April: Pajak dan Manajemen Keuangan (PAJAMKEU)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v3i2.2183

Abstract

This study aims to analyze the financial distress condition of PT Garuda Indonesia (Persero) Tbk during the period 2015–2024 using the Springate and Grover models. The research employs a quantitative descriptive approach with secondary data obtained from the company’s annual financial statements. Financial distress analysis is conducted by calculating financial ratios included in each model to describe the company’s financial condition over the observation period. The results indicate that PT Garuda Indonesia (Persero) Tbk experienced financial distress during several periods, particularly before and during the COVID-19 pandemic, which was reflected in weakened liquidity, declining profitability, and reduced efficiency in asset utilization. However, following the financial restructuring process after 2021, both the Springate and Grover models show an improvement in the company’s financial condition, indicating a transition toward a more stable non-distress status. Although the Springate and Grover models use different financial indicators and classification approaches, both are able to descriptively capture the dynamics of financial distress experienced by the company. The differences in classification results reflect the distinct focus of each model, where the Springate model is more sensitive to liquidity and operational performance, while the Grover model emphasizes asset profitability. Therefore, the combined use of both models provides a more comprehensive overview of the financial distress condition of PT Garuda Indonesia (Persero) Tbk during the research period.
Co-Authors Agus Supriatna Deri Darmawan Rudi Sanjaya