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All Journal Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI)
Reynaldi Surya Saputra
Universitas Muhammadiyah Riau
Economics, Econometrics & Finance

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PENGARUH TINGKAT PENDIDIKAN DAN KETERAMPILAN INDIVIDU TERHADAP PENGANGGURAN Fakhrul Ilham; Engla Anggraini; Reynaldi Surya Saputra; Azzarine Nabila; Nurfitriana
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 3 No. 2 (2024): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v3i2.256

Abstract

A person is considered unemployed when they are actively looking for work but are unsuccessful. There are a number of things that can cause unemployment, such as a lack of relevant skills and low levels of education. Education is human resource capital that can improve formal and human resource skills. Due to high competitiveness, this makes it easier to find work, which in turn increases the unemployment rate. Additionally, a person's ability to find work is also influenced by their skills. There are two types of skills that are usually required: hard skills and soft skills.
Z-score:Solusi Praktis Untuk Mengukur Stabilitas Perusahaan: Z-score Reynaldi surya saputra; Nur Fitriana, SE.,M.Ak; Yusufi febran aldiansyah; Fakhrul ilham; Marcel muliano suatan; Muhammad hanif
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 2 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i2.293

Abstract

financial stability is critical for corporate longevity in today’s dynamic business environment. This study investigates the practical application of the Altman Z-Score model as an early warning system for predicting financial distress in Indonesian firms. A descriptive-analytical approach utilizing a systematic literature review was employed to examine empirical studies published over the last decade. Key findings demonstrate that the original and modified Z-Score models achieve high predictive accuracy—averaging 87.5% in the hospitality and tourism sector and exceeding 80% in manufacturing—when classifying companies into safe, grey zone, and distress categories. However, accuracy varies by industry and period, highlighting the need for coefficient adjustments or additional variables tailored to Indonesia’s market conditions. Limitations of the Z-Score, including its inapplicability to start-ups and firms with prolonged losses, and its exclusion of qualitative factors, are discussed. The study concludes that while the Altman Z-Score is a valuable, objective tool for financial risk assessment, it should complement rather than replace comprehensive financial analysis. Future research should focus on locally calibrated models that integrate macroeconomic and qualitative indicators..
Penerapan PSAK 23 dalam Penyusunan Laporan Keuangan pada CV Trio Bros Cakrawala reynaldi surya saputra; Siti Rodiah SE.,M.Sc; Imelda Sahfitri; Delsa Yolanda putri; Nur Afriyanti
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 2 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i2.300

Abstract

This article examines the application of Statement of Financial Accounting Standards (PSAK) 23 regarding revenue recognition at CV Trio Bros Cakrawala, a newly established company specializing in electronic equipment repair services located in Jl. Soebrantas, Perumahan BRP, behind RS Awal Bros Panam. The main objective of this study is to analyze how PSAK 23 is implemented in the preparation of the company’s financial statements, focusing on the process of revenue recognition, the responsibilities for recording, and the overall compliance with the standard. The research employs a qualitative approach through direct interviews with company representatives to gather in-depth information about their accounting practices. The findings reveal that revenue is recognized at the point of job completion and handover to the customer, which aligns with the accrual principle mandated by PSAK 23 for service revenues. However, the study also identifies that the company’s financial statements have not yet fully adopted all aspects of PSAK 23, primarily due to limited understanding and resources, as the business is less than a year old. The conclusion highlights the need for enhanced knowledge and systematic implementation of PSAK 23 to ensure accurate and reliable financial reporting in the future.
Co-Authors Azzarine Nabila Delsa Yolanda Putri Engla Anggraini Fakhrul Ilham Fakhrul Ilham Imelda Sahfitri Marcel muliano suatan Muhammad hanif Nur Afriyanti Nur Fitriana, SE.,M.Ak Nurfitriana Siti Rodiah SE.,M.Sc Yusufi Febran Aldiansyah