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All Journal Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI)
Fakhrul Ilham
Universitas Muhammadiyah Riau
Economics, Econometrics & Finance

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Generasi Anti Korupsi, Membangun Indonesia Yang Lebih Baik Imelda Sahfitri; Reynaldi Saputra; Fakhrul Ilham; Nur Afriyanti; Ilham Hudi
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 1 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i1.277

Abstract

Corruption remains one of the most significant challenges to sustainable development in Indonesia, undermining economic growth, social justice, and political integrity. The younger generation plays a crucial role in shaping a culture of anti-corruption that can help address this issue. As digital natives, this generation is well-equipped with the tools and skills necessary to advocate for transparency, accountability, and integrity. This research aims to explore the vital contributions of the youth in combating corruption and establishing an anti-corruption culture in Indonesia. The study highlights the importance of education in embedding anti-corruption values, focusing on both formal and informal education systems. Integrating anti-corruption teachings into school curricula is essential for fostering a sense of responsibility and ethical awareness among young individuals. Ultimately, this paper argues that the younger generation is not only the future of Indonesia but also its most powerful ally in the fight against corruption. Their involvement in anti-corruption initiatives can transform Indonesia into a more just, transparent, and accouable society.
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..
Co-Authors Ilham Hudi Aim Abdulkarim Kokom Komalasari, Ilham Hudi Aim Abdulkarim Imelda Sahfitri Marcel muliano suatan Muhammad hanif Nur Afriyanti Nur Fitriana, SE.,M.Ak Reynaldi Saputra Reynaldi Surya Saputra Yusufi Febran Aldiansyah