cover
Contact Name
Arfan Ikhsan
Contact Email
arfanikhsan@unimed.ac.id
Phone
+6281370062009
Journal Mail Official
jurnal.sintama@gmail.com
Editorial Address
Jurnal Sistem Informasi, Akuntansi dan Manajemen (SINTAMA) d/a. Asosiasi Dosen Akuntansi Indonesia Jl. Williem Iskandar, Pasar V, Medan Estate, 20222, Medan, Sumatera Utara jurnal.sintama@gmail.com
Location
Kota medan,
Sumatera utara
INDONESIA
Jurnal Sistem Informasi, Akuntansi dan Manajemen
ISSN : -     EISSN : 28089197     DOI : https://doi.org/10.54951/
The research studies contained in Jurnal Sistem Informasi, Akuntansi dan Manajemen (SINTAMA) are the areas of Financial Accounting and Capital Market (AKPM), Management Accounting and Behavior, Information Systems, Auditing, and Professional Ethics, Taxation (PPJK), Syariah Accounting (AKSR), Accounting Education (PAK) , Corporate Governance, CSR and Fraud & Forensic Accounting (CG), and Good Governance public sector accounting (ASPGG).
Articles 192 Documents
Analisis Kinerja Keuangan dengan Metode Almant Z- Score pada PT.Terregra Asia Energy,Tbk Ashari, Nala Oktaviani; Oktariani, Refi; Banjarnahor, Denisa Natalia
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 2 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i2.1105

Abstract

  This study aims to analyze the financial performance and predict the potential for bankruptcy at PT Terrega Asia Energy, Tbk using the Altman Z-Score model. This study uses a descriptive approach by utilizing secondary data in the form of PT Terrega Asia Energy, Tbk's financial statements for the 2020-2022 period, which can be accessed through the Indonesia Stock Exchange (IDX) website at https://www.idx.co.id/ and other official sources. The analysis is carried out by calculating and interpreting financial ratios including liquidity, profitability, leverage, and activity. The Z-Score model is used as a predictive tool for potential bankruptcy based on certain financial ratios. This analysis is expected to serve as a reference for management in identifying financial risks and formulating improvement strategies. Furthermore, the Z-Score is calculated based on the Altman formula to determine the company's financial health. The results of the analysis show that PT Terrega Asia Energy Tbk is in the "safe" zone with a Z-Score value above 2.6 and 2.99. This indicates that PT Terrega Asia Energy, Tbk has a healthy financial condition and is unlikely to experience bankruptcy in the short term.
Analisis Kinerja Keuangan Terhadap Harga Saham Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Nadia Irfan, Rezky; Hamzah, Hajrah; Nuraisyiah
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 3 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (September)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i3.1165

Abstract

This study aims to determine the effect of Current Ratio, Earnings Per Share (EPS), and Debt to Equity Ratio (DER) on the stock prices of mining companies listed on the Indonesia Stock Exchange. Data were collected from coal mining companies listed on the Indonesia Stock Exchange over a five-year period. Data were analyzed using multiple linear regression analysis. The results show that CR, EPS, and DER have a significant influence on the stock prices of mining companies, both partially and simultaneously