MEASURING THE BANKRUPTCY POTENTIAL OF ACEH BEGINNERS WITH THE ALTMAN Z-SCORE, SPRINGATE, OHLSON, GROVER, AND ZMIJEWSKI METHOD IN THE MIDST OF THE COVID-19 PANDEMIC

Teuku Isnaini, Cut Yusnidar, Putri Fatrisia

Abstrak


This study uses the Altman Z Score, Springate, Ohlson, Grover, and Zmijewski methods to measure the potential for bankruptcy for Aceh beginner entrepreneurs registered with the Cooperatives, Small and Medium Enterprises Office in 2022. The purpose of this study is to analyse and test whether there are differences in the calculation results between Altman, Springate, Ohlson, Grover, and Zmijewski methods when used to predict the bankruptcy of business actors in 2022, as well as the most accurate method in predicting the bankruptcy of businesses registered as SMEs in 2022. The population used in this study is all Aceh beginner entrepreneurs registered in the Department of Cooperatives, SMEs in 2022, selected with certain criteria using the objective sampling method. The data in this study is quantitative data with survey data sources, namely secondary from the Annual Financial Reports published by the Cooperatives and SMEs Office in 2022. The data acquisition technique uses documentation techniques. The data analysis method used descriptive statistical methods, normality tests, and hypothesis testing using a paired sample t-test to test the accuracy of the method. The data analysis method used descriptive statistical techniques, normality tests, hypothesis testing with paired sample t-test and accuracy of prediction methods. The results obtained showed that there were significant differences between the methods of Altman, Springate, Ohlson, Grover, and Zmijewski, and there were methods with the highest level of accuracy, namely the Grover model of 90.17%.

Keywords: Bankruptcy Potential of Aceh Beginners, Altman Z-Score, Springate, Ohlson, Grover, and Zmijewski


Teks Lengkap:

PDF

Referensi


Masruchin M, Latifah FN, Maika MR. Pembukuan dalam Perspektif Islam Studi Kasus

Pembukuan Bagi Wirausaha Pemula Ibu Rumah Tangga Desa Kenongo. Perisai Islam Bank

Financ J. 2017;1(2):117–22.

Effendi R. Analisis Prediksi Kebangkrutan Dengan Metode Altman, Springate, Zmijewski,

Foster, Dan Grover Pada Emiten Jasa Transportasi. J Parsimonia. 2018;4(3):307–18.

Susanti N. Analisis Kebangkrutan dengan Menggunakan Metode Altman Z-score Springate dan

Zmijewski pada Perusahaan Semen yang Terdaftar di BEI Periode 2011-2015. J Apl Manaj.

;14(4):802–6.

Risnanti P, Kustiyah E, Widayanti R. Analisis Kebangkrutan Perusahaan yang Terancam

Delisting di Bursa Efek Indonesia. J Maksipreneur Manajemen, Koperasi, dan Entrep.

;9(1):1.

Sudarman, Efni Y, Savitri E. Perbandingan Analisis Prediksi Kebangkrutan Model Springate’s

, Fulmer , Foster dan Altman Z-Score ( Studi pada Perusahaan Sektor Non Keuangan yang

Terdaftar di Bursa Efek Indonesia ). J Ekon KIAT [Internet]. 2020;31(1):15–21. Available from: https://journal.uir.ac.id/index.php/kiat/article/view/2705

Li X, Malone CB. Measuring Bank Risk: An Exploration of Z-Score. SSRN Electron J.

;(January).

Celli M. Can Z-Score Model Predict Listed Companies’ Failures in Italy? An Empirical Test.

Int J Bus Manag. 2015;10(3):57–66.

Prihanthini NMED, Sari MMR. Z-Score , Springate Dan Zmijewski Pada Perusahaan Food

Fakultas Ekonomi dan Bisnis Universitas Udayana ( UNUD ), Bali , Indonesia Fakultas

Ekonomi dan Bisnis Universitas Udayana ( UNUD ), Bali , Indonesia ABSTRAK

Perkembangan zaman yang diikuti dengan per. E’jurnal Akunt Univ Udayana. 2013;2:417–35.

Lukman M, Ahmar N. Model Prediksi Kebangkrutan Fullmer H-Score dan Springate: Mana

yang Lebih Kuat? Semin Nas Cendekiawan. 2015;(1991):12–29.

Lee SC, Chen JL, Tsa MS. An empirical investigation of the Ohlson model–a panel cointegration

approach. Australas Accounting, Bus Financ J. 2014;8(2):35–51.

Sembiring EE. Jurnal Politeknik Caltex Riau Analisis Keakuratan Model Ohlson dalam


Refbacks

  • Saat ini tidak ada refbacks.