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All Journal Asian Journal of Accounting Research PROSIDING SEMINAR NASIONAL CENDEKIAWAN Jurnal Ilmiah Ekonomi Islam AKRUAL: Jurnal Akuntansi Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Journal of Accounting Science Media Mahardhika Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Review of Management and Entrepreneurship AJAR (Asian Journal of Accounting Research) (e-Journal) Buletin Abdi Masyarakat (BAM) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Pengabdian Kepada Masyarakat
Sarah Yuliarini, Sarah
Universitas Wijaya Kusuma Surabaya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Jurnal Ilmiah Ekonomi Islam

 1 
Prediksi Financial Distress Pada Perusahaan Perkebunan Kelapa Sawit Berbasis Syariah Di Indonesia TITIK INAYATI; SARAH YULIARINI
Jurnal Ilmiah Ekonomi Islam Vol 8, No 2 (2022): JIEI
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i2.5282

Abstract

This study aimed to determine the Financial Distress of Sharia-based oil palm plantation companies in Indonesia. The population of this research is oil palm plantation companies whose data are contained in the Indonesian stock exchange, while the research sample uses the criteria of sharia-based oil palm plantation companies. This company is managed according to sharia and developing its capital in cooperation with sharia banking. The number of research samples is 7 palm oil companies. The data was taken in the 2014-201 period on the Indonesia Stock Exchange. Financial distress using the Altman formula with Z-Score = 3.25+6.56X1 +3.26X2 +6.72X3 + 1.05X4.The results showed (1) Astra Agro Lestari, Tbk (AALI), (2) Austindo Nusantara Jaya (ANNJ) (3) Perkebunan Tinggi Elang, Tbk (BWPT), (4) PP London Sumatra Indonesia, Tbk (LSIP), ( 5) Sampoerna Agro, Tbk (SGRO), (6) Salim Ivomas Pratama, Tbk (SIMP), (7) Sawit Sumbermas Sarana, Tbk (SSMS) in the safe category from bankruptcy. The Palm Oil Company Sumbermas Sarana, Tbk (SSMS) with the average Z-Score calculation shows several 5.8 > 2.60, describing the condition of the company in the safest category from bankruptcy compared to other companies.
Co-Authors Ari Kamayanti Ayu Widjayanti Budi Prayitno Desi Monarista Gultom Eva Wany Fadilla Purwitasari Fajar Alif Ardiansyah Inayati, Titik Ku Nor Izah Bt Ku Ismail Ku Nor Izah Ku Ismail, Ku Nor Izah Ricky Angga Ariska, Ricky Angga Rizki Listyono Putro Suharnanik Suharnanik Tantri Bararoh Tantri Bararoh