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ANALISIS KEBANGKRUTAN UJI Z-SCORE ALTMAN PADA PT AIR ASIA INDONESIA TBK MENGGUNAKAN MODEL ALTMAN Z-SCORE TAHUN 2018-2022 Aditya Fadillah Azka; Nabiilah Nabiilah; Sekar Natasya Prameswari; Muyassaroh Muyassaroh
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 1 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i1.2042

Abstract

This research analyzes the potential bankruptcy of PT Air Asia Indonesia Tbk using the Z-Score model, focusing on critical financial ratios such as working capital, retained earnings, and share capitalization value. The results show that this company is indicated to have the potential for bankruptcy during the 2018-2022 period, with a Z-Score value below the threshold. Factors such as falling stock prices, plane crashes, and lack of retained earnings contribute to financial difficulties. This research highlights the need for managerial changes to address financial challenges and restore company performance. In conclusion, PT Air Asia Indonesia Tbk needs to take effective preventive measures to ensure long-term sustainability and growth.Keywords: Altman Z-Score, Bankruptcy Potential, Company Performance, Financial Management, Financial Ratios
MATERIAL FLOW COST ACCOUNTING SEBAGAI UPAYA EFISIENSI BIAYA PRODUKSI KERUPUK IKAN ERNA JAYA Aditya Fadillah Azka; Vinna Ayu Agustine; Nabiilah Nabiilah; Ahmad Maulana Syarif; Novita Novita
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 1 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i1.1979

Abstract

The purpose of this research is to analyze whether the fish crackers in every production process Erna Jaya has generated material losses, in order to obtain transparent information on the effectiveness and efficiency of the use of raw materials and energy in the overall production process. Based on analysis of this study, it is suggested that the fish cracker factory Erna Jaya had material losses/waste in the production process by 15% derived from raw materials and energy is wasted. The results of this study provide a solution to improve production processes and recycle the waste generated as a production cost efficiency effort. As the ingredients and the dough is wasted and stuck to the production machine can be reused in the next production, a change of cooking oil on a regular basis, maintenance and engine maintenance by production personnel after each use, and can be sold as a raw material by a third party to increase income for the company.Keywords: raw material, energy, material losses, Material Flow Cost Accounting, production costs