Financial Distress Analysis as Early Warning System on Halal Tourism Industries: Case Study during Covid-19 Pandemic Era

Autor: Nindy Akbar Lintang Puspita, Galuh Tri Pambekti, Kharisa Rachmi Khoirunisa
Jazyk: English<br />Indonesian
Rok vydání: 2024
Předmět:
Zdroj: Aktiva, Vol 2, Iss 2, Pp 106-117 (2024)
Druh dokumentu: article
ISSN: 2985-4792
2985-4806
40978222
DOI: 10.24260/aktiva.v2i2.2204
Popis: Purpose: To know whether there is a difference in the level of accuracy between the Altman, Zmijewski, and Springate models in analyzing financial distress in halal tourism industries during the COVID-19 pandemic. Design / methodology / approach: A quantitative method with a comparative descriptive approach. Research Findings: There are different levels of accuracy that prove that there is a difference in the level of accuracy between the Altman, Zmijewski and Springate models in analyzing financial distress tourism industries during the COVID-19 pandemic. Contribution / Originality / Novelty: It can practically assist company management in understanding financial distress analysis and help investors, both individual and institutional investors, to see the potential for company bankruptcy as a consideration in investing. Tujuan Penelitian: Untuk mengetahui apakah terdapat perbedaan tingkat akurasi antara model Altman, Zmijewski, dan Springate dalam menganalisis financial distress pada industri pariwisata halal pada masa pandemi COVID-19. Desain / metodologi / pendekatan: Metode kuantitatif dengan pendekatan deskriptif komparatif. Temuan Penelitian: terdapat perbedaan tingkat akurasi membuktikan bahwa terdapat perbedaan tingkat akurasi antara model Altman, Zmijewski dan Springate dalam menganalisis industri pariwisata financial distress pada masa pandemi COVID-19. Kontribusi / Orisinalitas / Kebaruan: Secara praktis dapat membantu manajemen perusahaan dalam memahami analisis kesulitan keuangan dan membantu investor, baik investor individu maupun institusi, untuk melihat potensi kebangkrutan perusahaan sebagai pertimbangan dalam berinvestasi.
Databáze: Directory of Open Access Journals
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