Analisis Penggunaan Model Zmijewski (X-Score) dan Altman (Z-Score) untuk Memprediksi Potensi Kebangkrutan pada PT Waskita Karya Persero Tbk

Andi Mustika Amin ; Nisaul Husna Ramadhani Ilham ; Nurman Nurman ; Anwar Ramli ; Anwar Anwar
Gemawisata: Jurnal Ilmiah Pariwisata 📅 2024 Vol 20, No 3 🔗 DOI: 10.56910/gemawisata.v20i3.404
Abstract
This study aims to predict the potential bankruptcy of PT Waskita Karya Persero Tbk. Quantitative descriptive research type. The population used is the financial statements of PT Waskita Karya Persero Tbk with a sample of financial position reports and income statements from 2018-2023. Research data collection was carried out using documentation and literature studies. The analysis technique is the Zmijewski model (X-Score) with the three ratios, namely return on assets, debt ratio, current ratio and Altman model (Z-Score) with four ratios, namely the ratio of working capital to total assets, retained earnings to total assets, earning before interest and taxes to taotal assets, book value of equity to book value of debt. The research results of the Zmijewski model (X-Score) show that PT Waskita Karya Persero Tbk in 2018 is predicted to be a healthy company because the X-Score value is below the value of 0, in 2019-2023 it is predicted that the company has the potential fo bankruptcy because the X-Score value is above the value of 0. Meanwhile the Altman (X-Score) model shows that PT Waskita Karya Persero Tbk in 2018 is in gray zone because the Z-Score value is between 1.1 and 2.60, in 2019-2023 it is ini the danger zone because the Z-Score value is below the value of 1.1.
 
 
Keywords
bankruptcy potential; Zmijewski (X-Score); Altman (Z-Score)
How to Cite

Andi Mustika Amin, et al. (2024). Analisis Penggunaan Model Zmijewski (X-Score) dan Altman (Z-Score) untuk Memprediksi Potensi Kebangkrutan pada PT Waskita Karya Persero Tbk . Gemawisata: Jurnal Ilmiah Pariwisata, 20(3). https://doi.org/10.56910/gemawisata.v20i3.404

Andi Mustika Amin; Nisaul Husna Ramadhani Ilham ; Nurman Nurman ; Anwar Ramli; Anwar Anwar , "Analisis Penggunaan Model Zmijewski (X-Score) dan Altman (Z-Score) untuk Memprediksi Potensi Kebangkrutan pada PT Waskita Karya Persero Tbk ," Gemawisata: Jurnal Ilmiah Pariwisata, vol. 20, no. 3, 2024.

Andi Mustika Amin; Nisaul Husna Ramadhani Ilham ; Nurman Nurman ; Anwar Ramli; Anwar Anwar . "Analisis Penggunaan Model Zmijewski (X-Score) dan Altman (Z-Score) untuk Memprediksi Potensi Kebangkrutan pada PT Waskita Karya Persero Tbk ." Gemawisata: Jurnal Ilmiah Pariwisata, vol. 20, no. 3, 2024.

Andi Mustika Amin; Nisaul Husna Ramadhani Ilham ; Nurman Nurman ; Anwar Ramli; Anwar Anwar . "Analisis Penggunaan Model Zmijewski (X-Score) dan Altman (Z-Score) untuk Memprediksi Potensi Kebangkrutan pada PT Waskita Karya Persero Tbk ." Gemawisata: Jurnal Ilmiah Pariwisata 20, no. 3 (2024).

Andi Mustika Amin, et al. (2024) 'Analisis Penggunaan Model Zmijewski (X-Score) dan Altman (Z-Score) untuk Memprediksi Potensi Kebangkrutan pada PT Waskita Karya Persero Tbk ', Gemawisata: Jurnal Ilmiah Pariwisata, 20(3). doi: 10.56910/gemawisata.v20i3.404.

Andi Mustika Amin; Nisaul Husna Ramadhani Ilham ; Nurman Nurman ; Anwar Ramli; Anwar Anwar . Analisis Penggunaan Model Zmijewski (X-Score) dan Altman (Z-Score) untuk Memprediksi Potensi Kebangkrutan pada PT Waskita Karya Persero Tbk . Gemawisata: Jurnal Ilmiah Pariwisata. 2024;20(3).

Artikel Terkait

Manajemen Adaptif Wisata Pendakian di Jalur Thekelan, Gunung Merbabu Pasca Kebakaran Hutan

Aurilia Triani Aryaningtyas; Suwarti Suwarti; Lilis Suciyati

Penilaian Konsumen terhadap Minuman Kopi Populer pada Roost Restaurant di The Nest Hotel Nusa Dua

Kadek Resta Dewi; Ni Putu Ariesta Budiani; Febrianto, I Gusti Agung

Sinergitas Wisata Gronjong Wariti dan Industri Kreatif Emping Melinjo dalam Meningkatkan Perekonomian Masyarakat

Risma Eka Nandika; Rinawati Zailani

Model Pengembangan Pariwisata Berbasis Digital dan Storynomics di Desa Wisata Kamasan

Ni Nyoman Suwaniti; Ni Kadek Riza Indira Kezhya Nanda; Dewa Ayu Sriadi Mastuti; Ni Nyoman Riris Lindya Andini; Ni Made Ayu Natih Widhiarini; Ni Luh Putu Intan Nirmalasari

Analisis Hubungan Pendirian Objek Wisata Menara Pandang terhadap Peningkatan Jumlah Kunjungan Wisatawan ke Objek Wisata Salib Kasih

Dini Resavita Hariandja; Robert Juni Tua Sitio; Ade Putera Arif Panjaitan; Liyus Waruwu; Yulia K.S Sitepu

Strategi Dinas Pariwisata Dalam Pengembangan Destinasi Wisata Pantai Pandaratan, Kecamatan Sarudik, Kabupaten Tapanuli Tengah

Ifo Siska Sigalingging; Elvri Teresia Simbolon; David Fero; Mery Silalahi; Liyus Waruwu
Tren Sitasi Jurnal