Mengungkap Penyebab Kepailitan PT. Sri Rejeki Isman Tbk (Sritex) : Faktor Internal, Eksternal, Manajemen Keuangan dan Proses Hukum

Adelia Pramadanty Darmansyah ; Mulya Sahrina Auliyanti ; Wafiq Zulviana Nur Azizah
JURNAL RISET AKUNTANSI 📅 2025 Vol 3, No 1 🔗 DOI: 10.54066/jura-itb.v3i1.2980
Abstract
PT Sri Rejeki Isman Tbk (Sritex), a prominent player in Indonesia’s textile industry, has faced significant challenges culminating in bankruptcy. This research aims to thoroughly examine the external and internal factors that triggered the bankruptcy of Sritex and explore the legal process the company underwent. By employing a qualitative approach and descriptive analysis of secondary data, this study delves into the chronology of bankruptcy, financial management, and its economic impacts. The findings reveal that external factors, such as the impact of the COVID-19 pandemic, declining global demand, and market instability, exacerbated the company’s financial conditions. Meanwhile, internal factors, including poor debt management, a liquidity crisis, and inefficiencies in crisis management, were the primary causes of bankruptcy. The legal process in the Commercial Court commenced with the filing of a Suspension of Debt Payment Obligations (PKPU), followed by debt verification hearings, and concluded with a bankruptcy ruling that sent shockwaves through the industry. This research highlights the critical importance of robust risk management and adaptive corporate strategies to navigate global market uncertainties. Furthermore, the findings underscore the necessity of corporate governance reforms to prevent similar cases in the future.
Keywords
Bankruptcy; COVID-19 Pandemic; Legal Reform; PT Sritex; Risk Management
How to Cite

Adelia Pramadanty Darmansyah, et al. (2025). Mengungkap Penyebab Kepailitan PT. Sri Rejeki Isman Tbk (Sritex) : Faktor Internal, Eksternal, Manajemen Keuangan dan Proses Hukum. JURNAL RISET AKUNTANSI, 3(1). https://doi.org/10.54066/jura-itb.v3i1.2980

Adelia Pramadanty Darmansyah; Mulya Sahrina Auliyanti; Wafiq Zulviana Nur Azizah, "Mengungkap Penyebab Kepailitan PT. Sri Rejeki Isman Tbk (Sritex) : Faktor Internal, Eksternal, Manajemen Keuangan dan Proses Hukum," JURNAL RISET AKUNTANSI, vol. 3, no. 1, 2025.

Adelia Pramadanty Darmansyah; Mulya Sahrina Auliyanti; Wafiq Zulviana Nur Azizah. "Mengungkap Penyebab Kepailitan PT. Sri Rejeki Isman Tbk (Sritex) : Faktor Internal, Eksternal, Manajemen Keuangan dan Proses Hukum." JURNAL RISET AKUNTANSI, vol. 3, no. 1, 2025.

Adelia Pramadanty Darmansyah; Mulya Sahrina Auliyanti; Wafiq Zulviana Nur Azizah. "Mengungkap Penyebab Kepailitan PT. Sri Rejeki Isman Tbk (Sritex) : Faktor Internal, Eksternal, Manajemen Keuangan dan Proses Hukum." JURNAL RISET AKUNTANSI 3, no. 1 (2025).

Adelia Pramadanty Darmansyah, et al. (2025) 'Mengungkap Penyebab Kepailitan PT. Sri Rejeki Isman Tbk (Sritex) : Faktor Internal, Eksternal, Manajemen Keuangan dan Proses Hukum', JURNAL RISET AKUNTANSI, 3(1). doi: 10.54066/jura-itb.v3i1.2980.

Adelia Pramadanty Darmansyah; Mulya Sahrina Auliyanti; Wafiq Zulviana Nur Azizah. Mengungkap Penyebab Kepailitan PT. Sri Rejeki Isman Tbk (Sritex) : Faktor Internal, Eksternal, Manajemen Keuangan dan Proses Hukum. JURNAL RISET AKUNTANSI. 2025;3(1).

Artikel Terkait

Triple Bottom Line Insights: Corporate Social Responsibility as a Moderator Between Green Accounting and Firm Value

Edi Triwibowo; Wisnu Setyawan; Dian Sulistyorini Wulandari

Can Green Practices Reduce Tax Avoidance? Linking Environmental Performance and Sustainability

Dian Sulistyorini Wulandari; Vista Yulianti; Wisnu Setyawan

Corporate Responsibility and Earnings Management: Does Firm Size Act as a Mediator

Agus Fuadi; Vista Yulianti; Ahmad Bukhori Muslim

Exploring the Pathways: Good Corporate Governance, Intellectual Capital, and Financial Distress

Benny Oktaviano; Edi Triwibowo; Sindik Widati

Tax Minimization sebagai Pemoderasi pada Pengaruh Exchange rate terhadap Transfer pricing

Sofyan Hadi Febrianto; Eni Srihastuti; Dewi Wungkus Antasari

Pendekatan VECM : Kemiskinan di Kabupaten Mandailing Natal

Amnah Faridah Hasibuan; Khairina Tambunan; Imsar Imsar
Tren Sitasi Jurnal