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This study aims to analyze the effect of physical work environment, work motivation, and teamwork on employee performance at PT Adira Dinamika Multi Finance Tbk. The research employed a quantitative approach with a survey method involving all 51 employees as the total sample using a saturated sampling technique. Data were collected using a five-point Likert scale questionnaire developed from the theories of Herzberg, Luthans, and Tuckman. Validity and reliability tests were conducted to ensure instrument quality, while data were analyzed using multiple linear regression with SPSS version 26. Classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation, were performed to verify the model’s adequacy. The results indicate that the physical work environment, work motivation, and teamwork have positive and significant effects on employee performance, both partially and simultaneously. Among these variables, work motivation exerts the strongest influence on performance improvement. Overall, the three independent variables explain 84.2% of the variation in employee performance, while the remaining 15.8% is explained by other factors not included in the model. These findings highlight the importance of strengthening employee motivation, improving workplace conditions, and fostering a collaborative work culture to enhance human resource management effectiveness in the financial service industry.

This study aims to analyze the financial health of PT Garuda Indonesia (Persero) Tbk during the 2019–2023 period using eight financial ratios based on the Indonesian Ministry of State-Owned Enterprises (SOEs) Decree No. KEP-100/MBU/2002. The research employed a descriptive quantitative method with secondary data derived from annual financial reports published by the Indonesia Stock Exchange (IDX) and the company’s official website. The findings reveal that Garuda Indonesia’s financial condition fluctuated, categorized as less healthy in 2019, deteriorated into unhealthy during 2020–2021 due to the Covid-19 pandemic, and showed limited recovery in 2022–2023, returning to the less healthy category. The main weaknesses were observed in profitability, liquidity, and solvency, while activity ratios remained relatively sound. This study highlights that Garuda’s financial problems were driven not only by external shocks from the pandemic but also by internal factors such as high debt burden and weak governance. The results are expected to contribute academically by enriching the literature on SOE financial health analysis in the post-pandemic context and provide practical implications for management, policymakers, and investors.

This study aims to analyze the prediction of financial distress using the Altman Z-Score, Springate, and Zmijewski methods at PT Sri Rejeki Isman Tbk in 2019-2023. This type of research is descriptive research with a quantitative approach. Using secondary data with documentation techniques and literature studies in the form of related company financial reports, books, articles, journals and other publications related to the research topic. The sampling technique was carried out using a purposive sampling method. The sample in this study was obtained using a purposive sampling technique and obtained as many as 5 financial reports from the company PT Sri Rejeki Isman Tbk for the period 2019-2023. The results of the study show that the results of calculations using the Altman Z-Score method indicate that in 2019-2023 PT Sri Rejeki Isman Tbk experienced fluctuations in the company consistently still in the category of bankruptcy, the Springate method shows that the company experienced a decline in its financial performance, and the Zmijewski method shows that companies that experience fluctuations in financial performance conditions, Although there are fluctuations in the X-Score value and improvements in certain years.

This research is motivated by significant fluctuations and a decline in profits for companies in the clothing and luxury goods subsector listed on the IDX for the period 2021-2023, indicating potential financial difficulties. This research aims to evaluate the company's condition using four prediction models, namely Altman-ZScore, Springate, Fulmer, and Taffler, and to determine the most suitable model for the sector. The method applied is quantitative comparative with a purposive sample of 11 companies, using financial statement data from 2021-2023 and analyzed using the formulas for each predictive model. The research findings indicate that the four models produce different predictions regarding the company's financial condition. Additionally, there are differences in the accuracy levels of the four models. The Springate and Taffler models achieved the highest accuracy rate of 85%, followed by Altman at 67% and Fulmer at 64%. The findings of this study confirm that the Springate model is the most reliable tool for early warning for companies and stakeholders, enabling faster preventive measures to prevent bankruptcy.

This study aims to analyze the business condition of BMT Bahtera in entering the market of the syariah financial services industry using a General Electric Matrix approach. The method used in this study was in-depth interviews with the internal informant from BMT. The research result shows that BMT Bahtera’s strength is on the digitalization services, Human Resources competencies and saving and financing products innovation. Despite recently entering the Purwokerto territory, the business is growing with high potential market share using direct promotion strategy and effective institutional cooperation.

The existence of micro, small and medium enterprises, especially in Bandar Lampung City, is not free from obstacles, one of which is related to bookkeeping or financial reporting. Mobile accounting-based applications are present as one of the technologies that are expected to overcome the problems faced by micro, small and medium enterprises. This study was conducted to determine the factors that influence the interest in implementing mobile-based accounting in micro, small and medium enterprises in Bandar Lampung City. The theory used in this study is UTAUT which consists of performance expectations, social influences and facilitating conditions. From the results of the study, it was obtained that performance expectations influenced the interest in implementing mobile accounting. Social influences did not affect the interest in implementing mobile accounting. Conditions that helped influence the interest in implementing mobile accounting.