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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.

Unstable financial conditions in insurance companies can serve as an early indicator of potential bankruptcy, which may have wide-ranging impacts on policyholders, shareholders, and the overall stability of the financial sector. Therefore, early detection of bankruptcy risk is critically important. This study aims to evaluate the effectiveness of the Springate model in identifying potential bankruptcy among insurance companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The Springate model was chosen due to its simplicity and its ability to provide quantitative insights into a company's financial condition. Data were collected from the annual financial statements of 16 companies selected through purposive sampling based on the completeness and consistency of their financial reporting. The model applies the S-Score calculation as the basis for classifying companies into financial distress or non-financial distress categories. The analysis revealed that six companies consistently exhibited signs of financial difficulty, with three of them identified as being in a state of financial distress for three consecutive years. Meanwhile, the other ten companies demonstrated stable and healthy financial conditions throughout the observation period. These findings indicate that the Springate model is reasonably practical as an early detection tool for bankruptcy risk, particularly in the insurance sector, which is influenced by various internal factors such as risk management, as well as external factors like economic fluctuations and government regulations. Therefore, this model can be utilized as a decision-support tool for both management and investors in making strategic financial decisions.

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.

Bankruptcy is a condition where a business cannot operate effectively due to severe financial difficulties it is currently experiencing.  This research purposes to analyze the ratio of the Altman, Springate, and Grover models in analyzing bankruptcy in food and beverage corporations listed on the IDX with reference to signaling theory. The data analysis approach used are One Way Anova test and accuracy level test. Using 20 company samples with purposive sampling method. The final proceeds of the research explain that there are significant differences between the Altman and Springate models, significant differences between the Altman and Grover models, and no significant differences between the Springate and Grover models in predicting bankruptcy in food and beverage companies for the period 2019-2023. The very accurate prediction model was achieved by the Grover model.

The purpose of this study is to determine the trends and developments in corporate tax avoidance studies using a mixed method approach. This method includes a quantitative approach in bibliographic analysis and literature review. Data were collected through searching national and international journals indexed in Emerald, Springer, and Scopus by referring to relevant publications. Data analysis includes: (1) mapping trends and developments in corporate tax avoidance research with Vosviewer software based on bibliographic studies; and (2) identifying trends and issues in corporate tax avoidance through literature review. The results of the Vosviewer analysis found five large groups with 40 main topics after selection. All topics are explained comprehensively through a literature review. This study provides a comprehensive picture of themes that are often studied in previous literature, thus becoming a reference for further research.

This study systematically analyses the predictive ability financial ratios have in relation to the emergence of financial distress among non-cyclical companies on the Indonesia Stock Exchange during the period 2020-2023. Secondary data was collected from a sample of 151 secondary data companies listed on the Indonesia Stock Exchange, spanning the years from 2020 to 2023. In order to ascertain the relationship between the independent variables (X1, X2, X3) and the dependent variable, Multiple Linear Regression models are utilised by employing the Eviews calculation application. As a model, the Springate model is employed, which is used to measure financial distress. The financial ratios selected for analysis encompass the liquidity ratio, the leverage ratio, and the profitability ratio. The findings of this study suggest that the profitability ratio exerts a substantial positive effect, or a moderate effect, on the phenomenon of financial distress. In contrast, the liquidity ratio and leverage ratio demonstrate an absence of statistically significant influence on the phenomenon of financial distress. Extensive analysis of the results indicates that financial distress, as measured by Springate, does not exert a substantial influence on the findings obtained from this study. The incorporation of diverse samples and models in subsequent studies is likely to introduce variations into the research outcomes.

Manufacturing companies in the textile and garment sector play an important role in the national economy, contributing to global development every year, creating jobs and encouraging domestic and foreign investment. However, the influence of globalization triggered by the influence of internal and external parties can cause many companies to experience financial difficulties. So researchers are interested in conducting research using secondary data in the form of annual financial reports. This study aims to evaluate financial ratios related to the company's financial distress conditions and identify factors causing financial difficulties in companies in the textile and garment sector listed on the Indonesia Stock Exchange in 2022-2023. This study uses the Springate (S-Score) method and logistic regression analysis with the results of the analysis showing that liquidity has a significant negative effect on financial distress, leverage has a positive insignificant effect on financial distress, and profitability has a significant negative effect on financial distress, and activity has a positive insignificant effect on financial distress.

Revitalization of Sendang spring tourism has an important role in developing local culture-based ecotourism. This community service program aims to implement the Sendang spring tourism revitalization strategy to support the development of local culture-based ecotourism and identify revitalization strategies that are in accordance with ecotourism principles and maintain the cultural values ​​of the surrounding community. This service is carried out through various activities that include environmental conservation, strengthening the local economy, and preserving the culture of the surrounding community. The method used in this program is a participatory approach with community involvement in observation, training, and direct assistance. The results of the activities show that revitalization through a culture-based ecotourism approach can increase public awareness of environmental conservation, strengthen the local economy, and maintain cultural values. The main challenge in this program is building a balance between resource utilization and sustainable conservation efforts. The conclusion of this service confirms that the revitalization of Sendang spring contributes to increasing the attractiveness of ecological and cultural-based tourism, and provides benefits to the community in a sustainable manner.

Lumpia is a type of food that is very popular in Asia, especially in Indonesia and the Philippines. This food consists of a thin skin filled with various ingredients, such as vegetables, meat, or sweet ingredients. The history of spring rolls can be traced back to Chinese cultural influence in Southeast Asia, where spring rolls were known as "spring rolls". Thin and crispy spring roll skin is made from flour mixture mixed with water and a little oil, then fried until crispy. The methods used in this activity include lectures, questions and answers or discussions, and training. The results obtained are that Lumpia with Chocolatos filling offers several advantages compared to conventional spring rolls. Apart from the pleasant sweet taste, these spring rolls are also easy to make and are liked by all ages. Its popularity is increasing thanks to the ease of obtaining the ingredients and its ability to be made into an attractive snack or dessert. This innovation shows how traditional culinary delights can develop and adapt to modern tastes, creating new opportunities in the snacks and snacks industry.

An airline is a company that offers air transportation services for passengers and cargo. This research aims to analyze bankruptcy predictions for airline companies listed on the Indonesia Stock Exchange (BEI) during the 2016-2023 period using the Altman Z-Score (Modified) model and the Springate model. The research population consists of 12 companies operating in the transportation subsector, focusing on the air transportation industry (airlines). The sample used includes 2 airline companies listed on the IDX, namely PT Garuda Indonesia (Persero) Tbk (GIAA) and PT Jaya Trishindo Tbk (HELI). The data collection technique involves documentation in the form of secondary data, specifically the financial reports of airline companies available on the IDX or each company's website. The results of the study show that PT Garuda Indonesia (Persero) Tbk demonstrates potential bankruptcy according to the Modified Altman Z-Score with an average Z-Score of 0.568. However, this company is considered healthy by Springate with an average S-Score of 0,913. Meanwhile, PT Jaya Trishindo Tbk (HELI) is in a grey area according to the Modified Altman Z-Score with an average Z-Score of 1,101, but shows potential bankruptcy according to Springate with an average S-Score of 0,806.

The purpose of this study is to determine how much location influences visitors' decisions regarding whether or not to visit the Aek Milas Rania Hot Spring Baths tourist attraction. A quantitative method, accidental sampling testing is used to describe information in the research strategy. 92 individuals comprised the quantitative sample for this study, which was conducted with SPSS version 21. By utilizing the t test to dissect the information, the t count was 17.585 and the t table with an importance level of 5% was 1.665, which shows that the t count was more prominent than the t table. This demonstrates that location influences a person's decision to visit the Aek Milas Rania Hot Spring tourist attraction in the Ulu Barumun District of the Padang Lawas Regency.

This study aims to analyze the impact of motivation on employee productivity at CV. Sumber Jaya Springs. The research method used is descriptive qualitative with a case study approach. Data were collected through in-depth interviews, participatory observation, and document studies. The results show that both external and internal motivation have a significant impact on employee productivity. Financial incentives such as bonuses and allowances, as well as recognition and appreciation from management, are proven effective in increasing employee motivation. Additionally, supportive leadership styles and conducive work environments also play important roles in enhancing work productivity. This study provides new insights and practical recommendations for companies in their efforts to improve employee productivity through effective motivation management.  

Conservation is about the balance of nature. Panlungan Village, located in Wonosalam Subdistrict, Jombang Regency, has natural potential in the form of abundant forests and springs. However, illegal logging in 1998 damaged Panlungan's forests, reducing the headwaters of the river and increasing the risk of natural disasters such as landslides. Awareness of the importance of forests as a source of oxygen and habitat for various species prompted the local community to form the Kepu Forest Farmer Group (KTH) which focuses on conserving and planting forests with native plants. The Mendiro Settlement spring in Panlungan Village is the main source of livelihood for the local community, but is under serious threat due to man-made environmental degradation. The Kepuh Forest Farmers Group (KTH) has played an active role in the sustainable management of springs since the 1990s, with a focus on protecting the environment and educating the community about the importance of forest ecosystem conservation. This research shows that active community participation in forest and spring conservation is essential to preserve natural resources in Panlungan village. By strengthening supervision of illegal logging activities, strengthening conservation programs, and raising awareness of the importance of maintaining forest ecosystems, we hope to ensure the survival of future generations and the preservation of clean water sources for the people of Panlungan Village.  

This research aims to examine the legality and quality of the bottled drinking water product under the AIDRAT brand. Product legality refers to compliance with applicable laws and regulatory standards, while product quality refers to the product's ability to meet consumer expectations and needs. The research employs a qualitative approach with a literature study method, which involves understanding and studying relevant theories from various literature sources. The research results show that AIDRAT beverages have met the legality requirements, such as having a distribution permit from BPOM (Indonesia's Food and Drug Administration), halal certification from LPPOM MUI (Indonesian Ulema Council's Food, Drug, and Cosmetics Study Institute), and compliance with the Indonesian National Standard (SNI). In terms of quality, AIDRAT beverages use natural mountain spring water processed with modern technology, such as reverse osmosis, to maintain purity and freshness. These beverages are also rich in oxygen and do not contain preservatives or artificial additives. The conclusion of this research is that AIDRAT bottled drinking water is a product that has met all safety and quality requirements, both in terms of legality and product quality.    

This research aims to investigate the financial status by conducting bankruptcy analyses using the Springate, Grover, and Zmijewski Methods on WIKA from 2018 to 2022, and to investigate the differences in the outcomes produced by these three methodologies. The method used in this study is a quantitative descriptive method. This study involved interpreting processed data through mathematical procedures, utilizing WIKA’s published financial statements from 2018 to 2022. The results show that according to the Springate method, WIKA experienced financial distress during this period. However, based on the Grover method, WIKA did not experience financial distress from 2018 to 2022. Nevertheless, according to the Zmijewski method, WIKA did not experience financial distress from 2018 to 2021 but faced a distressed situation in 2022.

There are many benefits to a village having a website that is managed seriously. Lighten the government's workload and make things easier for village communities. This service activity will be carried out in Paddinging Village, which is one of the villages in Sanrobone District, Takalar Regency, South Sulawesi. This consideration regarding location selection is because Paddinging Village does not yet have a village website. On the other hand, Paddinging Village has several natural potentials which can be maximized by disseminating information to people inside and outside the village. Paddinging Village has quite large natural and tourism potential but has not received special attention from the government. The expanse of mountains and rice fields as well as the mist that sometimes covers it, accompanied by cool air are the characteristics of Paddinging Village. Apart from that, Paddinging Village has a pine forest which is very suitable as a camping spot on the weekend. Even the water there comes from springs directly from the mountains, which can be used as a basic ingredient for a mineral drinking water business.

Analysis of Potential Bankruptcy Using the Springate S.Score Model (Case Study) in Aviation Companies Listed on the IDX.This research aims to determine financial distress in airline companies listed on the stock exchange. The type of data used is secondary data in the form of data in the form of documents obtained from the official BEI link (www.idx.co.id). The data analysis technique used is the Springate model. .score. The research results show the springate score analysis method. This is indicated by the Springate score being less or more than the predetermined score. in airline companies during 2018-2021, (1) PT Garuda Indonesia (Tbk) (2) PT Jaya Trishindo (Tbk) (3) PT MNC energy investment (Tbk) and (4) PT AirAsia (Tbk) experienced financial distress, and in 2022 it will also experience financial distress but PT Garuda Indonesia will not experience financial distress.

The decision to visit tourists is an integrative process that combines information to evaluate two or more alternative options and choose one of them. The aim of the study was to find out how the dimensions of the destination image, which consists of cognitive image of the destination, unique image of the destination, and image of the destination, have an impact on the decision to visit Boon Pring Malang ecotourism. This research uses a quantitative approach with a causal or causal approach. The number of respondents as many as 80 visitors. The results showed that (1) partially the cognitive destination image variable has a positive and significant influence on the decision to visit Boon Pring Malang ecotourism, the supporting factors are tourist images on social media that look attractive (2) unique destination image has a partial effect on the decision to visit ecotourism boon pring Malang, the supporting factors are having various types of bamboo and springs (3) affective destination image has a partial effect on the decision to visit Boon Pring Malang ecotourism, the supporting factors are the influence of the attitude of visitors after visiting feeling happy (4) together (simultaneously) cognitive, unique, affective destination image has a positive and significant impact on decisions about visiting Boon Pring Malang ecotourism.

The purpose of this study was to predict the financial difficulties of companies using the Altman Z-Score on companies in the automobile subindustry from 2019 to 2021. This research is qualitative research that uses descriptive methods. The data used in this study is secondary data, namely the financial statements of companies in the car subindustry from 2019 to 2021. The data analysis method used is the Altman Z-Score method by calculating five ratios, namely the ratio of Working Capital to Total Assets (X1), the ratio of Retained Earnings to Total Assets (X2), the ratio of EBIT to Total Assets (X3), the ratio of Market Value of Equity to Book Value of Total Liabilities (X4), and the ratio of Sales to Total Assets (X5). Research findings show that during the 2019-2021 period, there are four companies that are in safe zone conditions, namely PT. Garuda Metalindo Tbk, PT. Indospring Tbk, PT. Multi Prima Sejahtera, and PT. Congratulations. Two companies are in a gray zone condition, namely PT. Astra Internasional Tbk and PT. Astra Otoparts Tbk. Meanwhile, three companies are in crisis zone conditions, namely PT. Gajah Tunggal Tbk, PT. Indomobil Sukses Internasional Tbk, and PT. Prima Alloy Steel Universal Tbk. PT. Indo Kordsa Tbk, in 2019 was in a safe zone condition, in 2020 it was in a gray zone condition, and in 2021 it was in a safe zone condition. PT. Goodyear Indonesia Tbk, in 2019 was in a gray zone condition, in 2020 it was in a crisis zone condition, and in 2021 it was in a gray zone condition. While PT. Multistrada Arah Sarana Tbk, in 2019 was in a crisis zone condition, in 2020 it was in a gray zone condition, and in 2021 it was in a safe zone condition.

The increasing development of Ciater hot spring tourism in Subang Regency has encouraged the management to build resort hotel facilities. The design of this project refers to ecotourism principles. The design area is 47,000 m 2 consisting of 23 villa units, supporting facilities and recreational facilities. This project was designed by raising three main issues, namely environmental issues, privacy, and atmosphere. These three issues are then elaborated into the main concept, namely Tranquil Coexistence of Nature and Architecture which means harmony between architecture and its environment. The beautiful scenery of the mountains of West Java and the sloping contours of the land are a reference for laying out the mass composition and zoning on the site. The arrangement of masses in the eco-resort area is made natural by avoiding angles and symmetrical geometries. The concept of an open mass and roof form adapted from Sundanese architecture is a reference for spatial planning and building masses in villa facilities and public facilities using local materials. As an effort to reduce degradation of environmental quality in Ciater, the design of the site utility was made using a water sensitive landscape design approach in which the water element will be recycled and reused on the site. The results of this eco-resort design are expected to be able to contribute to environmental preservation, increase the tourism potential of Ciater hot springs, and increase the welfare of the surrounding community in line with the increasing number of visitors who come.