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Abstrak
Financial distress or financial difficulty is a situation where the company's financial position has decreased so that the company is unable to meet its short-term debt and long-term debt obligations, so it is necessary to analyze the company's finances in order to see the condition of the company. this study aims to analyze the level of bank health using the zmijewski x-score method at Islamic banks listed on the Indonesia Stock Exchange for the period 2021-2023. This study uses a descriptive quantitative method whose data sources come from secondary data in the form of financial reports of Islamic banks listed on the Indonesia Stock Exchange for 2021- 2023 with a sampling technique using saturated sampling. The results of this study indicate that the health level of Islamic banks on the Indonesia Stock Exchange (IDX) which is analyzed using the zmijeski x-score method for the 2021-2023 period with the zmijewski model which has a cut off value of 0, with assessment criteria if the company's financial distress prediction score is less than 0 (X < 0), then the company is in a non-financial distress or healthy zone. Meanwhile, if the company's financial distress prediction score is more than 0 (X> 0), then the company is predicted to enter the financial distress zone or go bankrupt. In general, the level of bank health during the 3 periods was in a healthy condition (nonfinancial distress). Thus, a good level of bank health reflects a healthy Islamic bank so that it can be considered capable of dealing with significant negative influences from business conditions and other factors.
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Referensi
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Akal, Andi Tenri Uleng, Sri Wahyuni Nur, and Nurlela. “Pengaruh Interest Rate Dan Financial Distress Terhadap Stock Return.” E-QIEN Jurnal Ekonomi Dan Bisnis 9, no. 2 (2022).
Goh, Thomas Sumarsan. Monograf : Financial Distress. Indomedia Pustaka. Sidoarjo: Indomedia Pustaka, 2023.
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Rantemangiling, Yultriani, Elko L Mamesah, and Donna O Setiabudhi. “Analisis Yuridis Mengenai Merger Bank Syariah Mandiri, Bri Syariah, Dan Bni Syariah Menjadi Bank Syariah Indonesia (BSI).” Lex Crimen 11, no. 5 (2022).
Safi’i, M. Rizki Nurhuda dan Mughammad Aris. “Prediksi Financialk Distress Bank Syariah Di Indonesia Dengan Analisis Risk-Based Bank Rating.” Velocity , Journal Of Sharia Finance and Banking 3, no. 2 (2023).
Sugiyono. Metode Penelitian Kuantitaif, Kualitatif, Dan R & D. Bandung: Alphabeta, 2019.
Thian, Alexander. Analisis Laporan Keuangan. Yogyakarta: ANDI, 2022.
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Zmijewski, Mark E. “Methodological Issues Related to the Estimation of Financial Distress Prediction Models.” Journal of Accounting Research, Vol. 22, Studies on Current Econometric Issues in Accounting Research (1984), Pp. 59-82 22, no. 1984 (2020): 59–82.
Referensi
Akal, Andi Tenri Uleng, Sri Wahyuni Nur, and Nurlela. “Pengaruh Interest Rate Dan Financial Distress Terhadap Stock Return.” E-QIEN Jurnal Ekonomi Dan Bisnis 9, no. 2 (2022).
Goh, Thomas Sumarsan. Monograf : Financial Distress. Indomedia Pustaka. Sidoarjo: Indomedia Pustaka, 2023.
Harahap, Sofyan Syafri. Analisis Kritis Atas Laporan Keuangan. Jakarta: PT. Raja Grafindo Persada, 1999.
Ilmiyah, Nurul, Novi Nur Lailisna, Ifa Seftia Rakhma, Widiyanti, Ginting, Seriwati, Sri Cacik, et al. Mudahnya Memahami Metode Penelitian. Jawa Timur: CV. Agrapana Media, 2021.
Indonesia, Sekretariat kabinet Republik. “Penetapan Berakhirnya Status Pandemi Corona Virus Disease 2019 (COVID-19) Di Indonesia,” 2023.
Kasmir. Analisis Laporan Keuangan. Jakarta: Rajawali Pers, 2016.
Kasmir. Pengantar Manajemen Keuangan. Jakarta: Kencana Prenada Media Group, 2010.
Lukman, Mediya. Manajemen Keuangan Korporat. Yogyakarta: CV. Bintang Semesta Media, 2022.
Nada, Nabilatun. “Dinamika Lembaga Dan Aset Lembaga Perbankan Syariah Di Indonesia (Total Lembaga Dan Aset 2019 – Mei 2023).” Jurnal Ilmiah Ekonomi Islam 10, no. 1 (2024).
Rantemangiling, Yultriani, Elko L Mamesah, and Donna O Setiabudhi. “Analisis Yuridis Mengenai Merger Bank Syariah Mandiri, Bri Syariah, Dan Bni Syariah Menjadi Bank Syariah Indonesia (BSI).” Lex Crimen 11, no. 5 (2022).
Safi’i, M. Rizki Nurhuda dan Mughammad Aris. “Prediksi Financialk Distress Bank Syariah Di Indonesia Dengan Analisis Risk-Based Bank Rating.” Velocity , Journal Of Sharia Finance and Banking 3, no. 2 (2023).
Sugiyono. Metode Penelitian Kuantitaif, Kualitatif, Dan R & D. Bandung: Alphabeta, 2019.
Thian, Alexander. Analisis Laporan Keuangan. Yogyakarta: ANDI, 2022.
Wiroso. Produk Perbankan Syariah. LPFE Usakti. Jakarta Barat: LPFE Usakti, 2011.
Zmijewski, Mark E. “Methodological Issues Related to the Estimation of Financial Distress Prediction Models.” Journal of Accounting Research, Vol. 22, Studies on Current Econometric Issues in Accounting Research (1984), Pp. 59-82 22, no. 1984 (2020): 59–82.