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      "abstract": "SITI ALIAH. 021122267. Analisis Kesulitan Keuangan Menggunakan Metode \r\nAltman (Z-Score) dan Zmijewski (X-Score) Studi Kasus: PT Kimia Farma Tbk Periode \r\nTahun 2019-2024. Di bawah bimbingan: Dr. Bambang Wahyudiono, S.E., M.M dan \r\nEdi Jatmika, S.E., M.Si.\r\nPerusahaan publik di sektor farmasi menghadapi berbagai tantangan dalam \r\nmenjaga stabilitas keuangan, terutama akibat dinamika pasar dan tekanan operasional. \r\nSalah satu indikator penting untuk menilai kondisi keuangan perusahaan dengan \r\nmenggunakan model kesulitan keuangan (financial distress). Penelitian ini bertujuan \r\nuntuk menganalisis kondisi kesulitan keuangan menggunakan metode Altman Z-Score\r\ndan Zmijewski X-Score pada PT Kimia Farma Tbk selama periode 2019–2024. Fokus \r\nutama penelitian ini adalah pada analisis rasio keuangan yang digunakan dalam kedua\r\nmetode untuk mengukur tingkat kesehatan keuangan perusahaan.\r\nJenis penelitian ini merupakan penelitian deskriptif dengan pendekatan \r\nkuantitatif. Sumber data yang digunakan adalah data sekunder berupa laporan \r\nkeuangan tahunan PT Kimia Farma Tbk periode 2019–2024 yang diperoleh dari situs \r\nresmi Bursa Efek Indonesia www.idx.co.id dan halaman perusahaan PT Kimia Farma \r\nTbk www.kimiafarma.co.id.\r\nHasil penelitian menunjukkan bahwa berdasarkan metode Altman Z-Score\r\nmodifikasi, PT Kimia Farma Tbk berada pada kondisi keuangan yang tidak stabil. \r\nPerusahaan berada pada kategori grey area pada tahun 2019 dan 2021, dimana \r\nkeuangan belum sepenuhnya sehat dan berpotensi mengalami kesulitan keuangan. \r\nSementara itu, pada tahun 2020, 2022, 2023, dan 2024 perusahaan berada pada zona \r\nfinancial distress dengan nilai Z-Score di bawah 1,1. Selanjutnya, berdasarkan metode\r\nZmijewski, PT Kimia Farma Tbk secara konsisten berada dalam kondisi financial \r\ndistresssepanjang periode penelitian, dimana seluruh nilai X-Score berada di atas batas \r\nCut-off (X > 0). Kesimpulan yang dapat diambil adalah bahwa PT Kimia Farma Tbk \r\nmengalami kondisi kesulitan keuangan selama periode 2019–2024 berdasarkan kedua \r\nmodel, sehingga perusahaan perlu melakukan perbaikan kinerja keuangan untuk \r\nmenjaga stabilitas keuangan di masa mendatang.\r\nKata Kunci: Kesulitan Keuangan, Altman Z-Score, Zmijewski X-Score, Kinerja \r\nKeuangan, Rasio Keuangan, Laporan Keuangan",
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