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Bankruptcy Prediction: SMEs Case Study in Pontianak, Indonesia

Author

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  • Umiaty Hamzani

    (Universitas Tanjungpura, Jl. Prof. Dr. H. Hadari Nawawi, 78124, Pontianak, Indonesia. Author-2-Name: Dinarjad Achmad Author-2-Workplace-Name: Universitas Tanjungpura, Jl. Prof. Dr. H. Hadari Nawawi, 78124, Pontianak, Indonesia)

Abstract

Objective � This study aims to examine the risk of bankruptcy among SMEs to determine whether there are any significant differences in the financial performance between SMEs that apply accounting standard and those that do not. Methodology/Technique � This research uses a case study method to examine SMEs in the business incubator under the auspices of the Bank Indonesia in Pontianak. Descriptive analysis and independent sample tests are also used in this study. Findings � The results show that neither of the SME groups are predicted bankrupt under the financial distress model. Furthermore, the independent sample tests show that, if using a significance level of 5%, there is no difference in the financial performance of both groups. However, if using a significance level of 10%, there is a significant difference in both groups

Suggested Citation

  • Umiaty Hamzani, 2018. "Bankruptcy Prediction: SMEs Case Study in Pontianak, Indonesia," GATR Journals afr152, Global Academy of Training and Research (GATR) Enterprise.
    • Handle: RePEc:gtr:gatrjs:afr152
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    Cited by:

    1. Frank Ranganai Matenda & Mabutho Sibanda & Eriyoti Chikodza & Victor Gumbo, 2022. "Bankruptcy prediction for private firms in developing economies: a scoping review and guidance for future research," Management Review Quarterly, Springer, vol. 72(4), pages 927-966, December.
    2. Farida Titik Kristanti, 2019. "Integrating Capital Structure, Financial and Non-Financial Performance: Distress Prediction of SMEs," GATR Journals afr175, Global Academy of Training and Research (GATR) Enterprise.
    3. Ge Gao & Hongxin Wang & Pengbin Gao, 2021. "Establishing a Credit Risk Evaluation System for SMEs Using the Soft Voting Fusion Model," Risks, MDPI, vol. 9(11), pages 1-12, November.

    More about this item

    Keywords

    Financial Distress Model; Financial Ratios; Financial Statements; Going Concern Accounting Principle; SAK ETAP; SMES.;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G33 - Financial Economics - - Corporate Finance and Governance - - - Bankruptcy; Liquidation

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