https://ojs.ninetyjournal.com/index.php/Accountabiz <p>AccountaBiz: Journal of Business and Accounting Research</p> en-US AccountaBiz: Journal of Business and Accounting Research https://ojs.ninetyjournal.com/index.php/Accountabiz/article/view/527 <p>This study aims to analyze the potential financial distress of industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2024 using the Altman Z-Score model. The study employed a quantitative approach with a purposive sampling method, resulting in 53 companies selected as samples from 67 industrial sector companies. The variables analyzed included working capital, total assets, retained earnings, EBIT, equity value, and total liabilities. The results indicate that 37 companies (69.81%) were categorized as financially healthy, 6 companies (11.32%) were in the grey area, and 10 companies (18.87%) were identified as being in financial distress, namely INDX, KOBX, VOKS, CAKK, CTTH, IBFN, INTA, KOIN, MDRN, and HOPE. These findings suggest that although the majority of industrial companies maintain adequate financial stability, several companies still face bankruptcy risks that require strategic attention from management.</p> Agus Hermanto Bili Apriani Copyright (c) 2026 AccountaBiz: Journal of Business and Accounting Research 2026-06-20 2026-06-20 1 1 01 05 https://ojs.ninetyjournal.com/index.php/Accountabiz/article/view/517 <p>This study aims to determine the effect of the work environment on the performance of village officials, the effect of discipline on the performance of village officials, and the effect of work motivation on the performance of village officials at the Pemepek Village Office. The analytical method used in this study was multiple linear regression analysis. The respondents in this study were 30 village officials at the Pemepek Village Office. The results of the multiple linear regression analysis showed that partially: (1) the work environment did not have a significant effect on the performance of village officials, with a t-value of 1.880 &gt; t-table of 1.70562 and a significance value of 0.071 &gt; 0.05; (2) discipline had a significant effect on the performance of village officials, with a t-value of 3.509 &gt; t-table of 1.70562 and a significance value of 0.02 &lt; 0.05; and (3) work motivation did not have a significant effect on the performance of village officials, with a t-value of 1.770 &gt; t-table of 1.70562 and a significance value of 0.088 &gt; 0.05. Simultaneously, the variables of work environment, discipline, and work motivation together had a significant effect on performance, with an F-value of 7.785 &gt; F-table of 2.95 and a significance level of 0.001 &lt; 0.05.</p> Weni Indriati Copyright (c) 2026 AccountaBiz: Journal of Business and Accounting Research 2026-06-20 2026-06-20 1 1 06 12