This study aims to determine the prediction of bankruptcy using the Altman Z-Score method with maqashid sharia analysis. The study was conducted on 6 (six) food and beverage companies listed on the Indonesia Stock Exchange by accessing the www.idx.co.id site for the 2018-2020 period. The method used is a qualitative research method with a descriptive approach and uses secondary data. The data analyzed are in the form off annual financial reports from 6 food and beverage companies thet have sharia shares listed on the Indonesia Stock Exchange (IDX).

<p><strong><em>This study aims to determine employee commitment to improving performance at the accounting service office of PT. Eriadi Fathur Rohman. This research was motivated by the fact that we saw employees of KJA PT. The small number of Eriadi Fathur Rohman is one of the sources of the company's success in carrying out its duties. This study uses a qualitative method with a descriptive approach. The data collection techniques used are interviews and documentation with manager and employee informants who are in the Accounting Services Office of PT. Eriadi Fatkhur Rokhman. The results showed that the commitment of the employees of the Accounting Services Office of PT. Eriadi Fatkhur Rokhman is very good at improving performance because the commitment of his employees belongs to the type of affective commitment.</em></strong></p><p><strong>Keywords: Employee commitment, affective commitment, amployee performance</strong></p>