This research aimed to examine the health of textile companies by using the Altman Z-Score method. The Altman model is used to determine the effect on financial distress through Working Capital to Total Asset (WCTA), Retained Earning to Total Asset (RETA), Earning Before Interest and Tax to Total Asset (EBITA), Market Value of Equity to Book Value of Liabilities (MVEBL) and Sales to Total Asset (STA). The population in this study was textile companies for the period 2016-2019. The sample was 14 textile companies with a research time of 4 years resulting in 56 samples obtained by purposive sampling. The results indicated that WCTA, RETA, EBITA, MVEBL and STA had a simultaneous effect on financial distress, but they had no effect separately. Keywords: Altman Z-Score, financial distress, bankruptcy

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This study aims to investigate and analyze the quality of management accounting information system on the quality of management accounting information. The phenomenon that occurs in several companies in Indonesia shows that information system of management accounting at the company has not yet qualified or have good quality so it gives the impact on quality of management accounting information. The data used in this study were obtained through questionnaires survey by distributing to 30 companies manufacturing consumer goods industry sectors listed on the Indonesia Stock Exchange. Testing data using Linear Simple Regression. The research used explanatory method. The results showed that the quality of management accounting information systems affect the quality of management accounting information. With a quality management accounting information systems, top management can be helped in making the right decisions by getting relevant, accurate, complete, timeliness, scope and aggregation information. Keywords-quality of management, formatting, accounting information systems, quality of management accounting informationI.

Aspects of the development of individual life can not be separated from the rules and morals. Basically the attitude of human behavior is based on positive moral values. When the development of the world of accountants is experiencing a moral crisis due to the rapid pace of competitors to realize what they want in the form of demands for professionalism and large profits, this will override the value of honesty and truth. The purpose of this study is to improve the morality aspect for accounting who has a role in developing business in the accounting field. This research method uses qualitative-descriptive methods to collect data through the main informant owner Andalus City Cirebon, supporting informants 3 employees. Observation data collection techniques, interviews, Based on the results of the study suggest that there is a main role of an expert in the accounting profession in developing services in the financial sector based on personality aspects based on the values of honesty, exemplary, and increasing scientific and technological insight, thus helping accountants to increase their potential as well as increasing the value of thoroughness in acting, being able to express the right honesty in making wise decisions because accounting has more potential for service development, as an effort to achieve the target size of challenges at the national and international level.

An indicator of clinical quality is a valid and reliable quantitative process related to one or more performance dimensions. The achievement of clinical quality indicators is strongly influenced by the performance performed by a nurse and is supported by a quality program known as Total Quality Management (TQM). The poor achievement of clinical quality indicators in the inpatient unit at the Tangerang District Hospital is a strong reason to find out what factors can influence it and find a solution. This study aims to analyze the effect of TQM on the achievement of clinical quality indicators in the inpatient unit of Tangerang District Hospital mediated by the performance of nurses on 217 implementing nurses through a causal descriptive quantitative approach and using SEM analysis. Data collection techniques use primary and secondary data. The results obtained: (1) TQM has a positive effect on the achievement of clinical quality indicators mediated by the performance of the nurses; (2) TQM has a positive effect on the achievement of clinical quality indicators; (3) the performance of nurses has a positive effect on the achievement of clinical quality indicators; (4) TQM has a positive effect on nurse performance.