Yuliandi, Y., and M. F. Ramadhan. “Financial Distress Prediction of Indonesian State-Owned Construction Firms Across the COVID-19 Period Using the Altman Z-Score Method”. Jurnal Ilmiah Akuntansi Kesatuan, vol. 13, no. 3, July 2025, pp. 477-84, doi:10.37641/jiakes.v13i3.3807.