F. . Ndruru, C. S. B. . Pinem, M. G. . Simamora, S. H. . Simangunsong, and H. . Siallagan, “Evaluation of Company Bankruptcy Level Using the Altman Z-Score Model: A Literature Review in Various Industrial Sectors”, IJMEBE, vol. 4, no. 2, pp. 137–144, Feb. 2026.