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All Journal JABE (Journal of Accounting and Business Education) Jurnal Fokus Manajemen Bisnis
Anis Al Rosjidi
Universitas Islam Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGGUNAAN ZMIJEWSKI'S SCORE DAN SPRINGATE'S SCORE UNTUK MEMPREDIKSI KINERJA PERUSAHAAN DALAM KONDISI KRISIS EKONOMI Anis Al Rosjidi
Jurnal Fokus Manajemen Bisnis Vol. 11 No. 2 (2021)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/fokus.v11i2.4710

Abstract

The Covid-19 pandemic has deteriorated the company's performance in the restaurant, hotel, tourism and transportation sectors. However, some companies are still able to survive by continuing to show positive performance. Using a sample of 54 companies in the restaurant, hotel, tourism, and transportation sectors, this study examines whether the Zmijewski score and the Springate score (which is commonly used to predict bankruptcy) can also be used to predict performance in times of crisis. This study shows that the Zmijewski score and the Springate score can be used. Zmijewski's score is negatively related to the company's profitability during the crisis, while the Springate's score is positively related to the company's profitability during the crisis. This study shows that the bankruptcy prediction score can be extended to predict the company's performance in times of crisis.
Do Learning Styles Affect Accounting Students’ Performance in Financial Management Online Courses? Anis Al Rosjidi; Riana Mahfuroh
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 7, Issue 2, March 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v7i2.19304

Abstract

This study aimed to figure out whether learning styles affected the accounting students’ performance in the Financial Management online courses. This study was considered as experimental research using two groups of accounting students joining the Financial Management courses: one group attended online classroom, and the other group attended face-to-face classroom. Their learning styles were identified using the model of Fleming and Mills (1992). The student performance was measured using the final quiz scores. The accounting students with visual learning styles show no different performance in the face-to-face and online classrooms. Accounting students with auditory and kinesthetic learning styles show lower performance in the online classroom. Based on the results, the accounting programs and accounting lecturers should consider other teaching methods in teaching the financial courses to accommodate both auditory and kinesthetic learners. However, the accounting students’ performance in this study was only measured using the final quiz scores. Further research is needed to use more comprehensive performance measurements.
Co-Authors Riana Mahfuroh