127 research outputs found
Zombie dan Diversifikasi Pada Masa Covid-19
The financial crisis has caused companies to compete to maintain their financial performance in order to avoid entering the category of "zombie companies." A zombie company is one that has low profits and has experienced losses for several consecutive years. Diversification strategies, such as varying products and/or selling products abroad, are believed to improve a company’s financial performance. This study examines the effect of diversification on zombie companies during the COVID-19 pandemic. The population of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. The sampling technique is purposive, with a sample size of 126 companies. This study uses logistic regression analysis to examine the effect of diversification on zombie companies with tangibility, age, and company size as control variables. The results of this study found that diversification has no effect on zombie companies. As for the control variables of tangibility, age, and company size, they have no effect on zombie companies. This study concludes that both product and market diversification do not help companies avoid zombie conditions during the COVID-19 pandemic. This could be due to the global nature of the COVID-19 pandemic, which hinders the export process in all countries that are mostly affected by the pandemic. Even though product diversification has been carried out, the products offered are still related to products whose sales are still affected by the COVID-19 pandemic
Creating a Modified Monopoly game for promoting students’ higher-order thinking skills and knowledge retention
While a deep understanding of basic accounting concepts is fundamental for students to fully comprehend the discipline, research has consistently found that students struggle with understanding accounting concepts and tend to achieve lower-order learning outcomes. New approaches are therefore needed to provide educational interventions that help students achieve learning outcomes that reflect a deep understanding of concepts and retention of them for a long period of time. Simulation games have been proven as an effective approach for promoting higher-order thinking and knowledge retention. To date, however, there has been no reliable evidence that the game approaches are effective at enhancing students’ higher-order thinking skills and knowledge retention in the accounting learning domain.
The aim of this study is to modify a popular business simulation game, Monopoly™, to facilitate the acquisition of concept application skills and to investigate its effectiveness in the accounting domain. The ability to apply conceptual knowledge is classified as higher-order thinking in the revised Bloom’s taxonomy. This study uses situated learning theory, whereby a cognitive apprenticeship approach is utilised to develop a Modified Monopoly game that emphasizes 1) the use of accounting concepts in an authentic context, 2) the use of a variety of business contexts, and 3) the clarity of the game tasks. Additionally, the teacher’s role is to provide coaching, scaffolding, and fading support to students. These modifications and the active nature of the game’s activities are expected to facilitate the acquisition of concept application skills and the retention of the skills for a long period of time.
To examine the effectiveness of the Modified Monopoly game developed by the author, this study involved a total of 200 accounting students from eight high schools in one of the largest cities in New Zealand. A quasi-experimental non-equivalent group design was employed, with a random assignment based on school/class and two control groups. These control groups, in which students learned the same accounting concepts, were defined as ‘the Extended Problem’ and ‘computer assisted instruction’ (CAI) groups. The Extended Problem group used a traditional paper-based approach in solving accounting scenarios, while the CAI group used computers for the given accounting scenarios. This study therefore employed three approaches: Modified Monopoly game, Extended Problem, and CAI. All the students were assessed for their cognitive ability to apply the accounting concepts at three stages. For the purposes of the assessment of conceptual knowledge, two assessment sets were developed. Each of the sets included 28 items with the same difficulty level. Prior to the application of the Modified Monopoly game, the Extended Problem, or the CAI, each student in each group was subjected to an assessment pre-test. Then a second set of assessment questions, a post-test, was given to the students in each group after they experienced learning through the three approaches. To capture the learning retention, all the students in each group were subjected to the second set of assessment questions again after a three- to six-month period (delayed post-test). The improvement scores (post-test – pre-test) and the deterioration scores (delayed post-test – post-test) were used to analyse the data of 144 students completing all the tests. The former assessed higher-order thinking skills, while the latter assessed knowledge retention. Additionally, a self-reported questionnaire asking students’ perception of the assigned approach was collected.
Results showed that both the Modified Monopoly and the Extended Problem group, but not the CAI group, demonstrated significant improvement in higher-order thinking skills. The improvement scores of the Modified Monopoly group were significantly higher than the CAI group but lower than the Extended Problem group. However, students from the Modified Monopoly group did not demonstrate the level of knowledge deterioration compared with those from the Extended Problem group, suggesting that the game resulted in better knowledge retention than the Extended Problem approach. Additionally, the game groups demonstrated a significantly higher level of enjoyment and enthusiasm to continue the use of the Modified Monopoly approach than those using the Extended Problem. This study concludes that the Modified Monopoly approach is more effective for promoting higher-order thinking skills than the CAI approach and more effective than the Extended Problem for students’ knowledge retention
DOES GOOD CORPORATE GOVERNANCE AND FINANCIAL RATIO ABLE TO PREDICT FINANCIAL DISTRESS? STUDY ON PUBLIC COMPANIES IN ENERGY AND RAW MATERIALS SECTOR
For investors and creditors, the sustainability of an entity's business is an important matter, so that information about financial distress becomes significant in determining investment decisions and loans. Measuring the effect of good corporate governance mechanisms and financial ratios on business sustainability is the aim of this study. The sample includes 174 data on energy and raw material sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period which are accessed using the refinitive database and the Indonesian stock exchange. Using logistic regression, this study finds that those that have no effect on financial distress are independent commissioners, liquidity ratios, and leverage ratios, while those that have a negative effect on financial distress are managerial ownership, institutional ownership, and profitability ratios. This finding implies the significance of profitability as a predictor of financial distress and institutional ownership and management in determining business sustainability.Bagi investor dan kreditur, keberlangsungan usaha suatu entitas merupakan hal yang penting, sehingga informasi mengenai financial distress menjadi signifikan dalam menentukan keputusan investasi dan pinjaman. Mengukur pengaruh mekanisme tata kelola perusahaan yang baik dan rasio keuangan terhadap kelangsungan usaha adalah tujuan dari penelitian ini. Sampel meliputi 174 data perusahaan sektor energi dan bahan baku yang terdaftar di Bursa Efek Indonesia periode 2017-2019 yang diakses menggunakan database refinitive dan Bursa Efek Indonesia. Dengan menggunakan regresi logistik, penelitian ini menemukan bahwa yang tidak berpengaruh terhadap financial distress adalah komisaris independen, rasio likuiditas, dan rasio leverage, sedangkan yang berpengaruh negatif terhadap financial distress adalah kepemilikan manajerial, kepemilikan institusional, dan rasio profitabilitas. Temuan ini menyiratkan pentingnya profitabilitas sebagai prediktor kesulitan keuangan dan kepemilikan dan manajemen institusional dalam menentukan keberlanjutan bisnis
Dampak Magang Merdeka Belajar Kampus Merdeka Bagi Mahasiswa Akuntansi
An internship is an integral part of the higher education curriculum to broaden students' practical understanding of the real world. This research focuses on the Magang Merdeka Belajar Kampus Merdeka (MBKM) program, which was introduced by the Ministry of Education, Culture, Research, and Technology of the Republic of Indonesia in early 2020. The program aims to facilitate students' gaining real-world experience through relevant work practices in their field of study, thereby enhancing graduates' hard and soft skills. Therefore, this research aims to identify the skills acquired by accounting students during their participation in MBKM internship activities across various industries. This study utilized a survey method by distributing a Google Form through social media to accounting students throughout Indonesia who participated in the MBKM internship. The valid sample size obtained was 90 out of 105 eligible respondents, and the data was analyzed using descriptive statistical approaches. The analysis results indicate that the majority of surveyed students have made progress in both hard and soft skills required in the workplace. The majority of students agree that their internship has helped them enhance their confidence in working in the field of accounting and their abilities to work independently and solve problems autonomously, collaborate with others, present in front of the public, analyze data, and exercise judgment in task completion. This study also found that the internship program is effective in enhancing the skills required by the business and industry sectors, resulting in the majority of internship participants receiving job offers upon graduatio
A Multicenter prospective study of poor-grade aneurysmal subarachnoid hemorrhage (AMPAS): observational registry study
BACKGROUND: Poor-grade aneurysmal subarachnoid hemorrhage (aSAH) is associated with very high mortality and morbidity. Our limited knowledge on predictors of long-term outcome in poor-grade patients with aSAH definitively managed comes from retrospective and prospective studies of small case series of patients in single center. The purpose of the AMPAS is to determine the long-term outcomes in poor-grade patients with different managements within different time after aSAH, and identify the independent predictors of the outcome that help guide the decision on definitive management. METHODS/DESIGN: The AMPAS study is a prospective, multicenter, observational registry of consecutive hospitalized patients with poor grade aSAH (WFNS grade IV and V). The aim is to enroll at least 226 poor-grade patients in 11 high-volume medical centers (eg, >150 aSAH cases per year) affiliated to different universities in China. This study will describe poor grade patients and aneurysm characteristics, treatment strategies (modality and time of definitive management), hospitalization complications and outcomes evolve over time. The definitive management is ruptured aneurysm treatment. Outcomes at 3, 6, 12Â months after the management were measured using the Glasgow Outcome Scale and the Modified Rankin Scale. DISCUSSION: The AMPAS is the first prospective, multicenter, observational registry of poor grade aSAH with any management. This study will contribute to a better understanding of significant predictors of outcome in poor grade patients and help guide future treatment of the worst patients after aSAH. TRIAL REGISTRATION: Chinese Clinical Trial Registry: ChiCTR-TNRC-10001041
SUPPORTING ACTIVITIES DALAM SUPPLY CHAIN MANAGEMENT: SUATU LANGKAH AWAL PADA BUMDes RANCABANGO, KECAMATAN TAROGONG KALER, KABUPATEN GARUT
Pengabdian masyarakat yang dilakukan oleh Program Studi Magister Akuntansi Universitas Kristen Maranatha ini bertujuan untuk melanjutkan program pendampingan dalam rangka mengembangkan potensi Badan Usaha Milik Desa (BUMDes) di Desa Rancabango, Kecamatan Tarogong Kaler, Kabupaten Garut, Jawa Barat. Khususnya pada tahun 2021 ini, fokus pendampingan BUMDes dilakukan melalui aktivitas mendesain supply chain management untuk mendistribusikan produk unggulan desa-desa di kota Garut yang rencananya akan didistribusikan ke pihak end-user, termasuk di kota Bandung. Aktivitas desain supply chain ini akan mendorong terbentuknya value chain yang berguna untuk mengidentifikasikan kegiatan utama dalam menciptakan nilai kepada pelanggan dan kegiatan dukungan yang terkait. Â Selanjutnya, penciptaan nilai ini memungkinkan struktur biaya dapat dikelola dengan baik untuk menawarkan kemampuan harga yang kompetitif. Selain itu, fungsi atau unsur dalam value chain juga dapat meningkatkan diferensiasi dalam mendukung penetapan harga jual yang lebih tinggi. Melalui program pendampingan ini diharapkan dapat memperkuat kontribusi BUMDES Rancabango bagi penduduk desa.
Kata kunci: BUMDes Rancabango, program pendampingan, value chain.
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ABSTRACT
This community service implemented by the Master of Accountancy program of Maranatha Christian University concentrates to resume the mentoring program in order to develop the potential of Village-Owned Enterprises (BUMDes) in Rancabango Village, Tarogong Kaler District, Garut Regency, West Java. Specifically in year 2021, the plan of assisting BUMDes is to design supply chain management activities in order to distribute superior products to villages in the city of Garut which are arranged to be distributed to end-users, including in the city of Bandung. This supply chain design activity will encourage the formation of a value chain which is useful for identifying key activities in creating value to customers and related-support activities. Furthermore, this value creation allows the cost structure to be properly managed to offer competitive pricing capabilities. In addition, functions or elements in the value chain can also increase differentiation in support of higher selling prices. Through this mentoring program, it is hoped that the contribution of BUMDES Rancabango to the villagers is strenghtened.
Keywords: BUMDes Rancabango, mentoring program, value chain
Poor-Grade Aneurysmal Subarachnoid Hemorrhage: Risk Factors Affecting Clinical Outcomes in Intracranial Aneurysm Patients in a Multi-Center Study
Objective: Patients with poor-grade aneurysm subarachnoid hemorrhage (SAH) have commonly been considered to have a poor prognosis. The objective of this study was to investigate the independent risk factors affecting clinical outcomes in intracranial aneurysm patients with poor-grade aneurysm subarachnoid hemorrhage (aSAH) underwent different intervention therapies.Methods: A multicenter observational registry of 324 poor-grade aSAH patients treated at tertiary referral centers from October 2010 to March 2012 were enrolled in this study. The clinical data including patient characteristics on admission and during treatment course, treatment modality, aneurysm size and location, radiologic features, signs of cerebral herniation (dilated pupils), and functional neurologic outcome were collected. Clinical outcomes were assessed via a modified Rankin Scale at 12 months. Multivariate logistic regression models were used to develop prognostic models. The area under the receiver operator characteristic curves (AUC) and Hosmer-Lemeshow tests were used to assess discrimination and calibration. WAP score was developed to predict risk of poor outcome.Results: Older age, female gender, ventilated breathing status, non-reactive pupil response, pupil dilation, lower GCS score, a WFNS grade of V, intraventricular hemorrhage, a higher Fisher grade, a higher modified Fisher grade, and conservative treatment were calculated to be associated with a relatively poor outcome. Multivariate analyses revealed that older age, lower Glasgow coma scale score (GCS), the absence of pupillary reactivity, higher modified Fisher grade, and conservative treatment were independent predictors of poor outcome, showed good discrimination and calibration. Patients with WFNS grade V, older age and non-reactive pupillary reactivity were predicted to have a poor outcome by WAP risk score.Conclusions: A simple WAP risk score had good discrimination and calibration in the prediction of outcome. The risk score can be easily measured and may complement treatment decision-making
A Multicenter prospective study of poor-grade aneurysmal subarachnoid hemorrhage (AMPAS): observational registry study
Polygenic risk scores for prediction of breast cancer risk in Asian populations.
PURPOSE: Non-European populations are under-represented in genetics studies, hindering clinical implementation of breast cancer polygenic risk scores (PRSs). We aimed to develop PRSs using the largest available studies of Asian ancestry and to assess the transferability of PRS across ethnic subgroups. METHODS: The development data set comprised 138,309 women from 17 case-control studies. PRSs were generated using a clumping and thresholding method, lasso penalized regression, an Empirical Bayes approach, a Bayesian polygenic prediction approach, or linear combinations of multiple PRSs. These PRSs were evaluated in 89,898 women from 3 prospective studies (1592 incident cases). RESULTS: The best performing PRS (genome-wide set of single-nucleotide variations [formerly single-nucleotide polymorphism]) had a hazard ratio per unit SD of 1.62 (95% CIÂ = 1.46-1.80) and an area under the receiver operating curve of 0.635 (95% CIÂ = 0.622-0.649). Combined Asian and European PRSs (333 single-nucleotide variations) had a hazard ratio per SD of 1.53 (95% CIÂ = 1.37-1.71) and an area under the receiver operating curve of 0.621 (95% CIÂ = 0.608-0.635). The distribution of the latter PRS was different across ethnic subgroups, confirming the importance of population-specific calibration for valid estimation of breast cancer risk. CONCLUSION: PRSs developed in this study, from association data from multiple ancestries, can enhance risk stratification for women of Asian ancestry
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