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Journal : JOURNAL OF APPLIED MANAGERIAL ACCOUNTING

CDIO Framework: A Solution of The Project-Based Learning Problem in Accounting Study Program Fadillah, Fadillah -; Zelmiyanti, Riri; Irianto, Danar; Riadi, Sugeng
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 1 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i1.7379

Abstract

This study assesses the readiness of the accounting Study Program at Batam State Polytechnic in implementing CDIO as a PBL-based MBKM support. Although PBL has been integrated in education there, constraints such as inefficient schedules are still common. Qualitative descriptive method is used by conducting interviews with related parties. The results showed that the initial implementation of CDIO involves the division of the project in one semester supported by relevant subjects. By implementing CDIO, it is expected to reduce constraints during PBL, improve time efficiency, and course management involved in the project. It is recommended that accounting study programs continue to prepare themselves in implementing CDIO and involve relevant courses to support PBL
ANALISIS PERBANDINGAN MODEL SPRINGATE DAN ALTMAN Z-SCORE TERHADAP POTENSI FINANCIAL DISTRESS SEKTOR PROPERTI & REAL ESTATE DI INDONESIA TAHUN 2018-2022 Hesi, Titia; Zelmiyanti, Riri
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 2 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i2.7908

Abstract

This research compares the predictive of the Springate model and the Altman Z-Score models for possible financial distress in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) between 2018-2022 is compared. Purposive sampling was used to choose of 12 companies from a population 25 companies, with a total of 60 data. The Paired Sample T-Test is used for comparative analysis, along with the IBM SPSS Version 22 application. The results indicate a significant difference between the two models, attributed to variations in the ratios used for calculation. The Altman Z-Score model shows higher accuracy, with a presentation of 91,67%, compared to the Springate model's accuracy of 83.3%. This indicates that the Altman Z-Score model is more proficient in predicting potential financial distress among property and real estate sector companies listed on the IDX.