Original Research
Management
Adi Gunanto
Abstract
This research aims to identify the most accurate model for predicting bankruptcy in the banking industry in Indonesia. The three models used in this study are the Altman X-Score, Springate S-Score, and Zmijewski Z-Score models. The population used consists of all banks listed on the Indonesia Stock Exchange ...
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This research aims to identify the most accurate model for predicting bankruptcy in the banking industry in Indonesia. The three models used in this study are the Altman X-Score, Springate S-Score, and Zmijewski Z-Score models. The population used consists of all banks listed on the Indonesia Stock Exchange (IDX). The data used are secondary data in the form of financial reports from 2012 to 2022. The methodology employed includes hypothesis testing using tests for normality, homogeneity, and one-way ANOVA. The research findings indicate that the Z-Score model is the most suitable and accurate model for predicting bankruptcy, with an accuracy rate of 85.53%. The S-Score model achieved an accuracy rate of 14.47%, while the X-Score model did not provide significant accuracy. The implications of the findings are that if the Z-Score model can be used to evaluate the financial health of banks and provide concrete preventive actions before bankruptcy occurs.
Original Research
Management
Sunday Oseiweh Ogbeide; Sunday Nosa Ugbogbo
Abstract
This study investigated the awareness, perceptions and satisfaction of bank customers over Islamic bank products and services within the Benin metropolis. The specific objectives of the research were to examine the relationship between awareness and Islamic bank products and services; find out if customers’ ...
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This study investigated the awareness, perceptions and satisfaction of bank customers over Islamic bank products and services within the Benin metropolis. The specific objectives of the research were to examine the relationship between awareness and Islamic bank products and services; find out if customers’ perception affects Islamic banks’ products and services; and investigate if there is a relationship between customers’ satisfaction and Islamic bank products and services in Nigeria. Structured questionnaires were used to elicit responses from one hundred respondents. The data collected was analyzed using the ordinary least squares (OLS) multivariate regression estimation method. Findings from the analyses revealed that customers’ awareness and satisfaction exerted negative and non-significant influence on Islamic banking products and services. Customers’ perception about Islamic banking products and services was positive and not significant. The study therefore recommends that operators and regulators of Islamic banks need to pay due attention to public awareness and perception with a view to enhancing patronage of the Islamic banking products and services and enabling the sector to effectively compete with its already well-established conventional counterpart.
Original Research
Accounting
Azzouz Elhamma; Rajae El-Moumane
Abstract
For several years, and especially during the health crisis caused by the Covid-19 pandemic, digitalization has become one of the major challenges for all companies. In this regard, several research works have been carried out to understand the possible effects of digitalization on some areas of management, ...
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For several years, and especially during the health crisis caused by the Covid-19 pandemic, digitalization has become one of the major challenges for all companies. In this regard, several research works have been carried out to understand the possible effects of digitalization on some areas of management, such as finance (Vasarhelyi et al. 2015, Pan and Seow 2016, etc.), work organization and jobs (Dorn, 2017, etc.), Human resources (Audrin et Davoine, 2017), etc. Unfortunately, this type of work is still absent in the field of management control (Quatrone 2016; Möller et al. 2020). In this context, this article, based on a survey carried out among forty-two Moroccan companies, aims to answer two main questions. First, how can we judge the degree of management control digitalization in the studied companies? Second, does the firm size impact this digitalization? The results obtained show that the management control digitalization is considered to be "moderate" in studied companies. It has also been shown that firm size does not have a statistically significant impact on this digitalization.
Original Research
Management
Behnoush Jovari
Abstract
This study aimed to identify and validate the organizational vigor creation model in the universities. In order to identify factors affecting the organizational vigor, after a focused literature review the consensus of the experts' opinion was explored. This information was placed in the form of a set ...
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This study aimed to identify and validate the organizational vigor creation model in the universities. In order to identify factors affecting the organizational vigor, after a focused literature review the consensus of the experts' opinion was explored. This information was placed in the form of a set of causal, intervening, axial, underlying, facilitating, strategic conditions and their outcomes by multiple codings based on granded theory model. These data were collected from 169 experts by snowball sampling method and the hypotheses were tested. For checking validity and reliability of the designed model SmartPLS and Spss softwares were used. Finally the relationships of these variables were presented based on the path analysis model. Based on the obtained results, Organizational vigor creation model, university growth has a significant effect on the strategic management of human resources; also, strategic management of human resources, intervening conditions and organizational support in resolving work-family conflict have a significant effect on university branding, and the latter also has a positive and significant effect on the vigorous state of human resources of the universities. The results of fitting showed that the model proposed in this study has good validity and fit. The significance, implications and limitations of results have also been deliberated for further research.
