This paper reviews the relevant literature on the impact of regulation and supervision on the profitability of banks. The paper reviews and critically analyses the theoretical and empirical literature on the relationship between regulations and profitability and their effect on the banks‟ risk profile. Considering the outcomes, findings and recommendations from studies as articulated in the literature reviewed, it is comprehensible that the impact of regulation and supervision on banking activities varies and appears to be hybrid and context specific to the period and sample under consideration. Such rules appear to evolve naturally according to economic and financial contexts and per country.
Procurement Practices and Performance of County Governments in Kenya; A Case of Nakuru County Government Original Research Article Country Kenya
Procurement practices concept has dominated most of the County government’s activities because of the value attached to the role of procurement in enhancing the performance of County governments. The research seeks to investigate procurement practices on performance of Nakuru County Government. The objective of the study was to explain the effects of financial management on Nakuru County government’s performance. The study was guided by principal-agent theory. The study adopted descriptive research design. Census technique was adopted to select research participants. The study population comprised of 84 County staff comprising 63 procurement officers, 5 head of departments from user departments and 11 sub-counties officers in charge of the 11 selected administrative units. Primary data was collected using close ended questionnaires. Frequency distribution tables were used in data presentation. The findings of the study showed that financial management and tendering had inverse but positive effect on performance of County government of Nakuru. The study recommended that financial management techniques should be improved. The study further recommends that further studies should be done in the same area but in other counties as the findings may not be the same.
Good Corporate Governance, Corporate Social Responsibility on Firm Value and Financial Performance as Moderating Variables Original Research Article Country Indonesia
This study aims to determine good corporate governance (KA & DKI), Corporate Social Responsibility on firm value (Tobin's Q) and financial performance (ROA) as moderating variables. This research was conducted on companies listed on the Indonesia Stock Exchange that have a sustainability report. The period used in the study is 2020. The method used for data collection is the documentation method, because the data collected is secondary data in the form of company sustainability reports. The method of collecting data is by browsing the website of each company listed on the Indonesia Stock Exchange. The sample in this study was obtained by purposive sampling method. Based on predetermined criteria, obtained 82 companies. The results of the study indicate that Good Corporate Governance as proxied by the audit committee has an effect on firm value. And financial performance as proxied by ROA can moderate the influence of Good Corporate Governance as proxied by an independent board of commissioners on firm value. Meanwhile, Good Corporate Governance as proxied by the independent board of commissioners and Corporate Social Responsibility has no effect on firm value. And financial performance proxied by ROA cannot moderate the effect of Good Corporate Governance as proxied by the audit committee and financial performance as proxied by ROA cannot moderate the effect of Corporate Social Responsibility on firm value.
The Growth of Nature Tourism in Brazil Original Research Article Country Portugal
Nature tourism has gained prominence since the 1970s, when it was realized that unrestrained economic growth caused numerous negative consequences to the environment, since growth was prized over conservation. From then on, environmental issues were the focus of many debates, which defended its preservation, conservation and recovery. In Brazil, nature tourism began in the 1980s, and since then it has grown in all regions of the country where there are beautiful natural landscapes, the traditional aspects of culture are striking, being possible to find agencies, hotels and inns that offer tourism and ecotourism packages. This tourism sector has grown significantly throughout the world. During the pandemic period, this growth was even greater, due to people's need to feel close to nature, in open environments, in the face of a home office and home school scenario, social distancing and other restrictions. In this way, through a bibliographic research, it was concluded that nature tourism had a sharp growth, presenting itself, even, as a new tendency in the tourism sector that tends to grow gradually. With this, Brazil, due to its countless natural beauties, biodiversity and ecosystems, should invest in nature tourism, seeking to harmonize this activity with sustainability.
Entrepreneurial Orientation and Risky Financial Behavior of Small and Medium Enterprise Managers Original Research Article Country Philippines
This study was conducted to determine the domain of entrepreneurial orientation that best influences the risky financial behavior of small and medium enterprise managers. The study used quantitative, non-experimental research design employing the correlational technique. The respondents of the study were 106 managers or owners of small and medium enterprises selected through random approach. An adapted and contextualized structured questionnaires were deployed to measure and establish the relationship between entrepreneurial orientation and risky financial behavior. Moreover, the mean, Pearson r, and regression were used as statistical tools. Results of the study showed that the levels of entrepreneurial orientation and risky financial behavior of managers were high. Also, the data revealed that entrepreneurial orientation has a significant relationship with risky financial behavior of SME managers. When regressed, it was found that observed variables of entrepreneurial orientation, innovativeness, proactiveness, and risk-taking statistically influence the risky financial behavior of SME managers. Of the three, risk-taking best influences risky financial behavior.
Proposing an Algorithm for Communication Planning Applicable to Investor Relationsin the Realm of Sustainable Innovation Original Research Article Country Romania
Alexandru Jurconi || Rodica Pamfilie || Ioana Popescu
In the last two decades, the growing concern for the environment has resulted in a veritable race for legislative changes and technological innovation. A prominent environment-related enactment is the ‘Single Use Plastic’ Directive 2019/904, whose provisions push the European soft drinks companies to adopt a minimum content (30%) of recycled polyethylene terephthalate (rPET) in their ‘virgin PET’ bottles until 2030. Such a technological disruption implies massive investments in bottling innovation, mainly grounded on attracted capital and propelled by the way the benefits of packaging sustainability are communicated to investors as key factors for investment decisions. In order to contribute to the way companies structure their multi-directional information exchange with potential investors, we transposed the features of the ‘Shannon-Weaver’ linear communication model into a proactive planning tool, to be deployed by any IR (‘investor relations’) department of entities seeking financing for their sustainability projects. In our adapted linear model, we factored in the fundamental role of ‘noise’ in the process of communication between companies and investors, thus pioneering a connection between innovation, disruption, and IR. Eventually, we determined that social media and the internet are covering ever-greater parts of investor relations function by offering to investors convenience and the sought content.
The Effect of Audit fee, Good Corporate Governance, Managerial Ownership, Debt Level, Operational Cash Flow Volatility and Firm Size on Earnings Persistence Original Research Article Country Indonesia
This study aims to determine the effect of audit fees, good corporate governance, managerial ownership, debt levels, operating cash flow volatility and firm size on earnings persistence by studying manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. Types of quantitative research. This study uses secondary data in the form of a company's annual financial statement document. The sample of this research is 73 companies. Testing Multiple linear regression analysis using SPSS Version 21. The results showed that the variables of managerial ownership, debt level, operating cash flow volatility and firm size had a significant effect on earnings persistence, while audit fees and good corporate governance as proxied by independent commissioners had no effect. significant to earnings persistence.
Financial Literacy and Corporate Social Responsibility as Predictor to Sustainability of Smes Original Research Article Country Philippines
Sustainability among SMEs is now a major concern due to the disruptive nature of financial and social concerns. Hence, this study explored financial literacy and corporate social responsibility as predictors of sustainability and presents the domains for growth and performance that aspired to know which domains of financial literacy and corporate social responsibility best predict the sustainability of SMEs in the Municipality of Kapalong. The quantitative descriptive-correlational method, a non-experimental design, was used in the study. Stratified random sampling was used in this study. The respondents of this study were the 366 SMEs. The statistical tools employed to interpret the data gathered are mean, Pearson-r, and regression analysis. The findings of the study revealed a very high level of financial literacy in terms of financial knowledge, financial influence, financial attitude, and financial behavior.It was also revealed that the level of Corporate Social Responsibility was very high in terms of community performance, workplace performance, and customer performance. Also, the level of sustainability in terms of corporate reputation, brand image, and financial value was very high. Moreover, there existed a significant link between financial literacy and corporate social responsibility towards the sustainability of SMEs. This study provides an enabling mechanism of frameworks for the sustainability of SMEs in local contexts.
Effect of Capital Intensity, Thin Capitalization, Transfer Pricing, Profitability and Sales Growth on Tax Aggressiveness Original Research Article Country Indonesia
This study aims to analyze the effect of capital intensity, thin capitalization, transfer pricing, profitability, and sales growth on tax aggressiveness in consumer goods industry sub-sector companies listed on the Indonesia Stock Exchange in 2017-2020. This type of research is a quantitative research using secondary data in the form of company annual reports, sampling is carried out using the purposive sampling method. The sample in this study was 60 samples. The analytical method used in this research is Multiple Linear Regression Analysis which is processed using the Statistical Package for Social Science (SPSS) version 21 application. The results showed that capital intensity, thin capitalization, transfer pricing, and profitability have no significant effect on tax aggressiveness. Meanwhile, sales growth has a significant effect on tax aggressiveness.
Digitalization and MSME Financial Performance: the Time of the COVID-19 Pandemic Original Research Article Country Indonesia
The results This study aims to assist practitioners in identifying strategies needed to respond to the impact of the ongoing pandemic to MSMEs and assist companies in predicting risks in the early stages of business decision- making and planning, and determine the action to be taken. The method used method qualitative descriptive. The population in this study is MSMEs in Indonesia Medan city. The sampling technique was simple random sampling. Method data collection by questionnaire and sample collection period 2 month with a total sample of 37 questionnaires obtained. The results of this study are epidemic Covid-19, many MSMEs have been affected, 43% of MSMEs have capital constraints, the impact of covid-19 for MSMEs is that only 50% of the results survive Covid-19 pandemic data and some others have stopped temporarily due to lack of capital and PPKM government policies. strategy that done by MSMEs to be able to operate during a pandemic by adding capital by 47% and using information technology by 29%. The use of information technology is carried out as a promotional media in the form of: WhatsApp at 88%, Facebook and Instagram at 6% each. Impact Covid-19 also affects the financial performance of 75% MSMEs earn a turnover of less than Rp. 30,000,000.00 and 25% of MSMEs have sales turnover Rp. 30,000,000-Rp. 50,000,000.
Comparative Effect of Tax Revenue on Economic Growth of Selected African Countries Original Research Article Country Nigeria
Fineboy Ikechi Joseph || Nwankwo, Kelechi Odii || Akujor Jane Chinyere
Tax revenue is often seen as a substitute of sustainable financing within a steady and predictable fiscal setting to promote economic growth and guarantee government financing of social and infrastructural needs of the citizenry. The objective of the study is to examine the effect of tax revenue on economic growth of ten selected countries from the five sub-regions of Africa such as West Africa, Southern Africa, North Africa, Eastern Africa and Central Africa. The study applied multiple OLS regression techniques as a statistical tool of analysis. The study reveals CIT, PIT, CED and VAT as a whole do not significantly affect the GDP of Botswana, Cameroun, Tunisia, DR/Congo, Egypt, Ghana, Kenya, Nigeria, and Uganda. On the contrary, CIT, PIT, CED and VAT as a whole have significant effect on gross domestic product of South Africa. The study recommended among others that African countries should introduce and maintain policies that will boost the continual and sustainable growth in tax revenue from custom and excise duty, personal income tax, company income tax and value added tax which are progressive in nature and ensure that tax revenue generated are adequately utilized to ensure sustainable economic growth.
Effect of Financial Stability, External Pressure, Change in Director, Effective Monitoring, Change in Auditor, and Arrogance on Financial Statement Fraud Original Research Article Country Indonesia
Fraud is usually carried out by management or employees who are used to benefit their own wealth or to help others involved with it. Financial reporting that contains a fraudulent component can cause a decrease in the integrity of a data where the data presented can mislead investors and other users of financial statements. When there is a material error in the financial statements, the data contained in it becomes irrelevant as a basis for decision making because the analysis carried out is not based on actual data. This study aims to empirically examine the effect of the pentagon fraud in explaining the incidence of financial statement fraud. This study consists of six variables, namely financial stability, external pressure, change in director, effective monitoring, change in auditor, and arrogance. The dependent variable, namely financial statement fraud, was measured using the Beneish M-Score. There are several financial ratios used in the M-Score detection, namely day's sales in receivable index (DSRI); gross margin index (GMI); asset quality index (AQI); sales growth index (SGI); depreciation index (DEPI); sales, general and administrative expenses (SGAI); leverage index (LVGI), and total accrual to total assets (TATA).The company can be said to be manipulating if the M-Score>-2.22. The results of the M-Score are then translated into a dummy variable where a value of 1 means committing fraud while a value of 0 means not committing fraud. The research sample is mining companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling method in this research is purposive sampling method, namely taking samples based on certain criteria, so that the final results obtained are 105 samples. This study used logistic regression analysis. Based on the results of the first and fifth regression models, namely financial stability and change in auditors had a positive effect on financial statement fraud, while external pressure, effective monitoring, and arrogance had no effect on financial statements fraud.
Marketing Mix and Customer Satisfaction Among Dot-
Accredited Hotels In Koronadal City Original Research Article Country Philippines
This study was conducted to determine the domain of marketing mix that best influences the customer satisfaction of the Department of Tourism (DOT) -accredited hotels in Koronadal City, South Cotabato, Philippines. The study used a quantitative, non-experimental research design employing the correlational technique. The respondents of the study were 350 hotel guests who billeted at DOT- accredited hotels in the City and were selected through a random approach. An adapted and contextualized structured questionnaire was deployed to measure and establish the relationship between marketing mix and customer satisfaction. Moreover, the mean, Pearson r, and regression were used as statistical tools. Results of the study showed that the levels of the marketing mix and customer satisfaction were high. Also, the data revealed that marketing mix has a significant relationship with customer satisfaction. When regressed, it was found that observed variables of marketing mix promotion, people, process, and physical evidence statistically influence customer satisfaction. Of the four, the process domain emerged as the best influencer of customer satisfaction.
The Influence of Intellectual Capital (IC), Green
Accounting, Foreign Investment, and Company Size on
Profitability at Company registered Mines
On the Indonesia Stock Exchange Original Research Article Country Indonesia
This study aims to analyze the effect of intellectual capital, green accounting, foreign investment, and company size on
the profitability of mining companies listed on the Indonesia Stock Exchange 2018-2020. This study uses a quantitative research
approach, using secondary data obtained from the IDX's official website, namely www.idx.ac.id and the company's official website.
Sampling in this study using purposive sampling method. From this method obtained 36 samples from 14 companies that meet the
criteria. The analytical method used is multiple linear regression analysis using SPSS 21 software. The results show that intellectual
capital, green accounting, and foreign investment have no effect on profitability, while firm size has an effect on profitability.
The Mediation Role of Sustainability Reporting
Disclosure on Financial Performance and Firm Value Original Research Article Country Indonesia
High levels of profitability and leverage can drive corporations to engage and disclose more broadly social responsibility
activities in order to improve their company's reputation and image of stakeholders. The quality of sustainability reporting is
expected to give stakeholders a positive corporate image and increase company value. Thus, if the company pays attention to the
economic, social, and environmental dimensions, the company's value will be guaranteed to grow in a sustainable manner, because
sustainability is a balance of economic, environmental, and community interests. The purpose of this study is to investigate the
relationship between financial performance and firm value using sustainability reporting as a moderating variable. Financial
performance, consist of profitability as measured by ROA and leverage as measured by DER. Tobin's Q is used to calculate firm
value. Meanwhile, the GRI G4 index is used to calculate sustainability reporting disclosure. The companies listed on the Asia
Sustainability Reporting Rating (ASRRAT) 2016-2020 are the focus of this study. Sustainability reports, annual reports, and
financial statements were used as data sources. Purposive sampling was used for data collection, and the method of data analysis
was the Partial Least Squares (PLS) test.
The Effect of Service Quality, Product Quality, Trust and Security on Customer Satisfaction in Using Mobile Banking Original Research Article Country Indonesia
This study aims to examine the effect of service quality, product quality, trust and security on the satisfaction of BCA customers in Surakarta in using mobile banking. The population in this study are all BCA customers in Surakarta who use mobile banking. The data used in this study is primary data obtained from the results of questionnaires circulated to BCA customers in Surakarta who use mobile banking. Sampling in this sample was carried out by convenience sampling, so that 100 samples were obtained. The data analysis technique used is multiple linear regression analysis with SPSS version 25 program. The results show that product quality, trustworthiness, and security have a significant effect on customer satisfaction, while service quality has no effect on customer satisfaction in using Mobile Banking services.
Administrative Control and Its Relationship to Making Sound Decisions Original Research Article Country Indonesia
In this article, we talked about administrative control and its relationship to making sound decisions, as we must be fully aware that administrative control is not understood by some and is interpreted as controlling employee errors and practicing methods of controlling them and killing the creativity and achievements of members of the institution, but it is a means of achieving some kind. organization and effectiveness within the enterprise; Administrative control is the means through which the administrative authorities can know how the work flows within the facility, in order to ensure the correct functioning of the work to achieve the objectives and discover errors, omissions or deviations and work to fix and put them. Take the necessary preventive measures to remove its causes.
Analysis of Financial Performance on Sharia Stocks Listed In the Jakarta Islamic Index (JII) During the Covid-19 Pandemic (As of September 30, 2021) Original Research Article Country Indonesia
Financial performance is an analysis conducted to see the extent to which a company has implemented by using financial implementation rules properly and correctly. Companies must have healthy and efficient financial performance to earn profits and improve company performance. Due to the COVID-19 pandemic, economic and business activities have decreased. The focus of this research is the analysis of financial performance on Islamic stocks listed on the Jakarta Islamic Index. The results of the study show that the independent variables consisting of Debt to Asset Ratio, Debt to Equity Ratio, Return on Assets, Return on Equity based on the results of data analysis using the Cross Section Approach (CSA) research method can be seen whether the financial performance is good or not by comparing the company average with the industry average. The results of this study indicate that the financial performance of most Islamic companies is not good, this happens because of the impact of the covid-19 pandemic which resulted in a decrease in sales because the decline in sales was not proportional to the operating costs and cost of goods sold.
Health-Related Basic Numerical Literacy Original Research Article Country Indonesia
Carina Ferreira || Teresa Abreu || Ricardo Gonçalves || José M. Pereira || Mário Basto
The purpose of this study is to evaluate the very basic numerical skills of health professionals and the general public, to correctly understand the health information that comes to them routinely. The importance of mathematical and statistical literacy cannot be overstated so that informed consent can take place and adequate joint decision-making between doctor and patient can happen. The goal is todecrease the number of interventions and increase the quality of the services provided, reducing healthcare spending as a result. The competences measured in this study encompasses basic but fundamental concepts related to risk, such as the comparison of risks for its correct assessment, the estimation of the reduction of unwanted effects in a group from the reduction in the number of unwanted effects in another group of a different size (absolute risk reduction), the recognition that the bases are necessary to be able to compare absolute frequencies between two groups, and the knowledge and perception that lowering all-cause mortality provides better evidence of benefit than lowering single-cause mortality. The results indicate a need to strengthen the numerical and statistical education of the general community, specifically physicians and nurses
Jordanian Accounting Bureau (From an administrative perspective) Original Research Article Country Jordan
The Jordanian Audit Bureau is a supreme audit institution on behalf of the legislative authority in monitoring public money, preserving it from waste, extravagance, misbehavior, and ensuring efficient use, as well as developing the efficiency of the performance of the entities subject to its oversight and contributing to supporting the national economy, its growth and stability by using a set of measures that enhance This starts from the development of the supervisory work plan to the preparation of financial reports, and all state institutions and the public sector or any party that disposes of public funds are subject to levying, spending, planning, financing, banking, trading or other things under the control of the Bureau, and any party whose law or regulation provides for the oversight of And the audit of the Bureau, with the exception of the judicial authority with regard to its judicial powers.
International Standards and Their Impact on Administrative Control Original Research Article Country Jordan
In our article today, we talked about the definition of international standards related to administrative control, as well as the role of those standards in achieving administrative reform and improving better performance of institutions, with the aim of ensuring that those in charge of the control process possess competence, integrity and independence in planning, implementing and reporting the results of their work. However, these standards related to administrative control require the dissemination and support of a culture of applying international standards for issued supreme administrative control bodies.
Ethical principles of management control Original Research Article Country Jordan
Public office ethics is one of the topics that occupy a great importance during the employee’s performance of a task, specifically the supervisory tasks, and the reason for this is due to the large number of cases of bribery, forgery, embezzlement, conflict of interest, job exploitation, nepotism, and employee abuse of his official authority, which leads to an increase in violations. From this standpoint, there are ethical principles that the auditors of the Audit Bureau must abide by. In this article, we will address a very important topic, which is the ethical principles of administrative control, as we will talk about how to investigate the public interest in the performance of the job by the employee, taking into account professional ethics, and this includes the speed of deciding cases, impartiality in the provision of services, or the interests of persons and bodies on the public interest.
Analysis of the Influence of Managerial Capabilities, Corporate Governance, Return on Assets (Roa) and Company Size on Profit Quality Original Research Article Country Indonesia
The existence of increasingly fierce competition between companies is what encourages companies to be able to compete and survive in maintaining their business. So this study aims to analyze empirical evidence regarding managerial ability, corporate governance, returns on assets, and company size on earnings quality. The population in this study are LQ-45 companies listed on the IDX in 2016-2020. Technique purposive sampling used as a sampling method with a final sample of 92 samples. The data analysis method used multiple linear regression analysis with the help of the SPSS program. The results showed that corporate governance has an effect on earnings quality. Meanwhile, managerial ability, return on assets(ROA), and firm size have no effect on earnings quality.
An Empirical Exploration on Mindfulness and Mindful Consumption Original Research Article Country Greece
Mindfulness is a very active research topic and is closely related to consumption behavioral aspects and attitudes. On the other hand, the concept of mindful consumption is a rather new emerging field in consumer behavior literature with a few studies addressing the key elements. It focuses mainly on the selection of what we are buying with intended consciousness and attention and enables us to discern the bare benefits from a promoted product and to make conscious choices that are in accordance with our values and have positive effects to ourselves, the society and nature. This study aims to explore some key dimensions of mindfulness and mindful consumption area and present the initial empirical findings from a survey held among Greek consumers. It is promising to see that the respondents in their majority are conscious about not being mindful at the time being, but at the same time they are willing to cultivate mindfulness. This will have a positive impact towards higher levels of mindful consumption. Results are of importance for social scientists and marketing research and can be further elaborated in subsequent research.
Executive Character Sustainability, Thin Capitalization, Political Connection, and Audit Quality on Tax Avoidance Original Research Article Country Indonesia
Tax avoidance is still a major problem in a country because taxes themselves are important as a supportsystems. Differences in interests that occur between companies and the government are the main reasons for tax avoidance. Taxes are the main source of national revenue, meanwhile taxes for companies are considered something that can reduce company income. This study aims to examine the effects of executive character, thin capitalization, political connections,andaudit quality on tax avoidance. The sample in this study is obtained using a purposive sampling of 73 manufacturing companies listed on the Indonesian Stock Exchange (IDX) in the 2018-2020 periods. The type of data analysis used is multiple regression analysis. The results show that political connections affect tax avoidance, meanwhile executive character, thin capitalization, and political connections do not affect tax avoidance.
Determinants and Practices of Voluntary Graphic Disclosure in Local Government Financial Reports in Central Java Province 2017-2020 Original Research Article Country Indonesia
One indicator that reflects good regional financial management is transparency. Transparency can be seen from other users to realize good, clean, and responsible governance. One form of transparency that can be taken by regional heads is by disclosing local government financial reports. The purpose of this study is to analyze the effect of government performance, level of government dependence, government wealth, and government size. The population in this study is Regency/City located in Central Java in 2017-2020. The sample in this study was taken using purposive sampling with a final sample of 140 samples used. The method of analysis used multinomial logistic analysis with the help of the SPSS program. The results of this study indicate that government performance, level of government dependence, and government size affect the voluntary graphics disclosure in districts/cities in Central Java in 2017-2020. Meanwhile, government wealth has no effect on voluntary graphics disclosure in districts/cities in Central Java in 2017-2020.
Counteracting Corruption In the Field of Public Procurement: E-Procurement in Ukraine Original Research Article Country Taiwan
This study considers the case of the e-procurement system being deployed in Ukraine as it is the second-largest country in Europe, and it has a tendency to guide all economies in the region by sharing its experience with the new system. The country went through remarkable trend-setting procurement systems that serve as a benchmark for most of the countries. Also, out of more than seventy member countries, it was the Ukrainian public e-procurement system ProZorro that won the first prize at the third annual Open Government Awards 2016 ceremony in Paris and the "Technology of the Future” award at C4F (Communications for the Future) Davos Awards.
This research makes use of a qualitative case study which refers to the exploration of any phenomena within a particular context using multiple sources of data and find out that the e-procurement system "ProZorro" quickly proved to be effective in Ukraine.
Analysis of the Influence of Return on Assets (ROA) and Company Size on Earnings Quality Original Research Article Country Indonesia
This study was to determine the effect of Return on Assets and Company Size on Earning Quality (Case Study of food and beverage company on the Indonesia Stock Exchange) for the 2018-2020 period. The population used in this study are all companies engaged in the food and beverage sector which are listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period.Hypothesis testing in this study uses multiple regression analysis. The results shows that Return on Assets has a partial positive effect on Earning Quality, with a significance value of 0.029. Company size does not have a partial positive effect on Earning Quality, with a significance of 0.264. Meanwhile, simultaneously, the Return on Assets and Company Size variables affect Earning Quality, with a significance value of 0.022.
Investigation of Village Fund Allocation Accountability in Duyungan Village, Sidoharjo District, Sragen Regency Original Research Article Country Indonesia
Village Fund Allocation is part of the village's fiscal authority to regulate and manage its finances for the welfare of the people. This research's objectives are to know and investigate the accountability of the 2020 Village Fund Allocation (ADD), especially in the implementation and accountability report, in Duyungan Village, Sidoharjo District, and Sragen Regency. This research was a qualitative study with a descriptive analysis approach. The research object was the Duyungan Village Office, while the research subjects were village officials (Village Head and Secretary of Duyungan Village) and the Duyungan Village community taken by sampling method. Data collection techniques were interviews and observation.Data analysis techniques used were data reduction, data display, and drawing conclusions, while data validity was tested using the triangulation technique. The results revealed that the accountability of Village Fund Allocation (ADD) is good. It can be seen through the village's general administrative services and community service activities using the APBD (Regional Revenue and Expenditure Budget) funds. In planning, deciding, and determining activities with village funds allocation, the government involves the community so that the community recognizes the activity program based on the allocated funds. The government is also transparent in spending village funds which are announced on billboards/MTT at the village hall. However, there are factors affecting the accountability of the Village Fund Allocation,including supporting (law and honesty, process, and policy) and inhibiting (position emptiness) factors.
The Impact of Regional Original Income, Capital Expenditure, and Economic Growth on the Financial Performance of Local Governments in the Surakarta Residency from 2015 to 2020 Original Research Article Country Indonesia
This study aims to analyze the effect of local revenue, capital expenditure and economic growth on the financial performance of local governments in the former Surakarta residency in 2015-2020. This research is included in quantitative research. The population of this research are districts/cities in Soloraya. The samples collected in this study were 42 local government financial reports in 7 districts/cities during the 2015-2020 period. The data used is secondary data where the data is obtained from the BPS for each district/city. SPSS 26 is used in research as an analytical tool. The results of this study indicate that (1) Regional Original Income has a Positive and Significant Effect on Regional Financial Performance. (2) Capital Expenditure has no effect on Regional Financial Performance. (3) Economic Growth Has a Positive and Significant Effect on Regional Financial Performance.
Factors Affecting Capital Expenditure and Social Assistance Expenditure Original Research Article Country Indonesia
In carrying out its administration, the Regional Government is given the right, authority, and obligation to regulate and manage its region by following applicable laws. Local governments are expected to be able to optimize the potential of the region, explore sources of regional income, increase competitiveness, manage regional resources efficiently and effectively, and manage and use finances as planned in improving regional financial performance to meet regional needs. , increase regional income. The population in this study were all regencies/cities on the island of Java that provided research data. The sampling technique used the purposive sampling method and obtained a sample of 196 data. The sample data were then analyzed using multiple linear regression analysis with the help of the SPSS 25 program. The results of this study stated that the local revenue from general allocation funds affected capital expenditures, while special allocation funds and the population did not affect capital expenditures. The results of this study also show that general allocation funds, special allocation funds, and population have an effect on social assistance spending, but local revenue has no effect
The Graduates of College of Business Administration of
Assumption College of Nabunturan: A tracer Study Original Research Article Country Philippines
This tracer study provides an access to understanding the stature of the College of Business Administration of the Assumption College of Nabunturan in terms of reasons why the graduate chose A C N, the skills and competency honed and displayed in the workplace, employment and further studies taken. Adescriptive exploratory study employing random sampling to determine its respondents, validity of responses was gauged at 30% - 60% response rate. The study found out that the alumni’s top four reasons in enrolling to A C N were location, opportunities for career advancement, competitive faculty and influence of parents. Further, the study revealed that 35% of the respondents are presently connected with the government sector and 65% are in the private institutions, while 7% are unemployed. Majority of those employed alumni or 46% were holding clerical position while a significant number of them or 22% were in the supervisory or managerial functions. Human relations, Communication, and Entrepreneurial were the skills dominantly performed by the alumni in the workplace.
Analysis of Effect of Long Term Financing on Profitability of Supermarkets in Central Business District Nairobi City Kenya Original Research Article Country Kenya
The research aim was to examine the effect of long-term financing on the profitability of supermarkets in the central business district of Nairobi city Kenya. The study was based on pecking order theory. The study adopted a cross-sectional explanatory research design. The study focused on 18 major supermarkets in Nairobi central business district Kenya. The target population was 18 branch supervisors and 18 accountants of major supermarkets in Nairobi central business district Kenya. The study utilized a census approach. Structured questionnaires were utilized to gather primary statistics from the respondents and secondary data were obtained from the annual corporate financial statements of selected supermarkets in Nairobi central business district. Data were evaluated by the use of descriptive statistical analysis and inferential statistical analysis. The statistics gathered were dissected using regression analysis with the support of Statistical Package for Social Sciences (SPSS) model 22. The relationship between long-term financing and profitability was assessed using Pearson’s correlation and multiple regression analysis. The study revealed that the long-term financing correlation coefficient was positive and significant (r=0.590**, P<0.000). Further revealed that long-term financing positively influenced the profitability of supermarkets in the central business district of Nairobi city. The study concluded that long-term financing had a positive and statistically significant effect on the profitability of supermarkets in the central business district of Nairobi city Kenya. The study recommends that management of the supermarkets should emphasize the need to make the ideal decisions that include increased long-term funding that will assist with expanding supermarket profitability, additionally, they should introduce strategies like a mix of equity and debt that will decrease the cost of capital which will boost profitability and ensure that there is optimal capital in their operations and developments. The study recommends that the government should nurture the retail sector by forming different strategies and schemes such as debt relief finance schemes, collateral-free loans, corporate rates reliefs, business rates deferral, and tax credits schemes to help improve their capital base and cash flow.
Financial Reporting Quality and Shareholders Wealth
Maximization of Listed Manufacturing Companies in
Nigeria Original Research Article Country Nigeria
This study examined financial reporting quality and shareholders wealth maximization of listed consumer goods manufacturing companies in Nigeria, from 2011 to 2020. Ten consumer goods manufacturing firms quoted on the Nigeria Stock Exchange were used. Financial reporting quality was measured by discretionary accruals, earnings persistence and earnings smoothening), while shareholders’ wealth maximization was measured by the return on equity. Ordinary Least Square (OLS) regression estimation technique was used with the aid of E-views 9 statistical software. The study found that earnings persistence has a significant and positive impact on shareholders’ wealth maximization in listed consumer good firms in Nigeria while discretionary accruals, earnings smoothing and earnings volatility have negative and significant impact on shareholders’ wealth maximization in listed consumer firms in Nigeria. The study concludes that financial reporting quality has a significant impact on shareholders wealth maximization of listed consumer goods manufacturing companies in Nigeria. The study recommends that consumer goods manufacturing firms in Nigeria should maintain competence in managing shareholders’ equity in order to ensure robust returns
The Effect of Change Strategies Adopted during the
Covid-19 Pandemic on Service Delivery and Financial
Performance of Small to Medium Enterprises (SMEs) in
Zimbabwe: A Survey of SMEs in Bindura Town Original Research Article Country Zimbabwe
Tsuro, M || Mufudza, T || Makurumidze, S || Bhebhe, T
This study examined the effects of change strategies adopted by SMEs on their performance particularly on service
delivery and financial performance. A survey of 105 firms was carried out in Bindura town (Zimbabwe). The study adopted the
pragmatism research philosophy and a mixed research paradigm was used to provide adequate information and make reliable
conclusions. The target population constituted of 143 SMEs and a sample of 105 SMES was selected using the stratified random
sampling method. Data was collected using a survey questionnaire and a semi-structured interviews and analysed using descriptive
and inferential statistics using the SPSS version 20. The findings of the study indicated that the educative strategy was the most
popular strategy employed by SMEs in implementing Covid-19 changes and that the change strategies employed positively
influenced service delivery and financial performance of the SMEs studied. The study recommended that, the Ministry responsible
for Small and Medium Enterprises Development and other interested stakeholders should offer change management training to
SME owners/managers to enable them to effectively coordinate employees during the change processes.
Marketing Strategies and Competitive Advantage of Small Retailers in Tantangan, South Cotabato Original Research Article Country Philippines
Rosemarie G. Nono || Thea G. Penetrante || Charmie A. Lagdamen
This study was conducted to determine which domain of marketing strategies that best influences the competitive advantage of small retailers in Tantangan, South Cotabato. The study used quantitative, non-experimental research design employing the correlational and regression technique. The respondents of the study were 119 small retailers selected through a total enumeration approach. Adapted and contextualized structured questionnaires were deployed to measure and establish the relationship between marketing strategies and competitive advantage. Moreover, the mean, Pearson r, and regression were used as statistical tools. Results of the study showed that the levels of marketing strategies and competitive advantage were high. Also, the data revealed that marketing strategies has a moderate positive relationship with competitive advantage of small retailers. When regressed, it was found that two domains of marketing strategies influence the competitive advantage of small retailers in Tantangan, South Cotabato. Of the two domains, process resulted as the best predictor of competitive advantage.
Prioritizing the Key Problems Affecting the Cold Chain Logistics in the Trading of Fruits and Vegetables from Xinjiang to Other Central Asian Countries: an IAHP Approach Original Research Article Country China
This paper analyzed the key problems that affected the cold chain logistics in the trading of fruits and vegetables from Xinjiang to other Central Asian Countries. The study used a combination of two traditional techniques; macro-environmental components (PEST analysis) and Analytical Hierarchy Process (AHP) to create the IAHP (Improved Analytic Hierarchy Process). This hybrid method was adopted to prioritize these key problems statistically in order of their importance to best address them. Cold chain technology had been in use in this region for a number of years in order to improve the quality of agricultural products in transit. According to the findings, overall planning and integration were the major challenges in cold chain logistics development. These findings were based on the researchers’ own simulated experiments and judgments, and should not be generalized beyond this region. Moreover, these could add some practical value and be beneficial in policy development and in managerial decision-making when addressing issues associated with uncertainties or risks in the supply chain, and contribute to the body of existing knowledge.
Assessing the Progress of the Operation Wealth Creation Project (2013-2022): The Perspective of the Social Framework for Projects Original Research Article Country Uganda
The paper assesses the performance of OWC project based on its objectives. The paper used a Social Framework for Projects approach. Data used included macroeconomic social and economic indicators, project performance reports, and published literature. Findings showed that the OWC project has strengthened subsistence households by enhancing crop and livestock inputs, access to factor and product markets, husbandry training, and entrepreneurship development. However, program planning, implementation, and monitoring and evaluation obstacles have prevented the program from achieving its principal goal of transforming the country’s subsistence households into commercial agriculturalists. The paper proposes policy recommendations to redress the obstacles.
Factors Affecting the Resilience of Cooperative in Region XII During the COVID 19 Pandemic Original Research Article Country Philippines
This study aimed to determine the factors that affect resilience of cooperative during the COVID 19 pandemic. Specifically, it explored the influence of leadership and management, collective skills, member participation, loyalty and commitment, innovation, partnership and linkages and government support and intervention to operational resilience of cooperative. Moreover, this study analyzed the moderating effect of cooperative profile in terms of cooperative and number of years in operation. There were 320 Multi-Purpose Cooperatives (MPC) responded in the study and answered the survey questionnaire through google form and on-site survey. The quantitative non-experimental research design, as well as correlational design was used to establish a statistically corresponding relationship. Descriptive statistics such as frequency count and percentage distribution described the cooperative profiles. The mean scores and weighted mean scores were used in the level of the variables of the study. Moreover, the Pearson Moment Correlation (Pearson’s r) determined the relationship of independent variables and dependent variable of the study. The Multiple Regression Analysis (MRA) stepwise method was used to identify the significant explanatory variables of operational resilience of cooperatives in Region XII.
There is a significant relationship between independent and dependent variables of the study. In addition, 5 factors statistically explain the operational resilience of cooperative namely: member participation, loyalty and commitment, innovation, leadership and management, government support and intervention and partnership and linkages. Both cooperative size and number of years in operation cannot statistically moderate the relationship of independent and dependent variable.
Exploring the Conditions for Delivering Mega-Urban Projects That Create Social and Economic Value Original Research Article Country Nigeria
If carefully planned by the government, mega-urban infrastructure projects like seaport development can create social value for communities and the region where they are built. But, achieving this requires a rigorous and quality investment at the front-end during project preparation, which involves cost and time, which most governments are unwilling to take. This research attempts to provide a framework that can help to address that challenge, using a case study analysis of the development of two seaports in Nigeria and Croatia. Four best practices that, if followed by infrastructure stockholders, can aid in the preparation of bankable mega-urban infrastructure projects, whether through a public-private partnership or public procurement, where identified.