974 research outputs found
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Evaluating the internal control system for managing PBB-P2 receivables in Majene Regency, West Sulawesi Province
No full textPurpose: This study aimed to evaluate the effectiveness and examine the efforts made to overcome potential internal control system constraints in managing PBB-P2 Receivables in Majene Regency.
Research methodology: Data collected through interviews and questionnaire distribution were analyzed using qualitative descriptive analysis to assess the effectiveness of SPI. The analysis also evaluated the constraints and efforts made to overcome SPI’s weaknesses of SPI in managing PBB-P2 Receivables in Majene Regency.
Results: The results showed that the internal control system of BAPENDA Majene Regency was not effective in managing PBB-P2 Receivables because of weaknesses in the control and monitoring of environment elements. The implementation of internal controls is hindered by low taxpayer compliance due to inadequate information regarding PBB-P2 Receivables. Another obstacle is the inaccurate calculation of receivables, because it is not supported by clear details. In addition, internal control is hindered by the absence of an up-to-date NJOP.
Limitations: This study was limited to the value of PBB-P2 Receivables for Majene Regency during 2016-2020.
Contribution: The results are expected to provide additional information regarding the factors influencing the management of PBB-P2 Receivable collection. The findings also provide advice and evaluation for regional governments, especially the Regional Revenue Agency of Majene Regency
Intellectual Capital and Financial Performance of Quoted Manufacturing Firms
No full textPurpose: This study examined the effect of intellectual capital on the financial performance of quoted manufacturing firms on the Nigerian Stock Exchange (NSE). The study specifically evaluated the effect of the value-added intellectual coefficient (VAIC) on Asset Turnover (ATR), Gross Profit Margin (GPM) and Return on Assets (ROA) from 2011 to 2019.
Research Methodology: The research design used in the study is ex post facto. Non-probability sampling was the method of sampling that was employed in the investigation. Twenty (20) consumer products manufacturing companies that had been listed on the NSE for nine years made up the final sample. In earlier investigations, this was deemed sufficient for regression analysis. The analysis makes use of secondary data taken from the companies’ annual reports. The information spanned a nine-year span, from 2011 to 2019.
Result: There is a non-significant negative effect of value added intellectual coefficient on the Asset Turnover Rate (ATR) of quoted manufacturing firms; however, there is a non-significant positive effect of VAIC on Gross Profit Margin (GPM) and Return on Assets (ROA) of quoted manufacturing firms.
Limitation: The main limitation is the duration of time the study was conducted and the delisting of some firms during the period.
Contribution: The research adds to the body of knowledge about developing nations, on the nexus of VAIC and financial performance. It reiterates the point that firms should emphasize intellectual capital accounting and disclosure to boost and maintain a motivated workforce and its potentially beneficial effect on firm valuation in this knowledge era
Factors affecting household debt to moneylenders
No full textPurpose: Moneylenders, sometimes called 'loan sharks' due to their high interest rates, are informal financial institutions that offer loans not in line with Islamic law. This study analyzes the factors that influence the behavior of households regarding debt to moneylenders.
Research Methodology: This research employs descriptive and logistic regression analyses using primary data collected from locals in Jagapura village, Cirebon.
Result: The results indicate that basic household necessities determine their debt behavior. However, Islamic financial literacy and increasing income present effective solutions for moneylenders to overcome their debt.
Limitation: This study is based on primary data from a specific village, Jagapura, in Cirebon, which may not be representative of all households in debt to moneylenders in other regions or settings.
Contribution: The study suggests that Islamic financial institutions should assist unbankable communities needing funds for daily expenses by performing social functions such as offering interest-free loans (qardhul hasan) and providing Islamic social finance. The establishment of sharia compliant savings and loans could also be a solution to usury-related issues
Sustainable tourism development in Bangladesh: Challenges and opportunities to promote the Sundarbans
No full textPurpose: The main objective of this study is to determine what needs to be managed and what obstacles make this World Heritage Site more attractive to tourists through sustainable development.
Research Methodology: The study was mainly quantitative in nature. To acquire primary data, the upazilas of Koira and Dumuria in the Khulna district, as well as Shyamnagar, Debhata, and Tala in the Satkhira district, were conveniently sampled because a sizable portion of Sundarbans are located there. A total of 365 individuals from five preselected locations completed a standardized questionnaire to provide information, and respondents were selected using a simple random sampling procedure. Statistics, such as frequency and percentage, and the logistic regression (LR) model were used to examine the data.
Results: Among the independent variables included in the NES framework, only eight variables—advantages of natural diversity, natural complications, compatibility, multi-culture opportunity, diversity of life, job opportunity, GDP contribution, and income opportunity—significantly influenced the sustainable development of tourism in the Sundarbans area.
Limitations: This research is based on the selected sample about the sustainability, protection, and promotion of Sundarbans, but most of the respondents had limited ideas about these key issues.
Contributions: If a sustainable communication system and a standard resort or hotel-motel are built, domestic and foreign tourists will be interested. Additionally, specific policies and adequate security arrangements should be implemented. Above all, the concerned ministries of the government should come forward to create awareness among the people living in the Sundarban area to protect the natural diversity of the region
The leverage and company size impact on delay in the audit
No full textPurpose: The goal of this study is to investigate the impact of leverage and company size on the delay in auditing of manufacturing companies listed on the IDX (2016-2018).
Research methodology: Descriptive and vericative methods were used for the study design. The purposive judgement sampling method was used for sample determination in the present study. The program used was SPSS Version 20.00.
Results: The findings show that simultaneously variable leverage and company size affect audit delays.
Limitations: This study only uses data from the IDX for 2016-2018 which allows data not to be obtained in detail, and the sample in this study only uses manufacturing companies that use rupiah currency.
Contribution: Author, Idx, and Public
Comparing The Online Video Review and Written Review on Increasing Intention to Purchase
No full textPurpose: The growth of e-commerce and rapid technological development have prompted changes in business actors in marketing products and consumers when buying a product. To convince potential buyers, reviews of a product are essential, likewise, to convince the prospective consumer.
Research methodology: This study used an experimental approach to test the effectiveness of product reviews in the form of videos or writings on increasing purchase intentions. The experiments were conducted with 118 students selected from the population. A simple randomized participant design was used.
Results: The experimental results show a significant increase in purchase intention for consumers who see reviews of cosmetic products in videos and writing. There is no significant difference between the use of reviews in the form of videos and writing on purchase intentions.
Contribution: This means that the use of reviews on a product using both video and written media is equally effective in arousing potential customers to buy a product as long as information clarity is described in the review. Practically, these findings form the basis for business people to take advantage of reviews in marketing their products
Application of strict liability principles in environmental dispute resolution
No full textPurpose: The aim of this study is to analyze the factors causing the Strict Liability principle to not be implemented effectively and the efforts that can be made so that the Strict Liability principle can be implemented effectively.
Research Methodology: This study employed a normative empirical method with a descriptive analysis approach. Secondary data is acquired through meticulous literature review and subjected to qualitative analysis. Rigorous literature selection ensures data validity. The outcomes of the analysis serve as the cornerstone for accurate conclusions within the research.
Results: The results of the research show that the principle of Strict Liability cannot be implemented effectively because there are political deviations in the law of environmental dispute resolution after the enactment of the Job Creation Law and there are policy inconsistencies in resolving environmental disputes.
Limitations: Environmental dispute resolution still uses the principle of liability based on fault, which requires proving elements of fault on the part of the defendant. In the context of resolving environmental disputes, there is still a basis for liability based on the principle of Strict Liability, which does not need to prove the defendant's fault if he has fulfilled the elements contained in Article 88 of Law Number 32 of 2009.
Contribution: Efforts that can be made to implement the Strict Liability principle effectively are, first, reorienting policies and strategies for resolving environmental disputes. This can be realized by preventing, overcoming, and restoring pollution and damaging natural resources and the environment, as well as strengthening institutions and law enforcement in the field of natural resources and the environment. Second, there are legal political irregularities in resolving environmental disputes after the enactment of the Job Creation Law
Implementation of Prudential Principles in Providing Credit Loans to Shopee Marketplace Consumers
No full textPurpose: The aim of this study is to analyze the application of the prudence principle for finance companies in providing credit loans to shop marketplace consumers.
Research methodology: This study employs a normative empirical method using a descriptive analysis approach. Secondary data were acquired through meticulous literature review and subjected to qualitative analysis. Rigorous literature selection ensured data validity. The outcomes of the analysis served as the basis for accurate conclusions within the research.
Results: The findings and discussion of this study encompassed two pivotal dimensions. The first is the urgency to implement the prudence principle in extending credit loans within the Shopee marketplace. This includes the implications and practical implementation of the principles of financial transactions on the platform. Second, it identifies the challenges associated with applying prudence to credit loan provisions.
Limitations: Providing credit loans to shop marketplace consumers does not fully implement prudence. In practice, this principle emphasizes that Shopee requires in-depth analysis before providing credit loans to its consumers. Shopees should carry out a comprehensive analysis to provide credit loans, which includes character analysis, capability analysis, capital analysis, collateral analysis, and analysis of economic conditions, proactively to reduce the risks that may occur. during the process of granting credit and repayment.
Contribution: This study provides a comprehensive understanding of the prudence principle in the context of extending credit loans to consumers within the framework of the Shopee e-commerce platform
Investigation of functional and sensory properties of plantain flour in citric acid
No full textPurpose: This study investigated the effects of process variables on the proximate, functional, and sensory properties of plantain flour.
Research Methodology: The plantain fruit was sorted and hand-peeled using kitchen knives. It was then cut into various slices of 2 – 6 mm and steeped in citric acid solutions with concentrations ranging between 1 – 5 %. The steeping time varied between 30 – 120 min. The pretreated plantain slices were processed into flours. Process parameters were analyzed using the response surface methodology of Design Expert software.
Results: The proximate parameters of the flour samples showed no significant difference (p > 0.05), but there were significant effects (p< 0.05) on the functional and sensory properties of the flour samples. The functional properties were found to differ significantly.
Limitation: This study did not consider the application of other optimization methods such as genetic algorithm and particle swarm optimization in estimating the optimum points. Future studies could focus on these areas.
Contribution: The validation of the optimization processes showed success in the application of citric acid in the production of novel plantain flour
The influence of training, discipline, and innovation on the performance of members of the Regional National Crafts Council (Dekranasda) in Tanjungpinang City: A quantitative study
No full textPurpose: This Purpose is The study examines the impact of innovation, discipline, and training on Tanjungpinang City members of the Regional National Crafts Council (Dekranasda) performance.
Research methodology: The Methodology used a quantitative approach with a descriptive quantitative design and surveyed 130 Dekranasda members. The data was collected through questionnaires and analyzed using SEM-PLS and path analysis.
Results: The Result found that training has a significant influence on motivation, discipline, and performance. Discipline and innovation also have a significant influence on motivation and performance. The study also found that motivation has a significant influence on performance. The study concludes that training, discipline, and innovation are important factors in improving the performance of Dekranasda members.
Limitations: Recognizing inherent limitations, this study acknowledges constraints related to sample size and potential biases in self-reported data. These limitations inform the boundaries of the generalizability of the findings.
Contribution: This research contributes valuable empirical evidence to the field, shedding light on the nuanced interactions between training, discipline, and innovation within the specific context of Dekranasda. The findings offer practical implications for enhancing the performance of regional crafts councils.
Implementation: The implementation is Training has a major impact on performance, discipline, and motivation. Motivation and performance are also greatly impacted by creativity and discipline. The study also discovered a strong correlation between motivation and performance. The study concludes that training, discipline, and innovation are important factors in improving the performance of Dekranasda members