International Journal of Economics, Business Management and Accounting (IJEBMA)
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Effects of Human Resource Accounting on Organisational Productivity of Selected Tertitay Institutions in Oyo State
Get PDFThis study examined the effects of human Resource Accounting on orgnisational productivity of selected tertiary institution in Oyo state. The study focused on staff training, remuneration and development. The population of the study comprised of 74 employees randomly selected from public and private institutions. A structured and validated questionnaire was used for data collection from the respondents. The response rate was 80% of the respondents. Descriptive statistics and correlation were adopted in the analysis of data. The results of regression analysis revealed significant correlation of staff training and development with organisational productivity with p value .000<0.05 level of significant. Similarly, employee remuneration exert a positive significant effect with Organisational productivity with p value .000<.05 level of significant. The findings recommended that management can increase their organisational productivity by investing much in staff training and development and employee remuneration in return will bring a great improvement in organisational productivity of the institution
The Impact of Services Quality, Word of Mouths, Facility, Price Towards Customers Satisfaction for Hotel JW Marriott Medan
Get PDFThis study investigates the correlation between service quality, word of mouth referrals, facility attributes, pricing, and their collective influence on customer satisfaction at JW Marriott Medan hotel. Through a comprehensive analysis of these factors, the research aims to unveil their relative contributions to overall customer contentment. By discerning the key drivers of satisfaction, this study offers valuable insights to JW Marriott Medan\u27s management for refining their strategies, potentially fostering elevated customer satisfaction, positive reviews, and a competitive edge in the hotel industr
The Impact of Brand Image, Food Quality, and Product Price Toward Customers Attraction in Restaurant Nelayan Medan
Get PDFA normality test will be performed to determine if the data for the variables follows a normal distribution. The purpose is to choose the appropriate statistical method for exploring the relationship between the variables (Rizki & Gustia, 2019). The normality of the data is tested using the sig Kolmogrov-Smirnov statistic. SPSS Statistics 29 was used to run the test, and a significance level of 0.05 was selected. Data can be assumed to be normally distributed if and only if the p-value is greater than.05. In contrast, an abnormal distribution of data is indicated if the value is smaller than 0.0
The Case Study on the Relationship Between Crude Oil Prices Stimulating the Economic Growth in Malaysia
Get PDFThe uncertainty in the crude oil prices had always become the limelight attracting attention of many individuals and businesses over time concerning on the economic condition for the country. This concerns had not become any exception for Malaysia as the developing nation where the constant rising of the crude oil prices had been viewed as the contributor towards the development of the local economic growth in the country. With this, the problem statement had been identified to study the relevance impact and relationship between the drive of the crude oil price against the growth of the real GDP (Gross Domestics Product) rate in Malaysia. The quantitative study had bene designed to study the data based on the timeline from 2008 o 2023 to cover the economic cycle from the last financial crisis to recent time. The outcome of the study had provided clear evidence to reject the initial suggestion as there is not sufficient evidence to present the significant relationship between the crude oil price against the real GDP growth for the country. Therefore, the study had concluded with the irrelevance impact from the price of crude oil in affecting the economic growth in Malaysia where the future scope of study had been recommended to explore the similar study in other country as well as replacing other economic variables to understand further on the impact from crude oil prices in the econom
The Effect of Tax Arrears and Motor Vehicle Tax Revenue on Regional Revenue
Get PDFAs the development of motorized vehicles advances every year, this should have an impact on tax revenues, but basically there is no influence from the increase in vehicles every year on tax revenues and motor vehicle tax arrears. Likewise, what happens in the Cianjur Regency area is that every year the number of vehicles increases, revenue should also increase and arrears decrease, basically the increase in vehicles every year has no impact on tax revenues and arrears in the Cianjur Regency area, even to the point that targets and realizations are not achieved. Motor vehicle tax receipts and arrears which affect regional income in the Cianjur Regency area. So with this the researcher aims to find out how big the influence of tax arrears and motor vehicle tax revenue is on regional income in the Cianjur Regency area. The method used is a descriptive associative quantitative method, and produces an influence of tax arrears and motor vehicle tax revenues on regional income in the Cianjur Regency area of 75.5
The Influence of Brand Image, Social Media Advertisement, and Word of Mouth Toward Customer Attraction at Alvina Hotel, Pematang Siantar
Get PDFThis study investigates the collective impact of brand image, social media advertisement, and word of mouth on customer attraction at Alvina Hotel in Pematang Siantar. Through a mixed-methods approach encompassing surveys and qualitative interviews, the research illuminates the intricate relationships between these factors. Results highlight the pivotal role of a positive brand image in fostering customer interest and the potential of strategic social media campaigns to expand the hotel\u27s reach. Additionally, the study underscores the enduring influence of word of mouth in shaping potential guests\u27 perceptions and decisions. By delving into these dynamics, the research provides valuable insights for Alvina Hotel to refine its marketing strategies and enhance its competitive standing within the hospitality secto
Analysis of Village Financial Management in the Village Revenue and Expenditure Budget (APBDesa) Fiscal Year 2021
Get PDFThis research aims to analyze village financial management in the Village APBDes. The method used is a qualitative method. Data collection methods were carried out by means of observation, interviews and documentation. The results of this research show that Sindangasih Village has not fully implemented the principles of village financial management in the APBDesa based on Minister of Home Affairs Regulation Number 20 of 2018. At the planning stage, the APBDesa was said to be not optimal because the APBDesa was set on March 15 2021, so it became an obstacle for budget submission. At the implementation stage, the implementation of infrastructure is not yet effective because there is still a lot of development that has not been realized. At the administration stage, Sindangasih Village uses the siskeudes application. However, there is a lack of professionalism in preparing village finances using the Siskeudes application. At the reporting and accountability stage, the Sindangasih village government does not report the implementation report for the first semester, it only reports the APBDesa report in the final semester, namely on 31 December 2021. Furthermore, the Sindangasih Village Government carries out APBDesa accountability in accordance with Minister of Home Affairs Regulation Number 20 of 2018 concerning accountability reports for the realization of the Village APBD and APBDesa realization report and informed to the public through information media
The importance of having an inventory control system for the presentation of financial information for small businesses.
Get PDFThe purpose of this investigation is to publicize the importance for small companies to implement an inventory control system for the presentation of their financial statements. In many cases, one may come to think that accounting should be applied to large companies and that small-scale businesses do not need it, but the reality is different, based on the fact that accounting seeks to provide the same objective for all companies, to control the resources and generate profits that help them to remain in time, in favor of this and to achieve a contextual knowledge of the study, a brief historical review of accounting is carried out from its origin, reaching the implementation of IFR
Tax Justice and Voluntary Compliance of the Taxpayers in Nigeria
Get PDFThe study examined how tax justice could influence voluntary tax compliance among taxpayers in Nigeria in which the theoretical underpinning was expediency theory which establishes the practicability and feasibility of a tax administration to the extent of its formulation and collection. The work’s methodology was an ex-post facto research design where the authors were afforded an avalanche of secondary sources-oriented data between 1981 to 2020. The proxies of Tax justice were Petroleum Profit Tax (PPT), Companies Income Tax (CIT), Duties and (D) while the proxies of voluntary compliance before the advent of Voluntary Assets Income and Declaration Scheme (VAIDS) is the Gross Domestic Product (GDP) upon which tax was paid). The result of the study of the main objective posited a significant relationship between tax justice and voluntary tax compliance among taxpayers (0.03 @ 5% significance level). The result of the specific objectives also revealed a significant relationship between the explained and explanatory variables (0.02, 0.00 @ 5% significant level). In addition, the Analysis of Variance (ANOVA) result of 0.00 is significant at the 5% level. Also, Pearson’s result shows a positive correlation between GDP on one hand and PPT, CIT, and D on the other hand. The study, therefore, concluded that with a virile and formidable tax justice system many taxpayers will voluntary and promptly file returns to pay tax since they can now feel the impact of the tax regim
Developing a Comprehensive Library Marketing Strategy for Effective Outreach
Get PDFThe promotion and marketing of the library and information sector is necessary in academic environments such as universities and colleges in order to raise awareness of the library services. Product marketing is crucial for businesses in order to improve sales and, ultimately, profit. The idea of promoting libraries and marketing library services is discussed in this essay. The collections of academic libraries are diverse. Marketing library products is essential to promoting the active collection. In this essay, methods and strategies for effectively marketing library services are suggested