scholarly journals FORECASTING OF NET PROFIT AND THE AREA OF LAND OF PRIVATE ENTERPRISES

2022 ◽  
Vol 43 (4) ◽  
pp. 500-516
Author(s):  
Diana Shelenko ◽  
Ivan Balaniuk ◽  
Liudmyla Sas ◽  
Mykola Malik ◽  
Petrо Matkovskyi ◽  
...  
Keyword(s):  
Private Enterprises ◽  
Net Profit

The Effect of Current Ratio and Debt to Asset Ratio on Net Profit Margin and Stock Prices: A Study of Basic Industry and Chemicals Companies

2020 ◽  
pp. 282-294
Author(s):  
Sudirman S ◽  
Muhammad Wahyuddin Abdullah ◽  
Muhammad Obie
Keyword(s):  
Stock Prices ◽  
Stock Exchange ◽  
Secondary Data ◽  
Profit Margin ◽  
Current Ratio ◽  
Industry Sector ◽  
Basic Industry ◽  
Net Profit ◽  
Equity Ratio ◽  
Index Value

This study examined the effect of current ratio and debt to asset ratio on net profit margin and stock prices of the sector basic industry and chemicals companies listed on the Indonesia Stock Exchange in the period 2015-2019. The object of research was the stock prices of companies in the Basic Industry and Chemicals sector, which have been published through the official website of the Indonesian capital market. It was used secondary data derived from the monthly statistics, including Current Ratio data, Net Profit Margin, Debt to Asset Ratio, and data on closing prices for the period 2015-2019. In analyzing data, it was used path analysis of secondary data obtained from the basic industry sector financial statements of 60 companies. The company's performance in this sector is considered quite good when seen from the movement of the index value in the last five years. The results show that direct current ratio had a positive and significant effect on the net profit margin, and the debt to equity ratio did not significantly influence the net profit margin. The current ratio has a positive and significant effect on stock prices, and the debt to equity ratio has a negative and not significant effect on stock prices. In contrast, the net profit margin has a significant effect on stock prices in the basic industry sector companies on the Indonesia Stock Exchange. Indirectly the current ratio has a positive and significant effect on stock prices. In contrast, the debt to asset ratio has a negative and not significant effect on the company's stock prices in the basic industry sector on the Indonesia Stock Exchange.

MODERN PROBLEMS OF ACCOUNTING AND ANALYTICAL ENSURING FINANCIAL RESULTS MANAGEMENT

2020 ◽  
Author(s):  
Yuliia Peniak ◽  
◽  
Nataliia Horokhovatska ◽  
Keyword(s):  
Performance Management ◽  
Enterprise Management ◽  
Goods And Services ◽  
Financial Condition ◽  
General Evaluation ◽  
Net Profit ◽  
Business Entities ◽  
Results Management ◽  
Main Components ◽  
The Impact

The main purpose of any enterprise in the market economy is to obtain high financial results. One of the main conditions for the effective functioning of the enterprise is ability to generate profit in the amount that will create the financial basis for further development and expansion of the enterprise, comply with social and material needs, ensure competitiveness in the market of goods and services. The need for accounting and analytical management of financial results stems from needs of owners, the state and employees in information that will enable them to identify patterns and trends in financial results, identify and assess the main factors influencing the process of their creation, distribution and usage, identify reserves and thus increase the level of profitability. Despite the significant scientific contribution in the field of research of financial results of the enterprises, the issue of improvement aims to the accounting and analytical maintenance of management of financial results of the enterprise remains actual. That is why the purpose of the study is to substantiate the theoretical and practical aspects and develop approaches to improving the mechanism of formation of accounting and analytical support for the management of financial results of the enterprise. Accounting and analytical management of financial results of the enterprise is a set of interconnected elements of production and management system, activities carried out by the subject of management, creation of a certain structure, as well as collection, accumulation, storage and analysis of information necessary for effective operation of the enterprise. The main components of the study of accounting and analytical support of financial performance management are the formation of methods of analysis, control and forecasting of financial results, which requires specification of the components of the analytical and controlled process within the organizational and information model. Namely, the formation of reliable information about the financial condition of the enterprise, the analysis of economic indicators of the enterprise is of great importance in the system of general evaluation of business entities. Their research makes it possible to assess the dynamics of the structure of income and expenses, to determine the impact of factors on the company's profit from various activities, as well as to find reserves to increase the net profit of enterprises. Thus, the improvement of accounting and analytical support of enterprise management is based on the use of modern forms, methods and principles that place new demands on the formation of unbiased, complete, timely, clear and useful accounting and analytical information about the enterprise and its financial results.

Legitimation of Private Property in the Means of Production in Ukraine

2020 ◽  
Vol 53 (3) ◽  
pp. 64-87
Author(s):  
Volodymyr Reznik ◽  
Oleksandr Reznik
Keyword(s):  
Private Property ◽  
Psychological Adaptation ◽  
Social Recognition ◽  
Private Enterprises ◽  
Private Land ◽  
National Academy Of Sciences ◽  
Theoretical Approaches ◽  
Basic Hypothesis ◽  
Ideological Attitudes ◽  
Means Of Production

This article explores the sources of legitimacy of private property in the means of production in Ukraine. The conceptualization of legitimacy of private property was made by analyzing theoretical approaches to the study of the foundations of private property relations in Western countries. The application of these approaches tests economic utilitarian, psychological, and sociocultural explanations of legitimacy of large and small private enterprises and private land in the process of activation of post-communist transition of Ukrainian society. The basic hypothesis was that the process of legitimation of private property in the means of production proceeds by uniting utilitarian and psychological adaptation with sociocultural agreement of ideological attitudes. This hypothesis was verified with the help of created legitimacy indices by comparison of linear regressions and data of the Institute of Sociology of the National Academy of Sciences (NAS) of Ukraine for 2013 and 2017. The results indicate that the hypothesis has been held true only concerning legitimacy of small private enterprises. They have acquired a moderate extent of legitimacy owing to the fact that besides the factors of adaptation, social recognition has increased at the expense of people who support the multiparty system and the liberal and mixed methods of regulation of the economy. In contrast, the existence of large private enterprises and private land has not acquired the corresponding sociocultural foundation.

Difference in the Capitalization of Borrowing Costs between Local Government-owned and Private Enterprises

2017 ◽  
Vol 26 (3) ◽  
pp. 275-305
Author(s):  
Jai-Min Goh ◽  
Jin-Cheol Bae ◽  
A-Yong Lee ◽  
Sang-Su Park
Keyword(s):  
Local Government ◽  
Private Enterprises ◽  
Borrowing Costs

Corporate Social Responsibility: A Perspective

Think India ◽  
2019 ◽  
Vol 22 (3) ◽  
pp. 479-489
Author(s):  
Dr. Nistha Sharma ◽  
Neelakshi Kaushik
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Gender Equality ◽  
Net Worth ◽  
Net Profit ◽  
Corporate Social

As Corporate Social Responsibility (CSR) continues to mature, one of the paradigms shifts we’ve seen in recent years is a move towards “values”. CSR motivates companies to be ethically right by contributing socially, economically and environmentally. In 2014, government made mandatory for companies to spend 2 per cent of their three-year average annual net profit on CSR activities in each financial year, starting from Financial Year 2015. The norms are applicable to the companies with at least Rs 5 crore net profit or Rs 1,000 crore turnover or Rs 500 crore net worth. As an amendment to The Companies Act, 2013, businesses can invest their profits in areas such as education, poverty, gender equality, and hunger.

Corporate Social Responsibility Practices in Indian Petroleum Companies: A Case Study of Selected PSUs

Think India ◽  
2018 ◽  
Vol 21 (3) ◽  
pp. 13-18
Author(s):  
Abhijit Ranjan Das ◽  
Subhadeep Mukherjee
Keyword(s):  
Corporate Social Responsibility ◽  
Public Sector ◽  
Social Responsibility ◽  
Business Environment ◽  
Annual Reports ◽  
Net Worth ◽  
Net Profit ◽  
Petroleum Companies ◽  
Corporate Social

Corporate Social Responsibility (CSR) is not a very new concept, it is an old concept. Earlier, in India it was optional to the company that they may contribute voluntarily towards CSR but after the Companies Act 2013, it was formally introduced in the business environment and was made mandatory for those companies whose net worth and profit cross a threshold limit. They should contribute 2% of the average net profit of just preceding three years profit. This paper primarily focuses on CSR practices of some selected public sector petroleum companies in India. The study has been conducted based on the Annual Reports of seven selected public sector companies. Five years of data on CSR spending from 2009–10 to 2014–15 were examined. Moreover, the pattern of expenses was also examined. Since petroleum companies are giants of the India economy and contribute significantly towards the Gross Domestic Product (GDP) of our country. Thus it is necessary to look into how these companies are contributing towards CSR. An attempt has been made to examine the early impact of Section 135 of the Companies Act.

Factors That Influence Financial Performance

2019 ◽  
Vol 118 (5) ◽  
pp. 1-8
Author(s):  
Nursito ◽  
Yulianto Hadi ◽  
Dewi Puspaningtyas Faeni
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Debt Ratio ◽  
Working Capital ◽  
Current Ratio ◽  
Feed Industry ◽  
Livestock Feed ◽  
Net Profit ◽  
Asset Turnover ◽  
Equity Ratio

This study aims to test empirically the factors that affect financial performance: current ratio, debt ratio, debt to equity ratio, total asset turnover, working capital turnover and net profit margin on return on investment in subsector of livestock feed industry listed in Indonesia Stock Exchange during the period 2006-2015.

ANALISIS PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSETS TURNOVER, NET PROFIT MARGIN TERHADAP RETURN ON EQUITY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2008-2010

MANAJERIAL ◽  
2018 ◽  
Vol 1 (1) ◽  
pp. 14
Author(s):  
USWATUL KARIMAH
Keyword(s):  
Significant Influence ◽  
Profit Margin ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Return On Equity ◽  
Financial Report ◽  
Net Profit ◽  
Equity Ratio ◽  
Level Of Significance ◽  
Observation Period

This research performed in order to test the influence of variabel, Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover (TAT), dan Net Profit Margin (NPM) toward Return on Equity (ROE). Methodology research as the sample used proposive sampling with criteria as (1) Manufacturing companies that listing at JSX who provide financial report year ending 31st December during the observation period 2008 – 2010, well available at JASICA index. (2) Companies must be the listined at the beginning of the period of observation and not on the delisting until the end of the observation period. (3) The financial report include the value of financial ratios to be studied include ROE, CR, DER, TAT, and NPM. (4) At the beginning of the observation period until the end. Total of 23 samples obtained from 131 firms during the observation period of three years in the manufacturing sector. Sample amount as much 69 during the observation period of three years. Data analysis with multi linier regression of ordinary least square and hypotheses test used partial t - test, simultan F – test at level of significance 5%. Empirical evidence show as CR, DER, and TAT to have not significant influence toward ROE of manufacturing companies listing in JSX over period 2008 – 2010 at level of significance >5%. While the rest NPM to have significant influence toward ROE of manufacturing companies listined in JSX over period 2008 – 2010 at level of significance 5%. While, four independent variabel (CR, DER, TAT and NPM) to have significant influence toward ROE at level of significance 5% as 0,000%. Predictable of the four variables toward ROE is 56,9% as indicated by adjusted R square that is 56,9% while the rest 43,1% is affected by other factors is not included into the study model. 

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