scholarly journals Non-Financial Performance - Dimension of Business Way to be

Author(s):  
Gabriela SANDU ◽  
2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kyoungshin Kim

Purpose This study aims to introduce adaptive performance as an organizational performance dimension and examine the possible dynamics between the dimensions of a learning organization and adaptive performance. Design/methodology/approach This study used a survey and applied factor analysis and structural equation modeling analysis. Findings The results supported adaptive performance as an organizational performance dimension. Also, the findings of this study empirically proved that perceived knowledge and adaptive performance mediate the positive relationship between a learning organization and perceived financial performance. Research limitations/implications In addition to the current Dimensions of a Learning Organization Questionnaire (DLOQ) studies, this study revealed that adaptive performance, one of the nonfinancial outcomes improved by learning, had a significant effect on financial performance. Also, this study provided evidence of the additional construct validity of the DLOQ, particularly its performance measures. Practical implications This study advises practitioners to take a close look at how learning and organization development activities improve organizational performance overall. Originality/value This study supported a claim that learning and organization development activities in organizations have a strong potential to induce variance in intangible performance.


Author(s):  
Sanja Stankov ◽  
Jasmina Poštin ◽  
Marko Konjikušić ◽  
Aleksandra Jagodić-Rusić ◽  
Daliborka Mićić

This paper presents the results of research into the impact of organizational financial performance items (and financial performance dimension) on workplace bullying and mistreatment. The research was conducted in organizations in Serbia, and the respondents were employees in these organizations. A total of 536 questionnaires were collected, which were valid for further analysis. The results showed that most of the observed financial performance items did not have a statistically significant impact on workplace bullying in organizations. However, the item Salaries; statistically significantly, strongly and negatively affects all observed workplace bullying dimensions and self-labelling (mistreatment) items. Thus, low employee salaries provide fertile ground for the development of workplace bullying. Conversely, with an increase in employee salaries, there is a decrease in all aspects of workplace bullying. The paper gives explanations for these phenomena. It is important for leaders and managers in business organizations to know the processes and relationships researched here. Special care should be taken in conditions of unfavourable organizational financial performance, and especially low salaries of employees.


PRODUCTIVITY ◽  
2019 ◽  
Vol 60 (1) ◽  
pp. 70-78
Author(s):  
PREETI . ◽  
◽  
Dr. Kuldip Singh Chhikara ◽  

2018 ◽  
Vol 26 (1) ◽  
pp. 95-111
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Rizka Imanita Sholihati

This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange. Keywords: CAR, ROA, LDR, BOPO, CSR, PBV


2019 ◽  
Vol 5 (2) ◽  
pp. 75-88
Author(s):  
M. Shobihin ◽  
Sayekti Suindyah Dwiningwarni ◽  
Supriadi Supriadi

The financial statements serve as a benchmark in assessing the financial performance of the company as the basis for making business decisions. The motivation in conducting this research is to support previous research to see the development condition of one of the oil palm plantation companies. The purpose of this study is to assess the financial performance by using financial ratio analysis and horizontal analysis. The method used in this research is Quantitative Descriptive with analysis design using Term series Analysis. The result of the research based on financial ratio analysis shows the liquidity ratio and solvency ratio in good condition, while the activity ratio and profitability ratio are not good because it is below the industry average of similar companies. Based on horizontal analysis, financial performance fluctuated and influenced internal and external factors such as operational performance and the average price of world palm oil. The limitations of this study are using only two analytical tools and financial statements analyzed only the balance sheet and income statement.


2013 ◽  
Vol 1 (2) ◽  
pp. 33-38
Author(s):  
Wilson Nabua ◽  
◽  
Reynaldo Aleman ◽  
Marilou Abatayo ◽  
Edna dela Sierra ◽  
...  

2019 ◽  
Vol 9 (2) ◽  
pp. 35
Author(s):  
Sri Marti Pramudena

This study aims to determine the financial position and financial performance Cooperative Sucofindo Jaya (KOPSUCOFINDO JAYA) from fiscal year 2009-2011 through a comparative analysis / comparisons and ratio analysis. From the research, the authors obtained a picture that results of the financial position and financial performance of KOPSUCOFINDO JAYA as follows: (1) To Horizontal Analysis of the Balance Sheet shows the overall unfavorable developments as the rise of short-term debt experienced a greater percentage increase than the increase in current assets (2) For Horizontal Analysis of the SHU, SHU in 2010 an increase of 125.38% compared to 2009 and in 2011 increased by 282.47% compared to 2009, but this increase was not followed by a reduction in the burden of cost of goods, especially business and this increase was obtained from the contribution percentage increase in other income. (3) For Vertical Analysis of the Balance Sheet shows that in terms of assets, current assets are assets that make up the largest component but also cause considerable investment value embedded in current assets and also showed asset turnover, receivables turnover and working capital is very low under 1 times. (4) For the SHU Vertical analysis shows that income JAYA KOPSUCOFINDO more than 85% absorbed in the Cost of Goods. (5) For liquidity analysis showed that highly liquid KOPSUCOFINDO JAYA obtain an average value above 400%. (6) For solvency analysis shows that the performance is not good / not solvable because the results of the analysis LITA average of above 95%, Total Debt to Equity Ratio in the top 2.000%, and Net Worth Debt Ratio to average below 4%. (7) For activity ratios indicate that the performance is not good for Turnover of Assets value of 1 times. (8) For the rentability analysis KOPSUCOFINDO JAYA show results for ROA of 0.86% (2009), 1.31% (2010), 1.18% (2011), ROE in 2009 is 14.81%, 26.43% in 2010 and 2011 amounted to 31.11%, for the ROI of 0.56% in 2009, in 2010 was 0.96% and by 0.93% in 2011. (9) For the analysis of profitability, for the analysis of GPM in 2009 amounted to 1.49%, in 2010 of 2.31% and 3.92% in 2011. As for the analysis of NPM in 2009 amounted to 0.97%, in 2010 by 1.70% and by 3.10% in 2011. Keywords:  Cooperative Financial Performance, horizontal analysis, vertical analysis, Analysis of Liquidity, Solvency Analysis, Activity Analysis, Profitability Analysis, profitability analysis


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