scholarly journals Specification of the relationship between the sales expenses and the sales in Jordanian companies

2019 ◽  
Vol 15 (4) ◽  
pp. 57-65
Author(s):  
Mohammad Fawzi Shubita
Keyword(s):  
Significant Relationship ◽  
Behavior Changes ◽  
Specific Information ◽  
Fixed Costs ◽  
Cost Behavior ◽  
Study Population ◽  
Sales Behavior ◽  
The Cost ◽  
The Relationship ◽  
Made In

Traditional accounting has divided costs into variable and fixed costs, with changes made according to production levels, consequently, the cost behavior changes according to changes in the volume of production activity. Therefore, it has become necessary for successful management to understand cost behavior to face market changes and to adopt strategies that increase sales volume. The study period covered 12 years between 2006 and 2017. The study population was from Jordanian industrial shareholding companies. Using the regression models, the main results indicated that sales expenses could not explain changes in sales revenue in Jordanian companies; there was a significant relationship between sales expense changes and sales revenues, with sales expense changes having incremental information content over sales expense levels in explaining sales revenues. There was also no significant relationship between sales expense levels, sales expense changes, and sales revenues. The study suggests that future researches should be made in order to obtain business-oriented and specific information on how the decisions affect sales behavior. Overall, the study findings enhance our understanding about companies’ cost behavior and provide useful insights into financial and management accounting literature.

scholarly journals The Impact of CEOs' Compensations on Cost Stickiness in Industrial Companies Listed on the Amman Stock Exchange

2021 ◽  
Vol 15 (1) ◽  
pp. 152
Author(s):  
Lina Fuad Hussien
Keyword(s):  
Stock Exchange ◽  
Industrial Companies ◽  
Level Of Activity ◽  
Cost Behavior ◽  
Study Population ◽  
The Difference ◽  
High Level ◽  
The Cost ◽  
The Impact ◽  
Cost Stickiness

The purpose of this study is to analyze the asymmetry in cost behavior (cost stickiness) and to identify the impact of CEOs' compensation on the degree of cost stickiness behavior. The study population consists of the public shareholding companies listed on the ASE, which number (56) industrial company. Data were collected from (35) industrial companies for the period (2009 - 2019). To measure the degree of costs stickiness, The Model of Weiss (2010) was used. The Model of Weiss (2010) takes into account the costs and changes in the level of activity (sales) for the last four quarters of the company, Weiss (2010) model constructs the difference in logarithmic ratios of changes in cost. The study found that the CEO's compensation in Jordanian industrial companies consists of two forms. The companies pay fixed salaries or performance-related bonuses. The study found that the form of compensation that is paid to the CEO affects the behavior of managers. The results indicated that the performance-related rewards are accompanied by a decrease in the level of cost stickiness, and the compensation paid in the form of fixed salaries are accompanied by a high level of cost stickiness. The study recommends that companies should understand the role of the compensation form in administrative decisions, especially with regard to resource modifications, as management motives in relation to resource modifications must be taken into account because of their clear and direct impact on the cost structure of companies.

scholarly journals Pengaruh Jenis Kelamin, Usia, Tingkat Pendidikan, dan Golongan Terhadap Disiplin Pegawai Negeri Sipil Bagian Umum Kantor Sekretariat Daerah Kabupaten Bengkayang

2015 ◽  
Vol 10 (2) ◽  
pp. 344
Author(s):  
Sutarman 01
Keyword(s):  
Significant Relationship ◽  
Sampling Technique ◽  
Civil Servants ◽  
Bivariate Analysis ◽  
Chi Square ◽  
A Value ◽  
Chi Square Test ◽  
Study Population ◽  
General Section ◽  
The Relationship

This study aimed to examine the extent to which the relationship variables (gender, age, level of education and class) to the discipline of civil servants in the General Section of the Regional Secretariat Bengkayang, to analyze the factors that have a positive and significant relationship with the discipline in General District Secretariat Office Bengkayang. The sample in this study population using all Civil Servants in the General Section Regional Secretariat Bengkayang of 60 people (saturated sampling technique). The analytical method used was a bivariate analysis with chi square test (χ2) and the hypothesis testing. Based on the analysis results of the chi square test showed that four factors have a positive and significant relationship with the discipline of civil servants, namely Gender, the value of χ2 count = 6173> Asymp. sig. (1-sided) = 0.013. Age to calculate χ2 = 23.741> Asymp.Sig. (1-sided) = 0.000. Education level with χ2 count = 11 507> Asymp.Sig. (1-sided) = 0.009. and a group with a value of χ2 count = 10 446> Asymp. sig. (1-sided) = 0.005.

scholarly journals Hubungan Antara Kematangan Emosi Dengan Penyesuaian Diri pada Remaja

2013 ◽  
Vol 13 (1) ◽  
Author(s):  
Dwi Sari Usop
Keyword(s):  
Data Collection ◽  
Significant Relationship ◽  
Random Sampling ◽  
Sampling Technique ◽  
Unique Characteristic ◽  
Healthy Life ◽  
Emotional Maturity ◽  
Study Population ◽  
Class Viii ◽  
The Relationship

Adolescence is a unique time in the phase of teenage life, where a person who has entered adolescence has a unique characteristic. With these distinctive characters, teenagers are required to be able to adjust well to the surrounding individuals. However, not all teenagers have a good adjustment. This has become one of the obstacles in the lives of teenagers to lead a healthy life. One other obstacle is the problem of emotional maturity, because there are still many teenagers who do not have good emotional maturity. This study aims to determine the relationship between emotional maturity and adjustment at SMPN 19 Surabaya. The study population was all students of class VIII, totaling 261 people and a sample of 106 students. The sampling technique used in this study is non random sampling with data collection techniques in the form of questionnaires arranged on a Likert scale. The study showed very significant results, where the value of r = 0.809 with p = 0.000 (p <0.010). This means that the proposed hypothesis is accepted. Emotional maturity has a very significant relationship with adapting to adolescents at SMPN 19 Surabaya

scholarly journals Business Strategy, State-Owned Equity and Cost Stickiness: Evidence from Chinese Firms

2020 ◽  
Vol 12 (5) ◽  
pp. 1850
Author(s):  
Tingyong Zhong ◽  
Fangcheng Sun ◽  
Haiyan Zhou ◽  
Jeoung Yul Lee
Keyword(s):  
Business Strategy ◽  
Low Cost ◽  
Differentiation Strategy ◽  
Cost Strategy ◽  
Cost Behavior ◽  
Low Cost Strategy ◽  
The Cost ◽  
The Relationship ◽  
Management Expectations ◽  
Cost Stickiness

This paper investigates the relationship between business strategy and cost stickiness under different ownership. Using the data from listed firms in China from 2002 to 2015, we find that first, firms with different strategies exhibit different cost behavior. The cost stickiness of choosing a differentiation strategy is higher than that of choosing a low-cost strategy. Second, management expectations will affect cost stickiness. Optimistic expectations will increase cost stickiness, while pessimistic expectations will reduce cost stickiness. Third, management expectations can adjust the relationship between business strategy and cost stickiness in terms of government-created advantages (GCAs). If management expectations tend to be optimistic, the cost stickiness is higher with a differentiation strategy than with a low-cost strategy. If management expectations tend to be pessimistic, then cost stickiness is higher with a low-cost strategy than with a differentiation strategy. Finally, the state-owned equity affects the extent of the effect of a differentiation strategy on cost stickiness. State-owned firms, which receive more GCAs than non-state-owned firms, have stronger cost stickiness than non-state-owned firms, even if both categories of firms use more differentiation strategy.

scholarly journals IPTEKS PERENCANAAN LABA KONTRIBUSI PADA USAHA MANUFAKTUR

2020 ◽  
Vol 4 (2) ◽  
pp. 30
Author(s):  
Novi Swandari Budiarso ◽  
Winston Pontoh
Keyword(s):  
Cost Estimation ◽  
Accounting Information ◽  
Estimation Methods ◽  
Fixed Costs ◽  
Planning And Control ◽  
Cost Behavior ◽  
The One ◽  
Implicit And Explicit ◽  
The Cost ◽  
And Control

The manufacturing firms have implicit and explicit goals and objectives. In order to achieve these goal and objective then manager needs accounting information. The accounting information created and used by management is intended primarily for planning and control decisions. One of the accounting information is cost accounting that can be used as a tool for planning the profit as the objective of the companies. Manufacturing costs are identified as variable costs or fixed costs under cost behavior analysis. Regression analysis is the one of the cost estimation methods in term to estimate the fixed costs and variable costs where the results of estimation are used to calculate the contribution margin.

PENERAPAN METODE PENJUALAN DAN COST VOLUME PROFIT DALAM PERENCANAAN LABA

2021 ◽  
Vol 13 (1) ◽  
pp. 36-52
Author(s):  
Jeremy Sutjiawan ◽  
Thio Anastasia Petronila
Keyword(s):  
Case Studies ◽  
Fixed Costs ◽  
Community Activity ◽  
Level Of Activity ◽  
Cost Behavior ◽  
Break Even Point ◽  
The Cost

This research aims to analyze the effective sales method and the benefits of implementing the Cost Volume Profit (CVP) analysis in order to be able to plan profits and make appropriate decisions. Research using case studies for Geprek Koplo Chicken at Hangry Indonesia for the period July until September 2020 . Data were obtained through interviews with related parties, observations,  and viewing company financial documents. For the purposes of CVP analysis on Geprek Koplo Chicken, costs were classified based on cost behavior in relation to changes in the level of activity into fixed costs and variable costs.The results showed that the company's sales were effective using GrabFood, especially during the Covid-19 pandemic where there was a reduction in community activity outside the home so that many people prefer to use GrabFood services compared to the Hangry application. With CVP analysis, the company can (a) determine the level of sales at which the company does not make a profit or a loss (break-even point sales) of IDR 3,946,127,482, (b) determine sales projections if the company wants to get a certain profit target, (c) MOS ratio of -35.84% , (d) ) DOL of -2,79x, and (e) SDP of IDR3,927,908,379.

scholarly journals Influence of work automation on the performance of nigerian ports

2020 ◽  
Vol 10 (3) ◽  
pp. 12-24
Author(s):  
Oyewole ◽  
Francis Olufemi
Keyword(s):  
Significant Relationship ◽  
Department Heads ◽  
Cross Sectional ◽  
Port Management ◽  
The Social ◽  
Study Population ◽  
Independent Variable ◽  
Sea Ports ◽  
The Relationship

The study examined the influence of work automation on the performance of Nigeria ports. The study population was the entire sea-ports in Nigeria. In line with the purpose of study, the study adopted the survey/cross sectional approach. The major research instrument used collect data was the questionnaire. Thirty (30) copies of questionnaire were distributed to the respondents from the six major sea-ports in Nigeria. The respondents were department heads and senior port managers. Work automation was used as the independent variable of the study and measures of port performances were productivity and the throughput level of the sea-port. Two hypotheses were developed and tested to determine the extent of the relationship between the study variables. Pearson product moment analysis was used to test the stated hypotheses with the aid of statistical package for the social sciences (SPSS 22.0). The findings of the study revealed that to a very large extent, work automations are often used as key performance indicators (KPI) in Nigeria port. This is true of the system of administration of all port management authority in Nigeria. To a very large extent, the study observed that ports give room for the assessment of work automations. To a very large extent, the respondents were allowed to make variety of inputs on work automations in their various sea-ports. Staff of the ports have the requisite skills to give critical assessment on the issues of work automations. Conclusively, it is evident from the study that there is significant relationship between work automations and productivity in Nigerian ports and there is significant relationship between work automations and cargo throughputs in Nigerian ports. Therefore, port managers should improve on the service quality of their port by recommending improve work automation of the port activities in such a manner that will aid the effective performances of the port operations.

scholarly journals HUBUNGAN KELINCAHAN, KELENTUKAN, KECEPATAN DAN KOORDINASI DENGAN KETERAMPILAN MENGGIRING BOLA DALAM PERMAINAN SEPAKBOLA

2020 ◽  
Vol 11 (3) ◽  
pp. 102
Author(s):  
Ahmad Rum Bismar ◽  
Arman Fadillah
Keyword(s):  
Data Analysis ◽  
Correlation Analysis ◽  
Significant Relationship ◽  
Random Sampling ◽  
Total Sample ◽  
Male Students ◽  
Analysis Technique ◽  
Study Population ◽  
Relationship Of ◽  
The Relationship

This study aims to determine the relationship of the relationship between agility, flexibility, speed and coordination with dribbling skills in football games. This research is a descriptive correlational type of research. The study population was all male students of class XI of SMA Negeri 2 Makassar with a total sample of 150 male students who were selected by random sampling. The data analysis technique used is a single correlation analysis technique and the correlation of four predators. Based on the results of data analysis, this study concluded that: There was a significant relationship between agility and dribbling skills in football, (ro = 0.508> rt = 0.220); There is a significant relationship between flexibility and dribbling skills in football, (ro = 0.693> rt = 0.195); There is a significant relationship between speed and dribbling skills in football (ro = 0.693> rt = 0.195); There is a significant relationship between coordination with dribbling skills in the game of football (ro = 0.693> rt = 0.195); There is a significant relationship between agility, flexibility, speed and coordination with dribbling skills in football (ro = 0.693> rt = 0.195).

scholarly journals Hubungan antara Faktor Stres dan Siklus Menstruasi pada Mahasiswi Fakultas Kedokteran Universitas Sumatera Utara

2021 ◽  
Vol 3 (1) ◽  
pp. 1-7
Author(s):  
Bahagia W.M. Nainggolan ◽  
Khairani Sukatendel
Keyword(s):  
Medical Students ◽  
Menstrual Cycle ◽  
Significant Relationship ◽  
Negative Impact ◽  
Exclusion Criteria ◽  
Cross Sectional ◽  
Consecutive Sampling ◽  
Study Population ◽  
Cross Sectional Design ◽  
The Relationship

Background: Stressor is defined as the agent inducing the response of stress. Stress can give a negative impact on cognitives, physiological, and behavioral aspects. One of the effects of stress that can be occur is menstrual cycle disorder. Objectives: To know how is the relationship between stressors and menstrual cycle on medical students in Faculty of Medicine, University of Sumatera Utara. Method: This study used an analytic method with a cross sectional design. The study population was medical students in Faculty of Medicine, University of Sumatera Utara. The data was collected by filling The MSSQ questionnaire and the menstrual data that had been given to respondents if only the inclusion and exclusion criteria was met and used consecutive sampling for the methods. Results: From 80 respondents, the results obtained by Kendall’s Correlation p>0,05 for correlation each stressors with menstrual cycle which means that there is no significant relationship between stressors and menstrual cycle. Conclusion: From this study it can be concluded that there is no significant relationship between stressors and menstrual cycle on medical students in Faculty of Medicine, USU. Keywords: menstrual cycle, stress, stressor   Latar Belakang: Stresor adalah suatu hal yang dapat diidentifikasikan sebagai penyebab timbulnya stres. Stres dapat memberikan dampak negatif dalam aspek kognitif, fisiologi, dan perilaku. Salah satu dampak dari stres yang dapat terjadi adalah gangguan siklus menstruasi. Tujuan: Mengetahui pengaruh faktor stres terhadap siklus menstruasi pada mahasiswi Fakultas Kedokteran Universitas Sumatera Utara. Metode: Metode yang digunakan dalam penelitian ini adalah metode analitik dengan desain cross-sectional. Penelitian dilakukan pada mahasiswi Fakultas Kedokteran Universitas Sumatera Utara. Pengumpulan atau pengambilan data untuk diteliti dilakukan menggunakan kuesioner Medical Student Stressor Questionnaire (MSSQ) dan data siklus menstruasi yang diberikan kepada responden dengan syarat memenuhi kriteria inklusi maupun kriteria eksklusi yang telah ditetapkan serta menggunakan consecutive sampling sebagai metode yang digunakan. Hasil: Dari 80 responden, didapatkan hasil uji Kendall’s Correlation (p>0.05) untuk setiap hubungan faktor stres dengan siklus menstruasi yang berarti tidak ada hubungan yang signifikan antara faktor stres dengan siklus menstruasi. Kesimpulan: Dari penelitian ini disimpulkan bahwa tidak terdapat pengaruh yang signifikan antara faktor stres dengan siklus menstruasi pada mahasiswi Fakultas Kedokteran Universitas Sumatera Utara. Kata Kunci: siklus menstruasi, stres, stresor

scholarly journals Students’ Attitude and Interest as Correlates of Students’ Academic Performance in Biology in Senior Secondary School

2016 ◽  
Vol 4 (3) ◽  
pp. 40-45 ◽  
Author(s):  
AWODUN ADEBISI OMOTADE ◽  
ADEKUNLE Rachael Funke ◽  
FEMI-ADEOYE Kudirat Oyewumi
Keyword(s):  
Academic Performance ◽  
Significant Relationship ◽  
Continuous Assessment ◽  
Validity And Reliability ◽  
Biology Students ◽  
Senior Secondary ◽  
Descriptive Survey ◽  
The Relationship ◽  
Made In ◽  
Assessment Results

The study examined the relationship in the students’ attitude to Biology and students’ interest and academic performance of student in Biology in Ekiti State, Nigeria. Students for the study were two hundred (200) SS II Biology students randomly drawn from five secondary schools in Ado Local Government Area of Ekiti State. The research design adopted was a descriptive survey research which was questionnaire based and past terminal continuous assessment results of the students involved in the study. The instruments used to collect relevant data from the students were Biology Attitudinal Scale (BAS), Biology Interest Scale (BIS) and terminal continuous assessment results. The instruments were subjected to validity and reliability mechanism. Pearson Product Moment correlation(r) statistical analysis was used to analysed the two null hypotheses formulated for the study. The findings showed that there is significant relationship in the students’ attitude to Biology and students’ academic performance in Biology, and the findings also revealed that there is significant relationship in the students’ interest in Biology and students’ academic performance in Biology. Conclusion and recommendations were also made in this paper.

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