Inventory Management and Financial Performance of Small Scale Apicultural Enterprises in Cameroon: The Case of Oku Honey Cooperative Society Limited

2019 ◽  
Vol 5 (02) ◽  
Author(s):  
Peter Ngek Shillie ◽  
Dorine Neitebef Sengla
Keyword(s):  
Financial Performance ◽  
Inventory Management ◽  
Management Practices ◽  
Raw Materials ◽  
Secondary Data ◽  
Raw Material ◽  
Annual Reports ◽  
Primary Data ◽  
Small Scale ◽  
Cooperative Society

This study examines inventory management and financial performance of Small Scale Apicultural Enterprises in Cameroon, the case of Oku Honey Cooperative Society Limited (OHCSL). The independent variable (Inventory management) proxy by raw materials inventory, work-in-progress inventory, finished products inventory, and packaging material inventory was regressed against dependent variable (financial performance) proxy by gross profit margin. Data used in this study cover the period 1988-2017. The primary data was collected using interviews, structured and semi- structured questionnaires administered to the management staff of the organization. Using magazines, internship reports and annual reports of the enterprise, secondary data was collected. Using multiple regression analysis, the study established that a positive relationship exist between the independent (inventory management) and dependent variables (financial performance) at OHCSL. However, it was uncovered that holding raw material inventory contributed minimal on the financial performance of OHCSL. This was attributed to the fact that honey is processed within 24hours postharvest and hence the cooperative avoids holding raw material inventory. Consequently, the study recommended improvement in inventory management practices including improving staff capacity at the cooperative.

scholarly journals INDUSTRI PENGOLAHAN PERIKANAN DI KABUPATEN KONAWE SELATAN, SULAWESI TENGGARA

2020 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Ernawati Ernawati ◽  
Muhammad Rafiy ◽  
Surianti Surianti
Keyword(s):  
Raw Materials ◽  
Secondary Data ◽  
Raw Material ◽  
Primary Data ◽  
Small Scale ◽  
Local Market ◽  
Market Area ◽  
Fish Processing ◽  
Processing Industry ◽  
Smoked Fish

Penelitian ini bertujuan untuk mengkaji ketersediaan bahan baku dan skala pemasaran industri pengolahan hasil perikanan di Kabupaten Konawe Selatan. Penelitian dilaksanakan pada tahun 2017 dan 2018 dengan menggunakan data primer dan sekunder. Data primer diperoleh melalui kuesioner yang didistribusikan kepada 21 responden pelaku usaha. Data sekunder diperoleh melalui publikasi Badan Pusat Statistik (BPS), Dinas Kelautan dan Perikanan, serta Dinas Perindustrian dan Perdagangan Kabupaten Konawe Selatan. Data diolah melalui analisis deskriptif dan SWOT. Hasil penelitian menunjukkan bahwa kekuatan industri pengolahan hasil perikanan di Kabupaten Konawe Selatan karena bahan baku bersumber dari potensi lokal, namun kelemahannya adalah bahan baku tersebut masih fluktuatif. Kendala bahan baku dialami khususnya oleh industri fermentasi, pengasapan, dan pengeringan ikan. Selain faktor musiman, ketersediaan bahan baku juga terkendala karena bahan baku sebagian besar berasal dari nelayan tradisional dengan struktur armada perikanan yang didominasi oleh nelayan skala kecil. Dengan demikian, pengembangan industri hasil perikanan mensyaratkan perbaikan di sektor hulu melalui sinergitas kebijakan penanganan keterbatasan bahan baku dari berbagai lembaga terkait. Sementara itu, temuan penelitian menunjukkan bahwa 24% unit usaha telah menembus pasar nasional. Ketersediaan bahan baku juga terkendala karena 28% telah menembus pasar regional, sisanya 48% hanya mampu memasarkan produknya di wilayah lokal. Kelompok industri yang hanya menjangkau skala lokal, yaitu industri pelumatan, pengasapan, dan pemindangan, serta beberapa usaha makanan olahan hasil perikanan. Bagi industri yang mengalami jangkauan pasar yang rendah akibat minimnya ketersediaan bahan baku, maka dapat menggunakan bahan baku pengganti namun tetap mempertahankan kualitas produk sesuai dengan selera pasar.Title: Fish Processing Industry in South Konawe Regency,  South East SulawesiThis study aimed to examine the availability of raw materials and the marketing scale of fish processing industry in South Konawe Regency. This research was conducted in 2017 and 2018 using primary and secondary data. Primary data were collected through questionnaires from 21 respondents. Secondary data were collected from Statistics Indonesia, Fisheries and Marine Affairs Office, and Industry and Trade Affairs of South Konawe Regency. Data were analyzed with descriptive analysis and SWOT analysis. The results found that raw material from local sources is the major force of fish processing industry. However, the fluctuating condition of its availability becomes the weakness. Fermentation, smoked fish, and dried fish processing industries suffer from this raw material problems. In addition, the availability of raw materials also largely depends on fishing results from small-scale traditional fishers. Therefore, the development of the fish industries need some specific improvement in the upstream section through the synergy on policies regarding raw material management from related institutions. Meanwhile, the research finding showed that 24% of business units have penetrated national market 28% have penetrated regional market, while the remaining 48% have only penetrated local market. The local industries were pulverized, smoked fish, fish brine, and some other fish processing industries. Those who could only reach small market area due to limited availability of raw materials are able to use substitute materials in a similar quality of market preferences.

scholarly journals ANALISIS PENGELOLAAN RANTAI PASOK TEPUNG KELAPA PADA PT. XYZ DI SULAWESI UTARA

2017 ◽  
Vol 13 (1) ◽  
pp. 81
Author(s):  
Chintya Stefanny Anis ◽  
Agnes E. Loho ◽  
Grace A. J. Rumagit
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Information Flow ◽  
Raw Materials ◽  
Relevant Literature ◽  
Secondary Data ◽  
Raw Material ◽  
Primary Data ◽  
Chain Model ◽  
Chain Management

The purpose of this study are: (1) Identify the supply chain model of coconut desiccated at PT. XYZ and (2) to analyze the supply chain management of desiccated coconut at PT. XYZ. The research was conducted over 2 months ie from September to November 2016 and is located in PT. XYZ (pseudonym), in North Sulawesi. The data used in this research are primary and secondary data. The primary data obtained through field observation and direct interviews. Interviews were conducted with the company related logistics company to find a picture of the supply chain and supply chain management is done by the company. In addition, the researchers also conducted interviews with coconut farmers and collectors to determine the condition of the current coconut price as well as the flow of raw material coconuts from the famers to supplier. Secondary data were obtained from the relevant literature, as well as documents and reports that are owned by companies and agencies. This study focuses on the management of the flow of material and information flow of the supply chain of coconut flour at PT. XYZ. The results of observations and interviews were analyzed with descriptive qualitative analysis methods. The results showed that (1) Members of coconut flour supply chain at. XYZ, namely (a) the raw material supplier of coconut spread in some areas, (b) PT. XYZ for purchasing, sales, shipping and production, (c) Expediting Services to send products from Bitung harbor, next to the port of Tanjung Priok to be exported to the country of destination, (d) The customer, in this case the food companies that require raw materials coconut flour to be produced into chocolate bars, cookies, dessert, and so forth. (2) (a) Selection of supplier PT. XYZ is good enough, because every supplier who will supply the raw material to go through the interview stage, made a deal with the company and agree to the terms proposed by the company. PT. XYZ also maintain good relations with its suppliers with visits annually; (b) the flow of material and information flow is managed by PT. XYZ is good enough. Any information purchasing, sales, shipping and finance centered PT.XYZ headquarters is located in Manado and PT. XYZ manage information about the quantity of raw materials available in the warehouse and general condition of the plant.

scholarly journals Does Information Overload of Annual Reports Matter?

2020 ◽  
Vol 11 (2) ◽  
pp. 243
Author(s):  
Tze San Ong ◽  
Boon Heng Teh ◽  
Kai Cing Seng ◽  
Sin Huei Ng
Keyword(s):  
Financial Performance ◽  
Annual Report ◽  
Information Overload ◽  
Secondary Data ◽  
Annual Reports ◽  
Primary Data ◽  
Policy Makers ◽  
Good Corporate Governance ◽  
Disclosure Requirements ◽  
Information Gap

Nowadays, information overload is an increasing concern and has become an alarming issue. Bursa Malaysia requires all PLCs to have corporate disclosures in their annual reports in order to cultivate good corporate governance. However, annual report readability issues are evident and poor annual report readability is a common occurrence in Malaysia. Thus, this paper seeks to empirically investigate the association between information overload issues, annual readability and financial performance of Malaysian PLCs. Secondary data consisting of 85 PLCs from the years 2015 to 2017 were used. The results have revealed that the information overload issues, i.e. too many disclosures for each company, negatively affect the companies’ financial performance. Firms with annual reports that are easier to read with ideal readability have better financial performance. Not only that, fewer information overload issues tend to be encountered when the annual reports have good readability levels. Future studies are suggested to include primary data as well as non-listed companies for comprehensive coverage and generalization. Policy makers are encouraged to create minimum disclosure requirements which address the information gap between informed and uniformed investors. In addition, with developments in technology, advanced smartphone applications can be developed for investors to conveniently access the financial information of companies.

Small Scale Agricultural Industry Performance in Southeast Sulawesi, Indonesia

2019 ◽  
Vol 5 (07) ◽  
Author(s):  
Yani - Taufik ◽  
Budiyanto . ◽  
Lukman Yunus ◽  
Rosmawati Basiru
Keyword(s):  
Raw Materials ◽  
Secondary Data ◽  
Industrial Sector ◽  
Primary Data ◽  
Small Scale ◽  
Agricultural Industry ◽  
Good Product ◽  
Industry Performance ◽  
Agricultural Industries ◽  
Small Scale Industries

This study aims to reveal the performance and various obstacles faced by small-scale agricultural industries in Southeast Sulawesi. Research, utilizing secondary data published by various government agencies, and primary data on small-scale agricultural industries located in 12 districts in Southeast Sulawesi in 2018. The results showed that small-scale agricultural industries employ 42.01% of the workforce in the sector industry, as well as the investment value which covers 59.73% of industrial sector investment in Southeast Sulawesi, but the value of agricultural products industry products only covers 26.57% of the total value of industrial products in Southeast Sulawesi. This condition is largely caused by small-scale agricultural industries with legal entities that are relatively small, only around 30.48 percent of the total small-scale industries in Southeast Sulawesi. This condition indicates that most small-scale agricultural industries have not experienced and become an obstacle in conducting partnerships with medium and large industries. Furthermore, Competition to obtain raw materials with larger industries in Java also makes it difficult for many local furniture industries to obtain better quality raw materials. Knowledge and skill of the workforce are relatively low compared to advance or big industries. These factors influence the ability to scale agricultural industries to access capital, to create good product design, manage their business as well as expand markets. That is generally the circle of problems that surround small and medium industries in Indonesia. Therefore, in the context of developing small and medium industries, the strategies used cannot be overcome by problems but all comprehensively.

Shari'ah Compliance as a Matter for Financial Performance

2020 ◽  
pp. 355-371
Author(s):  
Md. Harun Ur Rashid ◽  
Md Hafij Ullah ◽  
Faruk Bhuiyan
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Secondary Data ◽  
Descriptive Statistics ◽  
Annual Reports ◽  
Primary Data ◽  
Islamic Banks ◽  
Bank Executives ◽  
Structured Questionnaire

Islamic banks must comply with the Shari'ah rulings fully as it is the foundation of Islamic banks. However, the level of Shari'ah compliance is not the same among the Islamic banks. Similarly, despite performing well, the financial performances of Islamic banks differ from each other. Therefore, the chapter explores the association between financial performance and Shari'ah compliance. The chapter used both the primary and secondary data. The primary data was collected through surveying 300 bank executives from six full-fledged Islamic banks operated in Bangladesh with a structured questionnaire on Shari'ah compliance, whereas information on financial performance were extracted from the annual reports of the sample banks. Descriptive statistics and regression analysis were used to analyze the data and conclude the findings. The findings show that Shari'ah compliance has a positive and significant impact on the financial performance with respect to the total liabilities and total assets.

scholarly journals ANALISIS NILAI TAMBAH BERBAGAI PRODUK OLAHAN INDUSTRI RUMAH TANGGA BERBASIS BAHAN BAKU UBI KAYU DI KECAMATAN GERUNG KABUPATEN LOMBOK BARAT

2021 ◽  
Vol 22 (2) ◽  
pp. 87-98
Author(s):  
Cici Ria Melani ◽  
Taslim Sjah ◽  
Bambang Dipokusumo
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Secondary Data ◽  
Raw Material ◽  
Added Value ◽  
Primary Data ◽  
Profit Rate ◽  
Cassava Pulp ◽  
Inhibiting Factors ◽  
Profit Analysis

This study aims to: (1) analyze the added value of processing business based on cassava raw material in Gerung District, West Lombok Regency, (2) analyze the benefit of processing business based on cassava raw material in Gerung District, West Lombok Regency, and (3) analyze the inhibiting factors of processing business based on cassava raw materials in Gerung District, West Lombok Regency. This research uses a descriptive method. The types of data used are quantitative and qualitative data. Sources of data used are primary data and secondary data. Data analysis using Hayami Method and profit analysis. The results showed that the added value was Rp. 9.571/kg (with a ratio of 67.79% and a profit rate of 80.33%) for cassava tape agroindustry, Rp. 18,191/kg (with a ratio of 71.34% and a profit rate of 88.20%) for cassava chips agroindustry, and Rp. 5.558/kg (with a ratio of 28% and a profit rate of 64.02%) for cassava pulp agroindustry. Profit of Rp. 384,782/production process and Rp. 10,389,114/month obtained from cassava tape agroindustry, Rp. 741,224/production process and Rp. 8,894,688/month obtained from cassava chips agroindustry, and Rp. 53,377/production process and Rp. 1,281,048/month obtained from cassava pulp agroindustry; and The inhibiting factors faced by processed entrepreneurs based on cassava raw materials in Gerung District, West Lombok Regency are the lack of raw material availability and limited working capital.

scholarly journals Assessment of CSR Practices in Nepalese Commercial Banks (A Comparative Study of RBBL, SCBL & NABIL)

2019 ◽  
Vol 22 (2) ◽  
pp. 11-20
Author(s):  
Kapil Khanal
Keyword(s):  
Financial Performance ◽  
Commercial Banks ◽  
Banking Sector ◽  
Secondary Data ◽  
Commercial Banking ◽  
Annual Reports ◽  
Primary Data ◽  
Secondary Source ◽  
Secondary Sources ◽  
Questionnaire Method

 Objective: To assess the corporate social responsibility practices in Nepalese commercial banking sector. Methods and Materials: Primary and secondary sources of data were used in the study. The primary data were collected through direct questionnaire method from 60 employees of sampled commercial banks. The secondary source was through journals, textbooks and annual reports of Nepal Rastra Bank. SPSS and Microsoft excel were used to analyze the collected data. The value of Cronbach’s Alpha (α) of overall questionnaire is 0.92, which suggests the reliability of primary data. Descriptive and explorative research designs were used to analyze the primary and secondary data. Results and Conclusion: Responses from all the respondents of commercial banks regarding CSR and Non-Financial Performance clearly imply that CSR has an influence on the Non-Financial Performance. In terms of ‘R2’, CSR impacts both Brand Image and Brand Awareness (i.e. 0.987). This clearly indicates that more than 98.7% variance of both non-financial performances has been explained by CSR. In terms of ‘R2’, CSR impacts less in financial performance (i.e. 0.149). This clearly indicates that only than 14.9% variance of financial performance has been explained by CSR.

scholarly journals Competitive Intelligence Practices And Performance Of Firms Listed On The Nairobi Securities Exchange, Kenya

2016 ◽  
Vol 12 (19) ◽  
pp. 107
Author(s):  
Paul Waithaka
Keyword(s):  
Financial Performance ◽  
Secondary Data ◽  
Target Population ◽  
Business Environment ◽  
Competitive Intelligence ◽  
Annual Reports ◽  
Primary Data ◽  
Financial Measures ◽  
Listed Firms ◽  
And Performance

Performance is critical for every listed firm, as it enhances shareholder’s value and capability to generate earnings from invested capital. Some of the firms listed on the Nairobi Securities Exchange (NSE) have been performing poorly as indicated by the rising number of firms issuing profit warnings. The competitive business environment is continuously working to drive down the rate of return on invested capital. To counter these competitive forces, firms have resorted to gathering information at their disposal and converting it into competitive intelligence through analysis and human judgment. This study sought to determine the effect of competitive intelligence practices on performance of firms listed on the NSE. Firm performance was evaluated using both financial and non-financial measures. The non-financial measures used in the study were goal achievement and customer satisfaction, while Return on Assets (ROA) and Return on Equity (ROE) were the financial measures used. The target population was the sixty firms listed on the Nairobi securities exchange. Primary data was collected using a semi-structured questionnaire; while secondary data was obtained from the firm’s published annual reports available at the NSE using a document review guide. Quantitative data was analyzed using both descriptive and inferential statistics. The findings indicate that competitive intelligence practices have a positive and a statistically significant effect on the non-financial performance of firms listed on the Nairobi Securities Exchange. The intelligence practices were found to have a positive but statistically insignificant effect on the financial performance of listed firms. Managers of listed firms should raise the utilization level of competitive intelligence practices to enable the firms to make accurate predictions on changes in the business environment, compete better in the marketplace against rivals, improve on innovation and automation, track competitors’ activities and improve the competitiveness of their firms by identifying threats and opportunities before they become obvious. The study suggests that future researches should focus on extending knowledge on competitive intelligence practices to non-listed corporate sector firms to support the generalization of the findings to all sectors in the economy.

ANALISIS SWOT SEBAGAI DASAR DALAM PENENTUAN STRATEGI PEMASARAN

2018 ◽  
Vol 4 (1) ◽  
pp. 57-66
Author(s):  
Rubait Dasururi ◽  
Ach. Muzajjad ◽  
Chilmy Mubarok
Keyword(s):  
Price Competition ◽  
Swot Analysis ◽  
Raw Materials ◽  
Secondary Data ◽  
Raw Material ◽  
Primary Data ◽  
Loyal Customer ◽  
Secondary Data Sources ◽  
The Right ◽  
Sales Increase

This study aims to determine and analyze the presence and position of meatballs effort based on SWOT analysis and determine the right marketing strategy for your business based on the results of SWOT analysis meatballs. This research uses descriptive qualitative approach. The data used is qualitative data with the use of primary data and secondary data sources. The data collection is done by the method, triangulation namely, observation, interviews, and documentation. Data were analyzed by using analysis SWOT checking the validity of the findings to confirm the data of the study subjects. The findings are based on analysis of business meatballs SWOT have factored into strengths, namely cow wearing original raw materials, the processing is done by the business owner so that the owner can control according to the standards set. Meatball business opportunities are increasing as the holiday sales increase in class and Idul Fitri, and has a loyal customer. Threats to business meatballs are many competitors with a similar business, price competition, rising raw material products, differentiation of products made by competitors.

scholarly journals Assessment of CSR Practices in Nepalese Commercial Banks (A Comparative Study of RBBL, SCBL & NABIL)

2019 ◽  
Vol 22 (1) ◽  
pp. 11-20
Author(s):  
Kapil Khanal
Keyword(s):  
Financial Performance ◽  
Commercial Banks ◽  
Banking Sector ◽  
Secondary Data ◽  
Commercial Banking ◽  
Annual Reports ◽  
Primary Data ◽  
Secondary Source ◽  
Secondary Sources ◽  
Questionnaire Method

 Objective: To assess the corporate social responsibility practices in Nepalese commercial banking sector. Methods and Materials: Primary and secondary sources of data were used in the study. The primary data were collected through direct questionnaire method from 60 employees of sampled commercial banks. The secondary source was through journals, textbooks and annual reports of Nepal Rastra Bank. SPSS and Microsoft excel were used to analyze the collected data. The value of Cronbach’s Alpha (α) of overall questionnaire is 0.92, which suggests the reliability of primary data. Descriptive and explorative research designs were used to analyze the primary and secondary data. Results and Conclusion: Responses from all the respondents of commercial banks regarding CSR and Non-Financial Performance clearly imply that CSR has an influence on the Non-Financial Performance. In terms of ‘R2’, CSR impacts both Brand Image and Brand Awareness (i.e. 0.987). This clearly indicates that more than 98.7% variance of both non-financial performances has been explained by CSR. In terms of ‘R2’, CSR impacts less in financial performance (i.e. 0.149). This clearly indicates that only than 14.9% variance of financial performance has been explained by CSR.

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