scholarly journals Faktor-Faktor yang Memengaruhi Penerapan Payback Period sebagai Teknik Penganggaran Modal pada UMKM di Kota Bogor

2018 ◽  
Vol 8 (2) ◽  
pp. 89-102
Author(s):  
Annisa Fathia Nurfitriani ◽  
Rindah Febriana Suryawati
Keyword(s):  
High School ◽  
Internal Control ◽  
Capital Budgeting ◽  
Payback Period ◽  
Education Level ◽  
Business Sector ◽  
Factors Affecting ◽  
Fixed Assets ◽  
Food And Beverage ◽  
Business Size

Micro, Small, and Medium Entreprises (MSMEs) are found to still have weak management and internal control system (Campbell and Hartcher 2013). The weak management system among others is in terms of decision-making related to the purchase of fixed assets in th business (Hidayah dan Ningsih 2015). So, MSMEs are difficult to apply capital budgeting techniques, including the simplest techniques which is payback period (Hasan 2013). The purpose of this study are to analyze the application of payback period as capital budgeting techniques in Bogor City MSMEs and to analyze factors that affecting it. Data analysis used in this research is logistic regression analysis. The result of this research shows that factors affecting the implementation of payback period in Bogor City MSMEs are small and medium business size, food and beverage business sector, and owner’s education level above high school, while business ownership, education level equal to high school, and trade business sector doesn’t affecting the implementation of payback period in Bogor City MSMEs.

scholarly journals The uses of financial tools in a sample of Uruguay firms

2019 ◽  
Vol 5 (1) ◽  
pp. 95-110
Author(s):  
M. Roldós ◽  
A. Blanco ◽  
M. de la Vega ◽  
N. Legazcue ◽  
M. N Seijas ◽  
...  
Keyword(s):  
Emerging Economies ◽  
Logistic Regression Model ◽  
Capital Budgeting ◽  
Payback Period ◽  
Business Sector ◽  
Internal Rate Of Return ◽  
Debt Structure ◽  
Level Of Education ◽  
Explanatory Factors ◽  
And Training

We survey a sample of the Uruguay firms in the business sector, about the use of financial instruments as: Debt Structure, Net Value Present, Internal Rate of Return, Payback Period and other capital budgeting instruments. We follow the line research o Graham & Harvey (2001) and others works that replicate the same line. Using a logistic regression model, we arrive to the result that use of the financial tools is limited, results that are in sintony with other emerging economies. We observed that use of the financial tools is related with the size of the company, the setting of a debt target, the level of education and training, as well as the seniority of the person responding, as explanatory factors of greater use of the selected tools.

The Severity of Internal Controls over Financial Reporting Deficiencies: Differences among Types and Industries

2014 ◽  
pp. 55-77
Author(s):  
Tatiana Mazza ◽  
Stefano Azzali
Keyword(s):  
Information Technology ◽  
Financial Reporting ◽  
Internal Control ◽  
Service Industry ◽  
Listed Companies ◽  
Internal Controls ◽  
Service Companies ◽  
Finance Industry ◽  
Material Weaknesses ◽  
Fixed Assets

This study analyzes the severity of Internal Control over Financial Reporting deficiencies (Deficiencies, Significant Deficiencies and Material Weaknesses) in a sample of Italian listed companies, in the period 2007- 2012. Using proprietary data the severity of the deficiencies is tested for account-specific, entity level and information technology controls and for industries (manufacturing and services vs finance industries). The results on ICD severity is compared with one of the most frequent ICD (Acc_Period End/Accounting Policies): for account-specific, ICD in revenues, purchase, fixed assets and intangible, loans and insurance are more severe while ICD in Inventory are less severe. Differences in ICD severity have been found in the characteristic account: ICD in loan and insurance for finance industry and ICD in revenue, purchase for manufacturing and service industry are more severe. Finally, we found that ICD in entity level and information technology controls are less severe than account specific ICD in all industries. However, the results on entity level and information technology deficiencies could also mean that the importance of these types of control are under-evaluated by the manufacturing and service companies.

Factors Affecting Substance Non-Use Behaviors of High School Students

2018 ◽  
Vol 5 (3) ◽  
Author(s):  
Dilek Konuk Şener ◽  
Dilek Akkuş ◽  
Aysel Karaca ◽  
Şengül Cangür
Keyword(s):  
High School ◽  
High School Students ◽  
School Students ◽  
Factors Affecting

Analisis Partisipasi Petani dalam Asuransi Pertanian

2019 ◽  
Vol 2 (6) ◽  
pp. 793
Author(s):  
Mega Nabilla Ardiana ◽  
Ivanovich Agusta
Keyword(s):  
Program Implementation ◽  
Education Level ◽  
External Factors ◽  
Primary Data ◽  
Agricultural Insurance ◽  
Factors Affecting ◽  
Participation Level ◽  
Regression Test ◽  
Internal And External Factors ◽  
Program Data

Farmers participation is crucial for succeeding in the implementation of agricultural insurance in Indonesia. The purposes of this research are analyzing farmers' form and level of participation and also identifying some factors affecting farmer’s participation in agricultural insurance. The research was conducted in Curug Bitung Village, District of Nanggung, Bogor Regency involving 40 respondents. Primary data includes farmers characteristics, farmers participation form and farmers participation level as program beneficiaries. The data were processed using multivariable linear regression test. The results showed that the intensity of communication, age, education level, income level and length of stay did not significantly affect the participation level of farmers whose majority were at the level of no participation. Non-compliance occurs during program implementation. The form of participation shown by farmers in the program is varied.Keywords:  agricultural insurance, internal and external factors, farmers' participation ABSTRAK Partisipasi petani menjadi hal yang penting dalam rangka menyukseskan penerapan asuransi pertanian di Indonesia. Tujuan penelitian ini adalah menganalisis bentuk dan tingkat partisipasi petani dalam asuransi pertanian serta mengidentifikasi faktor-faktor yang memengaruhi partisipasi petani dalam program asuransi pertanian. Penelitian dilakukan di Desa Curug Bitung, Kecamatan Nanggung, Kabupaten Bogor dengan melibatkan 40 responden. Data primer meliputi karakteristik petani, bentuk partisipasi petani dan tingkat partisipasi petani penerima program. Data diolah menggunakan uji regresi linier multivariable. Hasil penelitian menunjukkan intensitas komunikasi, usia, tingkat pendidikan, tingkat pendapatan dan lama tinggal tidak berpengaruh secara signifikan terhadap tingkat partisipasi petani yang  mayoritas berada pada tingkatan tidak ada partisipasi. Ketidaksesuaian banyak terjadi selama penyelenggaraan program. Adapun bentuk partisipasi yang ditunjukkan petani dalam program bervariasi.Kata kunci: asuransi pertanian, faktor internal-eksternal, partisipasi petani

Divergent Principles of Politeness in Verbal and Non-Verbal Directive Speech Act

2018 ◽  
Vol 4 (2) ◽  
pp. 41
Author(s):  
Lindayana ◽  
Arifuddin ◽  
Halus Mandala
Keyword(s):  
High School ◽  
Qualitative Research ◽  
Learning Process ◽  
Speech Act ◽  
Senior High School ◽  
Factors Affecting ◽  
Data Source ◽  
The Subject ◽  
Directive Speech ◽  
Bahasa Indonesia

This study was conducted aiming at examining: (1) the divergent principles of politeness in students’ directive speech act (2) factors affecting politeness and impoliteness in verbal and non-verbal directive speech act produced by students at grade X in Senior High School 1 Mataram in the learning process. The subject of this study are teachers teaching Bahasa Indonesia, English, Economy, History, Math, Religion, Civic, and Science, and all students at Grade X of Science 1, Science 3 and Social 2 in Senior High School 1 Mataram. This study is a descriptive qualitative research. The data source in this study is the number of utterances produced by students and teachers in the learning process. The data were collected through observation. This study revealed that: (1) there were divergent principles of politeness in participants’ directive speech act namely single and multiple divergent principles of politeness affected by speaker intentionally accused addressees, intentionally uttered by neglecting the context, was protective to other arguments, showed emotional feeling, given critiques in impolite words and mocked at other; and (2) there were factors affecting politeness and impoliteness in verbal and non-verbal directive speech act produced by students in learning process namely linguistic factor and non-linguistic factor.

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