scholarly journals Effect of Inventory Management on Profitability: Empirical Evidence from Uniliver Nepal Limited

2020 ◽  
Vol 3 (1) ◽  
pp. 35-43
Author(s):  
Chitra Bahadur Karki
Keyword(s):  
Empirical Evidence ◽  
Inventory Management ◽  
Positive Impact ◽  
Management Practice ◽  
Secondary Data ◽  
Financial Statements ◽  
Modern Technology ◽  
Regression Technique ◽  
Fiscal Year

The study examines the effect of inventory management on the profitability of Uniliver Nepal Ltd. in Kathmandu. Secondary data have been collected from the annual financial statements of Uniliver Nepal Ltd. Kathmandu from fiscal year 2071/72 to 2075/76. A regression technique has been used considering statistical package Minitab 16 version to analyse the data. The study reveals the positive impact of efficient inventory management upon the profitability of Uniliver Nepal Ltd. in Kathmandu. Based on the findings the study recommends that Uniliver Nepal Ltd. should adopt effective and efficient inventory management practice, using appropriate modern technology for effective inventory management and employ capable and qualified staff who should be trained regularly on proper and efficient inventory management.

FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2008-2010

2014 ◽  
Vol 3 (2) ◽  
Author(s):  
Ruflah M Daud
Keyword(s):  
Capital Structure ◽  
Ownership Structure ◽  
Capital Market ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Fiscal Year ◽  
Company Size ◽  
Sampled Data ◽  
Manufacturing Companies

This study aimed to examine and analyze the effect of liquidity, profitability, company size and ownership structure on capital structure in companies listed in Indonesia Stock Exchange from 2008-2010. The population of this research is all manufacturing companies listed in Indonesia Stock Exchange for the period 2008-2010 and published financial statements on December 31 for the fiscal year 2008-2010. This was a censuses research since all population sampled. Data used in this research is secondary data in the form of financial statements in the Indonesia Stock Exchange (IDX) 2008-2010. Data collection was done by the documentation and classifies data based on the financial statements of the criteria determined. Data  required in this research obtained from the Indonesian Capital Market Directory (ICMD) and the Capital Market Reference Center (PRPM) to address the Indonesia Stock Exchange Building Tower 2 1st Floor, Sudirman street Lot 52-53 Jakarta 12190. Based on these criteria, 114 companies obtained to be the target of Population.The results of this study indicate that both simultaneously, liquidity, profitability, company size, and ownership structure affect firm capital structure. Partially, variable profitability and ownership structure has a positive effect, while the variable size of the companiy’s and liquidity negative affect the capital structure of the manufacturing companies listed in Indonesia Stock Exchange from 2008-2010.  Keywords: Liquidity, Profitability, Company Size and Ownership Structure, Capital Structure

scholarly journals Impact of Monetary Policy on Economic Growth: Empirical Evidence in Vietnam

2019 ◽  
Vol 5 (10) ◽  
Author(s):  
Tang My Sang
Keyword(s):  
Economic Growth ◽  
Monetary Policy ◽  
Interest Rates ◽  
Empirical Evidence ◽  
Money Supply ◽  
Negative Impact ◽  
Positive Impact ◽  
Secondary Data ◽  
The Impact

Through the secondary data collected from 2009 to 2018, the research used Var method to test the impact of monetary policy on economic growth in Vietnam. The results show that there is a relationship between the variables of monetary policy and economic growth, in which the money supply has a positive impact at a high significant level, interest rates have a negative impact on Vietnam economic growth. From the results obtained, the research proposed solutions for operating monetary policy.

scholarly journals How Technological Trends Innovated the Spirit of Entrepreneurship among Businessmen: A Systematic Review

2021 ◽  
Vol 11 (2) ◽  
pp. 1814-1830
Author(s):  
Ode Sifatu WA
Keyword(s):  
Positive Impact ◽  
Secondary Data ◽  
Modern Technology ◽  
Business Success ◽  
Business People ◽  
Data Coding ◽  
Entrepreneurial Spirit ◽  
Impact Of Technology ◽  
The Impact ◽  
Technology Trends

Aim: To understand deeply how the trend of technology has motivated entrepreneurs to become entrepreneurs who have a high entrepreneurial spirit through a review of dozens of international publications interested in discussing technology trends and implications for business people with a high entrepreneurial spirit. Method: Search for data electronically on several Google scholar-based data and other literary sources. Then we analyze the data by involving data coding, evaluation, in-depth interpretation, and concluding the principle of all data that is valuable and reliable. We emphasize secondary data from several international publications focused on the theme of this study. Result: The positive impact of technology trends on business success through the spirit of referring to technology-driven business governance and entrepreneurship has colored the findings of this study. The skills and enthusiasm of the impact of technology trends on business people are evident in adapting business people to the adoption of modern technology across businesses and in various service and goods industries. Conclusion: These findings have become the basis for many groups such as industry, education, and policymaking in many countries.

scholarly journals Financial Leverage on Earnings Management of Quoted Manufacturing Companies in Nigeria

2020 ◽  
pp. 7-21
Author(s):  
Ogiriki Tonye ◽  
Iweias Seth Sokiri
Keyword(s):  
Earnings Management ◽  
Positive Impact ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Ordinary Least Squares ◽  
Manufacturing Firms ◽  
Real Earnings Management ◽  
Manufacturing Companies ◽  
Financial Leverage

This study investigated financial leverage on earnings management in manufacturing firms in Nigeria. A total of twenty-nine (29) listed firms on the Nigeria Stock Exchange (NSE) were studied, and secondary data were extracted from their annual financial statements as reported in the factbook. Ordinary least squares (OLS) method was used to analyze the data. The results revealed that: the management of manufacturing companies in Nigeria employs all the three strategies of earnings management in their companies. The relationships between financial leverage and each of the dependent variables are positive but weak. Financial leverage does not have a significant impact on accruals earnings management in listed manufacturing firms in Nigeria; but it does on real earnings management and deferred tax earnings management; The study concludes that financial leverage has a positive impact on accrual earnings management, while both financial leverage and total leverage has a negative effect on real earning management. The study recommends that users of financial statements should factor in financial leverage in assessing reported earnings by lowering/upping their expectations as to the reliability of the earnings, depending on whether financial leverage is high or low.

Financial Statement Aggressiveness Related to Tax Accounts and Tax-Related Accounting Misstatements

2019 ◽  
Vol 19 (1) ◽  
pp. 83-112
Author(s):  
Hughlene A. Burton ◽  
Paul N. Tanyi
Keyword(s):  
Empirical Evidence ◽  
Financial Statements ◽  
Financial Statement ◽  
Fiscal Year ◽  
Control Group ◽  
Accounting Restatements

ABSTRACT In this study, we examine two questions: (1) whether financial statement aggressiveness related to tax accounts is associated with the likelihood of having tax-related misstatements in the financial statements, and (2) whether the disclosure of the need to restate prior years' financial statements for a tax-related reason influences tax-related financial statement aggressiveness related to tax accounts in the fiscal year of announcement. Recent evidence of an increase in the rate of tax-related accounting restatements motivates these questions. In this study, we find empirical evidence suggesting that tax-related financial statement aggressiveness is positively associated with the likelihood of having tax-related misstatements in the financial statements. We also find that in the year in which the need to restate prior years' financial statements is announced, companies with tax-related misstatements in their financial statements appear to be less tax-related financial statement aggressive compared to the control group.

Pengaruh Debt Financing Dan Equity Financing Terhadap Kinerja Keuangan Bank Syariah Dengan Non Performing Financing Sebagai Variable Moderating

2018 ◽  
Vol 9 (2) ◽  
pp. 128-158
Author(s):  
Andi Rasti Utari Dwi Rahayu ◽  
Saiful Muchlis ◽  
Hasbiuallah Hasbiuallah
Keyword(s):  
Financial Performance ◽  
Commercial Banks ◽  
Positive Impact ◽  
Sample Selection ◽  
Secondary Data ◽  
Financial Statements ◽  
Debt Financing ◽  
Annual Reports ◽  
Equity Financing ◽  
The Relationship

This study aims to analyze the financial performance of sharia commercial banks in particular related to the channeling of funds in this case debt financing and equity financingand non performing financing as a moderating variable of the two previous variables to determine the financial performance of sharia commercial banks. The subject of this researchis sharia commercial bank listing in Bank Indonesia year 2011-2015. This research is associative, sample selection is done by purposive sampling method, sothat 8 syariah banks that fulfill the criteria of 11 sharia commercial banks listing in BI Thedata used in the form of secondary data derived from financial statements and annual reports,while data analysis techniques used are descriptive statistical analysis and multipleregression analysis and for analysis of moderating variable using test of absolute differencevalue. The results of this study indicate that debt financing and equity financing have asignificant and positive impact on the financial performance of sharia banks. And nonperforming financing is only able to moderate equity financing to the financial performanceof sharia banks. While non performing financing can not moderate the relationship betweendebt financing to the financial performance of sharia banks

scholarly journals PENGARUH DEBT TO EQUITY RATIO, PROFITABILITAS, KUALITAS AUDITOR DAN PERGANTIAN AUDITOR TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

2020 ◽  
Vol 8 (1) ◽  
Author(s):  
Gita Desyana
Keyword(s):  
Logistic Regression ◽  
Empirical Evidence ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Ex Post ◽  
Auditor Quality ◽  
Equity Ratio

This study aims to find empirical evidence whether factors such as debt to equity ratio, profitability, auditor quality, and auditor turnover affect the compliance of manufacturing companies in the timely submission of financial statements on the Indonesia Stock Exchange.The data in this study are secondary data obtained from the company's annual financial statements in the Indonesian Stock Exchange (IDX). This type of research is ex post facto research. This research was conducted using a sample of 76 manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018, so the research data analyzed amounted to 201. The data analysis technique used was descriptive statistics, multivariate test using logistic regression. Based on hypothesis testing, it can be concluded that overall, the companies that are on time are more numerous than the companies that are not on time in financial reporting to Bapepam. And the test results with logistic regression show empirical evidence that debt to equity ratio, profitability, auditor quality, and auditor turnover do not affect the timeliness of corporate financial reporting. Keywords : Debt To Equity Ratio, Profitability, Auditor Quality, Auditor Change And Timeliness.

scholarly journals Aggressive Tax Avoidance Determinant Factors of Cg Rankings 100 Public Companies by Indonesian Institute for Corporate Directorship

2020 ◽  
Vol 6 (1) ◽  
pp. 35
Author(s):  
Ani Kusbandiyah ◽  
Norlia Mat Norwani ◽  
Mohd Abdullah Jusoh
Keyword(s):  
Corporate Governance ◽  
Empirical Evidence ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Financial Statements ◽  
Foreign Ownership ◽  
Research Data ◽  
Family Ownership ◽  
Public Companies ◽  
Aggressive Tax Avoidance

This research aims to obtain empirical evidence of whether there is influence family ownership, foreign ownership, corporate governance, permanent different and temporary different of aggressive tax avoidance. Research data are secondary data form of financial statements information 100 CG rankings of public companies by Indonesian Institute for Corporate Directorship. period 2013 – 2016. The results of this study concluded that foreign, family ownership, and permanent different negatively influence toward, aggressive tax avoidance, but corporate governance and temporary different no influence toward aggressive tax avoidance. The results of this research at showed from Sig value of foreign ownership 0.014 less than 0.05, family ownership 0.22 less than 0.05, permanent different 0.60 less than 0.10. But sig value of corporate governance 0.405 more than 0.05 and temporary different 0.289 more than 0.05.

scholarly journals ANALISIS POTENSI PENGELOLAAN SAMPAH BERKELANJUTAN BERBASIS MASYARAKAT DI DESA SARIBAYE NUSA TENGGARA BARAT

2020 ◽  
Vol 14 (1) ◽  
pp. 37
Author(s):  
Fati Ramadhanti
Keyword(s):  
Waste Management ◽  
Positive Impact ◽  
Management Practice ◽  
Secondary Data ◽  
Well Being ◽  
Primary Data ◽  
Sustainable Waste Management ◽  
Negative Impacts ◽  
The Village ◽  
Waste Management Practice

Tourism activities are more likely to bring positive impact on the economy of the society. However, if managed poorly, the tourism activities may also bring a bad luck to the region. One of the negative impacts is the excessive unmanaged waste. The excessive waste may create problems that harm the environment and affect the society well-being. This paper aims to examine the potential of sustainable waste management practice in tourism area in Lombok, West Nusa Tenggara. This paper also intent to specifically examine the potential of community participatory aspect in sustainable waste management. This research uses Participatory Rural Appraisal (PRA) methodology to assess the primary data. Additionally, further analysis of secondary data is also added. The research is conducted in tourism area in Saribaye village, Lingsar, West Nusa Tenggara province. The results show that Saribaye village residents still lack of enviromenment awareness and the infrastructure is still far from adequate to support a sustainable management practice. However, the Saribaye village community have a high willingness to learn about the sustainable waste management practice and their current demographic structures may support the sustainable waste management development in the village.

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