scholarly journals ANALYSIS OF FINANCIAL PERFORMANCE BEFORE AND AFTER STREAMLINING THE MANAGEMENT STRUCTURE OF THE STIE MUJAHIDIN TOLITOLI

2019 ◽  
Vol 1 (2) ◽  
pp. 8-16
Author(s):  
Andhy Saputra ◽  
Ijma Ijma

Good governance of private tertiary institutions is a series of mechanisms to direct and control a tertiary institution so that it runs in accordance with the expectations of all interested parties, by applying the principles of transparency, accountability, responsibility, fairness, independence, equality and fairness. This study aims to determine and analyze the financial performance of STIE Mujahidin Tolitoli in terms of liquidity ratios, solvency ratios, activity ratios and profitability ratios. The study uses a quantitative research approach design by analyzing primary data. Based on the results of research and discussion it can be concluded that the financial performance condition of STIE Mujahidin Tolitoli in terms of Liquidity, Solvency, Activity and Profitability aspects after streamlining the manager structure has increased in value which can be interpreted that the financial performance after streamlining the manager structure is better than before because the value continues to increase and is above the industry average standard.

2020 ◽  
Vol 4 (2) ◽  
pp. 77-94
Author(s):  
Wihastinelahi Wihastinelahi ◽  
Teguh Erawati

This research was conducted to find out the role of village financial system (Siskeudes) on the performance of village administration with good governance as an intervening variable in Kulon Progo Regency. This research employed quantitative research approach. The data used were primary data. The informants used were village Kaur  and Kasi, the village secretaries, the village financial system operators (Siskeudes). The result showed that: (1) village financial system (Siskeudes) influences on the good governance; (2) good governance influences on the performance of the village administration; (3) village financial system (Siskeudes) no effect to performance of village administration; (4) village financial system (Siskeudes) on the performance of village administration with good governance an an intervening variable.


Author(s):  
Eleazer Fianko Ofei ◽  
Mark Andoh Owusu ◽  
Carl Reindolph Asante

Internal audit (IA) practices are considered as one of the key measures necessary for promoting healthy business activities. In this study, the researchers examine the effect of internal audit practices on the performance of banks in Ghana. The study used a sample of 154 respondents from 5 selected banks, the study adopted the quantitative research approach, data was analyzed using inferential statistical methods such as correlations and regression analysis. The study results indicate that there is a strong positive effect of monitoring, risk assessment and information and communication on the financial performance of banks in Ghana, whereas there was no significant effect of control environment and control activities on the financial performance of banks in Ghana. The study recommends that the management of banks should strengthen the control environment, by enhancing the policies and procedures adopted by the banks in safeguarding assets and properties, there is the need to continuously review the existing policies, procedures and activities performed to ensure that they have not outlived their usefulness in the wake of changing competitions and advancement in technology and management orientation.


2020 ◽  
pp. 095935432096458
Author(s):  
Simon Wharne

The “evidence-based practice” movement frames counselling and psychotherapy as causal processes, something the therapist does to the client. The value of what it is that is done is measured by interpreting mental and emotional distress as an abnormal behaviour, by giving this “symptom” a numerical score, before and after interventions in a quantitative research approach. In existential therapies emotions are viewed instead as healthy responses to our being in the world; as transient communications in relational contexts, altered only through the client’s autonomous choice. Human distress will be encountered and explored by all practitioners regardless of their modality. This article is an attempt to reclaim that exploration, as a phenomenological enquiry founded in the radically different epistemological framework of existential theory. Less value might then be placed on systemized measurement and control, and more placed on human responses to emotionality. Those who are distressed might feel understood and validated.


2021 ◽  
Vol 1 (1) ◽  
pp. 111-125
Author(s):  
Sri Diana ◽  
Sulastiningsih Sulastiningsih ◽  
Endar Sulistya ◽  
Purwati Purwati

Financial sector is an important thing for a country development. Indirectly, the financial sector will support the economy especially during the pandemic, including the Islamic banking industry. This study aims to analyze the financial performance of Islamic banking in Indonesia based on profitability ratios consisting of BOPO, ROA, ROE, liquidity ratios consisting of Cash ratio and FDR, as well as solvency ratios as measured by the CAR ratio, during the COVID-19 pandemic. This research is descriptive quantitative research by measuring the financial performance of the bank through the level of profitability ratios. The results of this study show that there is a fluctuation changing in the performance values during the COVID-19 pandemic. Bank performance through profitability ratios shows that some sharia banks are classified as efficient and some have decreased the performance. In the liquidity ratio, the average bank experienced a decline in the cash ratio component, with the lowest being at BRI Syariah, which fell by 50.9%. Bank solvency ratio generally shows good performance.


Akuntabilitas ◽  
2020 ◽  
Vol 13 (1) ◽  
pp. 51-62
Author(s):  
Sabirin Sabirin

This research aims to determine the Financial Performance Assessment Before and After Implementation of Good Corporate Governance (GCG) seen from the ratio (1) Liquidity, (2) Profitability, and (3) Capital. The research method is quantitative research with a comparative approach. The ratio used to measure the financial performance of Bank Syariah Mandiri Tbk consists of the ratio of FDR, ROA, ROE, and CAR. The data analysis technique used is the data Normality and the Mann-Whitney test. The results of this study based on the normality test show that the data are normally distributed. The Mann-Whitney test results show that (1) after implementing GCG, liquidity ratio has satisfactory performance assessment compared to before the implementation of GCG. (2) After implementing GCG, profitability ratio has satisfactory performance assessment compared to before the implementation of GCG. (3) After implementing GCG, the capital ratio has a satisfactory performance assessment compared to before the implementation of GCG 


2013 ◽  
Vol 3 (1) ◽  
pp. 88
Author(s):  
S. B. C. Iheanacho ◽  
E. E. Ikpeme ◽  
Idris A. Saba

This paper focuses on sport as panacea for cultism in Nigerian tertiary institutions. The vices that stigmatized the tertiary institutions today are traceable to the uncontrolled behaviour of students. School authorities and concerned government over the years have applied measures to check the excesses of students in tertiary institutions without noticeable success. Sports stand to provide the needed solution to these linger problems of cultism in tertiary institutions. Sports is perceived as wholesome pursuits for students in tertiary institution which channel their thinking and disposition toward worthwhile goal. Sports provide students the opportunity to cultivate sportsmanship qualities, which is necessary for school discipline. The paper focused on the educational values of sports to include self discipline and control, obedience to and co-operation with constituted authorities among others. Similarly, sports provide students with safety value of letting off excessive energies, which ordinarily could have been mischievously channeled towards acts that are opposed to school discipline. The sports programme organization in schools were highlighted the components of a sound sports programmes in Nigerian te   rtiary institutions from which students can benefit in building up desirable behaviour were also discussed. Finally, recommendations were made on  how participation in sports by students can help solve the problems of cultism activities in tertiary institutions.


2018 ◽  
Vol 13 (3) ◽  
pp. 220
Author(s):  
Dilashenyi Devi Selvarajah ◽  
Uma Murthy ◽  
Mathavi Massilamani

The present research aims at investigating the impact of CSR on firm’s financial performance in Malaysia. Based on gaps in extant literature, the current study hypothesizes that four (4) independent variables comprising business risk, company reputation, employee engagement and stakeholder concern will exert statistically significant influences on the dependent variable, firm’s financial performance. The research employs a quantitative research approach whereby a sample 153 respondents were collected using a stratified random sampling technique. Employing SPSS software, multiple linear regression analysis was carried out. The results of multiple regression revealed that out of the four (4) hypotheses of the research, three (3) were supported whilst one (1) was not. In particular, it was shown that business risk, company reputation and stakeholder concern exert statistically significant influences on firm’s financial performance. However, there was no enough evidence to support the claim that employee engage can significantly influence firm’s financial performance. Several implications from the research were further discussed and elaborated.


2021 ◽  
Vol 9 (2) ◽  
pp. 199-208
Author(s):  
Solomon Terfasa Dinka

In the modern world, industrial transformation receives great attention. As a result, many companies are becoming successful by implementing Kaizen as a change agent. Nevertheless, there were few pathways of continuous improvements, mainly because of abandonment of Kaizen philosophy, organizational resistance to change, lack of proper implementation and monitoring techniques, lack of employees’ motivation, and scarcity of resources. The study aimed to examine Kaizen implementation and its challenges in small and medium manufacturing firms of Woliso town. The study employed descriptive research adopting a quantitative research approach—the researcher used 55 small and medium manufacturing firms of Woliso town. In addition, the study employed primary data collected through open-ended and close-ended questionnaires. The study found that most sampled firms lack awareness about Kaizen because of a lack of training opportunities. Similarly, Kaizen philosophy is considered exhaustive and routine the attitude of owners, managers, and employees in Kaizen implementation is very weak. Finally, the study recommended that it is important to provide continuous training programs for employees and managers of small and medium manufacturing firms. Most importantly, to extend Kaizen's philosophy, it is essential to incorporate it into the school curriculum.


2021 ◽  
Vol 7 (2) ◽  
pp. 227-233
Author(s):  
Maria J F Esomar ◽  
Restia Christianty

The Covid-19 pandemic has caused many hotels, restaurants and tourism activities to be temporarily closed. It has an impact on the financial performance towards the companies engaged in this sub-sector. The objective of this study is to analyze the impact of Covid 19 towards the financial performance of companies engaged in the sub-sector of hotel, restaurant and tourism. Financial performance is measured using several ratios, namely liquidity ratios, solvability ratios, profitability ratios and market ratio. The ype of research is descriptive quantitave. The population in this study is 35 all companies in the sub-sector of hotel, restaurant and tourism listed on the Indonesia Stock Exchange in 2019-2020 period. Samples are collected from 30 companies using purposive sampling method. Hypothesis testing is conducted using the Paired Sample t-Test. The empirical results show that, in the liquidity ratio, and market ratio there is no significant difference between the periods of before and after the first recorded Covid-19 case in Indonesia. Meanwhile, in the solvability ratio and profitability ratio, there are significant differences between the two periods.


2019 ◽  
Vol 6 (5) ◽  
pp. 2184
Author(s):  
Minal Kumari ◽  
Yogesh Kumar ◽  
Parvinder Kaur

ABSTRACTBackground: Mobile Applications are being developed at a rapid speed and are intensively used by students. It can help to achieve better performance in organizing, managing, and monitoring classroom activities.Aims and objectives: Present study aimedto assess and compare the knowledge and practice regarding FBNC among nursing students in MBL group and MABL group before and after the administration of MBL and MABL. The conceptual framework of the study was based on CIPP model by Stufflebeam.Methods: A Quantitative research approach with quasi-experimental and  non-equivalent controlgroup pre–test post–test design. The study was conducted at two nursing colleges of Ambala, Haryana. A total of 70 B.Sc. Nursing 3rd Year students, randomly allocated to 2 groups i.e. 35 in MBL and 35 in MABL. The tool used for the study consisted of structured knowledge questionnaire and observational check list was used to assess knowledge and practices by OSCE method of nursing students regarding FBNC. Data collection was done in January, 2017. The obtained data was analyzed and interpreted in terms of objectives and researchResults: Findingsof the study indicate that revealed that mean post- test knowledge and practices score in MBL group (21.4 ±0.89) and in MABL group (22.4 ± 0.54) was significantly higher than pre-test knowledge score in MBL group (14.6±15.0) and in MABL group (16.2±17.0). Also, the mean post-test practice score in MBL group (38.1±1.91) and in MABL group (38.9± 1.20) was significantly higher than pre-test practicescore in MBL (20.4 ± 3.70) as well as in MABL group (20.5 ± 4.26). Mild positive significant relationship (r=0.03) was found between post test score of knowledge and practicesConclusion: MABL was more effective in developing the practices of nursing students regarding FBNC than MBL.


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