scholarly journals Budgeting And Budgetary Control Practices in Timber industries in Ghana: A Case of Logs and Lumber Limited

2020 ◽  
Vol 2 (2) ◽  
pp. 44-50
Author(s):  
Emmanuel Adjei Frimpong ◽  
Francis Ameyaw ◽  
Eugene Osei-Bonsu

The study was undertaken to assess how companies use the activity of budgeting and budgetary control in their management process to achieve their desired results. Logs & Lumber Limited, a timber company in Kumasi, Ghana was studied. Convenient sampling method was used to select the respondents.. The sample was made up of 17 staff members of the company. The primary data were gathered through questionnaires and structured interview. The secondary data were budget reports and budget manual of the company from 2011-2015. The data obtained from the study were processed using the Stastical Package Software System (SPSS) version 16.0 to assess differences in the results. 100% of the respondents strongly agree that the company budget practices do not contradict with literature. It is concluded that to ensure an effective an efficient budget and budgetary control system identifying and mitigating limiting factors to budgets are the most relevant. Keywords: Budgeting, budgetary control, timber industry, logs and lumber limited

2017 ◽  
Vol 13 (2) ◽  
pp. 33
Author(s):  
Mercy Y. Sengkey ◽  
Welson M. Wangke ◽  
Elsje P. Manginsela

This study aimed to analyze and determine the public perception of hydroponic in the distict Teling Bawah Manado City. This aims was conducted over five months from November 2016 to the month of Maret 2017 from preparation to the arrangement of research reports. The location of research is in districts Teling Bawah Manado City. This research uses primary data and secondary data. Primary data was obtained from 30 respondents using questionnaires, while secondary data obtained from the office district Teling Bawah Manado City. The sampling method in this study was used purposive sampling method. Result of this research show that the public percepstion of Hydroponic are very good with the index of perceptions 84,16% and are classified to category of strongly agree. The society are strongly agree with the existance of agriculture technique using Hydroponic. People think that Hydroponic is very useful for the society, because with Hydroponic, people could consume healthy fruits and vegetables without using chemis chemical products; no need to try very hard to find a land to cultivate; could take advantages of used goods at home; no need a long time to use hydroponic; and use soil as conventional agriculture, so that the actors of Hydroponic do not have to be in contact with worms.


2019 ◽  
Vol 3 (4) ◽  
Author(s):  
Jonathan Jonathan

This research aims to determine the effect of budget participation, organization’s commitment and motivation toward managerial performance. The population included was employees in beverage company in Jakarta. Sampling was collected by using a purposive sampling method and the number of sample obtained 139 samples that meet the criteria and free from outliers. In addition to the above primary data, this study also collected secondary data from literatures and studies. Multiple Regression analysis was used as analytical technique. The result showed that budget participation, organization’s commitment and motivation jointly have significant positive effect on managerial performance. The study therefore recommends among others that all those presently involved in the implementation of budgets should be educated on the purpose and objectives of budgetary control and that lower level managers and staffs who are directly involved in the implementation of the budget should be co-opted into the budget setting process.


2015 ◽  
Vol 10 (6) ◽  
pp. 2225-2240
Author(s):  
Mohammad Salih Memon

The current research investigates the performance efficiency of U-fone compare with Mobilink. Data were both primary as well as secondary data. Secondary data related to industry was collected from web sites, pilot study, survey, newspaper, PTA Annual report, magazines and reports for generating awareness on the topic and for satisfying objectives of the study. To collect primary data a field survey was conducted with the help of structured interview schedule. Various demographic variables were considered and the questionnaire was tested. The respondents being the adopters of mobile phones are selected for conducting survey, the sample I choose to conduct the survey is based on 50, out of 50 I got the response from 40 on which statistical data analysis is based in this report. It was revealed that Mobilink Network Coverage whereas people are not satisfied with Ufone Network CoveragePeople use Mobilink are not satisfied with the call rates set by Mobilink, whereas the people using Ufone are much satisfied with the call rates set by Ufone.Mostly people use Ufone because of packages.  The ratio of Mobilink users who attracts towards other network by watching ads is higher than Ufone users.Ufone attracts people more by advertisement of different packages as compare to  Mobilink.The ratio of satisfied customers is higher in Mobilink.Ufone introduce more innovative services like Call block, Utunes, HisaabSms and etc.Most of the people viewed that CRM (Customer Relationship Management) of Ufone is not effective as Mobilink.


2021 ◽  
Vol 3 (1) ◽  
pp. 75-83
Author(s):  
Salma Fitri Nurfauziah ◽  
Nizar Alam Hamdani

This study discusses the influence of social media on interest in buying copilogy products. The relationship used in this study is a causal relationship with 60 Garut domiciled consumer respondents who have already tried their products. The data analysis technique used is simple regression with the application of SPSS 20. The measurement scale used by researchers is the interval scale. This study uses primary data and secondary data obtained from books, journals, literature, scientific works from the internet with relevant sources. The primary data collection technique in this study is an online questionnaire that contains a number of structured statements given to respondents through Google forms and respondents provide answers based on a Likert scale of 1-5, starting from 1 (strongly disagree) to 5 (strongly agree). The conclusion of this research is the significant effect between the influence of Social Media on Kopilogi Buy Interest.


2018 ◽  
Vol 6 (2) ◽  
pp. 117
Author(s):  
Joko Amin Sunarko ◽  
Rafeah Abubakar ◽  
Harniatun Iswarini

ABSTRACT This study aims To find out the constraints faced by extension workers in providing agricultural extension in Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency and To know the response of farmers to the implementation of agricultural extension in the Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency. This research was carried out in Sukasari Village Mesuji Raya District Ogan Komering Ilir Regency in March to May 2017. The research method used is qualitative methods. While the sampling method used is simple random Purposive sampling will 28 samples of palm oil farmer. So the sample studied from members of the population as a whole that is as much as 28 oil palm farmers. Data collection methods used are interviews and observation methods. The data collected consists of primary data and secondary data. Method of processing and analysis of data used is using descriptive analysis method with qualitative approach. The results showed that agricultural extension facilities used extension workers are motorcycles, aids and props. Infrastructure that is not yet supported is not yet all extension workers get a service house near the location of counseling, Distance taken by agricultural extension workers in carrying out their duties is about 3 km for the location of the activities of the farmer's house and about 5 km for the location of agricultural gardens. Farmer's response to the organik fertilizer extension activiti b using cattle manure for oil palm plantation with total score or 47,50 which means getting high score.  ABSTRAK Penelitian ini bertujuan Untuk mengetahui kendala yang dihadapi penyuluh dalam memberikan penyuluhan pertanian di Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir dan Untuk mengetahui tanggapan petani terhadap pelaksanaan penyuluhan pertanian di Desa Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir. Penelitian ini dilaksanakan di Desa Sukasari Kecamatan Mesuji Raya Kabupaten Ogan Komering Ilir pada bulan Maret sampai dengan bulan Mei 2017. Metode penelitian yang digunakan adalah metode penelitian kualitatif. Sedangkan metode penarikan contoh yang digunakan adalah acak sederhana Purposive sampling dengan anggota populasi sebanyak 28. Maka sampel yang diteliti dari anggota populasi secara keseluruhan yaitu sebanyak 28 petani kelapa sawit. Metode pengumpulan data yang digunakan adalah wawancara dan observasi. Data yang dikumpulkan terdiri dari data primer dan data sekunder. Metode pengolahan dan analisis data yang digunakan yaitu menggunakan metode analisis diskriptif dengan pendekatan kualitatif. Hasil penelitian menunjukan bahwa Sarana penyuluhan pertanian yang digunakan penyuluh adalah sepeda motor, alat bantu dan alat peraga. Prasarana yang yang belum mendukung adalah belum semua penyuluh mendapatkan rumah dinas di dekat lokasi penyuluhan, Jarak yang ditempuh penyuluh pertanian dalam melaksanakan tugasnya adalah sekitar 3 km untuk kelokasi kegiatan dari rumah petani dan sekitar 5 km untuk lokasi kebun pertanian. Tanggapan petani terhadap kegitan penyuluhan pertanian pupuk organik dengan menggunakan kotoran ternak untuk tanaman kelapa sawit dengan jumlah keseluruhan skornya 47.5 yang artinya memperoleh nilai tinggi.  


Author(s):  
Yunita Isna Ratri ◽  
Achmad Tjahjono

The Analysis Influence of Knowledge Taxation, Socialization, Service, Tax Sanctions and Education Level of Taxpayer Awareness Paying PBB P2. SkripsiStarta One (S1) Accounting Departement STIE Widya Wiwaha Yogyakarta 2018. The purpose of this research is to know influence of Knowledge Taxation,Socialization, Service, Tax Sanctions and Education Level of Taxpayer Awareness Paying PBB P2 with using multiple linear regression and dummy’s variable. The sample in this research includes 120 respondences who are in the District of Prambanan, village Bokoharjo, Madurejo, Sambirejo, Sumberharjo, Wukirharjo, Gayamharjo. The sampling method is convenience sampling. The collected of data to use primary data with questionnaire technique and secondary data that is data taken from DPPKAD (Dinas Pendapatan Pengelolaan Keuangan Aset Daerah). The results of the research to drawn that the partial, knowledge taxation has a positive relationship and significantly influence the awareness of paying taxpayers PBB P2, and Services have a positive relationship and significant effect on the awareness of paying taxpayers PBB P2. By mutual independentvariables affect the awareness of paying taxpayers PBB P2 as a dependent variable.


2016 ◽  
Vol 4 (2) ◽  
pp. 92
Author(s):  
I Gusti Ngurah Fredi Firawan ◽  
Ida Bagus Suryawan

Nungnung Waterfal is located in Pelaga Village, Petang District, Badung Regency. Nungnung Waterfal have several potentials that can be developed into a natural taourist attraction. It is the researchers wanted to know the potential of what is owned by NungnungWaterfall that can be developed into a tourist attraction. Types of data and data sources used are the data Qualitative, Quantitatif, primary data and secondary data. Collection data by Observasi, interviews, library, and using purpose sampling method, data analytic method using qualitative descriptive that applies the facts found in the field. Nungnung Waterfallhas the potential of natural and artificial potential that could be developed into a tourist attraction. Natural potential possessed NungnungWaterfallis landscapes, mountains, waterfalls, and forests. As for the potential of artificial owned by Nungnung Waterfallnamely supporting facilities including a gazebo for resting place for tourists and take pictures in the area of Nungnung Waterfall.


2020 ◽  
Vol 35 (1) ◽  
pp. 61-75
Author(s):  
Matteo Balliauw ◽  
Thomas Verlinden ◽  
Lisa De Croocq ◽  
Aline Fobe ◽  
Tomas Van Den Spiegel

Purpose Corporate sports hospitality (CSH) is a relationship marketing tool whereby customers and other stakeholders are invited by a company buying CSH from a club to attend a sports event. The CSH product involves premium seating and optional services such as catering. This industry has been perceived to be in decline, especially in times of economic downturn. The purposes of this paper are a quantification of the CSH industry’s value and the development of a formal CSH management process for both companies and clubs. Design/methodology/approach A case study from the highest division in Belgian football (soccer) is conducted, involving interviews and quantitative data collection as the primary data source, in addition to secondary data and insights from the literature. As opposed to literature, this paper uses a holistic approach, combining the perspective of the club and the CSH buying company with attention for customers. Findings CSH returns account for an important share of club revenues (>10%), despite the smaller market compared to the American major sports leagues. Since a club experiences the strongest competitive impact from substitutes and other clubs in the league, and CSH is often managed on an ad hoc base, disposing of a formal management process is crucial for both clubs and companies. For companies buying CSH, not only return on investment but also return on other objectives matters. Moreover, CSH is at least as effective to deepen existing business relationships as to create new ones. Research limitations/implications The paper provides clubs and companies with a theoretic background and practical key performance indicators (KPIs) to base their managerial decisions on. Although external validity to other Belgian venue-based sports can reasonably be assumed, translating the findings to other countries or non-venue based sports requires caution. Originality/value Little academic research about the CSH industry is available. Specific KPIs to define objectives and measure output, as well as feedback loops for clubs and companies, are developed. The proposed CSH management process follows the same high-level steps, but with different specific actions per actor, leading to a better understanding of similarities and differences of both processes, and a better co-creation of the CSH event.


2019 ◽  
Vol 15 (1) ◽  
pp. 133
Author(s):  
Anatasya Angelina Lelet ◽  
Yolanda Pinky Ivanna Rori ◽  
Joachim Noch Karel Dumais

The objective of this research is to analyze the income of rice farming based on the revenue sharing system in Wolaang Village, East Langowan sub-district, Minahasa Regency. This research was conducted for 3 month, starting from January to March 2019. The Samples of farmers is using simple random sampling method (simple random). Data collected in this study are primary data and secondary data. Primary data was obtained from direct interviews with 30 farmer. While secondary data obtained from BP3K East Langowan sub-district and BPS Minahasa Regency, books available at local bookstores and the internet such as google searching to access articles from various scientific journals and thesis from other universities related to the topic of this research, especially income analyze. The results showed that the income received by landowners was Rp.13,462,500 while the income received by smallholders was smaller than that of landowners, namely Rp.9,940,865.*jnkd+eprm*


2020 ◽  
Vol 1 (1) ◽  
pp. 6-11
Author(s):  
Fitri Anugrah Sari ◽  
Muh Ilmi Ikhsan Sabur ◽  
Siti Nurazizah Jufri ◽  
Ainim Paradita ◽  
Bima Wicaksana Pawiloi

This research was prepared aiming to determine the amount of cost, income, and efficiency of vegetable farming in the Buluballea Environment, Pattappang Village, Tinggimoncong District, Gowa Regency. Besides this research is also to determine the effect of factors such as land area, labor, manure, urea fertilizer, KCl fertilizer, ZA fertilizer, and cropping patterns on costs and income. Tumpangsari Farming is planting in almost the same time for the same two types of crops. The basic method used in this research is descriptive study and is done by interview technique. The selection of sample farmers uses a stratified random sampling method with a total of 5 (five) people. The type of data used in the study is primary data and secondary data collected by interview, note-taking, and observation techniques


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