Implimentasi Sistem Bunga dan Bagi Hasil Terhadap Kinerja Keuangan Perbankan

This research is aimed to know difference of the financial performance of the conventional banking and the syariah banking. Financial is measured by using ratios: ratio of capital to asset deliberated by according to risk, ratio of earning asset which classified to earning asset (KAP. I), ratio of allowance for possible earning losses to classified earning asset ( KAP.II), ratio of net operating income to operating income (NPM) representing proxy from management, ratio of profit before interest and tax to total asset ( ROA), ratio of operating expenses to operating income (BOPO), ratio of current assets to current liabilities and ratio of loan to deposit (LDR). This research use the saturated simple, that all bank of state of the public ownerships (BUMN) and bank of the Muamalat Indonesia, by using data of the secondary publicized by the Bank Indonesia each of semester, between period 2003-2011. The analysis instruments used was Multivariate Discriminant Analysis (MDA). Results of this research indicate that the CAMEL approach can determine banking financial performance. Pursuant to statistical test really there was financial performance difference between conventional banking and syariah banking, where conventional banking has better finance performance from syariah banking. This research found that CAR dan LDR; significantly differentiate conventional banking finance performance and syariah banking, in which the CAR was the most dominant

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The Possibility of Predictions in Auditor’s Opinion: The Case of the Serbian Tobacco Industry

Management Journal of Sustainable Business and Management Solutions in Emerging Economies ◽

10.7595/management.fon.2018.0015 ◽

2018 ◽

Vol 23 (3) ◽

pp. 47

Author(s):

Nataša Spahić ◽

Bojana Vuković

Keyword(s):

Discriminant Analysis ◽

Open Space ◽

Preliminary Investigation ◽

Balance Sheet ◽

Correct Prediction ◽

Audit Opinion ◽

Business Market ◽

Discriminatory Analysis ◽

Using Data ◽

Multivariate Discriminant

Research Questions: This paper investigated whether there is a possibility for predictions of an auditor’s opinion that can be used to predict, in an extremely accurate way, future developments in one company. Motivation: The research of Dopuch, Holhausen and Leftwich (1987); Kirkos, Spathis and Manolopoulos (2007) or Kirskos (2012) and Kim and Upneja (2014) open space for new challenges for using auditing methods.The most trying task is to find a technique that will be able to timely, accurately and with the least waste of resources respond to the challenge. The fact that auditors are forced to expand the scope and purpose of the audit work, respecting new risks that are continually changing represents the primary inspiration for this paper. Idea: Our goal was to explore whether one of the possible techniques for prediction the auditor’s opinion – multivariate discriminant analysis – can precisely predict a correct future audit opinion and whether this analysis is useful for finding solutions to performing predictions. Data: The analysis was conducted using data from financial statements of 4 Serbian tobacco companies of years 2011, 2012, 2013, 2014 and 2015 published by the Serbian Business Registers Agency. Tools: The presented research, based on theoretical and mathematical support, uses statistical software tools Statistica. Findings: The application of discriminant analysis in Serbian tobacco companies showed statistically major variables of the balance sheet, manely “Intangible assets", "Supplies" and "Liabilities". Following these variables, we obtained results which we used as the predictors. The outcome of our preliminary investigation presented accurate and correct prediction which is also confirmed by historical data. The result of this investigation can be used for further more complex investigations when using some variables that will lead to discriminatory analysis for more classification groups to mark and rank the most significant variables for expressing the audit opinion. Contribution: Provided information is important for every business, because every entity that is listed on the business market aims to be as better as possible, and find out and exploit the possibility of avoiding a negative result.

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Comparison of Examinees’ and Doctors’ Judgement of Health Status Using Data in an AMHTS

Methods of Information in Medicine ◽

10.1055/s-0038-1635319 ◽

1984 ◽

Vol 23 (01) ◽

pp. 15-22

Author(s):

Y. Sekita ◽

T. Ohta ◽

M. Inoue ◽

H. Takeda

Keyword(s):

Health Status ◽

Discriminant Analysis ◽

Explanatory Power ◽

Laboratory Data ◽

Subjective Symptom ◽

Health Conditions ◽

Testing System ◽

Multiple Discriminant Analysis ◽

Canonical Axis ◽

Using Data

SummaryJudgements of examinees’ health status by doctors and by the examinees themselves are compared applying multiple discriminant analysis. The doctors’ judgements of the examinees’ health status are studied comparatively using laboratory data and the examinees’ subjective symptom data.This data was obtained in an Automated Multiphasic Health Testing System. We discuss the health conditions which are significant for the judgement of doctors about the examinees. The results show that the explanatory power, when using subjective symptom data, is fair in the case of the doctors’ judgement. We found common variables, such as nervousness, lack of perseverance etc., which form the first canonical axis.

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A benchmarking study of Indian seaports

Journal of Global Operations and Strategic Sourcing ◽

10.1108/jgoss-05-2019-0037 ◽

2019 ◽

Vol 13 (1) ◽

pp. 88-102

Author(s):

Sajeev Abraham George ◽

Anurag C. Tumma

Keyword(s):

Financial Performance ◽

Future Research ◽

Data Envelopment ◽

Operational Parameters ◽

Two Stage ◽

Content Type ◽

The Public ◽

Port Authorities ◽

Financial Performance Measures ◽

The Government

Purpose The purpose of this paper is to benchmark the operational and financial performances of the major Indian seaports to help derive useful insights to improve their performance. Design/methodology/approach A two-stage data envelopment analysis (DEA) methodology has been used with the help of data collected on the 13 major seaports of India. The first stage of the DEA captured the operational efficiencies, while the second stage the financial performance. Findings A window analysis over a period of three years revealed that no port was able to score an overall average efficiency of 100 per cent. The study identified the better performing units among their peers in both the stages. The contrasting results of the study with the traditional operational and financial performance measures used by the ports helped to derive useful insights. Research limitations/implications The data used in the study were majorly limited to the available sources in the public domain. Also, the study was limited to the major seaports which are under the Government of India and no comparisons were carried out with other local or international ports. Practical implications There is a need to prioritize investments and improvement efforts where they are most needed, instead of following a generalized approach. Once the benchmark ports are identified, the port authorities and other relevant stakeholders should work in detail on the factors causing inefficiencies, for possible improvements in performance. Originality/value This paper carried out a two-stage DEA that helped to derive useful insights on operational efficiency and financial performance of the India seaports. A combination of the financial and operational parameters, along with a comparison of the DEA results with the traditional measures, provided a different perspective on the Indian seaport performance. Considering the scarcity of research papers reported in the literature on DEA-based benchmarking studies of seaports in the Indian context, it has the potential to attract future research in this field.

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Estimation of the Actual Incidence of Coronavirus Disease (COVID-19) in Emergent Hotspots: The Example of Hokkaido, Japan during February–March 2020

Journal of Clinical Medicine ◽

10.3390/jcm10112392 ◽

2021 ◽

Vol 10 (11) ◽

pp. 2392

Author(s):

Andrei R. Akhmetzhanov ◽

Kenji Mizumoto ◽

Sung-Mok Jung ◽

Natalie M. Linton ◽

Ryosuke Omori ◽

...

Keyword(s):

Cumulative Incidence ◽

Surveillance System ◽

Negative Binomial ◽

Actual Number ◽

Public Health Response ◽

The Public ◽

Health Response ◽

Using Data ◽

Insight Into ◽

Actual Incidence

Following the first report of the coronavirus disease 2019 (COVID-19) in Sapporo city, Hokkaido Prefecture, Japan, on 14 February 2020, a surge of cases was observed in Hokkaido during February and March. As of 6 March, 90 cases were diagnosed in Hokkaido. Unfortunately, many infected persons may not have been recognized due to having mild or no symptoms during the initial months of the outbreak. We therefore aimed to predict the actual number of COVID-19 cases in (i) Hokkaido Prefecture and (ii) Sapporo city using data on cases diagnosed outside these areas. Two statistical frameworks involving a balance equation and an extrapolated linear regression model with a negative binomial link were used for deriving both estimates, respectively. The estimated cumulative incidence in Hokkaido as of 27 February was 2,297 cases (95% confidence interval (CI): 382–7091) based on data on travelers outbound from Hokkaido. The cumulative incidence in Sapporo city as of 28 February was estimated at 2233 cases (95% CI: 0–4893) based on the count of confirmed cases within Hokkaido. Both approaches resulted in similar estimates, indicating a higher incidence of infections in Hokkaido than were detected by the surveillance system. This quantification of the gap between detected and estimated cases helped to inform the public health response at the beginning of the pandemic and provided insight into the possible scope of undetected transmission for future assessments.

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Punishment Strategies across Societies: Conventional Wisdoms Reconsidered

Games ◽

10.3390/g12030063 ◽

2021 ◽

Vol 12 (3) ◽

pp. 63

Author(s):

Ramzi Suleiman ◽

Yuval Samid

Keyword(s):

Public Goods ◽

Strong Predictor ◽

Social Environments ◽

Public Goods Game ◽

The Public ◽

Free Riders ◽

The World ◽

Emergence Of Cooperation ◽

Using Data ◽

The Cost

Experiments using the public goods game have repeatedly shown that in cooperative social environments, punishment makes cooperation flourish, and withholding punishment makes cooperation collapse. In less cooperative social environments, where antisocial punishment has been detected, punishment was detrimental to cooperation. The success of punishment in enhancing cooperation was explained as deterrence of free riders by cooperative strong reciprocators, who were willing to pay the cost of punishing them, whereas in environments in which punishment diminished cooperation, antisocial punishment was explained as revenge by low cooperators against high cooperators suspected of punishing them in previous rounds. The present paper reconsiders the generality of both explanations. Using data from a public goods experiment with punishment, conducted by the authors on Israeli subjects (Study 1), and from a study published in Science using sixteen participant pools from cities around the world (Study 2), we found that: 1. The effect of punishment on the emergence of cooperation was mainly due to contributors increasing their cooperation, rather than from free riders being deterred. 2. Participants adhered to different contribution and punishment strategies. Some cooperated and did not punish (‘cooperators’); others cooperated and punished free riders (‘strong reciprocators’); a third subgroup punished upward and downward relative to their own contribution (‘norm-keepers’); and a small sub-group punished only cooperators (‘antisocial punishers’). 3. Clear societal differences emerged in the mix of the four participant types, with high-contributing pools characterized by higher ratios of ‘strong reciprocators’, and ‘cooperators’, and low-contributing pools characterized by a higher ratio of ‘norm keepers’. 4. The fraction of ‘strong reciprocators’ out of the total punishers emerged as a strong predictor of the groups’ level of cooperation and success in providing the public goods.

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Calculation of Predictive Odds for Possible Carriers of Haemophilia

10.1055/s-0039-1689665 ◽

1975 ◽

Author(s):

G. D. Forbes ◽

A. D. McLaren ◽

C. R. M. Prentice

Keyword(s):

Biological Activity ◽

Discriminant Analysis ◽

Factor Viii ◽

Factor Vii ◽

Control Group ◽

Posterior Odds ◽

Linear Discriminant ◽

Bayesian Calculation ◽

Using Data ◽

Betting Odds

The predictive odds for possible carriers of haemophilia have been calculated using data derived from normal and known carrier populations. For each individual the concentration of factor VII-related antigen (A) and factor VIII biological activity (B) was measured. The data has been studied by linear discriminant analysis linked to a Bayesian calculation of posterior odds using the predictive distributions of both the normal and obligatory carrier populations. The proportion of possible carriers assigned to the definite carrier group or control group is dependent on which betting odds are regarded as most suitable for counselling patients. For instance, if betting odds of 5 : 1 were given it was possible to assign 22 of 32 possible carriers (69 per cent) to control or carrier groups. Of this group of 22 possible carriers, 11 were thought to be normal and 11 were thought to be haemophilia carriers.

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Paranoid styles and innumeracy: implications of a conspiracy mindset on Europeans' misperceptions about immigrants

Italian Political Science Review/Rivista Italiana di Scienza Politica ◽

10.1017/ipo.2021.26 ◽

2021 ◽

pp. 1-17

Author(s):

Sergio Martini ◽

Mattia Guidi ◽

Francesco Olmastroni ◽

Linda Basile ◽

Rossella Borri ◽

...

Keyword(s):

Demographic Factors ◽

European Countries ◽

Democratic Accountability ◽

Common Phenomenon ◽

Political Issues ◽

The Public ◽

Using Data ◽

Socio Demographic Factors ◽

Influence Perceptions ◽

Western Democracies

Abstract Innumeracy, that is, the inability to deal with numbers and provide correct estimates about political issues, is reported to be widespread among the public. Yet, despite the recognition that a conspiracy mindset is an increasingly common phenomenon in Western democracies, this has not been considered as a potential correlate of innumeracy. Using data from an online sample of respondents across 10 European countries, we show that those with a higher propensity to hold a conspiracy worldview tend to overestimate the actual share of the immigrant population living in their own country. This association holds true when accounting for country heterogeneity and other cognitive, affective and socio-demographic factors. Employing a comparative design and refined measurements, the article contributes to our understanding of how a conspiracy mentality may influence perceptions of relevant political facts, questioning basic processes of democratic accountability.

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A Psychological Process of Bureaucratic Whistleblowing: Applying the Theory of Planned Behavior

The American Review of Public Administration ◽

10.1177/02750740211003345 ◽

2021 ◽

pp. 027507402110033

Author(s):

Hongseok Lee ◽

Minsung Michael Kang ◽

Sun Young Kim

Keyword(s):

Theory Of Planned Behavior ◽

Planned Behavior ◽

Structural Equation ◽

Structural Equation Models ◽

Behavioral Control ◽

Perceived Behavioral Control ◽

Psychological Process ◽

Public Employees ◽

The Public ◽

Using Data

Whistleblowing is a psychological process that involves the calculation of risks and benefits. While there exists a broad range of research on whistleblowing in the public sector, previous studies have not examined its entire process due to the limited focus on either whistleblowing intention or whistleblowing behavior. This study aims to fill this gap by applying the theory of planned behavior (TPB) to the whistleblowing context. Specifically, we examine how individual beliefs about the likely consequences of whistleblowing (attitude toward whistleblowing), others’ expectations about whistleblowing (subjective norm), and the capability of blowing the whistle (perceived behavioral control) influence public employees’ actual whistleblowing by way of their intention to report wrongdoings. A series of structural equation models are tested using data from the 2010 Merit Principles Survey. The findings show that the more the employees perceive that the consequences of whistleblowing are important, the more the key referents support whistleblowing, and the more the protections for whistleblowers are available, the more likely are their intentions to disclose wrongdoings and then actually engage in whistleblowing behavior. We conduct additional analyses for internal and external whistleblowers separately and find that there are both meaningful similarities and differences between the two groups. This study provides support for the validity of TPB as a theoretical framework for better understanding and explicating the psychological process of bureaucratic whistleblowing.

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Electoral Incentives and the Allocation of Public Funds

Journal of the European Economic Association ◽

10.1093/jeea/jvaa055 ◽

2020 ◽

Author(s):

Frederico Finan ◽

Maurizio Mazzocco

Keyword(s):

Electoral System ◽

Policy Reforms ◽

Public Funds ◽

Term Limit ◽

The Public ◽

Public Projects ◽

Electoral Incentives ◽

Using Data ◽

The One ◽

The Cost

Abstract Politicians allocate public resources in ways that maximize political gains, and potentially at the cost of lower welfare. In this paper, we quantify these welfare costs in the context of Brazil’s federal legislature, which grants its members a budget to fund public projects within their states. Using data from the state of Roraima, we estimate a model of politicians’ allocation decisions and find that 26.8% of the public funds allocated by legislators are distorted relative to a social planner’s allocation. We then use the model to simulate three potential policy reforms to the electoral system: the adoption of approval voting, imposing a one-term limit, and redistricting. We find that a one-term limit and redistricting are both effective at reducing distortions. The one-term limit policy, however, increases corruption, which makes it a welfare-reducing policy.

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