scholarly journals Analytical Study on the Impact of GST on Retail Sector: With Reference to Dmart Financial Performance

2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Usha N.
Keyword(s):  
Financial Performance ◽  
Analytical Study ◽  
Retail Industry ◽  
Retail Sector ◽  
Trade Barriers ◽  
Model Law ◽  
The Impact

The imminent implementation of Goods & Services Tax (GST) is expected to result in greater transparency, an improved flow of credit, and reduced trade barriers from a tax perspective. The timely release and revision of the draft GST model law, GST rules, and documentation templates reflect the government’s commitment and keenness to implement the GST law in India in 2017. It is also widely agreed that GST will usher in a series of changes to how businesses will operate and the Retail Industry will be no exception. This thought piece highlights some of the key areas impacted and a number of changes that the industry will need to imbibe over the coming months to ensure that GST is effectively implemented.

Post Covid- New Retail Trends: Ending Retail Apocalypse

2021 ◽  
pp. 186-189
Author(s):  
Neha Ujjwal
Keyword(s):  
Retail Industry ◽  
Retail Sector ◽  
Significant Change ◽  
The Impact

COVID-19 has impacted Retail Sector up to a great extent and has led to a significant change in the Retail Industry. This Study aims to understand the impact/change on the Retail Industry caused by the Pandemic and this research also aims to identify the available opportunities and new trends related to Retail sector in line with the unlocking of various cities/countries, Trends which can be adopted by various Players in the Retail Industry to finally end the Retail Apocalypse cause by COVID-19.

scholarly journals IS THE FASHION STORE, PT MATAHARI DEPARTMENT STORE TBK STILL PROFITABLE IN THE ERA OF DIGITAL INNOVATION? For the Period of 2008-2017

2020 ◽  
Vol 7 (1) ◽  
pp. 1-22
Author(s):  
Wiwiek Mardawiyah Daryanto ◽  
Fransiscus X John Brazer ◽  
Jodipati Alif
Keyword(s):  
Financial Performance ◽  
Technology Development ◽  
Good Condition ◽  
Department Store ◽  
Pilot Project ◽  
Retail Industry ◽  
Digital Innovation ◽  
Financial Ratio ◽  
Before And After ◽  
The Impact

Retail industry in Indonesia has grown rapidly alongside with the current growing of technology. By the ever-growing technology development, the behaviors of Indonesian people are also slightly changes to become more efficient and simple way of buying things. The study sought to observe the performance of PT Matahari Department Store Tbk (MDS) before and after the digital innovation that took place in the early 2010s. The aim of this study was to investigate whether the advent of E-commerce has affected PT MDS’s performance. Financial ratio such as profitability and overall measures were used to analyze PT MDS’s financial performance. Period taken in this study were in before (2008-2010) and after the appearance of E-Commerce in retail  industry (2011-2017). This study found that in 2008-2010 (E-commerce first pilot project) the profitability performance of PT MDS was not in good condition. However, in 2011 or E-Commerce Emergence & Transition, PT MDS began to improve its financial performance by successfully recording positive trends in all financial ratios except ROE. This has occurred due to the impact of reverse stock and corporate restructuring in 2009. Additionally, an increase in the shareholding of public ownership was also taken in action in 2013 to drive up the price of company’s shares and boost the company's ratio. Thus, it can be sum up that PT MDS’s financial performance was not affected by the presence of E-commerce, instead it influenced by company’s actions. However, with an objective to adapt in this era, PT MDS has launched Matahari.com for targeting other segments and other strategies to keep up the improvements.

scholarly journals Foreign Direct Investment in Retail Industry in India

2019 ◽  
Vol 8 (3S) ◽  
pp. 388-391
Keyword(s):  
Foreign Direct Investment ◽  
Government Policy ◽  
Direct Investment ◽  
Tax Incentives ◽  
Retail Industry ◽  
Retail Sector ◽  
Retail Market ◽  
Foreign Companies ◽  
The Government ◽  
The Impact

The Government of India was initially very apprehensive of the introduction of the Foreign Direct Investment in the Retail Sector in India. The unorganized retail sector as has been mentioned earlier occupies 98% of the retail sector and the rest 2% is contributed by the organized sector. The unorganized retail sector contributes about 14% to the GDP and absorbs about 7% of our labor force. Retail is the sale of goods to end users, not for resale, but for use and consumption by the purchaser. The retail transaction is at the end of the supply chain. Manufacturers sell large quantities of products to retailers, and retailers sell small quantities of those products to consumers. This study has been undertaken foreign direct investment has affected the Indian retail industry. The inflow of foreign direct investment has boosted growth in the retail industry and increased the gross domestic product of India. Government policy and other determinants have been discussed to study and analyze the impact. The Indian retail market is a developing market and has potential for investments. There had been a restriction in the inflow of foreign direct investment till 2006. But since 2006, there has been a positive change in the government policy thereby allowing foreign companies to invest in India and become an owner. The paper elucidates the growth between different sectors of Indian retail industry, the tax incentives and determinants for inflow of foreign direct investment. This study focuses on foreign direct investment inflows in selected retail sectors

scholarly journals Impact of the disclosure of financial instruments in accordance with the requirements of IFRS 7 on the financial performance of banks: Evidence from Bahrain: أثر الإفصاح عن الأدوات المالية وفق متطلبات معيار الإبلاغ المالي الدولي رقم (7) على الأداء المالي للمصارف (دراسة تحليلية لعينة من المصارف العاملة في مملكة البحرين)

2019 ◽  
Vol 3 (13) ◽  
Author(s):  
Ammar Esam Abdul Rahman Alsammarraee, Talal Alalkawi, Nadya
Keyword(s):  
Financial Performance ◽  
Financial Reporting ◽  
Retail Sector ◽  
Survey Questionnaire ◽  
Financial Instruments ◽  
Return On Assets ◽  
Financial Reporting Standards ◽  
Ifrs 7 ◽  
Conventional Banks ◽  
The Impact

    A key objective of the research is to determine the extent to which conventional Bahraini banks- the retail sector- comply with the requirements for disclosure of financial instruments in accordance with the requirements of IFRS 7, As well as measuring the impact of that compliance on the financial performance of those banks. The descriptive and analytical approach adopted In order to achieve these objectives. A survey questionnaire consisting of 27 paragraphs of IFRS 7 was used to identify the banks that comply with the requirements of that standard, and then to measure the impact of Bahraini banks' compliance with the requirements of the said standard on their financial performance. In order to analyze the data and test the hypotheses, the SPSS program was used. The most important results were: Bahraini conventional banks- retail sector- comply with the requirements of IFRS 7 and there is also an impact of the compliance of the Bahraini conventional banks –retail sector- on financial performance is measured by the rate of return on assets. Finally, the study recommended increasing the awareness of employees in conventional banks in the Kingdom of Bahrain of the importance of applying financial reporting standards including IFRS 7 and their impact on the financial performance of banks.    

scholarly journals Assessing Factors Affecting Intention to Adopt AI and ML: The Case of the Jordanian Retail Industry

MENDEL ◽  
2020 ◽  
Vol 26 (2) ◽  
pp. 39-44
Author(s):  
Mohammed I. Alghamdi
Keyword(s):  
Structural Equation ◽  
Research Paper ◽  
Primary Data ◽  
Retail Industry ◽  
Retail Sector ◽  
Technological Infrastructure ◽  
Factors Affecting ◽  
Intention To Adopt ◽  
Strongly Agree ◽  
The Impact

Aim: The aim of this research is to evaluate the factors that affect the adoption intention of AI and ML in the context of Jordan’s retail industry Method: For this research paper, primary data was collected with the help of surveying different retail companies that are operational in Jordan with a sample of 400 participants. The survey questionnaire was based on a Likert scale where five points ranging from strongly agree to strongly disagree were provided to the participants. Structural Equation Modelling (SEM) used to analyse the impact and significance of the different factors on the adoption of AI and ML in Jordanian retail sector. Results: It has been concluded from this research paper that communication, government regulations, market structure, and technological infrastructure are important factors that influence the adoption of AI and ML in the retail industry of Jordan. However, the results of this research have pointed out that managerial support and vendor relationship do not have a significant influence on the adoption of AI and ML. Limitations: The scope of the research is restricted to the context of the retail industry only. This research has been carried out in the context of Jordan thus it cannot be applied on to other geographical backgrounds. Due to the time and scope limitations, there are restricted factors considered in the framework.

scholarly journals Assessing Factors Affecting Intention to Adopt AI and ML: The Case of the Jordanian Retail Industry

2020 ◽  
Vol 1 (1) ◽  
Keyword(s):  
Structural Equation ◽  
Research Paper ◽  
Primary Data ◽  
Retail Industry ◽  
Retail Sector ◽  
Technological Infrastructure ◽  
Factors Affecting ◽  
Intention To Adopt ◽  
Strongly Agree ◽  
The Impact

Aim: The aim of this research is to evaluate the factors that affect the adoption intention of AI and ML in the context of Jordan’s retail industry Method: For this research paper, primary data was collected with the help of surveying different retail companies that are operational in Jordan with a sample of 400 participants. The survey questionnaire was based on a Likert scale where five points ranging from strongly agree to strongly disagree were provided to the participants. Structural Equation Modelling (SEM) used to analyses the impact and significance of the different factors on the adoption of AI and ML in Jordanian retail sector. Results: It has been concluded from this research paper that communication, government regulations, market structure, and technological infrastructure are important factors that influence the adoption of AI and ML in the retail industry of Jordan. However, the results of this research have pointed out that managerial support and vendor relationship do not have a significant influence on the adoption of AI and ML. Limitations: The scope of the research is restricted to the context of the retail industry only. This research has been carried out in the context of Jordan thus it cannot be applied on to other geographical backgrounds. Due to the time and scope limitations, there are restricted factors considered in the framework.

scholarly journals The Effect of Enterprise Risk Management on Financial Distress

2020 ◽  
Vol 3 (2) ◽  
pp. 30
Author(s):  
Nur Khalizah Luthfiyanti ◽  
Lely Dahlia
Keyword(s):  
Risk Management ◽  
Financial Performance ◽  
Financial Distress ◽  
Stock Exchange ◽  
Binary Logistic Regression ◽  
Enterprise Risk Management ◽  
Retail Industry ◽  
Enterprise Risk ◽  
Performance Problem ◽  
The Impact

Lately,  the retail industry has been suffering financial performance problem caused by some factors, such as the trade competition with online trading. Companies in the retail industry sector had to handle this risk to minimize further financial performance problem. The aim of this study is to determined the impact of the implementation of enterprise risk management in avoiding financial distress. This study used binary logistic regression for tool analysis. The sample of this study involved 21 retail companies listed on the Indonesia Stock Exchange from 2013 to 2017. The sample has been selected using a purposive random sampling method. Variable control, namely, liquidity, profitability, leverage, and company size, are included. The result of the study indicates that enterprise risk management implementation was found affecting financial distress

ANALISIS RASIO UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN (STUDI KASUS PADA PT MEKAR KARYA PRATAMA)

2019 ◽  
Vol 9 (1B) ◽  
pp. 15
Author(s):  
Rizki Ahmad Fauzi
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Corporate Activity ◽  
Significant Change ◽  
Overall Ratio ◽  
The Impact ◽  
Solvency Ratio

Based on the results of the analysis of the ratio of the financial statements can be seen from liquidity ratio in 2010 can already be said to be liquid and in 2011 occurred very significant increase in this ratio that makes the company's liquidity to be too high. Judging from the solvency ratio, in 2010 the company could not be said solvable because the value of this ratio is still quite high. However, in 2011 this ratio decreased significantly which shows that the company can already be said to be solvable. From the ratio of the activity, in 2010 and 2011 the ratio of corporate activity can already be said to be good. Despite the decrease from 2010 to 2011 on some of these ratios, but the overall ratio of activity of the company is good enough. Judging from the ratio of profitability, in 2010 and 2011 the profitability of the company can not be said to be good because it is still very low and no significant change from the year 2010 to the year 2011 for this ratio.The overall financial performance of PT Mekar Karya Pratama from year 2010 to year 2011 can be said to be good, although there are some things that must be considered and they should be repaired as liquidity is too high which causes the idle funds and the impact on the profitability is low. Keyword:Rasio Analysis

A Study on the Impact of Family-friendly Certification on Financial Performance of SMEs: Focusing on the Manufacturing Industry

2019 ◽  
Vol 118 (2) ◽  
pp. 7-12
Author(s):  
Ok-Hee Park ◽  
Kwan-sik Na ◽  
Seok-Kee Lee
Keyword(s):  
Financial Performance ◽  
Family Life ◽  
Manufacturing Industry ◽  
Work And Family ◽  
Family Friendly ◽  
The Future ◽  
The Impact

Background/Objectives: The purpose of the paper is to examine how family-friendly certificates introduced to pursue the compatibility of work and family life affect the financial performance of small and medium-sized manufacturers, and to provide useful information to companies considering the introduction of this system in the future.

Pengungkapan Corporate Social Responsibility (CSR) dan Kinerja Keuangan Perusahaan dengan Pengungkapan Anti Korupsi sebagai Variabel Moderasi

2019 ◽  
Vol 13 (2) ◽  
Author(s):  
Arief Hidayatullah Khamainy ◽  
Dessy Novitasari Laras Asih
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Study Population ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

The research was carried out to find the influence of training material and methods of training toward workability. The study was conducted respectively from an employee of PD BPR Bantul Yogyakarta. The purpose of this research is expected to be useful for stakeholders in seeing CSR disclosure in the company in testing and analyzing its effect on the company's financial performance and with the presence of anti-corruption exposure, whether it will strengthen the impact of CSR disclosure on the company's financial performance. The study population in this study were all mining companies registered on the Indonesia Stock Exchange in 2016-2018 with a total of 63 companies. The research sample was taken using a random sampling technique that was calculated by the Slovin formula so that 54 samples were obtained for analysis. Linear Regression Analysis and Moderation Regression Analysis were chosen as the analysis technique used in this study. The results show that CSR disclosure does not affect the company's financial performance, and anti-corruption disclosure does not affect the relationship between the two.

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