ADOPTION OF IFRS AND FINANCIAL STATEMENTS EFFECTS: The Perceived Implications on FDI and Nigeria Economy

2012 ◽  
Vol 02 (05) ◽  
pp. 76-83
Author(s):  
Kenneth Enoch Okpala
Keyword(s):  
Random Sampling ◽  
Direct Investment ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Primary Data ◽  
Stratified Random Sampling ◽  
Fdi Inflows ◽  
Ifrs Adoption ◽  
The World

The IFRS adoption is already an issue of global relevance among various countries of the world due to the quest for uniformity, reliability and comparability of financial statements of companies. This research paper investigated the effect of IFRS adoption on Foreign Direct Investment and Nigeria economy. The population consists of quoted companies in Nigeria Stock Exchange (Preparers) and Investment Analysts (Users). Stratified Random sampling method was adopted and primary data used to elicit responses with 123 structured questionnaires administered. Findings showed that IFRS has been adopted in Nigeria but only fraction of companies has implemented with deadline for the others to comply. It is perceived that IFRS implementation will promote FDI inflows and economic growth. It was recommended that all stakeholders should endeavour to have full implementation to reap benefits of the global GAAP and principle - based standards.

scholarly journals PENGARUH PENGGUNAAN GADGET DENGAN PRESTASI BELAJAR PADA SISWA/SISWI SMAN 2 TEMBILAHAN

2019 ◽  
Vol 5 (3) ◽  
pp. 157
Author(s):  
Haryati Astuti
Keyword(s):  
Random Sampling ◽  
Sampling Method ◽  
Adverse Impact ◽  
The Internet ◽  
Stratified Random Sampling ◽  
Cross Sectional ◽  
Learning Achievement ◽  
Additional Information ◽  
The World ◽  
The Impact

Gadget are phones that have capabilities such as computers, usually have large screens and the operating system is capable of carrying out common applications. Throughout the world there are 76.9 billion gadget usage and will continue to increase. The impact of the use of gadget can have an adverse impact on adolescents, it is known that the mass media or in this case the internet has a big impact on behavior change, such as playing games, watching porn videos and having unlimited relationships with girlfriends. The purpose of this study was to find out the description of the use of gadgets with the learning achievement of students of SMAN 2 Tembilahan in 2018. This research is descriptive with a cross sectional approach. The population in this study were all students of class XI and XII, with the sampling method carried out in proportionate stratified random sampling, as many as 117 samples, carried out on 28 Agustus 2018. The results of this study that use the majority of gadgets have a majority of unfavorable learning achievement as many as 41 people (56.2%) and the negative using the majority gadget also has a bad learning achievement of 52 people (71.2%). It is hoped that this research will be used as a reference for schools on the impact of gadget use, so that this research can later be used by students to improve learning achievement, and can provide additional information for further researchers by replacing or adding existing variables related to the description of gadget usage, learning in adolescents.

scholarly journals Analysis of Pomegranate Value Chain in Kandahar Province of Afghanistan: Issues and Prospects

2021 ◽  
Vol 26 (1) ◽  
pp. 123-144
Author(s):  
Muhammad Hasham Daqiq
Keyword(s):  
Value Chain ◽  
Random Sampling ◽  
Sampling Method ◽  
Secondary Data ◽  
Vital Role ◽  
Economic Life ◽  
Primary Data ◽  
Value Chain Analysis ◽  
Chain Analysis ◽  
The World

Pomegranates are one of the most important fruits in the Kandahar province of Afghanistan, which is famous for its pomegranates around the world. Pomegranates play a vital role in the socio-economic life of those who grow them. This study empirically analyzed the value chain of pomegranate production in Kandahar using primary and secondary data. Primary data was collected from 200 pomegranate growers in the Dand, Panjwai, and Daman districts of Kandahar province. These growers were selected using a random sampling method and the data was collected using a structured, pre-tested questionnaire. The secondary data was collected from traders, local collectors, and exporters of pomegranates involving 30 pomegranate selling companies. The value chain analysis shows that from the main four chains of pomegranate production (farmer, collector, trader, and exporter), the main actors are the exporters who process pomegranate and add the greatest value by investing in marketing, shipment, and warehousing and receive highest profit margin among the stakeholders. Exporters of pomegranates to Europe earn an average of 66 Afghani per kg. The next greatest beneficiaries are the growers or farmers who earn an average of 23 AFN on each kg. Local collectors who buy pomegranates from farmers earn the least, at an average of 13 AFN per kg over the costs of processing and transportation.

scholarly journals ANALISIS KEUNTUNGAN USAHATANI BAWANG DAUN DI DESA BONGKUDAI UTARA KECAMATAN MOOAT KABUPATEN BOLAANG MONGONDOW TIMUR

2019 ◽  
Vol 15 (1) ◽  
pp. 45
Author(s):  
Elsa Novera Mamusung ◽  
Leonardus Ricky Rengkung ◽  
Celcius ., Talumingan
Keyword(s):  
Data Collection ◽  
Random Sampling ◽  
Sampling Method ◽  
Lower Layer ◽  
Secondary Data ◽  
Middle Layer ◽  
Primary Data ◽  
University Faculty ◽  
Stratified Random Sampling ◽  
The Third

This study aims to analyze how much profit the farmers get in the activities of scallion farming in North Bongkudai Village, Mooat District, East Bolaang Mongondow Regency. The study was conducted for 3 months from October to December 2018. The data used in this study were primary data and secondary data. Primary data collection is through direct interviews with 60 respondents using the stratified random sampling method. Interviews were conducted based on a previously prepared questionnaire, and secondary data was obtained from the Bolaang Mongondow East Agriculture Office, North Bongkudai Village Office, Sam Ratulangi University Faculty of Agriculture Library, and Local Book Stores. The analysis in this study is qualitative and quantitativeanalysis presented in table form and then described descriptively. The results showed that the amount of profit of the scallion farmers per bed in Bongkudai Utara village in the first strata (lower layer) was Rp.426,664, while for the second strata (middle layer) was Rp.439,185 and for the third strata (upper layer) was Rp. 1,227,853. The highest profit of scallion farmers in Bongkudai Utara Village is in the third strata, reaching Rp1,227,853 per bed.*lrr+eprm*

scholarly journals Analisis faktor-faktor yang mempengaruhi pendapatan pengusaha depot air minum isi ulang di Kecamatan Tungkal Ilir Kabupaten Tanjung Jabung Barat

2019 ◽  
Vol 7 (3) ◽  
pp. 161-172
Author(s):  
Surya Asnelly ◽  
Siti Hodijah ◽  
Candra Mustika
Keyword(s):  
Drinking Water ◽  
Random Sampling ◽  
Sampling Method ◽  
Field Research ◽  
Education Level ◽  
Regression Coefficients ◽  
Primary Data ◽  
Stratified Random Sampling ◽  
Analysis Tool ◽  
Majority Group

This study aims to analyze the socio-economic characteristics of refill drinking water depot entrepreneurs and analyze the influence of opinions of refill drinking water depot entrepreneurs in Tungkal Ilir District, Tanjung Jabung Barat Regency. The data used in this study is primary data obtained through field research sourced from refill drinking water depot entrepreneurs as samples. The sampling method used in this study is Stratified Random Sampling. The analysis tool uses multiple linear regression. Based on the socio-economic characteristics of refill drinking water depot entrepreneurs in Tungkal Ilir District, Tanjung Jabung Barat Regency, some differences can be seen from the majority group of respondents based on the majority gender, age, education level, number of family members, length of business and income of refilled drinking water depot entrepreneurs repeat. The results of data processing the payment of refill drinking water depot entrepreneurs will increase obtained from the regression coefficients of each tube machine variable, education level, and family dependents, which significantly affect the income of refill drinking water depot entrepreneurs. At the same time, the operating hours variable has no significant effect on the payment of refill drinking water depot entrepreneurs in Tungkal Ilir District, Tanjung Jabung Barat Regency. Keywords : Income, Characteristics of refill drinking water depot entrepreneurs.

scholarly journals Economic Performance of Apple Farms: A Case of Isparta and Karaman Provinces of Turkey

2021 ◽  
Vol 9 (4) ◽  
pp. 837-842
Author(s):  
Alamettin Bayav ◽  
Bahri Karlı
Keyword(s):  
Economic Analysis ◽  
Economic Performance ◽  
Random Sampling ◽  
Sampling Method ◽  
Stratified Random Sampling ◽  
Primary Material ◽  
The World ◽  
Apple Production ◽  
Classical Economic ◽  
Production Areas

Apple cultivation has been done in very large areas around the world. According to FAO, approximately 87.2 million tons of apples were produced in the world in 2019. Turkey has covered 3.6 million tons of this production and ranked third in the world. In this study, the two major apple production areas for Turkey, Isparta and Karaman annual operating results of the province apples' farms, were evaluated. Data acquired by interviewing from 132 farms selected with the stratified random sampling method constituted the study's primary material. Classical economic analysis approaches were used in determining the annual operating results of the farms. The farms' financial and economic profitability rates were 8.82% and 7.78% in Isparta province, respectively, while 7.25% and 6.15% in Karaman province. The research results showed that apple farms did not have rational capital distribution, their agricultural incomes were low, and their income varied by province.

scholarly journals The Prevalence of Domesticated Geriatri Cats in Surabaya City at April-May 2019

2021 ◽  
Vol 10 (1) ◽  
pp. 30
Author(s):  
Rr Indah Nur Rahmawati ◽  
Nusdianto Triakoso ◽  
Anwar Ma’ruf
Keyword(s):  
Relative Risk ◽  
Risk Analysis ◽  
Random Sampling ◽  
Sampling Method ◽  
Primary Data ◽  
Stratified Random Sampling ◽  
Cross Sectional ◽  
Pure Breed ◽  
Relative Risks ◽  
Mixed Breed

This study is beneficial to give information about population of domesticated geriatric cats in Surabaya period from April to May 2019. This study is also beneficial to give information about likely risks of domesticated geriatric cats in Surabaya City based on gender, cat breed, and cat’s disease. The design of this study was Observational Retrospective using cross-sectional method. Sampling used stratified random sampling method. This study collected primary data and was analyzed descriptively using prevalence test and relative risks. That domesticated geriatric cats in Surabaya City period from April-May 2019, the oldest cats were written 17 years for male cats and 9 years for female cats. The prevalence of domesticated geriatric cats in Surabaya City period from April-May 2019 was 9 (7,5%). Geriatric cats distributed by the gender were 5 (4,2%) male and 4 (3,3%) female, where geriatric cats distributed by the cat breed were 5 (4,2%) pure breed, 4 (3,3%) mixed breed, and 0 (0%) domestic sample. The result of geriatric cats analysis based on gender showed that male cats had a change of 1,4 times higher compared to the female to reach geriatric, whereas based on cat breed it showed pure breed had a change 3,3 times compared to mixed breed to reach geriatric. On this study, the disease often appeared in domesticated geriatric cats in Surabaya City period from April -May 2019 were: on skin, respiration, digestion, and eyes. Based on relative risk analysis on geriatric cats, it had a change of gastrointetinal tract that was higher compared to other diseases.

scholarly journals Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan, dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak UMKM

2020 ◽  
Vol 30 (6) ◽  
pp. 1458
Author(s):  
Efrie Surya Perdana ◽  
A.A.N.B Dwirandra
Keyword(s):  
Regression Analysis ◽  
Random Sampling ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Stratified Random Sampling ◽  
Analysis Techniques

This study aims to determine the effect of awareness of taxpayers, tax knowledge and tax sanctions on UMKM taxpayer compliance registered at Tabanan Primary Tax Office. This research uses primary data and secondary data. Primary data were obtained from responses to a series of statements in the form of questionnaires to UMKM taxpayers registered at the Tabanan Primary Tax Office, while secondary data was in the form of data on the number of UMKM taxpayers registered at the Tabanan Primary Tax Office. The sample in this study was determined using the stratified random sampling method. After fulfilling the classical assumption test, the data are then analyzed using multiple linear regression analysis techniques. The results of this study indicate that taxpayer awareness, tax knowledge, and tax sanctions have a positive and significant effect on tax compliance of UMKM registered at the Tabanan Primary Tax Office. Keywords: Taxpayer Awareness; Taxation Knowledge; Tax sanctions; UMKM Taxpayer Compliance.

scholarly journals IDENTIFY THE CHARACTERISTICS OF LIVESTOCK IN DETERMINING THE SELLING PRICE OF BUFFALO IN SIBORONGBORONG SUBDISTRICT TAPANULI NORT DISTRICT

2017 ◽  
Vol 5 (1) ◽  
Author(s):  
S Panjaitan ◽  
I Sembiring ◽  
E Mirwandhono ◽  
ND Hanafi `` ◽  
Hamdan
Keyword(s):  
Random Sampling ◽  
Sampling Method ◽  
Secondary Data ◽  
Primary Data ◽  
Stratified Random Sampling ◽  
Selling Price ◽  
Snowball Sampling ◽  
Department Of Agriculture ◽  
Study Objective ◽  
The Difference

This study objective was to determine the effect of livestock characteristics in determining the selling price of buffalo in the Subdistrict Siborongborong, North Tapauli District, starts from April to May 2017. The sampling method used is Proportional Stratified Random Sampling. This study used primary data obtained from observation and interview respondents and secondary data obtained from the relevant agencies such as the Institution Central Bureau of Statistics and the Department of Agriculture of North TapanuliDistrik. Respondent of decide snowball sampling method that has 74 respondents obtained from the Villagesuch us : Pohan Jae 18 respondents, Village Siborongborong II 12 respondents, Village LobuSiregar II 17 respondents, Village Siaro 12 respondents, Village Silaitlait 8 respondents, Village SitabotaboDolok 3 respondents, Village sitabotaboToruan 4 respondents. The parameters studied were the characteristics of livestock that is horn, the location of feather vortex and the amount of vortex of feathers to the selling. Data analysis in this study is to see the relation of the selling price and characteristics of buffalo, in using multiple linear regression analysis.The result of research indicates that the habit of Batak Tribe society in using buffalo as one of the ceremony of traditional ceremony gives influence to the difference of buffalo selling price mast influence amoung parameters to selleng price buffalo is horn , The location of the feather vortex and the amount of feather vortex in Siborongborong Sub-district, North Tapanuli regency North Tapanuli District.

scholarly journals Efektivitas seminar pasar modal syariah terhadap minat berinvestasi generasi milenial

2021 ◽  
Vol 5 (1) ◽  
pp. 19-28
Author(s):  
M. Adam Fernanda ◽  
Hesty Rahayu Pangestuti
Keyword(s):  
Qualitative Research ◽  
Capital Market ◽  
Random Sampling ◽  
Educational Program ◽  
Sampling Method ◽  
Stock Exchange ◽  
Public Investment ◽  
Sampling Technique ◽  
Primary Data ◽  
Data Source

Sharia Capital Market Seminar is one of the education and socialization programs organized by the Indonesia Stock Exchange (IDX). The program is one of the efforts made by the Indonesia Stock Exchange to increase public investment interests, especially millennials, which are still quite low due to lack of literacy on the Islamic capital market. This study aims to examine the effectiveness of the Sharia Capital Market Seminar on investment interests in millennial generation. This research is a qualitative research with a random sampling method using purposive sampling technique. The data source in this study is primary data obtained from interviews using online questionnaires via Google Form. The results of this study found that the Sharia Capital Market Seminar educational program was effective in moderating the interest in investing in millennials.

scholarly journals THE PERCEPTION OF SMS ADVERTISING INTRUSIVENESS DIFFERS BETWEEN AGE GROUP

2010 ◽  
Vol 9 (2) ◽  
Author(s):  
Mahiah Binti Said ◽  
Shari Md. Nor
Keyword(s):  
Brand Loyalty ◽  
Random Sampling ◽  
Purchase Intention ◽  
Sampling Method ◽  
Demographic Variable ◽  
Strategic Marketing ◽  
Stratified Random Sampling ◽  
Marketing Communication ◽  
Age Group ◽  
The World

hort messaging system (SMS) has overtaken the means of communicating and interacting between individuals today, regardless of age, gender, social class and boundaries. Organizations around the world today have incorporated SMS into their strategic marketing communication plans as one vital tool to reach out to their target customers. It rapidly becomes a vital media vehicle since it has precision targeting, personalization, customization and measurability, impact, persuasiveness and interactivity. Age is a widely used demographic variable to characterize the adoption of technologies between two or more consumer groups (Morris and Venkatesh, 2000). There are certain differences exist in their behavior because of their inherent motivational needs. This paper is looking at the perceptions of different age group towards the intrusiveness of SMS advertising and how their perception could affect their brand loyalty and purchase intention. 550 questionnaires were distributed to mobile phone users using systematic stratified random sampling method.

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