scholarly journals The effect of internal control on the performance of pharmaceutical firms in Vietnam

Accounting ◽  
2021 ◽  
pp. 395-400 ◽  
Author(s):  
Thieu Manh Nguyen
Keyword(s):  
Empirical Evidence ◽  
Internal Control ◽  
Research Method ◽  
Quantitative Research ◽  
Pharmaceutical Companies ◽  
Research Results ◽  
Pharmaceutical Firms ◽  
Information And Communication ◽  
The Impact ◽  
Monitoring Information

This article analyzes the impact of internal control on the performance of pharmaceutical companies, providing additional empirical evidence on the effects of internal control on performance. The research method used includes surveys through questionnaires distributed among pharmaceutical companies to assess internal control and each element of internal control of these firms. Quantitative research was carried out with SPSS 25 software. The results show that monitoring, information and communication are the factors that have the strongest impacts on the performance of pharmaceutical companies. This can be explained that, for pharmaceutical companies, good monitoring and information and good tradition will positively affect the effectiveness of internal control in particular and the performance of the business. Based on the research results, the author proposes some recommendations to improve the effectiveness of internal control, thereby contributing to improve the performance of pharmaceutical enterprises.

scholarly journals Assessing the Impact of Monitoring, Information and Communication on Banks Performance in Ghana

2020 ◽  
pp. 58-71
Author(s):  
Simon Akumbo Eugene Mbilla ◽  
Joseph Dery Nyeadi ◽  
Michael Kwame Gbegble ◽  
Redruth Nyaaba Ayimpoya
Keyword(s):  
Financial Performance ◽  
Internal Control ◽  
Private Institutions ◽  
Public And Private ◽  
Rapid Changes ◽  
Information And Communication ◽  
System Improvement ◽  
Internal Operations ◽  
The Impact ◽  
Monitoring Information

The global financial sector is undergoing structural reforms and system improvement in their internal operations and activities. These global reforms in the financial sectors have been occasioned by globalization and technology revolution around the world. In view of the rapid changes, institutions both public and private institutions have experienced various limitations in their quest to reach their objectives. This study therefore formulates three objectives to investigate the effects of internal control systems on financial performance of listed banks in Ghana. In this quantitative study, 300 representatives from twelve listed banks were engaged. Descriptive and regression analysis was performed on the field Data. The study result shows that Information and communication have a weak significant effect on financial performance. There was no significant effect between Monitoring and financial performance. The study therefore recommends that managers of listed Banks must invest more on information and communication in order to improve performance.

scholarly journals ANALISIS KETERBUKAAN PENERIMAAN DAN PENGELUARAN KAS BAGI SUSTAINABILITY BPR BANK JOGJA SEBAGAI WUJUD ANTISIPASI KETIDAK PASTIAN AKIBAT PANDEMI COVID-19

2021 ◽  
Vol 15 (1) ◽  
pp. 95-108
Author(s):  
Devi Sella Arianti
Keyword(s):  
Economic Growth ◽  
Internal Control ◽  
Research Method ◽  
Quantitative Research ◽  
Control Environment ◽  
Financial Reports ◽  
Information And Communication ◽  
Cash Receipt ◽  
Quantitative Research Method

Bank BPR Jogja is considered a grassroots entity that has an obligation to contribute to providing stimulus during the pandemic and to drive the welfare of its members in times of uncertain economic growth due to the Covid-19 pandemic. Preparation of financial reports has an important factor, namely the openness of cash receipts and disbursements which will be presented through research by measuring 6 aspects of the application of internal control in the cash receipt and disbursement cycle according to the COSO framework in BPR Bank Jogja, namely 1) accountability, 2) control environment, 3) assessment risk, 4) control activities, 5) information and communication, and 6) monitoring. This study aims to determine the analysis of the openness of cash receipts and payments and then identify the weaknesses and strengths that have been implemented through the measurement of significance together. This study uses a quantitative research method using a fact approach and analysis of its effects directly at the BPR Bank Jogja unit. The results of the study concluded that the analysis of the openness of cash receipts and disbursements at Bank BPR Jogja has gone well, in line with the strengths and weaknesses identified.

The Effect of Internal Corporate Social Responsibility on Job Satisfaction: An Empirical Study on Jordanian Pharmaceutical Companies

2020 ◽  
Vol 8 (2) ◽  
pp. 112
Author(s):  
Sura Altheeb ◽  
Kholoud Sudqi Al-Louzi
Keyword(s):  
Job Satisfaction ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Quantitative Research ◽  
Skills Development ◽  
Future Research ◽  
Pharmaceutical Companies ◽  
Corporate Social ◽  
The Impact ◽  
Positive Results

The current research investigates the impact of internal corporate social responsibility on job satisfaction in Jordanian pharmaceutical companies. Quantitative research design and regression analysis were applied on a total of 302 valid returns that were obtained in a questionnaire based survey from 14 pharmaceutical companies among employees, supervisors and managers. The results showed that internal corporate social responsibility was significantly related to job satisfaction and three of its dimensions, namely working conditions, work life balance and empowerment contributed significantly to job satisfaction, whereas employment stability and skills development had no contribution. This study implies that Jordanian pharmaceutical companies have to try their best to promote and facilitate internal corporate social responsibility among their employees in an effort to improve their job satisfaction, which will eventually yield positive results for the company as a whole. In light of these results, the research presented many recommendations for future research; the most important ones were the application of this study in other sectors, cultures, and countries, and using of multi method for collecting data.

THE IMPACT OF BUSINESS MENTORING ON MICRO, SMALL, MEDIUM ENTERPRISES PERFORMANCE

2018 ◽  
Vol 1 (1) ◽  
pp. 7
Author(s):  
Mohammad Adrian ◽  
Santi Rahmawati
Keyword(s):  
Research Method ◽  
Quantitative Research ◽  
Coefficient Of Determination ◽  
Mentoring Program ◽  
Simple Regression Analysis ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
The Impact ◽  
Necessity Entrepreneur ◽  
Simple Regression

This reasearch is conducted on MSME (Micro Small Medium Enterprises) that are participated in the MSME Syari’ah Mentoring Program by Academition and Practitioners (PUSPA) organized by Bank Indonesia in Bandung. MSME who participated in PUSPA program 2016 is MSME that included in necessity entrepreneur where MSME operated just to fullfil the life necessities.The purpose of this reasearch was to investigate the influence of the business mentoring on the MSME performance in PUSPA program 2016.Researcher used quantitative research method. Data were analyzed using simple regression analysis and descriptive-causal analysis.The result showed that business mentoring affect the performance of MSME that participated in PUSPA Program 2016. Based on the calculation, coefficient of determination (R2) can be seen the influence of business mentoring variable (X) on the performance (Y) is 74%. While the remaining 26% is influenced by other factors such as entrepreneurship competence and human resources.  

scholarly journals The Impact of Socially Responsible Reporting on Successful Corporate Operations

Organizacija ◽  
2013 ◽  
Vol 46 (2) ◽  
pp. 47-54 ◽  
Author(s):  
Anton Peršič ◽  
Mirko Markič
Keyword(s):  
Research Method ◽  
Quantitative Research ◽  
Socially Responsible ◽  
The Real Estate ◽  
Construction Market ◽  
Responsible Conduct ◽  
The Republic ◽  
And Control ◽  
The Impact ◽  
A Company

The aim of our research was to study the impact and purpose of the reporting on socially responsible conduct on the success of corporate operations. The data and information were gathered with the quantitative research method, whereas the instrument for gathering them was a questionnaire that was distributed among 759 large and medium sized organisations from the field of market services in the Republic of Slovenia. We have established that activities aimed at socially responsible conduct are directly connected with the success of corporate operations, especially the revenue (p = 0.001), the profit of a company (p = 0.000), operational growth (p = 0.007) and operational economy (p = 0.002), and are typical for organizations with a larger number of employees (p = 0.032). In this regard, the real estate and construction market activities received the lowest scores. Research results provide theoretical as well as practical benefits for everyone dealing with the planning, implementation and control of sustainable development, as well as socially responsible conduct within the organization.

The Impact of Social Network Marketing on University Students' Purchase Intention and How It Is Affected of Consumer Engagement

2020 ◽  
Vol 6 (2) ◽  
pp. 87-91
Author(s):  
Hartiwi Prabowo ◽  
Rini Kurnia Sari ◽  
Stephanie Bangapadang
Keyword(s):  
Social Network ◽  
Data Collection ◽  
University Students ◽  
Purchase Intention ◽  
Research Method ◽  
Quantitative Research ◽  
Consumer Engagement ◽  
Network Marketing ◽  
Consumer Purchase Intention ◽  
The Impact

The research conducted is to know the impact of social network marketing on consumer purchase intention and consumers who become research are active students at private universities in Jakarta, and how social network marketing also affect consumer engagement (as moderate variable). The research method used in this research is quantitative research method. A method of data collection used in this research is a questionnaire distributed to 119 university students. The results of this study showed that social network marketing has a strong and significant impact oncustomer engagement, customer engagementhas a strong and significant impact on consumer purchase intention, social network marketing has a strong and significant impact consumer purchase intention, and also there is a significant impact from social network marketing on consumer purchase intention through consumer engagement.

The Impact of Attending and Participating in Translation Conferences on Translation Education: A Quantitative Study

2018 ◽  
Vol 10 (5) ◽  
pp. 21
Author(s):  
Fayyad Amin Odeh
Keyword(s):  
Random Sample ◽  
Quantitative Study ◽  
Research Method ◽  
Quantitative Research ◽  
Future Research ◽  
Tertiary Level ◽  
New Horizons ◽  
Positive Attitudes ◽  
Research Questions ◽  
The Impact

This piece of research was specifically carried out in the field of translation pedagogy. It aims to measure the impact of attending and participating in translation conferences on translation education as perceived by a random sample of thirty-three translation instructors working at several universities in different countries. To this end, quantitative research method was employed in the study to yield answers to a couple of research questions. On this, the instructors were reached online to participate in responding to a researcher-made questionnaire of 18 - closed items. An SPSS analysis (version 24) was used to interpret the data elicited from the aforementioned research instrument. Having the data processed, the findings revealed that attending and participating in translation conferences is to be considered a major source for university translation programs to develop the implementation of translation didactics and pedagogies. Moreover, positive attitudes were developed in the study towards the practicality of integrating what could be seen innovative of translation conferences proceedings into translation education at the tertiary level. In the light of the study's findings, the researcher presents a number of pedagogical implications that would be taken into consideration to overhaul the existing university translation programs. Finally, a glance at some practical ideas is made for future research to explore new horizons in translation education in various teaching contexts.

scholarly journals Fear and floods in Serbia: Citizens preparedness for responding to natural disaster

2016 ◽  
pp. 303-324 ◽  
Author(s):  
Vladimir Cvetkovic
Keyword(s):  
Natural Disaster ◽  
Random Sample ◽  
Quantitative Research ◽  
Research Results ◽  
Multi Stage ◽  
The Family ◽  
The Republic ◽  
The Impact ◽  
The City ◽  
Safety Procedures

The consequences of the floods that had affected the area of Serbia in 2014 indicated a very low level of preparedness of population to respond to natural disasters. Therefore, the aim of quantitative research is to examine the impact of fear on the willingness of citizens to respond to a natural disaster caused by the flood in the Republic of Serbia. Bearing in mind all local communities in Serbia where floods occurred or there is a high risk of flooding, there was selected a random sample consisting of 19 out of 150 municipalities and 23 towns and the city of Belgrade. In the selected communities, a research was undertaken in those areas that had been most affected in relation to the amount of water or potential risk of flooding. The survey used strategy of testing in households with the use of a multi- stage random sample. The research results indicate that the citizens who have a fear of floods are familiar with safety procedures to a greater extent in relation to citizens who do not have the fear; they have taken the preventive measures; they point out that they still are not ready to respond, but plan to do so in the next 6 months; they would evacuate to the upper floor of the house; they point out that someone in the family has educated them about the flood. In contrast to that, citizens who do not have the fear are not doing anything to prepare themselves to react in such situations, they are confident in their own abilities to cope with the consequences of floods, etc. The originality of the research lies in the fact that in Serbia there has never been conducted a research to examine the state of preparedness of citizens to respond. Bearing in mind that the research is based on the territory of Serbia, conclusions can be generalized to the entire population. The research results can be used when creating a strategy for improving the level of preparedness of citizens to respond.

Understanding the influence of lean and agile strategies on creating firms’ supply chain risk management capabilities

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Waqar Ahmed ◽  
Muhammad Zaki Rashdi
Keyword(s):  
Risk Management ◽  
Supply Chain ◽  
Empirical Evidence ◽  
Internal Control ◽  
Market Condition ◽  
Equation Modeling ◽  
Supply Chain Risk ◽  
Content Type ◽  
Management Capabilities ◽  
The Impact

Purpose Lean and agile strategies are two basic supply chain paradigms that strategist decouples based on their internal and external environment. This study aims to identify the influence of market orientation (MO) and quality management (QM) deployment on the supply chain strategies. Furthermore, this study also seeks empirical evidence of the impact of these core strategies on creating risk management capabilities. Design/methodology/approach Quantitative research technique is deployed to explain the phenomenon. The data was gathered through a structured scale questionnaire from supply chain professionals working at different manufacturing firms. Valid data of 134 respondents is then analyzed through partial least squares structural equation modeling for further empirical understanding. Findings The outcome of the research indicates that MO capability; as an external drive is a key to make an operational strategy. QM as an internal control is more prone to formulating a lean strategy (LS). Another important finding is that LS does not complement risk management capabilities especially in an uncertain market condition. Practical implications The study suggested concrete implications for risk management through the right mix of lean and agile supply chain strategies. There are some good insights for the supply chain policy-makers working in a developing country. Originality/value This study will provide empirical evidence for managing supply chain risk through an effective strategy making.

scholarly journals Financial and Non-financial Factors Affecting Board Size of the Listed Firms in Vietnam

2020 ◽  
Vol 11 (2) ◽  
pp. 187
Author(s):  
Nguyen Vinh Khuong ◽  
Phung Anh Thu ◽  
Do Thi Thu Lieu ◽  
Tran Thi Phuong Anh ◽  
Nguyen Thi My Giau ◽  
...  
Keyword(s):  
Empirical Evidence ◽  
Research Method ◽  
Quantitative Research ◽  
Board Independence ◽  
Corporate Management ◽  
Factors Affecting ◽  
Listed Firms ◽  
Financial Factors ◽  
Board Of Director ◽  
Management Policies

The study contributes by providing empirical evidence on the extent to which financial and non-financial factors affect the size of the board of director of listed firms in Vietnam. Based on the data from 80 listed firms on the Vietnam’s stock market in 11 years from 2007-2017, using quantitative research method. We concluded that financial and non-financial factors affect board independence of listed firms in Vietnam. From the research results, it is recommended that listed companies have reasonable and effective corporate management policies, consistent with accounting policies at enterprises.

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