scholarly journals Proposing new system for handling business data systems with more functionality and usability

2021 ◽  
Vol 34 (02) ◽  
pp. 835-847
Author(s):  
Sajedeh Norozpour Norozpour ◽  
Mohammad Momenzadeh ◽  
Ali Abolhasani
Keyword(s):  
Current System ◽  
Sampling Technique ◽  
Financial Statement ◽  
Sufficient Evidence ◽  
Present System ◽  
Data Systems ◽  
Investigation Technique ◽  
Business Data ◽  
Strongly Agree ◽  
Validated Instrument

This paper focuses on creating a Water Refiling Station Management System (WRSMS) for selected water refilling stations in Havana, Cuba as most of them still operate by means of pen and paper, a tedious as well as time-consuming process when it comes to recording, manipulating, editing, and retrieving data, which leaves room for errors. The WRSMS is capable of storing, processing, and monitoring sales, customer, employee, inventory and attendance data, which it can be used to create financial statement reports. Furthermore, expressive investigation technique is used in this paper to assess current system of selected water stations and the WRSMS in terms of functionality and usability. It also helped to determine the noteworthy alteration among current system and WRSMS assessment. The researcher used purposive sampling technique and an industry-validated instrument to assess functionality and usability of employees from selected water stations in the area and was able to get the participation of 15 different water-refilling stations and 30 employees. Some statistical tools are used for this research paper to have sufficient evidence to conclude that the majority of employees “agree” that their current system is functional and usable. However, once presented with the WRSMS, most employees “strongly agree” that the system is more useful to handle business data. The used t-test strengthens the point that the noteworthy alteration exists among ratings of the present system in addition to WRSMS when it comes to functionality and usability.

THE EFFECT OF TRADE RECEIVABLES ON THE LIQUIDITY OF THE COMPANY PT. GRAHA TUMARIMA, CITY OF SUKABUMI

2020 ◽  
Author(s):  
endang naryono
Keyword(s):  
Correlation Analysis ◽  
Hypothesis Testing ◽  
Sampling Technique ◽  
Strong Relationship ◽  
T Test ◽  
Financial Statement ◽  
Positive Meaning ◽  
The Relationship ◽  
Purposive Sample ◽  
Analysis Determination

This study examines the influence of receivables on liquidity at PT. Graha Tumarima. Sukabumi City for 5 years, with a sampling technique using a purposive sample in the form of financial statement data from 2010 to 2014 using a table of trade receivables and company liquidity. In this study, researchers refer to the theory of Bambang Riyanto (2008: 94) as the connecting theory of the title. This study aims to determine whether there is a relationship and influence between receivables and liquidity at PT. Graha Tumarima. The research design uses the method of exposing the facto, the method of data collection aims to test the hypothesis by using correlation analysis, determination, regression and hypothesis testing with t-test. The results of this study show the influence of receivables on liquidity is shown by the value of r = 0.888, meaning that receivables have a very strong relationship to liquidity. The nature of the relationship is positive, meaning that if the value of cooperative credit is higher the liquidity will be higher. Conversely, if the value of receivables decreases, liquidity will decrease. The magnitude of the influence of receivables on liquidity is shown by the value of R Square / Determination Coefficient of 0.789 or 78.9% thus the receivables have an effect of 78.9% on cooperative liquidity. Hypothesis testing uses the t test, that t arithmetic = 3.347 while t table = 3.182 means t arithmetic> t table. Means that Ho is rejected and Ha is accepted. There is an influence between the receivables on liquidity at PT. Graha Tumarima, Sukabumi City

Business data systems

1987 ◽  
Vol 29 (5) ◽  
pp. 271
Author(s):  
TG Gough
Keyword(s):  
Data Systems ◽  
Business Data

Effect Technology Information On Quality Financial Statement With Internal Control As Moderating Variable

2021 ◽  
Vol 2 (1) ◽  
pp. 9-13
Author(s):  
Aris Eddy Sarwono ◽  
Asih Handayani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Financial Reporting ◽  
Internal Control ◽  
Local Governments ◽  
Sampling Technique ◽  
Financial Statement ◽  
Financial Reports ◽  
Internal Control System

The problem with the low quality of financial reports in local governments is the reason this research was conducted. This research was conducted with the aim of analyzing the use of information technology on the quality of financial reports by considering the internal control system (SPI) factor. The location of this research is in the Karisidenan Surakarta area which includes 6 districts and 1 city. The population of this research is all state civil servants (ASN) in local governments who work in accounting. The sampling technique was using purposive sampling method. The results showed that the use of information technology had a positive effect on the quality of financial reporting in local governments, while the internal control system moderated the effect of the use of information technology on the quality of financial reporting in local governments.

scholarly journals Peran Media Pembelajaran Guru Pendidikan Anak Usia Dini (PAUD) di Provinsi Jambi

2020 ◽  
Vol 20 (1) ◽  
pp. 60
Author(s):  
Mahyudin Mahyudin
Keyword(s):  
Early Childhood ◽  
Teacher Learning ◽  
Pearson Correlation ◽  
Sampling Technique ◽  
Visual Media ◽  
Cluster Sampling ◽  
Significance Level ◽  
The Media ◽  
Strongly Agree

The media is very instrumental and has a strategic function that directly or indirectly can affect motivation, interest and attention for young children in learning. The purpose of this study was to determine the role of PAUD teacher learning media in Jambi Province. The method used is descriptive quantitative cluster sampling technique, in this case the District and City in Jambi Province as the cluster. The number of early childhood education units (schools) include TK / RA, KB, TPA, and SPS, totaling 7,584. Then every District and City was selected by 10% randomly PAUD teachers from each school. So the number of samples was 758. The research instrument was a questionnaire or Media Perception Evaluation Scale (MPES) questionnaire containing 28 question items. Data for all parameters using a Microsoft Excel database. Pearson correlation was used to study the correlation between variables and independent t-test was used to compare groups with SPSS version 22. All statistical analyzes were carried out at a significance level of 5% and P <0.05 was considered statistically significant. The results of the study show that learning media plays an important role in the learning process for PAUD children in Jambi Province. As a result 59.6% answered strongly agree. Through the SPSS analyst results where the most influential visual media statements in PAUD teacher learning in Jambi province are statements 18,19,20,21 and 22 where 100% stated that visual media can provide motivation, whereas statements that had no effect were statements 17 where only 50.4% stated that visual media can provide motivation. It can be concluded that the use of learning media in early childhood is very instrumental to motivate, stimulate, explore and experiment.

scholarly journals Cost Control and Profitability of Selected Manufacturing Companies in Nigeria

2019 ◽  
Vol 2 (1) ◽  
pp. 14-33
Author(s):  
Godwin Emmanuel Oyedokun ◽  
Amos Olafusi TOMOMEWO ◽  
Sunday Ajao OWOLABI
Keyword(s):  
Cost Control ◽  
Raw Materials ◽  
Stock Exchange ◽  
Negative Relationship ◽  
Sampling Technique ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Significant Negative Relationship ◽  
The Cost ◽  
The Impact

Profitability in manufacturing companies in Nigeria depends on the ability of the companies to grow their earnings and tame their cost profile through cost control techniques. Many manufacturing companies seem not to understand these costs and the impact they have on profitability. This study examined the effect of cost control on the profitability of selected manufacturing companies in Nigeria. The population of the study was the 78 manufacturing companies listed on the Nigeria Stock Exchange as at 31st December 2017. A sample frame of 23 companies listed on the consumer goods sector was selected out of which five companies were considered for a period of 10 years (2005 – 2017). The study adopted a judgmental sampling technique. Data were obtained from the audited financial statement, and the accounts have already validated by regulatory authorities. The study took descriptive and inferential (regression) statistics. It was found that there is a significant negative relationship between the cost of raw materials (CoRM) and profit before tax of manufacturing companies in Nigeria. The study concluded that cost control has a significant positive effect on the profitability of manufacturing companies in Nigeria for the period under review. Therefore, it is recommended adequate management and alternative sourcing of raw materials.

scholarly journals Knowledge and practices regarding infection control among nurses in secondary level hospital

2021 ◽  
Vol 6 (4) ◽  
pp. 731-737
Author(s):  
Ringku Das ◽  
Ashees Kumar Saha ◽  
Priti Kana Barua ◽  
Jay Priya Borua ◽  
Nasima Akhter ◽  
...  
Keyword(s):  
Infection Control ◽  
Sampling Technique ◽  
Secondary Level ◽  
Cross Sectional Study ◽  
Knowledge Level ◽  
Cross Sectional ◽  
Face To Face ◽  
Control Education ◽  
Strongly Agree ◽  
Level Hospital

Infection control and standard precautions is evidence-based practices that can reduce the risk of transmission of microorganisms. Infection control education is a fundamental component of the Nursing curriculum. A cross-sectional study was conducted to assess the level of knowledge and practices regarding infection control among nurses in secondary level hospital at 250 beds Chittagong General Hospital and Fouzderhat TB Hospital, Chittagong. The study period was 1st January to 31st December 2018. Total 182 nurses were included in this study. The respondents were selected by purposive sampling technique and data were collected by face to face interview. The study was found that (78.0%) respondents had fair knowledge and (90.2%) had fair practices regarding infection control. The study also revealed that, 161 (88.5%) respondents awarded about hand washing, 179 (98.4%) respondents were concerned about waste management and 93 (51.1%) respondents agree and 85 (46.7%) respondents strongly agree about PPE use is important. Significant statistical difference was found between working experience and knowledge level. This study can be concluded that in spite of practice level regarding infection control, nurses had fair knowledge level. These finding suggest that nurse knowledge and practice regarding infection control need further improvement. Asian J. Med. Biol. Res. December 2020, 6(4): 731-737

scholarly journals Pengaruh Struktur Modal, Profitabilitas, dan Struktur Aktiva terhadap Harga Saham

2019 ◽  
Vol 1 (1) ◽  
pp. 47-60
Author(s):  
Sellytyanengsih E. Churcill ◽  
Kenny Ardillah
Keyword(s):  
Data Analysis ◽  
Capital Structure ◽  
Stock Price ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Positive Influence ◽  
Financial Statement ◽  
Purposive Sampling ◽  
Manufacture Company ◽  
Significant Positive Influence

The purpose of this research is to examine the influence of profitability, capital structure, and asset structure positively to the stock price on manufacture companies which are listed in Indonesia Stock Exchange (IDX). The research samples have been selected by using purposive sampling technique to the 62 manufacture companies have been published the financial statement and active stocks which have been traded at Indonesia Stock Exchange (IDX) in 2014 – 2016 periods with the amount of 186 data which have yet to be the research sample criteria.The data analysis has been carried out by using multiple linier regressions analysis. The results of the study found out that capital structure has a positive influence on stock price means that the high capital structure influences shareholder decisions in increasing stock price. Profitability has a significant positive influence on stock price means that every increase in the profitability of a food and beverages company, it causes the stock price will increase. And asset structure have a positive influence on stock price means to indicate that every increase in asset structure of manufacture company, it causes that stock price will increase.

scholarly journals Stressed and Unstressed Syllable Alternation in Educated Edo (Nigerian) English

2017 ◽  
Vol 3 (4) ◽  
pp. 52-59
Author(s):  
Julianah Akindele
Keyword(s):  
Sampling Technique ◽  
Theoretical Framework ◽  
English Speakers ◽  
Metrical Theory ◽  
British English ◽  
Perceptual Analysis ◽  
Inappropriate Use ◽  
Filing System ◽  
Unstressed Syllable ◽  
Validated Instrument

Standard British English (SBE) rhythm is characterised by stressed and unstressed syllable alternation. Phonological investigations from non-native English such as Nigerian English (NE) have claimed that NE differs remarkably from SBE, especially in the area of rhythm. Existing phonological studies on Educated Edo English (EEE) – a sub-variety of NE – have been on word and variable stress while studies on stressed and unstressed syllable alternation have been rare. This study, therefore, investigated the extent to which Educated Edo English Speakers (EEES) stressed and unstressed syllable alternation conforms to SBE rhythm. Prince and Liberman’s (1977) metrical theory, which explains the alternation of strong and weak constituents in SBE rhythm units, served as a theoretical framework. A purposive sampling technique was used to select 150 (75 males and 75 females) EEES while 2 SBE speakers served as Native Baselines (NB). Speech Filing System (SFS) version 1.41 was used to record the production of a validated instrument of 40 rhythm units, with stressed and unstressed syllable alternation. The recordings were transcribed and subjected to a perceptual analysis (frequency and percentages). Out of 6000 expected instances of stressed and unstressed syllable alternation, the participants had 694 (11.6%), while inappropriate use was higher, with 5,306 (88.4%). The performance of EEES males showed 5.7% and the females 5.9%. The grids of EEES showed proliferation of Strong/Strong (S/S) juxtaposition of stressed and unstressed syllables in rhythm units, compared to the NB alternation of Weak/Strong (W/S) or Strong/Weak (S/W). Results confirmed that EEES alternation of stressed and unstressed syllables in rhythm units differ ‘markedly’ from those of the SBE form.

scholarly journals Czy PIT komunalny może ograniczyć rozlewanie się miast?

Studia BAS ◽  
2021 ◽  
Vol 1 (65) ◽  
pp. 171-201
Author(s):  
Jarosław Neneman ◽  
Sylwia Roszkowska
Keyword(s):  
Local Government ◽  
Urban Sprawl ◽  
Current System ◽  
Relevant Literature ◽  
Short Description ◽  
Present System ◽  
Tax Base ◽  
Flat Tax ◽  
Tax Rate ◽  
Simple Variant

The purpose of this article is twofold. First, to re-energize discussion on local personal tax, and second, to show how such a tax could curb urban sprawl. The authors start with a short description of the communal tax and its potential links to urban sprawl. In the current system of communities’ financing in Poland, suburban municipalities have a significant incentive to increase the number of inhabitants as the PIT revenues follow their inflow. The authors propose and discuss a simple variant of local PIT called Self-government Tax Rate which is a flat tax on a broadly defined tax base. Contrary to the present system of Polish local government units’ share in progressive PIT, this system is linear, which reduces the gains in PIT revenues from taxpayers in the second tax bracket moving to suburbia. This is the first paper in the relevant literature that investigates the links between communal tax and urban sprawl.

scholarly journals Peran Fraud Triangle dalam Mendeteksi Financial Statement Fraud di Perusahaan Perbankan ASEAN

2021 ◽  
Vol 31 (3) ◽  
pp. 713
Author(s):  
Yuliana Pertiwi Yuwono ◽  
Maria Assumpta Evi Marlina
Keyword(s):  
Earnings Management ◽  
Financial Stability ◽  
Sampling Technique ◽  
Total Sample ◽  
External Pressure ◽  
Commercial Banking ◽  
Financial Statement ◽  
Fraud Triangle ◽  
Financial Statement Fraud ◽  
Triangle Theory

This research aims to determine the effect of fraud triangle theory toward Financial statement fraud. Financial statement fraud is proxied by earnings management.  Population in this study is non-Islamic commercial banking companies listed on SGX, MYX, SET, PSE and IDX. The sampling technique used purposive sampling. The total sample in the study was 66 non-Islamic commercial banking companies. The data analysis method used is multiple linear regression. The research results proved that Financial targets and change of auditors had a positive effect on Financial statement fraud while external pressure had a negative effect on Financial statement fraud. Financial stability and ineffective monitoring had no effect on Financial statement fraud. This research can be used as a reference by investors, the public, government and users of other financial statement information in order to detect Financial statement fraud through the fraud triangle theory. Keywords: Financial statement fraud; Earnings Management; Fraud Triangle.

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