scholarly journals A new balance sheet perspective. Cognitive and analytical value – case study

2020 ◽  
Vol 108 (164) ◽  
pp. 151-166
Author(s):  
Marzena Remlein ◽  
Małgorzata Rówińska-Král’
Keyword(s):  
Literature Review ◽  
Financial Analysis ◽  
Empirical Studies ◽  
Balance Sheet ◽  
Research Problem ◽  
Financial Statement ◽  
Case Study Method ◽  
Cognitive Value ◽  
Analysis Methods

The balance sheet is seen as an important element of the financial statement with the largest scope of information, enabling the assessment of the property and financial standing of each company. The results of the financial analysis based on the information of the balance sheet are used by both external stake- holders and the management. However, there are no considerations regarding the structure and substan- tive scope of individual balance sheet items. The authors notice this problem and try to solve it. The research problem of this paper relates to how assets, equity, and liabilities are presented in the balance sheet, as well as their cognitive value. The aim of the paper is to present the cognitive and analytical values of the author's concept of presenting assets, equity, and liabilities in the balance sheet. In the theo- retical part, a literature review was carried out, while in the empirical part, the case study method and financial analysis methods were used. The originality of the research is demonstrated by the original bal-ance sheet proposal and a presentation of its cognitive and analytical values. The conclusions drawn from the considerations and empirical studies demonstrate that the proposed balance sheet has significant cog-nitive and analytical value.

How would you like your Turkish coffee? Tourist experiences of Turkish coffee houses in Istanbul

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Serkan Yiğit ◽  
Nilüfer Şahin Perçin
Keyword(s):  
Design Methodology ◽  
Qualitative Case Study ◽  
Learning Experience ◽  
Empirical Studies ◽  
Value Added ◽  
Case Study Method ◽  
Culture Learning ◽  
Content Type ◽  
Place Satisfaction

Purpose The purpose of this study is to examine and understand the experiences of tourists in the Turkish coffee houses in Istanbul, Turkey. Design/methodology/approach In this study, a qualitative case study method was used to analyze tourists’ comments with user-generated content technique by analyzing tourists’ comments. The data used in the study was collected through TripAdvisor, which is considered one of the most famous websites with tourist reviews and comments, between 20 May and 10 June 2020 from tourists’ reviews (n:219). Findings The findings show that Turkish coffee house experiences are heterogeneous based on the dimensions of coffee characteristics, place, satisfaction, recommendation and revisit intention, value/price and value-added experience. Moreover, value-added experience includes some sub-themes such as a memorable experience, authentic experience and culture learning experience. Originality/value There are some studies on Turkish coffee and Turkish coffee culture in the literature, but there have been no empirical studies investigating the Turkish coffee house experiences of tourists. For this reason, this study aims to examine and understand the experiences of tourists in Turkish coffee houses. Therefore, it is believed that this study will fill the current gap in the literature on tourists’ experiences of Turkish coffee houses.

scholarly journals IMPLEMENTASI ETIKA BISNIS ISLAM DALAM PERUSAHAAN PENYELENGGARA PERJALANAN IBADAH UMRAH DAN HAJI DI MUBINA TOUR INDONESIA KABUPATEN GRESIK

2020 ◽  
Vol 7 (12) ◽  
pp. 2419
Author(s):  
Aisyah Amini ◽  
Suherman Rosyidi
Keyword(s):  
Literature Review ◽  
Business Ethics ◽  
Economic Condition ◽  
Preliminary Survey ◽  
Case Study Method ◽  
Islamic Business Ethics ◽  
Qualitative Descriptive ◽  
Collecting Techniques ◽  
Descriptive Approach

ABSTRAKPelaksanaan ibadah umrah di Indonesia dari tahun ke tahun mengalami peningkatan yang signifikan. Hal ini didorong dengan semakin baiknya kondisi perekonomian di Indonesia. Untuk itu diperlukan perusahaan penyelenggara perjalanan ibadah umrah dan haji yang memfasilitasi para jamaah untuk melakukan ibadah menuju ke tanah suci. Mengenai hal tersebut, sudah seharusnya perusahaan penyelenggara perjalanan ibadah umrah dan haji menerapkan etika bisnis Islam dalam menjalankan aktivitas bisnisnya. Hal ini sangat penting dikarenakan banyak terjadi pelanggaran etika bisnis Islam yang dilakukan oleh beberapa perusahaan, tidak terkecuali oleh perusahaan travel umrah haji, seperti yang banyak diberitakan dibeberapa media yang dibuktikan dengan banyaknya jamaah yang gagal berangkat ke Baitullah. Penelitian ini menggunakan pendekatan penelitian kualitatif deskriptif dengan metode studi kasus. Teknik pengumpulan data yang digunakan peneliti yaitu survei pendahuluan, observasi, wawancara, dokumentasi dan studi literatur. Berdasarkan hasil penelitian, penelitian ini menunjukkan bahwa Mubina Tour Indonesia kabupaten Gresik telah menerapkan etika bisnis Islam dengan cara menyampaikan secara jujur dan benar, senantiasa berusaha untuk selalu menepati apa yang telah dijanjikan, membekali semua karyawan dengan berbagai skill dan mengemas promosi dengan trik-trik yang menarik.Kata Kunci: Etika Bisnis Islam, Perusahaan Penyelenggara Perjalanan Ibadah Umrah dan Haji. ABSTRACTPerforming Umrah in Indonesia year by year has been experiencing a significant increase. It is motivated by a better economic condition in Indonesia. Therefore, Umrah and Hajj Travel Organizer Company is needed to facilitate Muslim pilgrims to pilgrimage to Mecca. According to this, this kind of company shall implement Islamic business ethics to run their business activities. It is very important because there are many Islamic business ethics violations committed by some companies, unexceptionally Hajj and umrah travel companies as widely reported in several media. It was proven by the large number of pilgrims who failed to go to Baitullah. This research used a qualitative-descriptive approach with the case study method. Data collecting techniques used by the researcher are preliminary survey, observation, interview, documentation, and literature review. The result of the research shows that Mubina Tour Indonesia in Gresik Regency has implemented Islamic business ethics by delivering information honestly and truthfully, always trying to fulfill what has been promised, equipping all employments with many various skills, and packaging promotion with interesting techniques.Keywords: Islamic Business Ethics, Umrah and Hajj Travel Company.

scholarly journals Financial Analysis of Carp (Cyprinus carpio) Hatchery Business (Case Study in Ciparay Sub-District, Bandung District, West Java, Indonesia)

2021 ◽  
pp. 35-45
Author(s):  
Iwang Gumilar ◽  
Adinda Elsha Akmalya ◽  
Yayat Dhahiyat ◽  
Asep Agus Handaka Suryana
Keyword(s):  
Cyprinus Carpio ◽  
Financial Analysis ◽  
Secondary Data ◽  
Business Case ◽  
Primary Data ◽  
Case Study Method ◽  
Carp Cyprinus Carpio ◽  
Business Case Study ◽  
Profit Value

Carp (Cyprinus carpio) hatchery cultivation is one of the business activities carried out by the community in Ciparay District, Bandung Regency. This research aims to analyze the financial feasibility of carp hatchery cultivation in Ciparay District, Bandung Regency. This research was conducted using a case study method consisting of primary data and secondary data. Primary data obtained from interviews with respondents and secondary data obtained from related agencies. This research uses 38 respondents as samples based on the sampling method (purposive sampling). The analysis used in this research is descriptive quantitative. The results obtained from this research are carp hatchery cultivation in Ciparay District has a profit value of 164,225,000 IDR/year, Profitability of 217%, R/C of 3.2 and Payback Period of 33 days so it is feasible to run and develop. Carp hatchery cultivators in Ciparay District, Bandung Regency are indicated to be prosperous because they have a higher income than the Regional Minimum Wage of Bandung Regency.

Economic Performance Assessment Model for Industrial Systems: A Case Study

2015 ◽  
Vol 760 ◽  
pp. 683-688
Author(s):  
Flavia Fechete ◽  
Anișor Nedelcu
Keyword(s):  
Economic Performance ◽  
Diagnostic Performance ◽  
Financial Analysis ◽  
Balance Sheet ◽  
Financial Data ◽  
Assessment Model ◽  
Industrial Systems ◽  
Future Developments ◽  
A Company

Performance a nalysis of an organization has a major role in setting t he strategy followed especially during the financial crisis. In what follows we performed a financial analysis, based on data from the balance sheet and profit and loss account of a company that produces and sells crystal sugar, using a system of indicators that are relevant. Using the results of this economic analysis we can draw certain conclusions according to which can forecast future developments. I tried to use a number of indicators of a system that defines, in the end, a model for analyzing the economic performance of a compa ny. The research focused on the application of the diagnostic performance of agreed financial data recorded by that company.

Case Study as a Research Method in Hospitality and Tourism Research: A Systematic Literature Review (1974–2020)

2020 ◽  
pp. 193896552097128
Author(s):  
Kadir Çakar ◽  
Şehmus Aykol
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Research Method ◽  
Case Study Research ◽  
Theory Development ◽  
Case Study Method ◽  
Tourism Research ◽  
Computer Aided Analysis ◽  
Hospitality And Tourism

This systematic literature review aimed to investigate the use of case study method in hospitality and tourism research to increase the awareness about the use of case study as a research method. Data were collected ( n = 871) from 10 leading hospitality and tourism journals published between 1974 and 2020. A thematic analysis of the data was conducted using Leximancer as a computer-aided analysis software. The study findings reveal an overall mislabel and misuse of the case study method. Suggestions are provided to improve case study method applications and increase case study research for more theory development in hospitality and tourism research.

SELECTED PROBLEMS OF AGRICULTURAL INCOME ACCOUNTS

2017 ◽  
Vol XIX (3) ◽  
pp. 168-173
Author(s):  
Łukasz Kryszak
Keyword(s):  
Literature Review ◽  
Financial Analysis ◽  
Basic Research ◽  
Family Farms ◽  
Main Research ◽  
Agricultural Income ◽  
Research Perspectives ◽  
Analysis Methods ◽  
Income Statement ◽  
Research Problems

The main goal of the study was to identify the basic research problems. Connected with agricultural income and its determinants, as well as an attempt to indicate potential directions for the development of agricultural income research. The literature review indicated the need for precise application of income concepts, the differences between the main research perspectives and the sources of data used and the specificity of the income statement due to the multi-occupancy and the co-existence of households and farms in the case of family farms. In the second part of the paper, the possibility of examining agricultural income in a regional perspective was considered, including the relation between resources and the use of financial analysis methods.

Assessment of Financial Performance of Agricultural Cooperative Unions: The Case of West Harerghe Zone, Oromia Region, Ethiopia

2020 ◽  
Vol 8 (9) ◽  
pp. 86-104
Author(s):  
Buta Debela Bonsa ◽  
Kerima Rahmeto Ebrahim
Keyword(s):  
Financial Performance ◽  
Financial Analysis ◽  
Balance Sheet ◽  
Free Cash Flow ◽  
Financial Statement ◽  
Financial Statement Analysis ◽  
Agricultural Cooperative ◽  
Secondary Sources ◽  
Current Asset ◽  
Asset Turnover

Financial statement analysis involves comparing cooperative union performance and evaluating trends in the unions’ financial position over time. Managers use financial statement analysis to identify situations demanding attention; potential lenders use financial analysis to determine whether the union is creditworthy; and stockholders use financial analysis to help predict future earnings, dividends, and free cash flow.  This study is conducted on Assessment of Financial performance of Agricultural Cooperative unions: the Case of West Harerghe zone, Oromia region, Ethiopia. The general objective of this study was to evaluate financial performance of agricultural cooperative union. For this study, the researchers used both primary and secondary sources of data taken from purposively selected two cooperative unions (i.e. Burka Galeti and Chercher Oda bultum) since they do have audited financial statements out of five unions found in western Haraghe. The study also used FGD and interview with fiancé managers and employees of the union for further explanation. Based on the financial statement analysis the researchers found that the agricultural cooperatives are efficient and effective in asset utilization, activity and debt equity management ratios. However, the financial statement analysis showed that the current asset ratio is below the industry standard   that cannot cover its short term liabilities form its current asset section of the balance sheet. Moreover, the profitability ratio of the unions revealed that the agricultural cooperative unions are efficient to make profit but the margin of profit is below 25% that cannot make the union successful to cover all the incidental costs that are borne within short and long-term periods. The OLS model revealed that quick, fixed asset turnover, total asset turnover, inventory turnover and gross profit margin ratios are significantly and positively affecting ROA. As a result, the researchers recommend that the agricultural cooperative unions are expected to improve its effective and efficient management of the day to day activities of the union. Furthermore, the unions are expected to higher managers who have the caliber to manage each and every activities of the union and who are visionary to bring success for the unions.

scholarly journals Persepsi abang none Jakarta terhadap fenomena ondel-ondel ngamen di Jakarta

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Lutfi Ardiansyah
Keyword(s):  
Literature Review ◽  
Case Study Method ◽  
Culture Theory ◽  
Online Data ◽  
Descriptive Research ◽  
The Difference

Ondel-Ondel is one of Betawi special icon an also one of the artworks of Betawi. This giant puppet also believed as a charm in Betawi society for decades. People of Betawi also considered Ondel-Ondel as a sacred culture. Ondel-Ondel is an entertainment for Betawi society that inherited from generation to generation. However, nowadays ondel-ondel is not considered as a sacred property for ritual any longer since the last couple of years. Ondel-ondel has been used for busking in every corner of Jakarta. The aim of this research was to find out the perception of Abang None as the ambassador of tourism to conserve the culture of Betawi regarding the phenomenon Ondel-Ondel that busking on the street. We collected the data by using observation, profound interview, literature review and online data research. This research used the concept of communication and culture theory and it is also a qualitative and descriptive research by using phenomenology and case study method. The result of this research is the Abang None about the difference between the properties of busking ondel-ondel and the Betawi’s entertainment ondel-ondel. Abang None is the disagreement with the busking ondel-ondel since it looked so pity and inappropriate, and Abang None is they would not give the money to the busking ondel-ondel. Keywords: Abang None; Ondel-Ondel; Betawi Culture; Perception.

scholarly journals ANALISIS KEGAGALAN PARTAI PERINDO DALAM PEMILU 2019

2020 ◽  
Author(s):  
zulfa
Keyword(s):  
Literature Review ◽  
Political System ◽  
Review Process ◽  
Political Action ◽  
Case Study Method ◽  
Political Campaigning ◽  
The Media ◽  
Tv Commercials

This study aims to analyze the failure of the Perindo Party ahead of the 2019 elections. The failure is seen based on the approach to the strategy carried out in the community through the media they have and what happens in fact in the community. This research uses a case study method that explores phenomena that occur through a literature review process and is based on data found in the field or from certain sources. Research using Jack Plano's concept of theory related to the spread of political action both the meaning or message concerned with the function of a political system that involves elements of communication such as messages, communicators, and so forth. The main conclusion, the failure of the Perindo Party in the election using a strategy by building organizational strength up to the TPS level, carrying out the distribution of wagons for MSMEs that enter (spreading actions), popularizing the Perindo Party by bombarding the Perindo Party march through its media (meaning / message), apparently it did not affect the people's desire to vote for the Perindo Party, after the number of TV commercials with the frequent appearance of the Perindo Mars, the KPI also gave a stern rebuke about the prohibition of political campaigning outside before the election (communicator).Keywords: Perindo, Politics, 2019 Election.

scholarly journals RELIGIOUS AWARENESS DEVELOPMENT BASED ON ADULT EDUCATION FOR CORRUPTION INMATES IN PESANTREN AL-HIDAYAH CLASS I SUKAMISKIN PENITENTIARY

Empowerment ◽  
2019 ◽  
Vol 8 (1) ◽  
pp. 90
Author(s):  
Lesi Oktiwanti ◽  
Ahmad Hufad ◽  
Iip Saripah
Keyword(s):  
Adult Education ◽  
Data Collection ◽  
Literature Review ◽  
Qualitative Approach ◽  
Class I ◽  
Case Study Method ◽  
Learning Methods ◽  
Self Evaluation ◽  
Descriptive Research

This research was concerned about the development of religious awareness based on adult education for corruption inmates in Pesantren Al - Hidayah. The main objective is to describe development of religious awareness process-based adult education for corruption inmates in Pesantren Al – Hidayah. The literature review of the research comprised: religious awareness, adult education, penitentiary. This research was conducted through descriptive research and case study method with a qualitative approach. Data collection techniques used through observation, interview and documentation. Subjects in this research was a spiritual adviser, Corruption inmates and tutors. The research showed that the religious awareness was applied through a participatory, fair and equitable, transparent, learning need; Multi way communication, a variety of learning methods, pragmatic, problem-based in awareness and inoculation of belief, habituation, practice and reinforcement process; spiritual adviser role as a facilitative leader. Application of self-evaluation that suitable with the ability and condition of inmates

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