scholarly journals A model of the decision making on the basis of ratios profitability and leverage

2015 ◽  
Vol 37 ◽  
pp. 01
Author(s):  
Bahareh Azami ◽  
Naser Izadinia ◽  
Daryosh Mohamadi Zangirani

This study presents a model for performance decisions based on the ratios profitability and leverage .Decision Making is whether thecorrelation between the bank's top 12 banks in the two DEA models and TOPSIS ratios profitability and leverage as well as the top of the 68companies profitability and leverage there, Because recent research has been little attention to this issue. The purpose of this study, appliedthe analytical descriptive method After tests results showed that the top bank in terms of performance and top company in terms ofperformance and profitability of all companies with leverage ratios, the correlation was significant at 95% And the resulting ranking ofbanks was the result of the work of other researchers in the last hypothesis, a comprehensive model for all companies based on TOPSISmethod was introduced.

2016 ◽  
Vol 19 (2) ◽  
pp. 95-108 ◽  
Author(s):  
Susie Perbawasari ◽  
Diah Fatma Sjoraida ◽  
Vidia Ayu Lestari

GPS program was launched in order to improve people's active participation, creating awareness of the importance of protecting the environment, and build a new culture picking up trash. Communications and delivery of messages is done through socialization programs and social media, twitter. The purpose of this study to find out the Public Relations process that consists of collecting of facts and formulation of the problem, the planning and programming, the action and communication, and the evaluation of GPS program that has been done by the organizers. This study used descriptive method. Data collected were through interviews, observation and documents. The organizers of GPS program begins by listening to the comments that raised by external parties, also took to the field looking directly environmental conditions in Bandung to collecting the facts. Organizers prepared GPS program includes the introduction of the situation, goal setting, audience definition, selection of media and techniques of Public Relations, as well as budget planning. Action taken in the program organizers GPS is acting responsive and responsible, while communication in the program include Credibility, Context, Content, Clarity, Continuity and consistency, Channel, and Capability of the Audience. Evaluation program providers include evaluation for decision-making, evaluation of the achievement of objectives, evaluation of results and impact and evaluation of the implementation.


2021 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Aji Muhamad Jaelani ◽  
Ririn Risnawati

ABSTRACTOrganizational communication climate is one thing that really needs to be considered in an organization because after all the organizational communication climate has an influence on the sustainability of an organization, in order to make an organization that is in accordance with what is expected and aspired by the organization and includes members in it. Therefore, the researcher took the title "Analysis of Communication Climate in Employees (Quantitative Descriptive Survey on Employees of the Archives and Library Office of Kuningan Regency)". This research was conducted using a quantitative descriptive method. The population in this study were employees of the Department of Archives and Libraries of Kuningan Regency, amounting to 42 people. Data was collected by distributing questionnaires, interviews and documentation. The data analysis technique used is descriptive quantitative. The results showed that the overall communication climate went well, as seen from the 16 items dominated by the number 4 scale with 11 items and the number 3 scale with 5 items. Then it can be seen from the interval class test which is divided into 5 interval classes in the "good" class because there are 36 (85.7%) who are in the interval class range from 55 to 67 who fall into the "good" class and are one class level that is the highest is "very good". The research also shows that there is a good level of closeness between employees. The results of other studies were found on the values of participatory decision making which were seen as lacking. This is because all employees are not involved in decision making, especially when it comes to the top.Keywords: Communication Climate, Organization, Survey, Quantitative Descriptive  ABSTRAKIklim komunikasi organisasi merupakan salah satu hal yang sangat perlu diperhatikan pada sebuah organisasi karena bagaimanapun juga iklim komunikasi organisasi memberikan pengaruh terhadap keberlangsungan sebuah organisasi, guna menjadikan suatu organisasi yang sesuai apa yang diharapkan dan dicita-citakan oleh organisasi dan termasuk anggota di dalamnya. Oleh karena itu peneliti mengambil judul “Analisis Iklim Komunikasi Pada Pegawai (Survey Deskriptif Kuantitatif Pada Pegawai Dinas Kearsipan Dan Perpustakaan Kabupaten Kuningan)”. Penelitian yang dilaksanakan ini menggunakan metode deskriptif kuantitatif. Populasi dalam penelitian ini adalah pegawai Dinas Kearsipan dan Perpustakan Kabupaten Kuningan yang berjumlah 42 orang. Pengumpulan data dilakukan dari penyebaran kuesioner, wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah deskriptif kuantitatif. Hasil penelitian menunjukan bahwa iklim komunikasi secara keseluruhan berjalan dengan baik terlihat dari 16 item didominasi oleh skala angka 4 sebanyak 11 item dan skala angka 3 sebanyak 5 item. Kemudian terlihat dari uji kelas interval yang dibagi kedalam 5 kelas interval berada pada kelas “baik” karena terdapat 36 (85,7%) yang berada pada range kelas interval dari 55 sampai 67 yang masuk kedalam kelas “baik” dan berada satu tinggkat kelas yang paling tinggi yaitu “sangat baik”. Dari penelitian juga memperlihatkan kedekatan pada tingkat baik yang terjalin di antara para pegawai. Hasil penelitian lainnya ditemukan pada nilai-nilai pembuatan keputusan partisipatif yang dilihat kurang. Hal itu dikarenakan tidak dilibatkannya seluruh pegawai dalam pengambilan keputusan terutama saat menyangkut pada bagian atas.Kata Kunci: Iklim Komunikasi, Organisasi, Survey, Deskriptif Kuantitatif


2021 ◽  
Vol 13 (13) ◽  
pp. 125-144
Author(s):  
Jesús Víctor Alfredo Contreras Ugarte

Summary: Reflecting on the role humans take into nowadays society, should be of interest in all our social reflections, even for those that refer to the field of law. Any human indifferent and unconscious of the social role that he ought to play within society, as a member of it, is an irresponsible human detached from everything that surrounds him, regarding matters and other humans. Trying to isolate in an irresponsible, passive and comfortable attitude, means, after all, denying oneself, denying our nature, as the social being every human is. This is the reflection that this academic work entitles, the one made from the point of view of the Italian philosopher Rodolfo Mondolfo. From a descriptive development, starting from this renowned author, I will develop ideas that will warn the importance that human protagonism have, in this human product so call society. From a descriptive development, from this well-known author, I will be prescribing ideas that will warn the importance of the protagonism that all human beings have, in that human product that we call society. I have used the descriptive method to approach the positions of the Italian humanist philosopher and, for my assessments, I have used the prescriptive method from an eminently critical and deductive procedural position. My goal is to demonstrate, from the humanist postulates of Rodolfo Mondolfo, the hypothesis about the leading, decision-making and determining role that the human being has within society. I understand, to have reached the demonstration of the aforementioned hypothesis, because, after the analyzed, there is no doubt, that the human being is not one more existence in the development of societies; its role is decisive in determining the human present and the future that will house the next societies and generations of our historical future.


Author(s):  
Dalal Hamid Al-Dhahri, Arwa Abdullah Al-Ghamdi, Mogeda El-Sa

This study aims at investigating the relationship between cognitive biases and decision making from a sample of gifted secondary students. It also aims at identifying the level of students’ cognitive biases and decision making and the differences in these two areas based on different classrooms. Random sampling was used to collect data from 139 female secondary students from the gifted group. Their age ranged between (16-18) with an average of (16.6), A descriptive method was adopted in the study. The research tools used consisted of DACOBS David Assessment of Cognitive biases Scale (Vander Gaag. et al., 2000), translated and standardized by the present researchers, and Tuistra’s decision making scale for teenagers (Tuinstra, et al., 2000). The findings of the study show a negative correlation between cognitive biases and decision making. Also, there were no differences between cognitive biases and decision making scores based on different classrooms. The study also shows a low level of students’ cognitive biases and a high level of decision making. The study recommends activating the role of mentors and students' counseling, planning for the values and behaviors that need to be acquired by students by including them in the annual goals of the school administration and participating in societal awareness and education.


2016 ◽  
Vol 1 (02) ◽  
pp. 36-45
Author(s):  
Udiananta Genta Fitrio

This   study   aims   to  determine   the  analysis   of   differential accounting information  in assisting decision-making  accept or reject  special  orders  at  Indah  Indah  Cemerlang  Malang.  The problem  is that the  company  in decision-making  is based  on the total costing,  so that for special  orders below the normal selling  price  is  not  accepted  because  it  is  considered  not  to provide additional profits for the company. The results of the analysis with quantitative descriptive method that (1) Capacity of the company is not enough enough to receive  special  order  terrazzo  tile  size  30 x 30  cm in the year 2014 as much as 2,875 m2, (2) There has been a market separation  between regular sales with sales to serve  special orders  whose price (3) Analysis of differential accounting information as the basis of  decision making emphasize the technique of calculation by the method of variable costingmaka company can maximize the profitability in 2014, where the calculation of profit / loss of the company for tegel terrazzo product size  30 x 30 cm Year 2014 is Rp. 30.294.066,59, - obtained from the regular sale of Rp. 21.693.872,00,  - and  additional  profit  from  receiving  special order Griya Singosari  Inside   Rp.8,600,194,59,-. If the company receives a special order from Griya Tanjung Priok Jaya, Grand Villa Dau, Dieng  Inside  and  Bumi Royal Park the company should be able to earn additional profit of Rp. 24,799,830.90, - so the calculation of profit / loss of the company for tegel teraso product size 30 x 30 cm can achieve a maximum profit of Rp. 55.093.896, 49, -.  


2016 ◽  
Vol 65 (4/5) ◽  
pp. 281-294
Author(s):  
Mingyue Chen ◽  
Joyline Makani ◽  
Michael Bliemel

Purpose The purpose of this study is to analyze factors affecting decision-making on libraries’ electronic resources management under the situation of tight budgets in Canadian research universities. Design/methodology/approach Interview was adopted to investigate library resources management leaders’ opinions from English-speaking university members of the Group of Canadian Research University Libraries. Findings A comprehensive model is developed for library resources’ management. Subject specialists are the key of the model integrating marketing roles and evaluation roles. Research limitations/implications The main limitations of this study are the small sample size of interview candidates, which may have application limitations on other types of libraries and universities in different areas. Practical implications This study generates a comprehensive model based on past research, contributing to future library decision-making practices. Originality/value It develops a subject specialist-centric model of library resources’ value assessment and brings the element of culture into future studies of academic library.


Author(s):  
JOSÉ E. BOSCÁ ◽  
VICENTE LIERN ◽  
RAMÓN SALA ◽  
AURELIO MARTÍNEZ

This paper presents a method for ranking a set of decision making units according to their level of efficiency and which takes into account uncertainty in the data. Efficiency is analysed using fuzzy DEA techniques and the ranking is based on the statistical analysis of cases that include representative situations. The method enables the removal of the sometimes unrealistic hypothesis of a perfect trade-off between increased inputs and outputs. This model is compared with other DEA models that work with imprecise or fuzzy data. As an illustration, we apply our ranking method to the evaluation of a group of Spanish seaports, as well as teams playing in the Spanish football league. We compare the results with other methods and we show that our method enables a total ranking of the seaports, and that the ranking of football teams is found to be more consistent with final league positions.


2017 ◽  
Vol 1 (3) ◽  
pp. 49 ◽  
Author(s):  
Muhd. Nutyatno ◽  
Synthia Dewi

<p class="Style1"><strong>The </strong>purposes of this study are to find out whether professional auditor has under-stood ethic code values in Accountant Ethic Codes in Indonesia and whether there is correlation between ethic value understandings with decision-making based on moral standard approach.</p><p class="Style1">In this study the author uses descriptive and correlational research method. The purpose of descriptive method is to describe facts and the nature of research object systematically, actually and accurately. Whereas the purpose of correla-tional researches to see correlation between independent and dependent variables. The supporting variables used in this research are auditor understands of ethic values (properness, fair and moral value) and auditor's decision making. Primary data gathered from questionnaire, whereas secondary data gathered from literatures, books, reports and other science writing.</p><p class="Style1">Based on the result of data analysis, the author concludes the auditors generally are less understood in ethic values as their guidance, thus decision making is not in accondance with the provision of Indonesian Accountant Commission, espe-cially in understanding of accountant ethic codes. In relation to responsible decision-making, the author concludes that there is correlation between ethic values understanding and such decision making. It is affected by properness, fair and moral factors that relate to decision-making.</p><p class="Style1"><strong>Keywords: </strong>ethics, auditor decision, morale</p>


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