scholarly journals How the type of ownership affects capital budgeting practice in the Serbian agribusiness industry?

2020 ◽  
Vol 67 (4) ◽  
pp. 1141-1154
Author(s):  
Lidija Barjaktarović ◽  
Renata Pindžo ◽  
Snežana Konjikušić

The subject of the research is capital budgeting practices in Serbian agribusiness companies. The research aim is to determine whether there are differences in decision-making regarding capital budgeting depending on the ownership structure in those industries. The research was conducted in the first half of 2019, on a sample of 76 companies (from 122 targeted/i.e. 62.33% respondent rate) operating in the Republic of Serbia. Descriptive statistics and the Kruskal-Wallis test were used in the data analysis. IBM SPSS 20.0 statistical package was used for data processing. Research results confirmed that capital budgeting practices in the Serbian agribusiness companies can be considered as developed. Furthermore, there is a difference in the capital budgeting practices in the Republic of Serbia depending on the ownership of the analyzed sampled companies.

Author(s):  
Goran Petkovic ◽  
Snezana Konjikusic ◽  
Lidija Barjaktarović ◽  
Renata Pindzo

Abstract: Research Question: This paper focuses on the basic financial decision making practices of domestic companies and their knowledge of the operational risk management concept. Motivation: Chief Financial Officers (CFOs) play a significant role in the company’s development and achieving the company’s objectives (Van Horne & Wachowicz, 2007). Different authors carry out research based on one of the fields of finances-related decision making, like Graham & Harvey, 2001. The goal of this research is to show that difference in decision making process on companies’ finances and risk management depends on the company’s ownership structure.  Idea: The paper is aimed at the recognition of differences found in corporate decision making, relating both to capital budgeting and capital structure, dividend payout policy and risk management concept, depending on the ownership structure. Data: During the first half of 2016, a research consisting of the 392-companies sample operating in the Republic of Serbia was conducted, including all four listed fields concerning their economic operations. Nevertheless, only a total of 54 CFOs completed and handed back the distributed questionnaires. Tools: Some basic descriptive statistics techniques, one-way analysis of variance (ANOVA) and Kruskal-Wallis test were applied throughout the complete data analysis, while data processing involved the use of standard statistical package IBM SPSS 20.0. Findings: As shown by research findings, there is a notable difference in decision making, both on dividend payout and on risk management concept, depending on the types of ownership, with companies operating in our domestic market. The future research will concentrate on practice of companies merging both domestic and foreign entities, in order to determine whether a similar pattern might be found. Contribution: Furthermore, the research is intended to be complemented by the data contained in the official financial reports of those companies, with a view to ascertaining if the statements made by their CFOs are actually applied in the corporate practice.


2020 ◽  
Vol 3 (2) ◽  
pp. 34
Author(s):  
Lusiana Lusiana ◽  
Salamun Pasda ◽  
Mustari Mustari ◽  
Muhammad Ihsan Said Ahmad ◽  
Muhammad Hasan

The purpose of this research are to see how reliability, responsiveness, assurance, empathy and tangibles affect the satisfaction of customer users of online transport services to UNM Economic students. Research conducted a method survey with quantitative approach. The population in this research is all students using grab bike online transport, ranging from 2016-2019 to 206 people. Sampling samples using technical samples of random sampling are 67 people. The instruments used to collect data are instruments of questionnaire, observation, and documentation. The data analysis technique used are regression analysis and hypothetical testing with T and F. data processing used SPSS version 21 for windows software. Research results show that variable as reliability, responsiveness, assurance, empathy, and tangibles are partial to positive and significant effects on users GrabBike online transport satisfaction. Simultaneously there is a positive and significant influence between reliability variables, responsiveness, assurance, empathy and tangibles to the consumer satisfaction users of GrabBike online transport services


2021 ◽  
Vol 129 ◽  
pp. 05008
Author(s):  
Elina Mikelsone ◽  
Tatjana Volkova ◽  
Aivars Spilbergs ◽  
Elita Liela

Research background: the authors have explored that there are different idea management system (IMS) application types that could be used both locally and globally for diverse reasons and expected outcomes. There is ongoing research on how IMS could be applied for manageable idea management process. But there is a question – how do these IMS types help to set and achieve goals, and improve decision making? Purpose of the article: The article aims to clarify how an external and mixed web-based IMS could be used during COVID19 time for distance idea generation sessions, as well as, to solve complex issues such as decision making, goals’ setting and reaching them based on different idea generation sources and critical reflection on those ideas of evaluators. Methods: Literature review (data collection: systematic data collection from scientific data bases; data analysis: content analysis). The survey of n>400 enterprises with web-based IMS experience globally (data collection: a survey; data analysis: statistics). Findings & Value added: this paper explores how different types of web-based IMS could be applied as a tool and support system for decision making processes in general, decisions towards goal setting and its outreach. The research results provide also a practical contribution - it could help to choose the most appropriate IMS application type to reach estimated goals and to empower decision making.


2021 ◽  
Vol 6 (2) ◽  
pp. 109
Author(s):  
Faradillah Firdaus ◽  
Nurfitriany Fakhri ◽  
Kurniati Zainuddin ◽  
Muhammad Nurhidayat Nurdin

ABSTRACTThis study aims to describe the aspects of love that most influence on 101 subjects with husband and wife status. The subjects in the study were married couples whose marriage ages were 1 to 10 years. This study uses a love scale which consists of three aspects, namely, desire, intimacy and commitment. The data analysis technique used descriptive analysis to see which aspects influenced love. From the results of the research,  from the data of the subject as many as 101 people, there were 20 subjects who had a love for the high category, (19.8%), the moderate category was 66 subjects (65.4%) and the low category was 15 subjects (14.851%). ). From the aspect of love, desire shows that the research subjects who have high desire category are 25 subjects, with a percentage value of 24.752%. Research subjects who have high category intimacy are 17 subjects, with a percentage value of 16.831%. The component of love, namely commitment, shows that the research subjects who have commitment in the high category are 16 subjects, with a percentage value of 15.841%. From the research results, the aspect of desire has a big influence on love.ABSTRAK Penelitian ini bertujuan untuk mendeskripsikan aspek cinta yang paling berpengaruh pada 101subyek berstatus suami  dan istri. Subyek dalam penelitian adalah pasangan suami istri yang usia pernikahannya 1 sampai 10 tahun. Penelitian ini menggunakan skala cinta yang terdiri dari tiga aspek yaitu, hasrat, keintiman dan komitmen. Teknik analisis data menggunakan analisis deskriptif untuk melihat aspek mana yang berpengaruh dengan rasa cinta. Dari Hasil peneltian  dari data subjek sebanyak 101 orang, terdapat subjek yang memiliki rasa cinta dengan kategori tinggi sebanyak 20 subjek, (19,8%), kategori sedang sebanyak 66 subjek (65,4%) dan kategori rendah sebanyak 15 subjek (14,851%) . Dari Aspek cinta, hasrat menunjukkan bahwa subjek penelitian yang memiliki hasrat dengan kategori tinggi sebanyak 25 subjek, dengan nilai persentase 24,752%. subjek penelitian yang memiliki keintiman dengan kategori tinggi sebanyak 17 subjek, dengan nilai persentase 16,831%. komponen rasa cinta yaitu komitmen menunjukkan bahwa subjek penelitian yang memiliki komitmen dengan kategori tinggi sebanyak 16 subjek, dengan nilai persentase 15,841%. Dari hasil penelitian aspek hasrat yang memiliki pengaruh besar terhadap cinta.


Author(s):  
Arif Widodo ◽  
Dyah Indraswati ◽  
Setiani Novitasari ◽  
Nursaptini Nursaptini ◽  
Aisa Nikmah Rahmatih

Local scripts are priceless assets of the nation's cultural wealth. The existence of local characters today is increasingly eroded by the presence of Latin writing. Based on preliminary surveys of PGSD students, it can be seen that only a few students can read and write local scripts. On this basis, it is necessary to conduct research related to the interests of PGSD students in learning local scripts, especially NTB local scripts. The method used in this research is mixed. Data collection through surveys and interviews. Data analysis uses descriptive statistics. The subject of research is PGSD University of Mataram students. The results showed that PGSD students' interest in learning about local scripts was very low. Indicators that show low student interest in learning include not all students ever learning local scripts, the number of students interested in learning local scripts again is small, the number of students willing to search for literature is small, the number of students who like local scripts is small and the use of local scripts is also small. One reason for the lack of interest in learning is that local characters are difficult to learn and are no longer needed in practical life. Based on the results of the research above, various efforts need to be made to increase student interest in learning, one of them is through learning innovations to facilitate local learning and improve literacy


2019 ◽  
Author(s):  
Erwinsyah Satria

The background of this research is the 5th grade students have low ability in clarify the honesty, responsibility, respect, and honour, in learning process of 5th grade students in SD 36 Lareh Nan Gadang, The aim of this research is to increase the values clarification ability in PKn using VCT approach.The kind of this research is action research. The subject of this research is the 5th grade students which are 26 students. Data collection using observation and test.The data analysis result shows that the VCT approach performance in PKn is increased. The students who have the value clarification are : a) the value of the honesty in giving opinion for making decision increase from 61.45% in cycle I to 80.77% in cycle II, b) the responsibility in obeying the decision increase from 67.31% in cycle I to 84.61% in cycle II, c) the respect of other people in decision making increase from 71.16% in cycle I to 80.76% in cycle II, d) honor to other people in conveying the opinion for decision making increase from 69.23% in cycle I to 84.56% in cycle II, e) the students achievement increase from 57.69% in cycle I to 80.77% in cycle II.The value clarification ability and the students achievement can be increased by using VCT approach. Suggested to the teachers to use VCT approach in increasing the value clarification ability and the students achievement in PKn subject.


2020 ◽  
Vol 14 (2) ◽  
pp. 19-37
Author(s):  
Jelena Ignjatović ◽  
Jovana Kisin ◽  
Mileta Brajković

In recent years, Serbian exports, accompanied by the inflow of foreign direct investment, have improved significantly, resulting in stronger economic growth. However, despite the positive predictions of the European Commission for further growth of exports and the increase of economic growth in Serbia, our economy is facing serious consequences caused by the COVID-19 pandemic, which is affecting the whole world. The paper aims at presenting the current macroeconomic picture of the Republic of Serbia through the analysis of import and export policy, the volume of foreign trade and their impact on economic growth. In relation to the set goals, the paper is divided into four thematic units, with conclusions and possible recommendations at the end. Special emphasis was placed on exports, its development opportunities and improving competitiveness, as well as the presentation of recommendations within the Serbia's New Growth Agenda. The subject of this paper is based on theoretical data analysis, through descriptive and comparative methods as well as the synthesis of theoretical and empirical facts. For this research the primary empirical data were collected from various relevant sources.


Author(s):  
Nebojsa M. Ralevic ◽  
Vladimir Dj. Djakovic ◽  
Goran B. Andjelic ◽  
Jelena S. Kiurski

Abstract—Dynamic nature of investment return requires the application of the appropriate methodology, especially regarding enhanced volatility induced by frequent extreme events occurrence. The subject of the research is to analyze the possibility of efficient portfolio selection on the transitional financial market of the Republic of Serbia.  The main objective is to gather empirical evidence about the investment portfolio performance with special attention to the decision making process. The methodology in the research implies the usage of the appropriate portfolio optimization methods. The research results stress the significance of efficient portfolio selection in contemporary business conditions. It can be concluded that it is necessary to examine the volatility of the portfolio assets and thus enabling the efficient portfolio selection, which is especially challenging on transitional markets.


2021 ◽  
Vol 2 (2) ◽  
Author(s):  
Novita Ashari

ABSTRACTThis study aims to describe the self-concept of the transgender and the process of forming the self-concept of the transgender. The data analysis of the research results was carried out qualitatively. The approach used is a phenomenological approach, where the subjects studied are transgender women who study at the Makassar Tourism Academy. The results of the study prove that Subject 1 (NN) and subject 2 (OP) have a negative self-concept because they are unable to position themselves as a whole, being male or female. After all, they can play two genders at once, confusing gender, while 3 (ED) has a positive self-concept because the subject is positive about him.Keywords : self-concept, transgender  ABSTRAKPenelitian ini bertujuan untuk mendiskripsikan konsep diri kaum waria dan proses pembentukan konsep diri kaum waria. Analisis data hasil penelitian dilakukan secara kualitatif. Pendekatan yang digunakan adalah pendekatan fenomenologi, dimana subjek yang diteliti adalah waria yang kuliah di Akademi Pariwisata Makassar. Hasil penelitian membuktikan bahwa Subjek 1 (NN) dan subjek 2 (OP) memiliki konsep diri yang cenderung negatif dikarenakan belum mampu memposisikan diri seutuhnya menjadi laki-laki atau perempuan karena mampu memerankan dua jenis kelamin sekaligus dalam kehidupannya sehingga mengalami kebingungan identitas jenis kelamin, sementara subjek 3 (ED) memiliki konsep diri yang cenderung positif dikarenakan penilaian positif terhadap dirinya.


2019 ◽  
Vol 20 (1) ◽  
pp. 43
Author(s):  
Wirmie Eka Putra ◽  
Indra Lila Kusuma ◽  
Maya Widyana Dewi

This study aims to examine the effect of tax amnesty, knowledge of taxation, tax services and tax sanctions on taxpayer compliance. The sampling technique that will be used in this study is purposive sampling technique. Primary data is collected by distributing questionnaires. The research sample was 45 respondents of individual and body taxpayers found in Jambi City Region. Data analysis techniques in this study are descriptive statistics and multiple regression analysis. The software used for data processing is SPSS version 21 for Windows. The results of testing the hypothesis are as follows. Simultaneously, tax amnesty, knowledge of taxation, tax authorities and tax sanctions affect taxpayer compliance. Partially, tax amnesty, knowledge of taxation on taxation sanctions has an effect on taxpayer compliance and service of tax authorities has no effect.


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