The Changing World: A Literature Review on The Significant Roles of Millennial Women in Malaysia

Every generation is uniquely featured by naturally designed specific characteristics. A generation is influenced by different backgrounds and upbringing, a major factor that differentiates each generation. Specifically, the significance of new millennial women’s role varies from one country to another. The study aims to analyse the significant roles of millennial women in Malaysia by reviewing empirical studies and performing a relevant literature search through specific terms related to the topic. Resultantly, millennial women’s rising earning power provided significant empowerment and stability. High human capital investment also allowed millennial women to manage the changing family institution that indirectly impacts the stability of society. Finally, the study revealed that new millennial women are transforming and continually evolving to navigate a changing world.

PENGARUH EARNING POWER DAN FIRM SIZE TERHADAP EARNING MANAGEMENT PADA PT. ELNUSA, TBK PERIODE 2008-2017

Financial statements become the main source of information for all parties because it provides an overview of the state of the company's performance for a certain period. Company profit information will provide an overview of the company's ability to manage the company effectively and efficiently. Earning management is an action taken by the manager in the presentation of financial statements. Earning power the company's ability to generate profit in each period. Firm size is a scale that classifies the size of a company by assessing the total level of assets, stock market value, log size, and others. This research uses descriptive methods and quantitative approaches using secondary data supported by literature and documentation studies. The results showed partial earning power has a significant influence on earnings management. But firm size has no significant effect on earnings management. Simultaneously, both free variables can contribute and can significantly affect earnings management with a contribution of 58.5%. Keywords: Earning Power, Firm Size, Earnings Management

Pengaruh Rasio Keuangan dan Good Corporate Governance terhadap Basic Earning Power dengan Variabel Moderasi Pertumbuhan Ekonomi

Companies have the main objective, namely to seek profit, but many factors influence the company to generate profits. The purpose of this study was to determine the factors that affect basic earning power. The research method in research is quantitative research, where the data used are secondary data. The population used in this research is in the form of the sub-Property and Real Estate manufacturing industries that have been listed on the IDX for the 2017-2019 period with a population of 74 companies. In the population, the method of illustration taking is the Non-Probability Sampling method. The results of this study indicate that the Working Capital Turnover, Long Term Debt to Equity Ratio, and Good corporate governance (GCG) have no effect on Basic Earning Power in the property and real estate sub-sector industries listed on the Indonesian stock exchange, so that economic growth cannot moderate financial ratios. Keywords: Financial Ratios; Good Corporate Governance; Basic Earning Power; Economic Growth.

PENGARUH DIVIDEN, HUTANG, RISIKO, LIQUIDITY, TANGIBILITY, COMPANY GROWTH, FIRM SIZE, DAN OVERINVESTMENT TERHADAP KINERJA PERUSAHAAN

ABSTRAK Penelitian ini bertujuan untuk mengkaji kinerja perusahaan non keuangan di Indonesia. Teknik pengambilan sampel yang digunakan adalah purposive sampling, sedangkan teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Sampel yang diambil adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Perusahaan non keuangan yang diambil adalah perusahaan overinvestment dengan menggunakan metode Hodrick Prescott Fillter untuk menentukan perusahaan overinvestment. Pengukuran kinerja perusahaan menggunakan Basic Earning Power (BEP). Dari hasil penelitian overinvestment berpengaruh positif terhadap kinerja perusahaan. Risiko, dan Ukuran Perusahaan berpengaruh negatif terhadap kinerja perusahaan. Dividen, Hutang, Likuiditas, Tangibility, dan Pertumbuhan Perusahaan berpengaruh negatif terhadap kinerja perusahaan.Kata Kunci: basic earning power, overinvestment, dividen, hutang, ukuran perusahaan ABSTRACT This research aims to examine the performance of non-financial companies in Indonesia. The technique used for sampling was purposive sampling, while the analysis technique used in the study was multiple linear regression. Samples taken are non-financial companies listed on the Indonesia Stock Exchange (BEI) 2015-2019 period. Non-financial companies that are taken are overinvestment companies by using the Hodrick Prescott Fillter method to determine overinvestment companies. Measuring company performance using Basic Earning Power (BEP). From the research results, Overinvestment has a positive effect on company performance. Risk, and Firm Size have a negative effect on company performance. Dividend, Debt, Liquidity, Tangibility, and Company Growth have negative effect on company performance.Keywords: basic earning power, overinvestment, dividend, debt, firm size

Pengaruh Size, Leverage, Dan Earning Power Terhadap Manajemen Laba

Salah satu parameter penting dalam mengukur kinerja manajemen adalah laba. Untuk menunjukan prestasi perusahaan dalam menghasilkan laba, manajemen cenderung mengelola laba secara oportunis dan melakukan manipulasi laporan keuangan. Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh ukuran perusahaan, earnings power (EP), dan leverage terhadap manajemen laba. Penelitian ini menggunakan analisis regresi data panel. Ukuran perusahaan dihitung menggunakan total aset dan earnings power diproksi menggunakan net profit margin (NPM). Objek penelitian yang digunakan adalah perusahaan sektor property dan real estate dari tahun 2017 sampai dengan 2019. Hasil analisis menunjukan bahwa Ukuran Perusahaan, berpengaruh terhadap Manajemen Laba.

PENGEMBANGAN PRODUK ROWE LUWA MENGGUNAKAN METODE QUALITY FUNCTION DEPLOYMENT (QFD)

Financing risk is a condition of uncertainty that affects the success of a business to gain profit. Meanwhile, basic earning power is the ability to generate profits based on the capital owned. This study analyzes the risk and basic earning power of financing in the tapioca agro-industry using an interest-free calculation basis. The data used are primary data from field observations at the center of tapioca agro-industry in Ciluar, Bogor Regency, and secondary data from literature studies. The analysis is carried out by calculating the risk of loss and profitability of financing using the assumption of an acceptance rate of 10% of the total capital and when the level of acceptance falls -10% of the total capital owned. Furthermore, a comparison is made between tapioca agro-industries that use an interest-bearing financing scheme, including variables of risk of loss, income level, and profitability level. The research results prove that the bigger the loan used, the greater the risk to be borne. Another finding is that interest-free financing in the tapioca agro-industry has a higher return and income rate than interest-bearing financing.

Improving the Fortunes of America’s Working Class

The prosperity of America’s working class depends on trends in their employment and earnings, but also on the social protection and income supplements they receive as a result of government policy. Since 2000, working-class wages climbed slowly once we account for the increase in consumer prices. Nonetheless, the total personal income of lower- and middle-income families increased considerably faster than their wages. As documented in the article, the income gains were in part the result of rising fringe benefits from employers and even more the result of rising government subsidies for health insurance and social protection. The article recommends a range of policies to increase the pace of working-class income gains, including macroeconomic policies that increase the duration of economic expansions, reforms in labor law to improve workers’ bargaining power, boosting the minimum wage, and revising occupational training of non-college-educated workers to boost their earning power.

Study on Multidimensionsal Aspects of Profitability: Evidence from Larsen & Toubro Ltd

The term profitability represents to the ability of an organization to obtain sufficient profit. Profitability is connected to the efficiency of an organization to maximize the profit and wealth at reasonable rate. It is relative measure of the success of the organization in terms of the effective utilization of resources. Scientific study of current trade provides a platform to forecast the possible future trends of the profitability strategic managerial decisions like expansion of the business, rising of additional finance, issue related to bonus and dividend directly connected with profit. To analyze the profitability, the researcher used profitability ratios to determine the earning by considering the variables like EBIT, Gross contribution, Net sales, operating cash flow, ROA, Capital employed, Shareholders equity are considered in the study. An appropriate statistical tools like regression analysis has been employed to measure the relationship between profitability and productivity, which predict the growth of an organization in monetary value during the study period. The researcher made an attempt to measure the profitability of L&T a leading private infrastructure company in India. The researcher made an attempt to measure the profitability of L&T a leading private infrastructure company in India. The study has analyzed the profitability of L&T. Profit being a crucial measure to determine the performance in profitability, internal determinants of the firms, earning power has been ascertained in the study by applying a multiple regression model with EBIT as dependent variable and internal data inputs has independent variable s namely operating profit margin ratio, net profit margin ratio, return on capital employed, return on net worth ratio, return on total assets, operating cash flow to total asset, EBIT to total tangible asset, profit after tax to total tangible assets, EBIT to total assets, retained cash flow to capital employed, EBIT to capital employed, PAT to tangible portion of shareholders equity, interest coverage ratio.