Factors Affecting Implementation of ISO 9001:2015 in manufacturing Sector

ISO 9001 mainly thrust on the commitment of top management of the organization as far as quality management system is concerned, as per the guidelines it is the duty of top management to define a crystal clear polity for quality maintenance and also there should be clarity of responsibility and authority among the people involved in the same. Main objective of this paper is to identify the significant factors which barriers in implementation of ISO 9001:2015. In depth literature was conducted from where 29 general factors were found. A survey (Qualitative) was conducted from top managerial officials from manufacturing sector to determine significant factors. On basis of mean value total 11 significant factors were found which were related to manufacture sector in Pakistan. This study will be helpful for the managerial staff and officials to control identified factors for implementation of ISO.

Factors Affecting Implementation of ISO 9001:2015 in Manufacturing Sector

ISO 9001 mainly thrust on the commitment of top management of the organization as far as quality management system is concerned, as per the guidelines it is the duty of top management to define a crystal clear polity for quality maintenance and also there should be clarity of responsibility and authority among the people involved in the same. Main objective of this paper is to identify the significant factors which barriers in implementation of ISO 9001:2015. In depth literature was conducted from where 29 general factors were found. A survey (Qualitative) was conducted from top managerial officials from manufacturing sector to determine significant factors. On basis of mean value total 11 significant factors were found which were related to manufacture sector in Pakistan. This study will be helpful for the managerial staff and officials to control identified factors for implementation of ISO.

PENGARUH STRUKTUR ASET, LIKUIDITAS, PROFITABILITAS, KEBIJAKAN DIVIDEN, KEPEMILIKAN SAHAM INSTITUSIONAL DAN RISIKO BISNIS TERHADAP KEBIJAKAN UTANG (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017)

The purpose of this research is to obtain the empirical evidence about the effect of the asset structure, liquidity measured by current ratio, profitabilty measured by return on asset, dividend policy measured by dividend payout ratio, institutional’s ownership and business risk toward debt policy. The sample in this research was selected using purposive sampling method and the secondary used in this research was analyzed using multiple regression method. The total amount of sample in this research were 30 firms which have been registered as manufacture sector in BEI simultaneously for the year 2015-2017, published financial statements as the end of 31 December and had been audited, used Rupiah as currency, had a positive net income, payment cash dividend, did not do corporate action, specifically: share split, reverse split, right issue, and treasury share, had issues institutional’s ownership. The result of this research were (1) asset structure, liquidity, and institutional ownership have significant negative effect towards debt policy, (2) profitability has significant positive effect towards debt policy, (3) dividend policy and business risk has no significant effect towards debt policy Keywords: Asset Structure, Business Risk, Debt Policy, Dividend Policy, Institutional’s Ownership, Liquidity, Profitability

PENGARUH RETURN ON ASSETS RETURN ON EQUITY DEBT TO EQUITY RATIO DAN BOOK VALUE PER SHARE TERHADAP HARGA SAHAM

The purpose in this research is to explain the influence Return On Assets (ROA), Return On Equity (ROE), Debt to Equity Ratio (DER), and Book Value per Share (BVS) on stock price in the manufacture sector at Indonesian Stock Exchange. Sample in this study were 50 companies in manufacture sector in period 2015-2017. Data were chosen by using purposive sampling. Data were analyzed by using multiple regression analysis. The result of the research showed; ROA and BVS has positive and significant effect on stock price. ROE have negative but not significant effect on stock price. DER has positive but not significant effect on stock price.

Pengaruh Ukuran Perusahaan, Leverage, Kepemilikan Institusional Dan Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Manufakture Sektor Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017

The purpose of this study was to determine the effect of Firm Size, leverage, Institutional Ownership, and GCG disclosure on CSR on Food Manufacture sector companies listed on the Indonesia Stock Exchange period 2014-2017. The used of mixed methods. Types of research are descriptive and explanatory survey. The overall population in this study were 51 Food Manufacture sector companies listed on the Indonesia Stock Exchange period 2014-2017 and 18 companies used as samples. Classis assumtion test used before multiple linear regression analysis methods. The results of this studies indicate Firm Size negatively affect on the CSR disclosure in Food Manufacture sector companies listed on the Indonesia Stock Exchange period 2014-2017. Leverage, Institutional Ownership, and GCG has positive influence on the CSR disclosure in Food Manufacture sector companies listed on the Indonesia Stock Exchange period 2014-2017. Is study are classic assumption test and hypothesis testing with multiple regression analysis. The results of this study indicate that firm size, leverage, institutional ownership and GCG has positive influence on the CSR disclosure disclosure in Food Manufacture sector companies listed on the Indonesia Stock Exchange period 2014-2017.

ANALISIS LEVERAGE, UKURAN PERUSAHAAN, GOOD CORPORATE GOVERNANCE PADA MANAJEMEN LABA DENGAN STRUKTUR MODAL SEBAGAI VARIABLE MODERASI

<p><em>The purpose of this analysis is to find the influence of leverage, company size, good corporate governance on earnings management with capital structure as the moderating variable. The sample of this research using the subsector of manufacture sector which is the foods and beverage subsector, from 2016 until 2018, with a requirement where the companies are listed in IDX. The companies samples of this research are 18 companies, with total of 54. The data of the research was processed by the SPSS.</em></p><p><em>The final summary of the research is that, leverage doesn’t have any effect on earning management. As well as company size doesn’t any effect on earnings management because the bigger size of the company the lowest it is for the management to do the practice of earnings management, because their shareholders and creditors are critical on their report. Good corporate governance with an indicator of independent commissioner, board of directors, and internal committee also have a negative effect on earning management. In this research, capital structure weakens the effect of good corporate governance on earning management.</em></p>

ANALISA PEMBIAYAAN MANUFAKTUR PADA BANK PEMBIAYAAN RAKYAT SYARIAH

<p class="Abstract"><strong>Abstract</strong></p><p class="IsiAbstractBahasaInggris"><em>Real sector is one of sectors that support economic improvement. Islamic rural banks provide service in manufacture industry in their operational. The combination of Islamic rural banks and manufacture sector expected to doing well and contribute in economic growth. Purpose of this study to examine effect of financing in Islamic rural bank toward real sektor. The research aim to identify connection between financial performances, financing akad, third party fund, inflation, exchange rate with financing in Islamic Rural Bank in real sector. This study uses quantitative field research. Further, the source is secondary data from Islamic Rural Bank report in Financial Services Authority, Indonesian Central Bank and Ministry of Commerce. These sources of data are used to examine Real sector financing from January 2014 until December 2018. The techniques of data collection was multiple regression analysis using Eviews version 7. These method were used for analysing the effect of financing performance, akad in financing, third party fund, inflation and exchange rate toward financing in real sector. Financing performance, third party fun, akad in financing, inflation and exchange rate have effect on financing in manufacture sector in Islamic rural banks. This study recommendation for Islamic Rural banks in upgrade banking activity, give knowledge to government to give rights policy for Islamic rural banks to operate the banking activity. </em></p>

Corporate Social Responsibility from an environmental approach, relations with the community and exploratory factors in companies of the manufacture sector of the northeast region of Saltillo, Coahuila, Mexico

Corporate Social Responsibility ((CSR)) linked to Business Management (BM) in small and medium-sized enterprises (SMEs) is a topic that is becoming increasingly important due to the importance they have for the national economy. The objective of the work was to determine the state of the (CSR) from an approach of environmental management and relations with the local community in a group of medium-sized companies in an industrial sector of Saltillo, Coahuila, as well as the influence of antiquity the structure of property and the gender of the Director/Manager with the development of these practices. The empirical investigation had an exploratory character and included a sample of 43 SMEs from the manufacturing sector that contribute to the growth and competitiveness of the region. The research instrument incorporated questions focused on the level of SMEs regarding risks, safety and health at work, environment and quality management. For its evaluation, contingency tables and the Mann Whitney U test were used. The results reflected an adequate work dedicated to the care, health and permanence in the position of its employees, while it was detected that there is poor environmental management and relations with the community. It is concluded that (CSR) is generally oriented to the interior of the company; the low use of this practice prevails in its business management, although an adequate approach to the client is highlighted.

The Manufacture and Service Companies Differ Leverage Impact to Financial Performance

The purpose of this research is to examine the leverage from firm. The firms use leverage to expand their source of fund by using external fund such as debt. By usingdebt, financial performance of the firm will develop. Beside the leverage, the use of size and inflation are also considered to be the factors that influence the financial performance while the firms are using leverage. As an independent variable, size is reflected by the assets and the leverage or debt by using the debt ratio to the total of assets. Then,the financial performance is reflected by using the return on the measured assets. Inflation as a control variable is included in this research to know the effect towards the financial performance. In this research, firms are divided into two sectors, there are manufacture and service sector. By using the manufacture and service sectors in order to know each effect of leverage toward the financial performance, this research focuses to the unique characteristic of these two sectors. Knowing which sector is influenced more by the leverage than the others, will guide the urgency of this research. This research used the pooled data regression method, 468 data entries of 156 listed firms in Indonesian Stock Exchange. This research was conducted from 2015 until 2017. The result shows that leverage significantly has a negative effect towardthe financial performance and the size positively influences financial performance. Manufacture sector is influenced more in leverage towardsthe financial performance, and the service sector is influenced more on size towardsthe financial performance.