ACCOUNTING PROVISION OF JUSTIFICATION OF COSTS OF HOP GROWING WITH ITS STATE SUPPORTING (ON THE EXAMPLE OF THE CHUVASH REPUBLIC)

The modern hop-growing industry occupies a small share in the structure of domestic agricultural production. However, being the main supplier of hops, as the most important agricultural raw material for many sectors of the economy, it has been on the rise in recent years and is increasing production volumes every year. This is largely facilitated by financial government support in terms of reimbursement of current and capital costs associated with the establishment of hops and the cultivation of hops. The purpose of the study is to consider the main theoretical and methodological aspects of organizing production accounting, which will provide unified approaches to justifying costs for filing applications by hop farms for government subsidies. As a result of the analysis, it turned out that there is no updated regulatory framework for accounting for the reflection of costs in hop-growing farms, including the basic industry standard “Hop-growing. Terms and definitions ”, and in the very mechanism for issuing state subsidies, the question of the structure and content of the information carrier about the costs incurred has not been finally worked out. A small number of international and Russian studies to determine the essential characteristics of hops as a biological asset have a negative impact on the construction of the accounting process. Consideration of the theory and study of the practice of organizing the accounting of costs in hop farms made it possible to update the accounting procedures for the main agro-technological stages in accordance with the current regulatory documents in this area and to put forward the thesis on the need to use 1 ton of alpha-acid as a calculating unit and a universal meter when making calculations with counterparties

Analysis of Agricultural and Rural Work in Changyi City.

Agriculture is the basic industry of economic and social development, and agricultural and rural work is an important work related to the safety of food rations, increasing farmers' income, improving living environment, inheriting Chinese culture and promoting social harmony and stability. Focusing on the agricultural and rural work in Changyi City, this paper systematically introduces the experience of agricultural and rural work in Changyi from four aspects: industrial "quality improvement", environmental "optimization", cultural "inheritance" and governance "standardization". And the future development of agricultural and rural work is prospected.

How CSR Moderates the Impact of Basic Industry and Chemicals Companies' Values in Indonesia

The purpose of this study was to see how the influence of profitability and corporate governance on firm value with or without CSR as a moderating variable. The researchers collected data on companies in the Basic Industry and Chemicals sector listed on the Indonesia Stock Exchange by accessing the website www.idx.co.id. The population in this study consisted of 80 companies and a sample of 27 companies with a five-year research period. The research method used was quantitative, utilizing data analysis techniques based on the Partial Least Squares (PLS) model and Smart PLS software. The results showed that institutional ownership (p-value 0.064) has no effect on firm value, managerial ownership (p-value 0.462) has no effect on firm value, independent commissioners (p-value 0.836) has no effect on firm value, ROE (p-value 0.119) has no effect on firm value and the audit committee (p-value 0.012) has a positive effect on firm value, institutional ownership with CSR as a moderating variable (p-value 0.756) has no effect on firm value, managerial ownership with CSR as a moderating variable (p -value 0.141) has no effect on firm value, the audit committee with CSR as a moderating variable (p-value 0.084) has no effect on firm value, independent commissioners with CSR as a moderating variable (p-value 0.745) has no effect on firm value, ROE with CSR as a moderating variable (p-value 1.906) has no effect on firm value an, institutional ownership (P-value = 894) has no effect on CSR, managerial ownership (P-value = .361) has no effect on the audit committee CSR (P-value = .984) has no effect on CSR, Independent Commissioner (P- value = .000) has a negative effect on CSR, ROE (P-value = .001) has a negative effect on CSR, CSR (P-value = .018) has a positive effect on firm value.

Analisis Rasio Keuangan Untuk Memprediksi Kondisi Financial Distress di Sektor Basic Industry and Chemical Pada Tahun 2016 -2019 di Bursa Efek Indonesia

Tujuan pengujian ini untuk mengetahui pengaruh Profitabilitas, Likuiditas, Leverage, Dan Aktivitas terhadap kondisi financial distress di sektor basic industry and chemical. Populasi perusahaan basic industry and chemical sebanyak 44 perusahaan. Purposive samplingdipergunakan pengujian ini. Terdapat 34 perusahaan dijadikan sampel pada periode 2016-2019 dalam sektor basic industry and chemical yang tercatat di Bursa Efek Indonesia. Regresi logistik menjadi teknik analisis yang digunakan .Pengujian ini dengan pengujian simultan dan parsial untuk menilai risiko terjadinya financial distress. Hasil yang didapatkan dari uji hipotesis menunjukkan rasio profitabilitas dan rasio leverage dapat memprediksi kondisi financial distress, tetapi rasio likuiditas dan rasio aktivitas tidak berkontribusi atas keadaan financial distress di sektor industri basic industry and chemical di Bursa Efek Indonesia.

The Effect of Free Cash Flow as a Moderating Variable on the Influence of Company Size and Liquidity on Dividend Policy

The purpose of this analysis is to demonstrate the effect of company size and liquidity on dividend policy in basic industry and chemicals companies listed on the Indonesian stock exchange, with free cash flow as a moderating variable. The phenomenon of increased company size and liquidity without a dividend policy piques researchers' interest in digging deeper into the effect of the independent variable on the dependent variable, which is bolstered by the influence of the moderating variable in the influence of the independent variable on the dependent variable. This research implemented quantitative and enlightening exploration. A total of 75 research data were collected based on the current population's intentional examination procedure. Company size was measured by the natural logarithm of the company's total assets, liquidity was measured using the current ratio by dividing total current assets by total current liabilities, and dividend policy was measured by the dividend payout ratio. Data analysis using smartPls programming with the least-squares information investigation technique reveals that company size and liquidity have no impact on dividend policy. In addition, free cash flow cannot be a moderating variable in the influence of company size and liquidity on dividend policy.

The Effect of Profitability and Leverage on Firm Value (Basic industry and chemical sub-sector cement listed on the Indonesia Stock Exchange in 2016-2019)

This study aims to determine the effect of profitability and leverage on the value of companies in the basic industry sector and cement sub-sector chemicals listed on the Indonesia Stock Exchange in 2016-2019. The sample in this study is the basic industrial sector companies and the cement sub-sector chemical listed on the Indonesia Stock Exchange. The sampling method used in this study is saturated sampling with a sample of 6 companies in the basic industrial sector and cement sub-sector listed on the Indonesia Stock Exchange for the last 4 years. This study uses descriptive statistical methods, correlation coefficient analysis, coefficient of determination analysis, simple linear regression, and significance test (t test). This study uses data from the annual financial statements of companies in the basic and chemical sub-sector of cement and components listed on the Indonesia Stock Exchange in 2016-2019. Secondary data is processed using SPSS. The results showed that profitability and leverage had no effect on firm value.

Firm Size, sales growth, profitability dan firm value pada sektor basic industry and chemical

This study aims to explain the effect of firm size, sales growth, and profitability on firm value in manufacturing companies in the basic and chemical fields. The sampling technique using the purposive sampling technique was obtained by 40 companies in the basic and chemical fields listed on the Indonesia Stock Exchange (IDX). This type of research is quantitative research, using secondary data in the form of company financial statements obtained from www.idx.co.id, and multiple linear regression data analysis techniques. The results of this study indicate that firm size and profitability affect firm value, while sales growth does not affect firm value.

Impact of corporate social responsibility on the company's reputation in manufacturing companies in the basic industry and chemicals sector, cement sub-sector listed on the IDX 2012-2017

This study uses secondary data sources via the Indonesia Stock Exchange website as a sample of manufacturing companies in the basic industrial sector and chemical sector of the cement sub-sector from 2012 to 2017. This research data was analyzed using the partial least squares (PLS) method. program. The results showed that: (1) corporate social responsibility (X1) has a significant effect on the reputation of the company (X2). (2) Corporate social responsibility (X1) has a significant effect on the value of the company (Y). (3) the reputation of the company (X2) has a significant effect on the value of the company (Y). (4) Corporate social responsibility (X1) has a significant effect on the value of the company (Y) mediated by the reputation of the company (X2).

Pengaruh keputusan investasi, struktur modal, profitabilitas, dan kebijakan dividen terhadap nilai perusahaan

The existence of research aims to find out how the company's value occurred in the basic industry and chemical subsector pulp & paper in 2014-2018. In increasing the value of the company, a manager is very influential on decisions taken including investment decisions, dividend policies and funding decisions, every decision taken affects financial decisions. Some factors that affect the value of the company are capital structure, dividend policy, company growth, liquidity, company size and investment decisions. Type of research is quantitative using financial data listed on financial statements listed on the IDX (Indonesia Stock Exchange). Investment decisions are the allocation of capital into investment proposals should be evaluated and linked to the risks and results expected to obtain a high level of return with a certain level of risk. Dividend policy is a decision on whether the profit earned will be divided as dividends or will be withheld as an upcoming investment. The Company may be distributed to shareholders as dividends or withheld in the form of retained earnings to finance the company's investments. The capital structure is the balance of the amount of short-term debt that is permanent, long-term debt, preferred shares and common shares, capital structure decisions. Profitability is revenue minus expenses and losses during the reporting period. Analysis of profitability is critical for creditors and equity investors.