Journal articles on the topic 'Primary goods sector'
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1
Jajang Romansyah, Mochamad Zakaria, and Maria Lusiana Yulianti. "The Effect of Profitability (ROE), Capital Structure (DER) and Firm Size on Firm Value (PBV) (Case Study on Primary Consumer Goods Manufacturing Companies Listed on the Indonesia Stock Exchange 2016-2018 Period)." Journal of Accounting and Finance Management 2, no. 3 (July 5, 2021): 132–40. http://dx.doi.org/10.38035/jafm.v2i3.119.
Abstract:
The purpose of this study is to find out an overview of profitability (ROE), capital structure (DER), firm size and firm value (PBV) in Primary Consumer Goods sector companies listed on the Indonesia Stock Exchange for the 2016-2018 period. And to find out an overview of the effect of profitability (ROE), capital structure (DER) and firm size on firm value (PBV) in Primary Consumer Goods sector companies listed on the Indonesia Stock Exchange partially and simultaneously for the 2016-2018 period. The research method used in this study is a quantitative method. The population in this study are Primary Consumer Goods sector companies listed on the Indonesia Stock Exchange during the 2016-2018 period with a total of 60 companies, and the research sample is 41 companies with the criteria or considerations used in research such as companies that have positive net income for the period 2016-2018. The result of this research is that profitability (ROE) tends to decrease, the capital structure (DER) fluctuates, the size of the company shows an increase, while the company value (PBV) fluctuates every year. Profitability (ROE) has an effect on firm value (PBV), capital structure (DER) has an effect on firm value (PBV) and firm size has an effect on firm value (PBV) in Primary Consumer Goods sector companies listed on the Indonesia Stock Exchange for the period 2016-2018. Profitability (ROE), capital structure (DER) and company size simultaneously have an effect on firm value (PBV) in Primary Consumer Goods sector companies listed on the Indonesia Stock Exchange for the 2016-2018 period.
2
Pratiwi, Belva Eswan Pratiwi. "Pertumbuhan dan kinerja indeks pasar sektoral dalam periode Ramadhan." Riset Akuntansi dan Portofolio Investasi 1, no. 2 (July 27, 2023): 38–42. http://dx.doi.org/10.58784/rapi.42.
Abstract:
Religious holidays such as "Ramadhan" and "Idul Fitri" are one of the economic events that contribute significantly to economic growth in Indonesia. This study aims to analyze the growth and performance of the non-primary consumer goods sector, the primary consumer goods sector, and the transportation and logistics sector from 21 March 2023 to 28 April 2023. This study finds that the transportation and logistics sector is a sector that has a high rate of return with high risk. In addition, this study also finds that the transportation and logistics sector generated good growth and performance of returns on risk during the “Ramadhan” and “Idul Fitri” period.
3
Ningsih, Ratna, Mochamad Zakaria, and Maria Lusiana Yulianti. "The Effect Of Production Costs and Sales Volume (Nett) On Nett Profit In Manufacturing Companies In The Primary Consumer Goods Sector Listed On The Indonesia Stock Exchange For The 2017-2021 Period." Journal of Accounting and Finance Management 3, no. 3 (August 31, 2022): 145–55. http://dx.doi.org/10.38035/jafm.v3i3.121.
Abstract:
The purpose of this research are to analyze: 1) to test the effect of production costs on nett profit; 2) to test the effect of sales volume (nett) on nett profit; 3) to test the effect of production cost and sales volume (nett) on nett profit in manufacturing companies in the primary consumer goods sector for the 2017-2021 period. The populations in this research is manufacturing companies in the primary consumer goods sector for the 2017-2021 period. The technique used in selecting the sample was purposive sampling and obtained 44 manufacturing companies in the primary consumer goods sector with a research periode of 5 five years so that 220 samples were obtained in this research. The data analysis method in this research was panel data regression analysis using Eviews software version 10. The results of this research indicate that: 1) production costs have a positive and significant effect on nett profit; 2) sales volume (nett) has a positive and significant effect on nett profit; 3) it is then known that there is a jointly significant effect between the variables of production costsand sales volume (nett) to nett profit in manufacturing companies in the primary consumer goods sector for the 2017-2021 period.
4
Verba, D., I. Verkhovod, S. Izbash, O. Bunchuk, and O. Samborskyi. "BUDGETARY AND HOUSEHOLD EXPENDITURES AS A FACTOR OF EDUCATION AVAILABILITY FOR UKRAINIAN POPULATION." Financial and credit activity: problems of theory and practice 3, no. 38 (June 30, 2021): 474–89. http://dx.doi.org/10.18371/fcaptp.v3i38.237480.
Abstract:
Abstract. This article contains a results of testing the analytical techniques, designed to assess the contribution of budgetary sectors of the social industries to the dynamics of household well-being.
Whereas the real consumption of free-to-use goods may be measured only conditional (by the amount of resources spent on creating such goods), we estimated the contribution of the budgetary education sector to the well-being of Ukrainian households through the dynamics of demand for goods, provided by commercial sector of education. We assume from the hypothesis about interchangeability of the goods, which received by households through the budgetary and commercial sectors of education. For empirically testing of this hypothesis, the article examines the functional relationship between the rate of extension of the budgetary education sector resource provision (as a factor) and the demand of households for the goods, supplied by the commercial sector of this industry (as a dependent value).
For investigating such a functional dependence, the article evaluates the parameters of the function, where the dependent variable is the basic growth rate of real consumption of goods, which is provided to Ukrainian households by the commercial sector of education. Factor variables are the basic growth rates of real resources of the commercial and budgetary sectors of the Ukrainian educational industry. According to the logic of setting, this model is similar to the Working model, but does not provide a logarithmic form of the representation of the factor variables. The latter is predetermined by that fact, that both explanatory and dependent variables are expressed as growth rates, which significantly increases the likelihood of the hypothesis about linear nature of the connection between variables and the stability in time of absolute increments of the dependent variable value.
The Working model was actively used to explain the dependence of changes in the pattern of household’s consumption on household income, before it was developed by Taylor, who incorporated in that model a term to reflect the impact of relative prices. We turned to the primary form of the Working model because we have add to it a factor, whose nature of connection with dependence variable is similar wit impact made by total household incomes.
The simulation results have not empirically confirmed the inverse relationship between the expansion of the resource provision of the budgetary education sector and the growth rate of consumption of goods supplied by the commercial sector of the industry. At the same time, there are signs that during the retrospective period, the expansion of the budgetary education sector’s resource provision was accompanied by an increase in pressure on the commercial sector’s resource potential: there is a crowding out effect known in the macroeconomics of public and private investment.
We have not received empirical evidence of the ability of budget expenditures to replace consumption of goods, provided by the commercial education sector in Ukraine. Both sectors of education are forced to operate in a mode of resources scarcity and adverse dynamics of resource provision, which threatens to erode the quality of educational services and undermines the fundamental foundations of commercial education financing: the connection «investments to education — income growth».
The social performances of both the budgetary and commercial education sectors are clearly deteriorating due to the chronically negative tendencies in resource provision. Increasing the rigidity of education financing conditions, both at the expense of household incomes and at the expense of the budget, limits the choice of consumers so much that it is more correct to interpret our results as forms of adaptation to the negative dynamics of well-being, rather than as a manifestation of rational consumer choice. In this context that we interpret the lack of indications of households’ attitude to the goods, supplied by the commercial education sector, as to the goods of luxury: during the retrospective period, the share of education expenditures in household income declines. It is an expression of extremely low economic opportunities, not of consumer preferences of Ukrainian households, who are forced to spend about half of their individual consumer spending on meeting primary needs (food and utilities).
Keywords: social sectors, education, budget expenditures, goods availability, commercial sector, budget sector, consumption.
JEL Classification D12, H52, I31
Formulas: 2; fig.: 1; tabl.: 3; bibl.: 20.
5
Widiastuty, Tri. "Financial Distress Before and During the Covid-19 Pandemic and the Accuracy of the Prediction Model Used." Journal of Management and Muamalah 14, no. 1 (June 27, 2024): 21–35. http://dx.doi.org/10.53840/jmm.v14i1.157.
Abstract:
The recent COVID-19 pandemic had inflicted adverse impacts on the lives of throughout the world people, including Indonesia. From the perspective of the business sector, many companies were not spared, especially in terms of their financial performance. Many companies became bankrupt and had to go out of business although there were still some companies which managed to survive with all the limitations. This study was conducted to examine whether there were differences between financial distress conditions before and during the COVID-19 pandemic in primary consumer goods sector companies in Indonesia and to determine which measurement model is more accurate for calculating financial distress. The samples used in this study involved 42 primary consumer goods sector companies listed on the Indonesia Stock Exchange. Data were analyzed using the Wilcoxon Signed Rank test. The result of this study shows that there is no significant difference between financial distress conditions before and during the COVID-19 pandemic. This means that the COVID-19 pandemic will not make companies in the primary consumer goods sector falter because people will still look for primary goods such as food and clothing for their daily needs. People's purchasing power for primary needs remains high despite the pandemic. Springate and Zmijewski are the financial distress measurement models that are considered the most accurate with an accuracy rate of 88.69%. This study is expected to be an input for investors whether investing in consumer goods companies will be profitable or not under various conditions. Future research is expected to be able to test other financial distress measurement models for companies similar to this study or other types of companies.
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Conde, Roberto Cortés. "Export-Led Growth in Latin America: 1870–1930." Journal of Latin American Studies 24, S1 (March 1992): 163–79. http://dx.doi.org/10.1017/s0022216x00023828.
Abstract:
In 1949 Raúl Prebisch, an Argentine economist, published a study for the United Nations’ Economic Commission for Latin America (ECLA), in which he attributed the failure to reach sustained economic growth in Latin America to the international division of labour. Based on research carried out by ECLA on the terms of trade between manufactures and primary goods, he concluded that – contrary to expectations – they moved against primary products. If prices decline as productivity increases (in competitive markets), industrial goods, where the technological improvements had been more significant, should have declined in price more than agricultural goods. The empirical results of the study showed the opposite.1 If the Latin American countries therefore wanted to benefit from technological progress, they should move towards industrialisation. Almost at the same time, based on the same empirical study, Hans Singer not only argued that the gains from trade had not been distributed equally, but also that foreign investments in the export sector were not part of the domestic economy, but represented an enclave belonging to the countries of the centre which received its benefits.2 Singer advanced an argument that became popular later on; he noted the existence in the underdeveloped countries of a dual economy with two sectors each with different productivity and segmented markets: a modern sector linked to the central countries and a traditional sector linked to the rest of the economy. Also, from the critics of the classical theory of trade, another argument was put forward: the different income elasticities of demand for manufactures and agricultural goods (Engels’ law) suggested that expenditure on agricultural goods would decline in relative terms as incomes rose, hurting the terms of trade for primary products.3
7
Et. al., Mr Gowtham Ramkumar,. "Impact Of Goods And Services Tax On Fmcg Sector." Turkish Journal of Computer and Mathematics Education (TURCOMAT) 12, no. 11 (May 10, 2021): 158–64. http://dx.doi.org/10.17762/turcomat.v12i11.5857.
Abstract:
Purpose: The Purpose of this study is to examine the functional relationship between goods and services tax and purchasing power of fast moving consumer goods consumers. The other purposes of the study is to examine the impact of goods and services tax on this sector and subsequent implications for industry stakeholders.
Methodology: The data required for this study is collected through both primary and secondary sources. This research is quantitative in nature and IBM SPSS25 version software is used for data processing and analysis.
Findings: The study identifies a significant and positive relationship between goods and services tax and purchasing power of consumers. The opposite kind of relationship exist between various performance parameters of FMCG sector.
Implications: The results of the study clearly has created a significant impact on the purchasing power of the consumers and the study suggests marginal cost pricing for FMCG products so that the burden of indirect tax is minimized.
Originality: This study is unique because it brings together both industry and consumer perspectives of goods and services tax and its implication for industry stakeholders.
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Makaleng, Mpho Sharon. "Prioritizing Critical Success Factors for Reverse Logistics as a Source of Competitive Advantage." Emerging Science Journal 8, no. 2 (April 1, 2024): 658–74. http://dx.doi.org/10.28991/esj-2024-08-02-018.
Abstract:
Reverse logistics has received a lot of attention due to the negative impact it has on the environment and the growing demand for green products. This especially occurred in the fast-moving consumer goods retail sector due to recalls and waste management. This sector significantly contributes to the gross domestic product growth of all countries. This has therefore led to the growing significance of reverse logistics since the fast-moving consumer goods retail sector cannot avoid reverse logistics. The primary objective of this study was for fast-moving consumer goods retailers to prioritize critical success factors for reverse logistics as a source of competitive advantage in the fast-moving consumer goods retailers’ sector. This is because it is essential for the fast-moving consumer goods retail sector to implement critical success factors in reverse logistics that can lead to firm competitiveness. The study employed a positivist research philosophy, where data were collected from 418 fast-moving consumer goods retailers and consumers via SurveyMonkey using two close-ended questionnaires. The Statistical Package for the Social Sciences and the Analysis of Moment Structures software version 27 were employed to analyze the data. The results offer insight into the critical success factors in reverse logistics that should be carried out to achieve firm competitiveness. Through the implementation of critical success factors, this sector will achieve several goals, such as meeting environmental protocols, decreasing operational costs, cultivating the cumulative value of the brand, and improving customer satisfaction. Doi: 10.28991/ESJ-2024-08-02-018 Full Text: PDF
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Dianti, Estu Putri, Riaman Riaman, and Sukono Sukono. "Optimal Portfolio Using Roy’s Safety-First Method on Primary Consumer Goods Sector Stocks." International Journal of Quantitative Research and Modeling 5, no. 1 (April 23, 2024): 97–102. http://dx.doi.org/10.46336/ijqrm.v5i1.641.
Abstract:
Before carrying out investment activities, investors need to form an optimal investment portfolio. This study aims to form an optimal portfolio in primary consumer goods sector stocks that sell the basic needs of the community so that stocks in the sector tend to be stable. The method used in forming the optimal portfolio is Roy's Safety-first method. The portfolio formed produces 6 combinations of stocks consisting of WIIM, DSNG, MRAT, CAMP, SIMP, and MBTO stocks respectively with a proportion of funds of 44.05%, 16.38%, 18.61%, 15.06%, 4.32%, and 1.59% with an expected return portfolio of 3.10% and a portfolio risk of 1.65%.
10
Hassan, Masood, Muhammad Adnan Bashir, and Muhammad Azeem Qureshi. "Descriptive Dimensions of Brand Equity in Service Sector of Pakistan: A Literature Review." NICE Research Journal 13, no. 4 (December 30, 2020): 147–77. http://dx.doi.org/10.51239/nrjss.v13i4.230.
Abstract:
In the industry of goods, the product is the primary brand. However, with services, the company is the primary brand. Branding is not for visible goods but also a significant factor of performance for services. The ability to educate consumers of their expertise and credence values before the order has contributed to the general awareness of the value of products in the service industry in relation to consumer preference. If the brand is an essential consideration in any campaign initiative, it is crucial to consider the meaning of its equity. Brand value is the confidence gained in a brand regardless of customer experience. Because of the strategic advantages of established and established products, brand value is significant. Brand equity can make a significant contribution to the visualization of intangible goods for service companies. Given that there is no research available, this study seeks to suggest descriptive brand equity dimensions in Pakistan's service markets. The history is regarded as Brand Loyalty, Brand Awareness, Brand Association, Brand Perceived Quality, Brand Image, Brand Trust, Brand Credibility as antecedents of brand equity in services markets. This research is focused on the literature review and specifics are discussed. A systemic literature review approach for extracting the existing literature of desire has been used.
11
Adinegara, Galih R., and Yudhi Herliansyah. "Pengaruh Penerapan GCG yang dinilai Menggunakan Corporate Governance Index, Kepemilikan Institusional, dan Kepemilikan Manajerial Terhadap Nilai Pasar Perusahaan." Owner 7, no. 3 (July 1, 2023): 2052–61. http://dx.doi.org/10.33395/owner.v7i3.1452.
Abstract:
Intense business competition in the primary consumer goods sector in Indonesia has caused company management in this sector to always try to achieve efficiency and production so as to achieve maximum profit. However, to achieve this, companies sometimes issue operational policies that are contrary to applicable laws. Implementation of Good Corporate Governance (GCG) is urgently needed to avoid conflict of interest between company owners and management due to intense business competition in the sector. One tool to see the success of a company implementing GCG is the company's market value. This study uses a random effect model test to find out the relationship between GCG which is assessed using the corporate governance index (CGI), institutional ownership, and managerial ownership statistically influencing the market value of companies in the primary consumer goods sector listed on IDX from 2014 to 2019. Results of the study This shows that there is a negative relationship between the company's market value and the company's market value, while institutional and managerial ownership do not show significant results in statistical tests.
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Gumulya, Devanny. "Regression Analysis Of Inter-Variable Relationships Within Business Canvas Model: Value Proposition, Key Resources, Revenue And Cost Structure With The Cobb Douglass Production Function Approach (Study Case: Basic And Chemical Industries From 2006-2017)." Jurnal Manajemen Indonesia 20, no. 2 (August 30, 2020): 95. http://dx.doi.org/10.25124/jmi.v20i2.3197.
Abstract:
In the 21st century disruptive era, in order to survive a company must innovate their business model constantly. In 2006 – 2017, the number of finish goods produced by base and chemical industry sector compare to agriculture and consumer goods sector were lower. Thus, this research tries to do regression with simultenous approach by analyzing variabel combined from the business model canvas concept by Osterwalter and Pigneur, 2010 and production function Cobb Douglas. The BMC was filled with financial report from Bloomberg. From the data, only several variables from BMC can be analyzed, the variables are value proposition, key resources, revenue and cost structure. This research also tries to analyze the relation between BMC internal variabel with external variabel from macro economy. The research results are revenue positively influence finish goods, while revenue is positively influenced by cost of good sols and external variabel national GDP. ARIMA forecast is done in static and dynamic model. From the static model founded that, from 2017-2018 BRNA and TPIA increase their finish goods significantly. For the longer prediction 2017 – 2025 a dynamic model is used, founded that all companies will not have significant growth in their finish goods production. The basic and chemical industry’s finish goods still going to be lower than agriculture and consumer goods industry. Concluded that manufacture industry that relates directly to human’s primary needs, the finish goods average will always be higher than basic industry and chemical in which this sector is not directly needed by human.
Keywords: business model canvas; production function cobb douglas; 2sls
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Kartikasari, Maulida Dwi, Sumarno Sumarno, and Rizki Nur Fitriani. "Detection of fraudulent financial reporting trough the Crowe’s Fraud Pentagon Theory in primary consumer goods indexed." Jurnal Ekonomi Modernisasi 17, no. 2 (July 31, 2021): 125–38. http://dx.doi.org/10.21067/jem.v17i2.5484.
Abstract:
The purpose of this study was to determine the fraud pentagon in detecting fraudulent financial statements. The data was collected by using the documentation method, while the data analysis used was descriptive analysis, classical assumption test, and hypothesis testing. The population in this study were companies IDX Industrial Classification Food and Beverage Sub-Sector listed on the Indonesia Stock Exchange (BEI) 2016-2019. The sample in this study was 11 companies selected by the purposive sampling method. Based on the multiple linear regression analysis, the results show that opportunity, rationalization, and arrogance have a significant positive effects on fraud detection in Primary Consumer Goods Indexed. This means that rationalization, opportunity, and arrogance can detect fraudulent financial statements. However, the pressure and competence variables have a significance value below 5%. This means that the two variables do not have a significant effect on the detection of fraudulent financial reporting in companies indexed by primary consumer goods in the food and beverage sub-sector.
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Saputri, Saputri, and Suripto Suripto. "Funding Decision, Dividend Policy, and Company Growth on Company Value of Primary Goods Sector." Interdisciplinary Social Studies 1, no. 7 (April 22, 2022): 954–63. http://dx.doi.org/10.55324/iss.v1i7.153.
Abstract:
Background: The phenomenon that occurs on the Indonesia Stock Exchange shows that the value of the company's value of the company projected through the value of the stock market has decreased even though there is no financial policy carried out by the company. Values change more due to other information such as social and political situations. Aim: This study aims to determine the effect of Funding Decisions, Dividend Policy, and Company Growth on the Value of Companies listed on the Indonesia Stock Exchange from (2015 to 2020). Method: The type of research used is quantitative associative. The sample selection was based on the purposive sampling method, so the samples obtained were 11 companies with 66 observational data. The data analysis technique used is panel data regression analysis, with data processing using the Eviews 9.0 for the Windows program. Findings: The results showed that simultaneously the variables of Funding Decisions, Dividend Policy, and Company Growth had an effect on Firm Value. While partially, the variable of Funding Decision has an effect on firm value, while the variable of dividend policy and firm growth has no effect on firm value.
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Vrublevska, Olena. "Environmental Goods and Services: Developments of the Concept, the Economic Sector, and the Markets." Studies in Business and Economics 19, no. 1 (April 1, 2024): 276–300. http://dx.doi.org/10.2478/sbe-2024-0015.
Abstract:
Abstract Green (environmental) marketing, which promotes cleaner, less detrimental products, is considered to be one of the main contributors to sustainable production and consumption. With the latest EU policy initiatives aimed at acceleration of green transition, it deserves even more attention while the concept of environmental goods and services still remains a subject for discussion, and both comparative environmental impact of some of such products and the green demand probably are overestimated. The studies offer an approach to the theoretical concept of environmental goods and services providing the integrated vision through the prism of the ecological economics, national accounting, and marketing with the initial point of green (environmental) needs. To understand full potential of marketing for environmental sustainability, which is of growing importance, the studies address the sole purpose environmental products also as those which are beyond the green marketing efforts, but playing the equally important role. Production of environmental goods and services by the EU economy is analysed with special attention to groups of products by their primary purpose, and conclusions are drawn regarding the sustainability potential of different fields of marketing.
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Duchesne, Luc C., and Suzanne Wetzel. "The bioeconomy and the forestry sector: Changing markets and new opportunities." Forestry Chronicle 79, no. 5 (October 1, 2003): 860–64. http://dx.doi.org/10.5558/tfc79860-5.
Abstract:
The bioeconomy is expected to replace the current information economy and will depend heavily on the manufacturing and trade of bioproducts, which are all commodities generated by living organisms through the use of technology and biotechnology, as well as non-timber forest products. In Canada alone, markets for bioproducts are in excess of $100 billion annually. The bioeconomy should impact most of Canada's economic sectors: energy and transportation, food and agro-food, pharmaceuticals, nutraceuticals, forestry, materials and manufacturing, waste management and a large variety of consumer goods. The bioeconomy holds promises to wean the Canadian economy from its dependence on fossil fuels as a primary source of energy as well as platform chemicals in materials and manufacturing, while meeting the Kyoto commitments on greenhouse gas reductions. Finally, the bioeconomy will reduce the environmental impact of economic growth by increasing the use of industrial and urban wastes and developing goods that are biodegradable. Key words: NTFP, ecology, forest economics, biomass, energy, pharmaceuticals, forest policies, agroforestry
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Parshukov, Aleksey, Igor Aleksandrov, and Marina Fedorova. "Developing the sector of remote services in rural areas to raise the employment and care of the environment." E3S Web of Conferences 217 (2020): 07027. http://dx.doi.org/10.1051/e3sconf/202021707027.
Abstract:
The objective of the article is to analyze the number of employees aggregated in the mass media and content sector in Russia for the period from 2010 to 2019. Mass media and content sector is one of the sectors which is developed very dynamically at the present time. Since rural people do not possess high-skill professional skills and competencies at the present time, the IT sector is excluded from the analysis. With the help of prior research of competencies and skills of rural people we also made the forecast of the most appropriate sector to produce services on- line. Then thanks to prior research about goods and services on demand in Russian e-commerce, we elaborated the list of services which rural people can produce and sell remotely with the help of Internet. This primary list recap services which almost anu individual can produce. But to be capitalized they need to be branded and advertised appropriately.
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Alex, K., and M. Mary Suthanthira Malar. "A STUDY ON ADVERTISING STRATEGY OF FAST MOVING CONSUMER GOODS (FMCG) SECTOR IN INDIA - WITH SPECIAL REFERENCE TO TRICHY DISTRICT." International Journal of Research -GRANTHAALAYAH 5, no. 7 (July 31, 2017): 631–38. http://dx.doi.org/10.29121/granthaalayah.v5.i7.2017.2172.
Abstract:
Advertising developed mainly in twentieth century. The development of technology and research brought sophistication in advertising in recent decades. It has developed significantly after Second World War. After 1950, television became the important medium of advertising. Advertising business changed with the business environment. It is rarely a stable business. Fast Moving Consumer Goods (FMCG) are more in demand and frequently purchased by customers. These goods include all Consumable goods (other than pulses and grains) and consumers buy at regular intervals in small quantities. SWOT Analysis applied to measures the Advertising Strategy of FMCG Sector. Both Primary and Secondary sources of data were utilized for the study. Primary data was collected by means of administering a questionnaire to the customers and advertising manager. Secondary data had been collected from various publications, periodicals, journals, etc. Convenience sampling technique was used for the survey. Questionnaire filled by the selected respondents. The sample size selected is 200. The study concluded that the companies are used the media as a mode of promotion for the FMCG products and tough competition is being faced by the company in market, media planners should be more careful in giving message to the customers.
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Stenly Jacobus Ferdinandus and Wellem Kaihatu. "ANALISIS PENGARUH MODAL KERJA DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PERUSAHAAN CONSUMER GOODS PADA SAAT PANDEMI COVID-19." Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis 1, no. 2 (July 15, 2021): 78–85. http://dx.doi.org/10.55606/jaem.v1i2.107.
Abstract:
The COVID-19 pandemic that has occurred in Indonesia since the beginning of 2020 has become a serious problem for the Indonesian economy, including the consumer goods industry listed on the Indonesia Stock Exchange. Thus, the objectives of this study were (1) to determine the effect of using working capital on the profitability of companies in the consumer goods industry sector during the COVID-19 pandemic. (2) to determine the effect of accounts receivable turnover on the profitability of companies in the consumer goods industry sector during the COVID-19 pandemic. This study was a descriptive research by testing the hypothesis through a quantitative approach. The technique used to determine the number of samples was purposive sampling. Based on such technique, a sample of 9 consumer goods companies listed on the Indonesia Stock Exchange was obtained. This research employed primary data and secondary data. The analytical method used was regression on panel data analysis.Verificatively, the results of this study show that: (1) Working capital turnover has a positive and significant impact on the profitability of consumer goods companies listed on the Indonesia Stock Exchange during the COVID-19 pandemic. (2) Accounts Receivable Turnover has an insignificant positive effect on the profitability of consumer goods companies listed on the Indonesia Stock Exchange during the COVID-19 pandemic.
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Mpele Lekhanya, Lawrence, Nze Grace Olajumoke, and Dorasamy Nirmala. "Exploring fast moving consumer goods (FMCG) small, medium and micro enterprises manufacturers’ need for innovation to achieve growth." Environmental Economics 8, no. 2 (April 20, 2017): 8–16. http://dx.doi.org/10.21511/ee.08(2).2017.01.
Abstract:
The purpose of this paper is to investigate the problems of the sustainable development, to explore the level of innovation in the fast moving consumer goods (FMCG) manufacturing SMMEs sectors, which most affects on the state of the environment, to identify the causes of low innovation in the industry and to examine these factors influence on the effectiveness of SMMEs manufacturers innovation strategies, as well as to invent a new innovation strategic approach to overcome innovation problems in the economic growth of fast moving consumer goods SMMEs manufacturers. The study is aimed to determine the level of innovation and factors contributing to low innovation in fast moving consumer goods (FMCG) SMMEs manufacturers, which hinder their economic performance. Mixed approach of quantitative and qualitative questionnaire is used for primary data collection. Sample consists of 120 SMMEs. Statistical Package for Social Sciences (SPSS) (23.0) was employed for data analysis. The study results are presented with figures and diagrams. This study will be a useful tool for general public and relevant stakeholders in this sector.
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Juma, Luay, and Sona Kilani. "Adoption enablers of big data analytics in supply chain management practices: the moderating role of innovation culture." Uncertain Supply Chain Management 10, no. 3 (2022): 711–20. http://dx.doi.org/10.5267/j.uscm.2022.5.004.
Abstract:
The enablers of Big Data Analytics (BDA) on the BDA adoption intention of consumer goods’ retailing firms were measured in this study along with innovation culture as a moderator. Based on a literature review, six BDA adoption intention enablers: financial readiness, perceived advantages, top management support, IT infrastructure, technology sophistication, and data quality were identified. The study collected data from different levels of managers in the consumer goods’ retailing sector in Jordan to test the proposed study framework. To obtain primary data, a quantitative method was used, and a survey (structured questionnaire) was conducted. SmartPLS version 3.3 was used to analyze and test the proposed study model, which included 211 respondents. Three BDA enablers, including perceived advantages, top management support, and IT infrastructure, were found to have a statistically significant effect on BDA adoption intention in their supply chain operations. Furthermore, the relationship between financial readiness and BDA adoption intention was significantly moderated by innovation culture. This research model can be used to determine the challenges and enablers to BDA adoption in supply chain operations for both developed and developing countries. Future research may replicate the model in various sectors or the same sector in different countries.
22
Nugraha, Maulana. "Bankruptcy Prediction Analysis in Goods Sector Companies Primary Consumers Listed on The Indonesia Stock Exchange." INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH 3, no. 2 (November 30, 2022): 102–10. http://dx.doi.org/10.54951/ijtar.v3i2.399.
Abstract:
This study aims to determine there are differences in predicting the bankruptcy of primary consumer goods sector companies listed on the Indonesian stock exchange in 2016-2020 by using the Altman Zscore, Zmijewski and Springate bankruptcy prediction models in predicting corporate bankruptcy and to find out which prediction model is better. accurate in predicting corporate bankruptcy. The number of samples used in this study amounted to 18 companies with five years of observation and sampling technique using purposive sampling method. The data analysis technique used is the Kruskal-Wallis test and the level of accuracy test. The results of this study indicate that there is a significant difference from the results of the Altman Zscore, Zmijewski and Springate bankruptcy prediction models using the Kruskal-Wallish H test. with an accuracy rate of 78%.
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Basu, Moumita, and Ranjanendra Narayan Nag. "Open economy macroeconomics of commodity price fluctuation, sectoral inter-linkage and employment." Journal of Economic Studies 47, no. 6 (May 1, 2020): 1467–94. http://dx.doi.org/10.1108/jes-11-2018-0399.
Abstract:
PurposeThis is a theoretical paper in the field of structuralist macroeconomics. The paper focuses on commodity price fluctuation which has emerged as one of the major macroeconomic factors with significant bearing on the relationship between the agricultural and nonagricultural sectors.Design/methodology/approachThe paper develops a dual economy model consisting of an agricultural sector and an industrial sector. The commodity price is subject to the fluctuations due to the fact that stock of primary goods is an asset which is sensitive to speculations. The paper considers a standard methodology of dynamic adjustment process involving change in stock of agricultural goods and price of agricultural goods under perfect foresight. The saddle path properties of the equilibrium are also examined.FindingsThe paper shows that the balanced budget fiscal expansion, capital account liberalization and the agricultural expansion lead to expansion of the industrial sector as well as level of employment. The increase in world interest rate may lead to contraction of the industrial sector and depress employment.Originality/valueWe will consider the openness of the economy in explaining how different macroeconomic policies and capital account liberalization generate multiple cross effects on the inter-connectedness between agricultural and the non-agricultural sector. The paper will discuss the issue of employment generation in conjunction with commodity price fluctuation. We depart from the literature by using Taylor rule under which interest rate is fixed by the Central Bank such that money supply becomes endogenous.
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Nurfian, Rizki, Ika Yustina Rahmawati, Naelati Tubastuvi, and Fatmah Bagis. "Implementation of Financial Ratios: Evidence from the Indonesia Stock Exchange." Asian Journal of Economics, Business and Accounting 23, no. 23 (December 9, 2023): 153–68. http://dx.doi.org/10.9734/ajeba/2023/v23i231178.
Abstract:
Objective: Knowing the influence between capital structure, intellectual capital, and good corporate governance mechanisms on the company's financial performance.
Study Design: The population in this study consists of 87 primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. Data from this study comes from the company's annual report.
Place and Duration of Study: Primary consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2020-2022
Methodology: The method used in data collection is using purposive sampling techniques. For the sample used in this study, a total of 147 company data using multiple regression analysis, model fit test, and hypothesis test were tested using the Eviews 10 analysis tool.
Results: The results showed that intellectual capital variables and the board of commissioners affected profitability according to the hypothesis, while the capital structure variables, audit committee, and board of directors did not affect the profitability of the company which rejected the initial hypothesis.
Conclusion: This quantitative research assesses the impact of financial management, corporate governance, and intellectual capital utilization on the financial performance of primary consumer companies, utilizing numerical data to test hypotheses. Specifically, it evaluates the relationships between profitability, liquidity, solvency, board composition, audit committee structure, and value added efficiency of human and structural capital on company returns. The analysis intends to optimize financial ratio performance, governance mechanisms, and intellectual capital employment to improve firm profitability within the sector.
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Arham, Muh Amir. "DESENTRALISASI FISKAL DAN PERUBAHAN STRUKTUR EKONOMI: STUDI PERBANDINGAN KAWASAN SULAWESI DAN JAWA." EKUITAS (Jurnal Ekonomi dan Keuangan) 18, no. 4 (February 2, 2017): 431. http://dx.doi.org/10.24034/j25485024.y2014.v18.i4.2155.
Abstract:
Fiscal decentralization policies by giving greater authority to the regions to create efficiency and effectiveness to provide public goods, because the area is considered better understand the preferences of the community. Besides, fiscal decentralization policies can accelerate economic growth and changes in economic structure that has a devastating impact on the region is still considered backward. In general, backward areas still rely on primary sectors such districts/municipalities in Sulawesi, while the districts/municipalities in Java, relying on non-primary sector tends to be more advanced. Therefore, in general the economy is still underdeveloped Sulawesi compared to Java. The purpose of this research is to analyze the effect of fiscal decentralization on economic structural change districts/municipalities by comparing the two areas considered different economic structure, Sulawesi and Java. By using a panel analysis of data from 2001-2010 results showed that the fiscal decentralization policies has no effect on changes in the economic structure in Sulawesi. Java, while in the region shows that the negative effect of fiscal decentralization, it means diminishing the role of the primary sector, which leads to changes in the economic structure.
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Arham, Muh Amir. "DESENTRALISASI FISKAL DAN PERUBAHAN STRUKTUR EKONOMI: STUDI PERBANDINGAN KAWASAN SULAWESI DAN JAWA." EKUITAS (Jurnal Ekonomi dan Keuangan) 18, no. 4 (September 6, 2018): 431–51. http://dx.doi.org/10.24034/j25485024.y2014.v18.i4.96.
Abstract:
Fiscal decentralization policies by giving greater authority to the regions to create efficiency and effectiveness to provide public goods, because the area is considered better understand the preferences of the community. Besides, fiscal decentralization policies can accelerate economic growth and changes in economic structure that has a devastating impact on the region is still considered backward. In general, backward areas still rely on primary sectors such districts/municipalities in Sulawesi, while the districts/municipalities in Java, relying on non-primary sector tends to be more advanced. Therefore, in general the economy is still underdeveloped Sulawesi compared to Java. The purpose of this research is to analyze the effect of fiscal decentralization on economic structural change districts/municipalities by comparing the two areas considered different economic structure, Sulawesi and Java. By using a panel analysis of data from 2001-2010 results showed that the fiscal decentralization policies has no effect on changes in the economic structure in Sulawesi. Java, while in the region shows that the negative effect of fiscal decentralization, it means diminishing the role of the primary sector, which leads to changes in the economic structure.
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Azrai Azaimi Ambrose, Azniza Hartini, Mohamed Aslam Gulam Hassan, and Hanira Hanafi. "A proposed model for waqf financing public goods and mixed public goods in Malaysia." International Journal of Islamic and Middle Eastern Finance and Management 11, no. 3 (August 20, 2018): 395–415. http://dx.doi.org/10.1108/imefm-01-2017-0001.
Abstract:
Purpose The purpose of this paper is to formulate a model for waqf financing of public goods and mixed public goods in Malaysia which constitute the country’s federal government expenditures. The model is built on the basis of understanding the concept of waqf, learning from waqf institutions of the past and present and addressing specific Malaysian waqf issues. Design/methodology/approach This study uses both primary and secondary data. The primary data originate from semi-structured interviews of waqf academicians from the Islamic economics and Islamic finance fields, waqf government officials and private sector institutions that are involved in waqf management. The secondary data come from the Malaysian Federal Constitution, law enactments, books, e-books, bulletins, journals, conference proceedings, government reports and websites. Findings By synthesizing the data, it is found that return from cash waqf investment in unit trust can be used to finance 11 items of federal government expenditures. The overall process can be managed by Yayasan Waqaf Malaysia through a collaboration with an Islamic unit trust firm. Practical implications This research shows how waqf can practically assist the Malaysian federal government in financing public goods and mixed public goods. It indirectly shows an alternative source of financing for these goods. Other economies can also learn and adapt from the model developed in this paper. Originality/value This paper attempts to revive the function of waqf as a provider of public goods and mixed public goods from Islamic history. Inadvertently, this paper also introduces waqf as a possible fiscal tool.
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Savitri, Nabila, and Siti Hidayati. "Financial Performance analysis of companies in the primary consumer goods sector before and during Covid-19." International Journal of Business Ecosystem & Strategy (2687-2293) 4, no. 1 (February 11, 2022): 49–56. http://dx.doi.org/10.36096/ijbes.v4i1.307.
Abstract:
This study was conducted to find out whether there are differences in the financial performance of the Primary Consumer Goods Sector Companies before and during the Covid-19 outbreak. This study uses a probability sampling technique called the Slovin formula to determine the number of samples, the final result obtained is 72 samples of companies. The research period is one year before Covid-19 (2nd quarter of 2019 to 2nd quarter of 2020) and one year during Covid-19 occurs (2nd quarter of 2021 to 2nd quarter of 2022). Data processing in this study uses SPSS 28 with the Wilcoxon signed-rank test analysis technique. The results in the study state that there are differences for profitability and activity variable, while for liquidity and solvency variables shows that there are no differences before and during Covid-19.
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Irhamni, Firly, Panca Fatikhul Inami, Amira Hardiyanti Fauziah, Aulia Ulul Mufidha, Tamara Adillatirrusdah, and Moch Rofii. "Do Financial Performance and Sustainability Activities Matter for the Stock Performance? Investigating Non-Primary Consumer Goods in Indonesia." Revista de Gestão Social e Ambiental 18, no. 5 (March 21, 2024): e05636. http://dx.doi.org/10.24857/rgsa.v18n5-090.
Abstract:
Purpose: This study seeks to investigate the impact of sustainability reporting index, particularly focusing on non-primary consumer goods, on stock returns during the period of 2018 to 2022, with a specific emphasis on the COVID-19 pandemic period. By analyzing the relationship between sustainability reporting and stock returns, the research aims to provide insights into the resilience and stability of companies in the face of market volatility induced by the COVID-19 crisis, particularly in the Indonesian stock market.
Methods: The research methodology involves the application of multiple linear regression, incorporating dummy variables to empirically test the influence of sustainability reporting index on company stock returns during the COVID-19 event. Data collection entails gathering sustainability report data from each company within the non-primary consumer goods sector. Statistical analysis techniques are used to assess the impact of sustainability performance on stock return volatility and stability during the specified time period.
Results and Discussion: The findings of the study reveal that firms within the non-primary consumer goods sector experienced substantial impacts on their leverage and profitability during the COVID-19 pandemic, significantly influencing stock returns. Notably, companies with strong performance in ESG (Environment, Social, and Governance) aspects demonstrate relatively stable stock prices amidst the epidemic. However, the analysis indicates that social reporting index performance exhibits higher volatility in stock prices compared to other ESG components. Moreover, the study observes a minimal increase in stock return volatility for companies with good ESG performance.
Implications of the Research: The research outcomes have important implications for investors, policymakers, and corporate stakeholders, particularly in understanding the role of sustainability reporting in mitigating stock return volatility during times of crisis. The study underscores the significance of integrating ESG considerations into investment decisions and corporate strategies to enhance resilience and stability in the face of market disruptions such as the COVID-19 pandemic. Additionally, the research provides policy recommendations for government intervention through fiscal incentives to promote ESG investment and sustainable corporate practices.
Originality/Value: This study contributes to the literature by examining the impact of sustainability reporting index on stock returns within the context of the COVID-19 pandemic, particularly focusing on the non-primary consumer goods sector in Indonesia. By providing empirical evidence of the relationship between ESG performance and stock return volatility during a period of crisis, the research offers valuable insights into the role of sustainability reporting in driving investor confidence and market stability. The findings highlight the importance of sustainable investment practices and provide actionable recommendations for policymakers and corporate decision-makers alike.
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Dani Sopian, Wulan Laelasari, and Intan Pramesti Dewi. "THE EFFECT OF PROFITABILITY, EXECUTIVE CHARACTER AND COMPANY SIZE ON TAX AVOIDANCE." International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) 1, no. 6 (December 15, 2023): 872–81. http://dx.doi.org/10.61990/ijamesc.v1i6.111.
Abstract:
This study aims to determine the effect of profitability, executive character and company size on tax avoidance in companies in the primary consumer goods sector (consumer noncyclical) listed on the Indonesia Stock Exchange for the period 2018-2022. The population in this study was 70 companies. This study used 40 companies in the primary consumer goods sector (consumer noncyclical) listed on the IDX, the sampling technique used was the proportionate stratified random sampling technique from the period 2018-2022 with a sample number of 200 data. The data used are quantitative data sourced from secondary data, then the data collected are analyzed using descriptive analysis methods and multiple linear regression analysis followed by multicollinearity tests, autocorrelation tests, heteroscedasticity tests, normality tests and correlation analysis. Based on the results of the study shows that simultaneously profitability, executive character and company size have an insignificant effect on tax avoidance. And the test results partially show that profitability has a significant positive effect on tax avoidance, executive character has a positive effect is not significant and company size has a negative effect is not significant on tax avoidance.
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Doran, Desmond, Peter Thomas, and Nigel Caldwell. "Examining buyer‐supplier relationships within a service sector context." Supply Chain Management: An International Journal 10, no. 4 (September 1, 2005): 272–77. http://dx.doi.org/10.1108/13598540510612749.
Abstract:
PurposeThe primary aim of this research is to explore buyer‐supplier relationships within a service sector context.Design/methodology/approachTo address the primary aim, both quantitative and qualitative approaches were utilised. A questionnaire was issued to selected buyer and supplier groups in order to determine relationship issues associated with insurance claims. The questionnaire was complemented by a number of semi‐structured interviews with buyers and suppliers across each spend category.FindingsThe results of this research indicate that there are significant gaps between buyer and supplier expectations concerning how relationships should evolve and that the issues of power and trust will need to be explored in greater depth if relationships are to be optimised.Practical implicationsThis research is of practical use to service sector companies attempting to examine how to develop effective buyer‐supplier relationships. It is of particular use to service buyer operations within the insurance sector, that is moving from the traditional cash compensation approach to a replacement goods approach.Originality/valueVery little has been written about buyer‐supplier relationships in the insurance sector and as such this paper provides an insight into issues relating to such relationships within this unique service sector context.
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Chavda, Dharmendra, Dharmendra Mistry, and Satyajeet Deshpande. "ANALYSIS OF PERFORMANCE OF PUBLIC AND PRIVATE SECTOR BANKS IN INDIA." VIDYA - A JOURNAL OF GUJARAT UNIVERSITY 1, no. 1 (March 10, 2022): 38–43. http://dx.doi.org/10.47413/vidya.v1i1.80.
Abstract:
Banking sector promotes balanced regional development in the country by making necessary financial structure and funds available for the backward areas. It also promotes primary sector by providing timely credit to agricultural farmers. It also enhances standard of living of the people by providing loans to customers for purchase of houses, consumer goods, electronic goods etc. Hence, it has become necessary to study the performance of the Banks in India because if the performance of the banks is positive, it can result into positive growth in economy. Thus, the present study has been undertaken with an objective to study financial performance of the Public as well as Private Sector Banks in India. The objective of the study is to analyze the performance of Public and Private Sector Banks in India for the duration of 5 years i.e. 2015-16 to 2019-20. It can be concluded from the study that there has been significant difference in performance of the selected public and private sector banks in India during the study period. For the purpose of the study 6 variables have been selected and it can be concluded that the selected public and private sector banks differed from one another in case of all the variables. Hence, it can be said that despite the difference in various variables of the selected public and private sector banks have had been almost same during the study period.
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Miljković, Miloš, Maja Janjetović, Miodrag Zekić, and Ivana Arsić. "Managerial aspects of public sector organization in Serbia." Ekonomski signali 19, no. 1 (2024): 107–22. http://dx.doi.org/10.5937/ekonsig2401107m.
Abstract:
S: Management in the public sector represents the basic function of positioning and directing the economic and financial activities of state collectivities, that is, the public sector towards the execution of the set goals and tasks for which they were formed. According to classical understandings, the state should intervene in the economy only when the market mechanism does not contribute to optimally efficient solutions, and limit its interference in the economy to the following areas: preventing monopolistic behavior, neutralizing negative external effects and providing public goods. The functions of state bodies and organizations have a fiscal character. The fiscal character observed in this way primarily refers to the general state sector, and only in part of its competences and through agencies and commercial parts, so that these activities are marked as quasi-fiscal in order to emphasize that the primary activity of these agencies does not have fiscal features.
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Zhang, Kunling. "Economic Structural Transformation in Emerging Market Countries." Global Journal of Emerging Market Economies 13, no. 2 (April 13, 2021): 216–38. http://dx.doi.org/10.1177/09749101211004614.
Abstract:
This article analyzes the structural transformation in 30 emerging market countries (E30) on the dimensions of industry, trade, and urbanization. It finds that first, in the agricultural sector, E30 have contributed greatly to the increase of the global agricultural productivity and the transfer of labor force from the agricultural sector to industry or the service sector. However, these countries still feature a high percentage of agricultural employment, which means there is vast room for shifting the agricultural labor force. Second, in the industrial sector, E30 have made remarkable contributions to the world’s industrial development but have also displayed a trend of premature “deindustrialization.” Third, the service sector has picked up speed and gradually turned into a new driver of economic development in E30. Against this backdrop, E30 face the major challenge of how to cope with the premature deindustrialization and smoothly shift the economic growth engine from the industrial sector to the service sector. Fourth, E30 have become an important force in the world trade, with their trade structure switching from simple, primary, low-value-added goods to sophisticated, high-grade, and high-value-added goods and services. However, some emerging market countries are more susceptible to the impacts of the anti-globalization trend because of their high reliance on foreign trade and improper trade structure. Therefore, how to diversify the economy and enhance its economic resilience holds the key to the sustainable economic development of E30. Fifth, E30 have contributed greatly to world urbanization. As urbanization relies more on the service sector than on the industrial sector, it is vital to properly strike a balance between industrialization and urbanization, and between industrialization and service sector development.
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Sabine, DAKO KPACHA, ABOUDOU YACOUBOU MAMA Aboudou Ramanou, YEMADJE S. A. Alda, AIDO Samuel4, and IMOROU Dine. "URBAN TRANSPORTATION WITH TRICYCLES IN PARAKOU (BENIN)." International Journal of Agriculture, Environment and Bioresearch 07, no. 03 (2022): 17–30. http://dx.doi.org/10.35410/ijaeb.2022.5722.
Abstract:
Three wheels engins commonly called tricycles are more and more solicited in the urban transportation in Parakou. These engins are used for goods, goods and people, the transportation research work aims to analyze the importance of this new means of transportation of tricycle engins in the city of Parakou. The used methodology articulates around the collection of the data, their process through software Word and Excel 2013 and the analysis of the results through ‘'SWOT tool ''. A sample of 255 people based on specific criteria has been investigated. The results of the investigations reveal that the tricycles play an important role in the accessibility in urban transportation in the city of Parakou. Indeed, they are used for the transportation of building materials, goods and people. Goods transportation is increasing, as well those of motorbike because of their ability to load more goods and people the last one. The level of education of the tricycle drivers in Parakou explains the non observation of the driving. Indeed, 60% of the investigated drivers attend primary schools, 17% the secondary level and 23% illiterate. Permanent drivers are the most numerous (70%); 30% non permanent. There are kind of contracts of work, one allows the driver to become at the end, the owner of the engin meanwhile the owner will collect his engin. Though the flourishing aspect of tricycle transportation, the sub sector is confronted to 4 main problems due to road insecurity (35%), the impracticability of the roads (32%), the inorganization of the sub sector (23,4%) and the lack of equipment of the drivers (9,6%).
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Shafira, Khairani, Hanifah Zsalzsalbila, and Hasan Ashari. "Sectors That Accepted The Most Going Concern Audit Opinion During The Covid-19 Pandemic." Husnayain Business Review 3, no. 2 (September 12, 2023): 67–74. http://dx.doi.org/10.54099/hbr.v3i2.560.
Abstract:
Purpose - This study aims to determine which company sectors have been most affected by the COVID-19 outbreak based on the receipt of going concern audit opinions in the company's financial statements for the current year since the start of the COVID-19 pandemic. Methodology/approach - The research method used is the descriptive qualitative method. The data used is secondary: audit reports in the annual financial statements of all companies listed on the IDX in 2020 and 2021. The analysis was carried out qualitatively based on quantitative data. Result - The study results show that in 2020–2021, industries operating in the Transportation & Logistics and Non-Primary Consumer Goods sectors received the most opinions regarding going concerns.
Keywords: Going Concern Audit Opinion, COVID-19 Pandemic, Company Sector on IDX
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Blanc, Sandrine, and Ismael Al-Amoudi. "Corporate Institutions in a Weakened Welfare State: A Rawlsian Perspective." Business Ethics Quarterly 23, no. 4 (October 2013): 497–525. http://dx.doi.org/10.5840/beq201323438.
Abstract:
ABSTRACT:This paper re-examines the import of Rawls’s theory of justice for private sector institutions in the face of the decline of the welfare state. The argument is based on a Rawlsian conception of justice as the establishment of a basic structure of society that guarantees a fair distribution of primary goods. We propose that the decline of the welfare state witnessed in Western countries over the past forty years prompts a reassessment of the boundaries of the basic structure in order to include additional corporate institutions. A discussion centered on the primary good of self-respect, but extensible to power and prerogatives as well as income and wealth, examines how the legislator should intervene in private sector institutions to counterbalance any unfairness that results from the decline of the welfare state.
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Makhmudah, Nungky Fitriyani, and Chaidir Djohar. "PENGARUH TAX MINIMIZATION, TARIF PAJAK EFEKTIF, DAN EXCHANGE RATE TERHADAP TRANSFER PRICING." Jurnal Revenue : Jurnal Ilmiah Akuntansi 3, no. 2 (August 8, 2022): 429–41. http://dx.doi.org/10.46306/rev.v3i2.160.
Abstract:
This study was conducted from a case that began with a notice of underpayment of the coke company The Coca-Cola Co with the United States (US) Internal Revenue Service (IRS) tax authorities and this study aims to test and obtain empirical evidence regarding the effect of Tax Minimization. , Effective Tax Rates and Exchange Rates for Transfer Pricing. This study uses a sample of primary consumer goods sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling method used in this research is purposive sampling method using eviews 9 for data analysis. Sources of data in this study are secondary data or quantitative data derived from the annual financial report (Annual Report) with a total sample of 65 observation data from 13 companies in the primary consumer goods sector with observations for 5 years. Based on the partial test with the T test, it states that tax minimization has a significant effect on transfer pricing, the effective tax rate has no significant effect on transfer pricing and the exchange rate has no significant effect on transfer pricing. Based on the simultaneous test with the F test, it states that tax minimization, effective tax rate and exchange rate simultaneously (simultaneously) have a significant effect on transfer pricing.
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Kokieva, Galia, Stanislav Fedorov, Varvara Druzyanova, and Nadezhda Kondakova. "Co-operation of production is a way to allocate a resource for farming sector development." E3S Web of Conferences 175 (2020): 13023. http://dx.doi.org/10.1051/e3sconf/202017513023.
Abstract:
The agriculture reform, the establishment of a mixed economy in rural areas with various ownership forms on producers’ goods, led to the agro-industrial complex infrastructure reshaping, in particular, the resource allocation system. The organizational framework has changed radically, and the primary physical resources have moved from a centralized allocation system to horizontal connections between consumers and producers. The article describes the relations between farms, on the one hand, and inter-farm firms and associations, on the other. The article deals with the cooperative commercial farm unit relations oriented to the interfarm firms and associationsdevelopment.
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Surbakti, Maria Salsalina, and Ari Christianti. "Perbandingan Kinerja Sub Sektor Makanan-Minuman dan Farmasi pada Kasus Pertama Covid-19 di Indonesia." JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS 8, no. 1 (April 1, 2023): 179–90. http://dx.doi.org/10.29407/nusamba.v8i1.19718.
Abstract:
Research aim : This study aims to prove whether the consumer goods sector is a sector that is immune to the Covid-19 pandemic, considering that investment in this sector is an investment in defensive stocks.
Design/Methode/Approach : Apply an event study approach, this study will compare the abnormal returns on stocks in the food-beverage and pharmaceutical sub-sector before and after the first case of Covid-19 entered Indonesia.
Research Finding : This study showed a significant differences in positive abnormal returns before and after the first case of Covid-19 in the stocks of the food-beverage sub-sector. However, it is different from the pharmaceutical sub-sector. It has a positive abnormal return difference before and after the first case of Covid-19, but it is not significant statistically.
Theoretical contribution/Originality : In addition to being influenced by internal factors, stock performance is also influenced by external factors and even external factors outside the market, such as the Covid-19 Pandemic. The Covid-19 Pandemic has impacted a country's economy due to anticipatory policies undertaken to reduce the spread of the virus, including work-from-home and social distancing.
Practitionel/Policy implication : Investments in the Consumer Goods sector, in this case, the food-beverage and pharmaceutical sub-sector during the Covid-19 Pandemic, need to be included in the stock portfolio because its performance is stable and tends to increase. Investment in Consumer Goods sector stocks is essential as a defensive stock to stabilize the stock portfolio's performance. Especially during the Covid-19 period, the primary basic human needs are still needed, especially health and the need for PPE (Personal Protective Equipment), vaccines, and medicines the Pandemic.
Research limitation : The event window is too short, namely, only five days before the event day and five days after the event. It is recommended that the number of days the event window can be extended so that the abnormal return reaction to the event of the first case of Covid-19 can be better analyzed.
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Alif Nurdin, Dahlan, and Danny Septriadi. "Dampak UU Harmonisasi Peraturan Perpajakan Terkait Perlakuan PPN Perusahaan Pertambangan." Owner 8, no. 1 (January 1, 2024): 640–51. http://dx.doi.org/10.33395/owner.v8i1.1783.
Abstract:
Regulations regarding Value Added Tax (VAT) have undergone changes with the enactment of Law No. 7 of 2021 on Tax Regulation Harmonization. One of the changes in the Tax Regulation Harmonization Law is the change of coal from non-taxable goods to taxable goods. This change will have an impact on the additional reporting obligations and the burden of collecting VAT on coal companies. In terms of input tax credit, companies can choose either to be credited to reduce output tax or to be charged, thus reducing the company's profits. PT XYZ is a private company engaged in the coal mining sector. The data used in this study are primary data in the form of interview results and secondary data in the form of documentation related to the imposition of coal as a taxable good. This study provides an overview that changes in the treatment of coal from non-taxable goods to taxable goods have an impact on the company's financial performance. With the inclusion of coal as taxable goods, companies must adjust their tax management whether to credit input tax or finance their input tax.
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Maxwell, Bruce, David I. Waddington, and Kevin McDonough. "Academic freedom in primary and secondary school teaching." Theory and Research in Education 17, no. 2 (July 2019): 119–38. http://dx.doi.org/10.1177/1477878519862543.
Abstract:
Why do society and the courts so readily recognize university and college teachers’ academic freedom but just as readily deny primary and secondary school teachers the same right? To investigate this question, this article considers teachers’ work in light of the standard justifications for granting academic freedom in higher education: that academic freedom is essential to promoting the capacity for critical reflection and the reliable transfer of disciplinary knowledge. Considering that society calls on teachers to play a key role in advancing both of these educational and social goods, the article argues that granting academic freedom in higher education, while denying it for primary and secondary teachers, appears to be a double standard. The claims to academic freedom typically reserved for university professors, we show, also apply to the work of primary and secondary teachers. There are significant differences between teaching in the higher education sector as opposed to the compulsory education sector. School teachers work with a conscripted clientele of minors and are therefore rightly subject to more stringent norms of public accountability. These differences notwithstanding, the concept of academic freedom, the article concludes, is a potentially powerful source of leverage for addressing concerns about the erosion of teachers’ professional autonomy and for increased teacher involvement in the elaboration and management of the regulatory frameworks that govern their work.
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Akerina, Raphajirsy Berthveight, and Syalwa Nabilla Eka Putri. "Interelasi indeks pasar sektoral dalam kondisi tingkat bunga tertinggi." Manajemen Bisnis dan Keuangan Korporat 1, no. 2 (August 9, 2023): 54–62. http://dx.doi.org/10.58784/mbkk.50.
Abstract:
Interest rate policy is an important factor for controlling the inflation rate as well as controlling economic growth. The objectives of this study are: first, to examine the relationship between interest rates and market indexes; second, the interrelationship of market indexes during interest rate issues. The sample of this study is 12 market indexes during the observed period 24 October 2022 to 28 April 2023. This study finds that several market indices experienced an increase and several market indices also experienced a decrease when interest rates were at their highest levels. Other important findings also show that changes in interest rates tend not to have a significant impact on market indices, especially during the observation period of this study. Throughout the observation period, consistently, this study finds that the non-primary consumer goods sector consistently did not correlate with the health sector, the financial sector consistently did not correlate with the health sector, and the health sector consistently did not correlate with the technology sector.
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Bhardwaj, Anoop, Anupam Narula, and Ajay Sharma. "Analysing consumer online purchase intention in domestic appliance sector : A technology acceptance model approach - An empirical study." Journal of Information and Optimization Sciences 44, no. 8 (2024): 1613–25. http://dx.doi.org/10.47974/jios-1480.
Abstract:
In today’s digital era, consumers are increasingly inclined towards purchasing goods online, recognizing the convenience and benefits it offers. However, when it comes to buying domestic appliances online, there still exist concerns related to risk and trust. This study aimed to assess factors influencing consumers’ on-line purchase intention in the domestic appliance sector by employing an extended Technology Acceptance Model (TAM). Primary data was gathered from 212 respondents who have prior experience with online purchases. Exploratory factor analysis using SPSS 25 and regression analysis using Structural Equation Modelling (SEM) were employed to identify key determinants to establish relationships with consumers purchase intention. The factor analysis revealed four significant factors: trust (22.12%), risk (18.04%), perceived ease (16.08%), and perceived usefulness (14.23%), together accounting for 70.47% of the variance. Path analysis using SEM further demonstrated that trust (β = 0.51, p = 0.00) and risk (β = 0.35, p = 0.00) significantly influence consumers’ online purchase intention. By understanding these determinants, practitioners and online sellers of goods can unlock the full potential of online shopping in the domestic appliance sector.
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Habibi, Habibi, Sufirman Rahman, and Sahban Sahban. "THE EFFECTIVENESS OF CORRUPTION CRIME INVESTIGATIONS IN THE SECTOR OF PROCUREMENT OF GOVERNMENT GOODS AND SERVICES (Case Study at Poso Police)." IBLAM LAW REVIEW 3, no. 3 (September 30, 2023): 305–19. http://dx.doi.org/10.52249/ilr.v3i3.161.
Abstract:
This study aims to: 1) find out and analyze and evaluate the effectiveness of the investigation into corruption in the field of procurement of government goods and services in the jurisdiction of the Poso Police and 2) To find out and analyze and evaluate the factors that influence the implementation of the investigation of corruption in the procurement of government goods and services in the jurisdiction of the Poso Police. This study uses a juridical-empirical type of research because the emphasis is on examining the effectiveness of investigations into criminal acts of corruption in the procurement of government goods and services in the jurisdiction of the Poso Police. So, the data needed in this study are primary and secondary. The data collection technique is by conducting interviews to obtain valid data. The results of the study show that: 1) The effectiveness of the Investigation of Corruption Crimes in the Procurement of Government Goods and Services in the jurisdiction of the Poso Police is less effective because of several obstacles such as limited investigator resources, limited laws, limited facilities and infrastructure, and limited information from the community; and 2) Factors influencing corruption law enforcement by investigators from the Poso Police Tipikor Unit in handling corruption cases, namely human resource factors and legal structures, internal and external constraints, while internal constraints are quantity, quality and facilities and infrastructure factors, while external constraints namely Intervention Factors (political) and public support or public trust is still lacking.
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Keček, Damira. "The Effects of Rising Energy Prices on Inflation in Croatia." Energies 16, no. 4 (February 4, 2023): 1583. http://dx.doi.org/10.3390/en16041583.
Abstract:
The estimation of the price change effects caused by the impact of external shocks on the national economy is extremely important. The aim of this paper is to estimate the effect of the increasing global energy prices on the stability of the Croatian economy. The effects of the increase in energy prices are compared with other exogenous shocks, i.e., with the effects of the increasing gross wages and salaries and the increasing prices of imported goods and services. The impact of the changes in the prices of primary inputs on the trends in the economic sector prices was quantified using the input–output price model. The intensity of the transmission of the change in price of a primary input to other sectors through intersectoral dependence was analyzed. The results of the analysis indicate that the Croatian economy is extremely sensitive to energy price shocks. The estimated effects of increases in the prices of certain primary inputs, especially energy, on various economic sectors and on the overall economy are particularly significant when considering situations in which Croatia adopts the EUR, and when the price increases could affect the stability and successful completion of that process.
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Madani, Dini Nur, and Chaidir Djohar. "PENGARUH TRANSFER PRICING, DEWAN KOMISARIS INDEPENDEN DAN KEPEMILIKAN ASING TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI PRIMER YANG TERDAFTAR DI BEI PERIODE 2018-2022)." Jurnal Nusa Akuntansi 1, no. 1 (January 1, 2024): 92–109. http://dx.doi.org/10.62237/jna.v1i1.7.
Abstract:
The aim of this research is to determine or test the influence of Transfer Pricing, Independent Board of Commissioners and Foreign Ownership on Tax Avoidance in primary consumer goods sector companies listed on the Indonesia Stock Exchange (BEI). The population of this research is all primary consumer goods industry companies listed on the Indonesia Stock Exchange during the period 2018 to 2022. The sample for this research was obtained using a purposive sampling method, where only 86 manufacturing companies listed on the Indonesia Stock Exchange met the criteria, so that 7 data were obtained. which was used as a research sample. The data source in this research was obtained from the Indonesian Stock Exchange website. This research uses a multiple regression model to test the influence of each variable on tax avoidance. From this research the results show that Transfer Pricing, Independent Board of Commissioners and Foreign Ownership have an influence on Tax avoidance.
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Rahmawati, Nur Laily, Diana Dwi Astuti, and Nurshadrina Kartika Sari. "DETERMINAN KETEPATAN WAKTU PELAPORAN KEUANGAN." RIEMBA - JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI 1, no. 1 (September 6, 2023): 18–33. http://dx.doi.org/10.31967/riemba.v1i1.920.
Abstract:
This study aims to find empirical evidence about the factors that affect the timeliness of financial reporting of non-primary consumer goods sector companies listed on the Indonesian Stock Exchange. The factors examined in this study are managerial ownership, leverage, activity ratio, KAP reputation, and audit report lag. The sample in this study used 49 non-primary consumer goods companies that were consistently listed on the IDX for the period 2017 to 2022 which were taken with criteria using purposive sampling. The data analysis method used in this research is logistic regression. The results showed that simultaneously managerial ownership, leverage, activity ratio, KAP reputation, and audit report lag had a significant effect on the timeliness of financial reporting. Partially, the activity ratio has a significant effect on the timeliness of financial reporting, while managerial ownership, leverage, KAP reputation, and audit report lag partially have no significant effect on the timeliness of financial reporting.
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Lasytė, Gita. "Socially Responsible Organizational Governance in the Public Sector." Public Policy And Administration 19, no. 3 (October 14, 2020): 119–32. http://dx.doi.org/10.5755/j01.ppaa.19.3.27713.
Abstract:
The present paper aims to examine the theoretical assumptions of socially responsible organizational governance in the public sector. In public authorities, corporate social responsibility is a relatively new phenomenon. Therefore, the paper focuses on the interaction between social responsibility and the New Public Governance. The article puts forward the assumption that the principles of governance of public goods and public services provided by the public sector are very close in content to the concept of social responsibility. The goal of the public governance process is efficiency and effectiveness not only in public administration institutions, but also in building a welfare society. In this context, the New public governance is in line with the principles of social responsibility. The similarities between the new public governance and social responsibility can be recognized in an understanding the values, processes and elements the primary standards of which are accountability, openness, efficiency, responsibility, compliance with procedural norms, division of power (involvement of stakeholders). The article also discusses the concept and characteristics of corporate social responsibility and provides criticism on the CSR phenomenon.
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Umo-Udo, Ndifreke S. "The Effects of Rolling Back State Frontiers on the Development of Nigeria’s Economy (2003 – 2007)." Mediterranean Journal of Social Sciences 8, no. 2 (March 28, 2017): 259–65. http://dx.doi.org/10.5901/mjss.2017.v8n2p259.
Abstract:
Abstract The study focused on the deregulation of the downstream of Nigeria’s petroleum sub-sector as an aspect of Rolling back the state in Nigeria. Deregulation of the downstream of the petroleum sector is occasioned by the removal of subsidies on petroleum products. This paper is adapted from my Ph.D research work at the University of Nigeria, Nsukka on rolling back the state. The objective was to examine the impact of deregulation of the downstream of the petroleum sector on the road transport sectors of the Nigerian economy within the period 2003-2007. Data for the study were generated through the observations of primary and secondary sources. The data were analysed using tables, percentage and correlation analysis. The findings of the study shows that deregulation of the downstream of the petroleum sector allowed the private sector owned road transportation system to increase the cost of transport fares anytime the government announced increase in the pump price of products. An increase in the cost of road fares translated into increase in prices of goods and services which ultimately resulted in inflation. Equally the huge amount derived from petroleum has not been judiciously expended for building and construction of roads. The research recommends that government should monitor the execution of road contracts to guard against none and poor delivery of jobs.