Artykuły w czasopismach na temat „Company 105”
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Hanifah, Dhiya 'ul, i Siti Mundari. "PERENCANAAN KAPASITAS PRODUKSI UNTUK MEMENUHI PERMINTAAN KONSUMEN DI PT. BIP". JISO : Journal of Industrial and Systems Optimization 5, nr 2 (29.12.2022): 99. http://dx.doi.org/10.51804/jiso.v5i2.99-105.
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ABSTRAK PT. BIP merupakan perusahaan manufaktur yang bergerak dibidang kontraktor industri, & perdagangan yaitu memproduksi berbagai produk seperti bracket TV, pedal rem, dan lain sebagainya. Perusahaan mengalami kekurangan kapasitas terkait tenaga kerja dan kapasitas mesin yang terbatas, sehingga permintaan sering tidak terpenuhi saat terjadi lonjakan permintaan. Dalam mengatasi hal tersebut perusahaan melakukan subkontrak, tetapi terjadi penurunan kualitas produk dari pihak subkontrak yang mengakibatkan perusahaan mengalami kerugian. Maka perusahaan membutuhkan perencanaan kapasitas produksi dengan tepat agar permintaan konsumen dapat terpenuhi seluruhnya. Solusi yang diberikan yaitu perusahaan dapat menghitung kebutuhan kapasitas yang diperlukan dengan kapasitas tersedia menggunakan metode Rough Cut Capacity Planning (RCCP), agar perusahaan dapat menentukan jumlah produksi optimal dengan biaya yang minimum. Hasil penyelesaian menunjukkan terjadi kekurangan kapasitas pada bulan maret sebesar 83 jam dan 77 jam pada bulan mei. Usulan yang disarankan adalah melakukan alternatif overtime dengan biaya produksi lebih rendah sebesar Rp186.541.392,- dan menghemat biaya produksi sebesar Rp2.889.248,- dibandingkan menggunakan alternatif persediaan dengan biaya lebih tinggi sebesar Rp189.430.640,- ABSTRACTPT. BIP is a manufacturing company engaged in industrial contracting, & trading,, namely producing various products such as TV brackets, brake pedals, and so on. The company suffers from capacity shortages related to labor and limited machine capacity, so demand is often not met when there is a surge in demand. In overcoming this, the company subcontracted, but there was a decrease in product quality from the subcontractor which resulted in the company experiencing losses. So the company needs to plan production capacity appropriately so that consumer demand can be fully met. The solution given is that the company can calculate the required capacity requirements with available capacity using the Rough Cut Capacity Planning (RCCP) method, so that the company can determine the optimal amount of production with minimum costs. The settlement results showed that there was a shortage of capacity in March of 83 hours and 77 hours in May. The suggestion is to do an alternative overtime with a lower production cost of Rp. 186,541,392, - and save production costs of Rp. 2,889,248, - compared to using an alternative inventory with a higher cost of Rp. 189,430,640, -
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FUJITA, Hiroyuki, i Shunichi NAKAYAMA. "105 A Comparative Study of Automobile Industry (Japanese Company)". Proceedings of Yamanashi District Conference 2000 (2000): 7–8. http://dx.doi.org/10.1299/jsmeyamanashi.2000.7.
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Budiatmo, Agung. "PENGARUH STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN STUDI KASUS PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BEJ TAHUN 2008-2011." JURNAL ILMU SOSIAL 13, nr 1 (26.02.2016): 97–105. http://dx.doi.org/10.14710/jis.13.1.2014.97-105.
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Capital structure decision to influence the value of the company to date is still the actual issues in financial management. That there was no influence of the capital structure decision of enterprise value or not there is a difference of companies use debt in the capital structure of the company not using debt. The use of debt would give tax subsidies to the company's benefits to the optimal point, but when the optimal point exceeds the menurunakn value of the company. But that in the use of funding sources the company sorts the smallest risk in that is starting from the capital itself (internal capital), the issuance of debt and equity capital Structure (external) is the sum of short-term debt balance of permanent, debt, preferred stock, and common stock. Every company analyzes a number of factors, and then set the targeted funding structure. This Target is always changing in accordance with the changing conditions, but at any time the company management there is shadow dibenak of targeted funds structure.Based on the calculation that the capital structure does not affect the value of the company. This is an indication that investors in Indonesia is not paying attention to the source of funding for the company but was more worried about how the use of such debt efficiently so as to increase the kemampulabaan of the company. Based on these findings, then companies can increase the use of debt in its capital structure.As long as the debt is able to provide larger benefits compared to costs arising from the use of debt.
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Fakhimuddin, Muhammad, Uswatun Khasanah i Rini Trimiyati. "Database Management System in Accounting: Assessing the Role of Internet Service Communication of Accounting System Information". Research Horizon 1, nr 3 (28.06.2021): 100–105. http://dx.doi.org/10.54518/rh.1.3.2021.100-105.
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Data management is part of information resource management which includes all activities that ensure that company data resources are accurate, up-to-date, and safe from tampering, and are also available to users and the company. This study aims to find out about the role of concept database management in managing large volumes of company data. The result showed that data management activities include data collection, integrity, and testing, storage, maintenance, security, organization, retrieval. Meanwhile, the database structure includes hierarchical database structure, network database structure, and relational database structure.
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Matveev, Alexander Grigoryevich, i Tatyana Anatolyevna Menukhova. "Increase of safety of palletized-piece cargo delivery: moment of risk and ways to decrease cargo loss risk at delivery". Transport of the Urals, nr 1 (2023): 105–9. http://dx.doi.org/10.20291/1815-9400-2023-1-105-109.
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The paper analyses an operation of a transportation company warehouse and suggests ways to calculate requirements of company in master containers with the consideration for seasonal fluctuations of demand, various volumes of cargo and presence of side residue of cargo, which require minimum costs.
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Mfauji, Amir Hasan i Vera Oktari. "DETERMINAN AUDITOR SWITCHING PADA PERUSAHAAN FINANCE YANG TERDAFTAR DI BEI". Current: Jurnal Kajian Akuntansi dan Bisnis Terkini 1, nr 1 (25.02.2020): 89–105. http://dx.doi.org/10.31258/jc.1.1.89-105.
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This study aims to examine the factors that determine the change of auditors in finance companies. Companiy growth, audit delay, firm size, managerial ownership, change in management, financial distress, KAP size, and audit opinion used to determine auditor switching. The sample used in this study consisted of 11 samples of finance companies listed on the Indonesian Stock Exchange during 2013-2017. The sample in this study used purposive sampling method. Data analysis method uses logistic regression analysis using SPSS version 23.0. The result shows company's growth, audit delay, company size, management financial distress have effect on switching Auditors while audit opinion,KAP size and managerial ownership has no effect on auditor switching.
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Swastika, Made Dharma Laksana, I. Nyoman Putu Budiartha i Desak Gde Dwi Arini. "Perlindungan Hukum bagi Pekerja Anak di Indonesia". Jurnal Interpretasi Hukum 1, nr 1 (20.08.2020): 101–5. http://dx.doi.org/10.22225/juinhum.1.1.2194.101-105.
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Child labor regulations in Law 13/2003 for child labor in a company can be said in practice to be quite good and in accordance with their respective work agreements and there must be permission from the child's parents. This study aims to determine the legal protection for child labor in Indonesia and determine the factors causing underage children to do work. This research was designed using empirical legal methods. Sources of data obtained directly from the community called primary data (basic data) and obtained from library materials called secondary data. Data was collected using documentation and interview techniques. The results of this study indicate that the regulation of child labor in the Law of the Republic of Indonesia Number 13 of 2003 for child labor in a company is in good practice and in accordance with the work agreement of each and there must be permission from the child's parents. In overcoming obstacles and obstacles, the company tries as much as possible to realize the core of article 68 of the Law of the Republic of Indonesia Number 13 of 2003 in terms of prohibiting the company from employing underage child labor by providing certain policies to be enforced after deliberation between the company and child labor first. Through this research, non-litigation settlement is expected as the first choice and authoritative (fair for both parties), namely Workers and Employers are given the freedom to choose an existing peace agent (conciliator/mediator), and facilitate the formation of an arbitration system that is free / independent, independent, and authoritative.
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Shkromyda, Vitalii, Nadiya Shkromyda, Taras Gnatiuk i Mariya Vasylyuk. "Reputation Management Technological Tools: a Stakeholder Approach". Journal of Vasyl Stefanyk Precarpathian National University 8, nr 3 (4.11.2021): 97–105. http://dx.doi.org/10.15330/jpnu.8.3.97-105.
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Reputation management, as a new segment of the corporate governance system is experiencing significant dynamic impacts, particularly in the conditions of an information economy, which in the result creates a number of new challenges and, at the same time, opportunities. In the conditions of global absorption by the Internet of all spheres of human life and activity of companies the circumstances of formation and management of corporate reputation radically change. The purpose of the conducted study is an attempt to solve the issue of finding an effective tool for constructing the company's corporate reputation in the context of existing interests and expectations of its key stakeholders. It has been ground that a number of modern technological approaches and methods of reputation management for constructing corporate reputation of a company taking into account the interests of key stakeholders have been developed and tested at the theoretical and practical levels. Each of them is characterized by peculiarities of application, differently forming influence on groups of stakeholders, and also have certain advantages and disadvantages. It has been proved that the manifestation of advantages and disadvantages of each technological approach can be traced depending on the size of a company, type of activity and priorities of its key stakeholders. It has been determined that most technological approaches to reputation management are developed and focused on constructing a corporate reputation among the representatives of a consumer group of stakeholders. This is due to the strategic importance of this group of stakeholders, which most strongly expresses the level of competitiveness of a company in the market and ensures the financial stability of the business. It has been noted that the use of technological approaches in the process of constructing and maintaining a positive corporate reputation should be supported by the formation of the reputational assets of a company and the development of its corporate social responsibility. These activities require significant efforts and resources of a company. The scientific value of the conducted researches is a supplement to the theoretical and methodological basis of reputation management, in particular in the part of grounding and expediency of using technological approaches of constructing corporate reputation in accordance with the interests and expectations of key stakeholders of a company.
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Miroshnichenko, A. V., A. V. Sergeichev, V. A. Korotovskikh, K. V. Toropov, M. G. Volkov, M. S. Antonov i A. E. Fedorov. "Innovative technologies for the low-permeability reservoirs development in Rosneft Oil Company". Neftyanoe khozyaystvo - Oil Industry, nr 12 (2022): 105–9. http://dx.doi.org/10.24887/0028-2448-2022-12-105-109.
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Martynova, V. S. "CAPITAL STRUCTURE IMPACT ON MARKET VALUE OF MERGING COMPANIES". Strategic decisions and risk management, nr 5 (2.11.2014): 102–5. http://dx.doi.org/10.17747/2078-8886-2011-5-102-105.
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As a rule there are significant changes in the capital structure due to mergers and takeovers that's why the management task at the prediction stage is a correct evaluation of these changes influence on the cost of the future company. This article contains methods of evaluating the capital structure influence on the company cost within different evaluation approaches and the most detailed description of the methods used within the income approach. Here is a method of calculating a weighted average cost of capital based on the capital asset pricing model (CAPM) and restrictions connected with this model use. It is defined whether there is a necessity to correct the predicted cost of attracting own or borrowed assets.
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NAKAJIMA, HAJIME, i KAZUNARI MASUTANI. "Company Lectures on Bio-based Plastics at ASP Industrial Session". Sen'i Gakkaishi 76, nr 3 (10.03.2020): P—105—P—112. http://dx.doi.org/10.2115/fiber.76.p-105.
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Prasetyo, Margaretha Putri, i Rousilita Suhendah. "The Effect of Profitability, Leverage, and Managerial Ownership on Earnings Management". International Journal of Application on Economics and Business 1, nr 1 (7.07.2023): 98–105. http://dx.doi.org/10.24912/v1i1.98-105.
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This study aims to determine the effect of profitability, leverage, and managerial ownership on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This study used 30 manufacturing companies as a sample with the purposive sampling method. In this research, Microsoft Excel and EViews 12 was used to assist in data processing. The results of this study show that profitability has positive and significant effect on earnings management, leverage and managerial ownership has no effect on earnings management. This research can be useful for company management, investors, and creditors in dealing with factors that affect earnings management.
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Prasetyo, Margaretha Putri, i Rousilita Suhendah. "The Effect of Profitability, Leverage, and Managerial Ownership on Earnings Management". International Journal of Application on Economics and Business 1, nr 1 (7.07.2023): 98–105. http://dx.doi.org/10.24912/ijaeb.v1i1.98-105.
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This study aims to determine the effect of profitability, leverage, and managerial ownership on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This study used 30 manufacturing companies as a sample with the purposive sampling method. In this research, Microsoft Excel and EViews 12 was used to assist in data processing. The results of this study show that profitability has positive and significant effect on earnings management, leverage and managerial ownership has no effect on earnings management. This research can be useful for company management, investors, and creditors in dealing with factors that affect earnings management.
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Ramaz Margishvili, Ramaz Margishvili. "Business portfolio Optimization as a Guarantee Of The Company’s Competitiveness". Economics 105, nr 6-8 (19.07.2022): 160–66. http://dx.doi.org/10.36962/ecs/105/6-8/2022-160.
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In the article - "Business Portfolio Optimization as a Guarantee of the Company's Competitiveness" – it is defined the company's business portfolio as a set of business cases that the company has decided to implement, and the list of which is even included in its articles of association. The company's business portfolio can be single-profile or multi-profile. The single-profile company carries out only one business, while a multi-profile, is a diversified, multi-business case. The company can be diversified in the same field as well as in other fields. The example of a single-profile company in the field of healthcare is the clinic "Akhali Mzera", and an example of a multi-profile company is the clinic – “Aversi.” According to the number of business cases, a single-profile business portfolio is called a "scarce" portfolio, while a multi-profile business portfolio is called a "rich" business portfolio. The author of the article warns companies not to waste their portfolio enrichment. If necessary, diversify only in related fields, and that too, after diligent and objective study of their capabilities. Keywords: Business portfolio; "Scarce" business portfolio; "Rich" business portfolio; Single-profile company; Multi-profile company.
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Lyan, Marcella Reobita, Felisitas Defung i Zaki Fakhroni. "Effect of disclosure Sustainability Report on company value with company performance as intervening variables in the company Go Public listed on Indonesia stock exchange". Technium Social Sciences Journal 25 (9.11.2021): 847–65. http://dx.doi.org/10.47577/tssj.v25i1.5101.
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Significant changes occur as at this time, companies are required to increase their knowledge, make new updates to keep up with the times. Learning procedures are at the root of the company's strength to adapt to the significant changes occurring in the business world. This is done in particular with a sustainable development plan for the entire company. In this study, IDX companies use the manufacturing and mining sectors. The research sample is 21 companies with a period of 5 years so the total sample is 105 data. Variables consist of exogenous, endogenous and intervening. This study applies the PLS-SEM analysis tool with measurement tools or supporting applications for WarpPLS 5.
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Armstrong, April, Noah Agada, Wen Xu i Gaia Gallo. "An Update on the Long-Term Safety Experience of Ixekizumab: Results from the Psoriasis Clinical Development Program with More than 3 Years of Follow-up from 12 Clinical Trials and More Than 15000 Patient-Years of Exposure to Ixekizumab". SKIN The Journal of Cutaneous Medicine 2 (17.12.2018): S116. http://dx.doi.org/10.25251/skin.2.supp.105.
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Hughes, Katherine. "Barth, Ed., The Lewis And Clark Expedition - Selections From The Journals Arranged By Topic". Teaching History: A Journal of Methods 28, nr 2 (1.09.2003): 104–5. http://dx.doi.org/10.33043/th.28.2.104-105.
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The journey of Lewis and Clark's Corps of Discovery from St. Louis to the Pacific Ocean is one of American history's great survival stories. The journals that Lewis, Clark, and other members of the company kept detail that trek. Gunther Barth's The Lewis and Clark Expedition, a volume in the Bedford Series in History and Culture, is a sampler of these journals. Barth uses the journals to describe the challenges facing the Corps of Discovery, and to illustrate Jeffersonian-era society and culture.
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Funikov, G. A. "Slaughter and meat productivity of young pigs of domestic, Canadian and French breeds". Agrarian science, nr 5 (17.07.2020): 60–64. http://dx.doi.org/10.32634/0869-8155-2020-338-5-60-64.
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Relevance and methods. During 2010–2017 in conditions of large pig-breeding complexes of Open Joint Stock Company Smolmyaso – Smolensk Region, limited liability company “Stupinsky Meat Processing Plant” and agricultural production cooperative Mashkino – Moscow Region a research and production experiment was conducted to determine the intravital productivity and slaughter indicators of young pigs of Russian, Canadian and French breeding. Experimental youngsters from 2 month age to a live weight of 100 kg were contained under conditions of control growing. The conditions of keeping, feeding and slaughter of young pigs were identical.Results. When pigs reached a live weight of 95–105 kg they were evaluated on their own productivity and slaughter indicators.
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Shelemetieva, T. V. "Assessment of the State of Competition in the Tourist Market of Ukraine". HERALD OF THE ECONOMIC SCIENCES OF UKRAINE, nr 1(42) (2022): 101–5. http://dx.doi.org/10.37405/1729-7206.2022.1(42).101-105.
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The article evaluates the intensity of competition and the level of monopolization in the tourism market of Ukraine. It is noted that the most important feature of the tourist market of Ukraine is the intensity of competition – the struggle between tourist organizations for the most favorable conditions of production and sale in order to achieve better business results and business development. In such conditions, the assessment of the intensity of competition and the level of monopolization of the tourism market will allow companies to develop their pricing, product, sales and communication policies, to shape their strategy and tactics of behavior in the market. It is noted that among the indicators most often used to assess the intensity of competition in the industry: market concentration index, Rosenbluth index (Hall-Tydman), Herfindahl-Hirschman index and the relative concentration ratio. It is possible to assess the efficiency of a tourist enterprise, as well as to predict the prospects of its development with the help of a traditional tool – market share. It demonstrates the place of a travel company in the relevant market segment among competitors. It is proved that the information base for the analysis of competition in the market of tourist services of Ukraine is statistical and accounting of enterprises of various types for which tourism is the main, statistics of the Main Department of Statistics of Ukraine, State Agency for Tourism Development of Ukraine, State Statistics Service of Ukraine. The rating of tour operators of Ukraine by the number of served tourists was assessed. It is determined that the leaders in the tourist market and the largest share in the number of tourists served are tour operators “Join UP!”, Travel Company “Anex Tour”, “TEZ Tour”, “Coral Travel”. Indicators of intensity of competition in the tourist market of Ukraine for 2018-2019 are calculated. According to the indicators for assessing the intensity of competition in the market, it was noted that the market is non-monopolized, low-concentrated (moderately concentrated) and high-intensity competition. The results of the assessment of the intensity of competition can be used in the formation of competitive strategies of tour operators in Ukraine, in deciding on the entry of new enterprises in the industry or on the feasibility of continuing to operate effectively in existing firms. Keywords estimation, tourist market, competition, intensity, monopolization, indicators, index, coefficient.
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Prasetyo, Margaretha Putri, i Rousilita Suhendah. "The Effect of Profitability, Leverage, and Managerial Ownership on Earnings Management". International Journal of Application on Economics and Business 1, nr 1 (7.07.2023): 98–105. http://dx.doi.org/10.24912/ijaeb.11.98-105.
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This study aims to determine the effect of profitability, leverage, and managerial ownership on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This study used 30 manufacturing companies as a sample with the purposive sampling method. In this research, Microsoft Excel and EViews 12 was used to assist in data processing. The results of this study show that profitability has positive and significant effect on earnings management, leverage and managerial ownership has no effect on earnings management. This research can be useful for company management, investors, and creditors in dealing with factors that affect earnings management.
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Osipenko, Oleg V. "On the Evolution of the Domestic Practice of Relations between the Main and Subsidiary Companies". Journal of Modern Competition 17, nr 1 (27.02.2023): 96–105. http://dx.doi.org/10.37791/2687-0657-2023-17-1-96-105.
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From the point of view of improving the efficiency of competition law and corporate business management, it is of interest to regulate relations and transactions between the parent and subsidiary organizations. The key to understanding the regulation of relations between the main and subsidiary enterprises is to consider them as a single economic entity and property complex. Therefore, often transactions between the main and subsidiary enterprises are considered as unilateral, gratuitous. In the legal language of Russian justice, the peculiarity of such transactions is called “lack of direct counter representation”. The Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 8989 approved the principle: “The absence of a direct counter-provision is a feature of the relationship between the main and subsidiary companies, which, from an economic point of view, are a single economic entity”. We will look at various cases of jurisprudence (the body of court decisions) that apply this principle, and see how this principle has evolved and developed. Judicial acts referring to Decree No. 8989 have impressively expanded the situational field of its application. Variants of such schemes: gratuitous transfer of fixed assets of the main company to a subsidiary and vice versa, as well as in relations between subsidiary structures; preferential pricing in contractual relations between the main and subsidiary companies, as well as in relations between subsidiary structures (finished products, raw materials, components, energy carriers, works, services, etc.); gratuitous transfer by holding companies of the results of intellectual activity; implementation of the contribution of the main company to the property of the “daughter” in compliance with the procedure established by law; the obligation of the subsidiary company to strictly comply with the specifics of the use of the relevant property established by law for the parent company; forgiveness of the debt of one of the companies associated with corporate control of another; mobilization of dividends of a subsidiary company to pay debts of the main company in the course of its bankruptcy; guarantee transactions of one holding company to secure obligations of another; transactions of preferential borrowing in relations between holding companies; gratuitous transfer of funds from one holding company to another, explicitly or implemented within the framework of a “business contract”.
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Widiyati, Dian, i Neneng Hasanah. "Pengaruh Business Networking, Praktik Operasional Hijau, dan Akuntansi Digital terhadap Kinerja Perusahaan". Inovasi 10, nr 2 (1.12.2023): 335. http://dx.doi.org/10.32493/inovasi.v10i2.p335-344.36113.
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This study aims to test and analyze how the influence of business networking, green operational practices, and digital accounting on company performance. The independent variables in this study are business networking, green operational practices, and digital accounting. While the dependent variable in this study is company performance. This research is quantitative research using primary data in the form of questionnaires. The population of this study is MSME actors in Jabodetabek. The sampling technique uses convenience sampling techniques so that a research sample of 105 respondents was obtained. The analysis tool used in this study is Smart-PLS. The results of this study are business networking has a positive effect on company performance, green operational practices have a positive effect on company performance and digital accounting has no effect on company performance.
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Bonita, Revinda, i Erna Setiany. "The Effect of Company Size, Profitability, Liquidity, Listing Age, and Public Ownership on Internet Financial Reporting". Journal of Economics, Finance and Accounting Studies 4, nr 4 (1.10.2022): 28–41. http://dx.doi.org/10.32996/jefas.2022.4.4.4.
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This study examines the effect of firm size, profitability, liquidity, listing age, and public ownership on the disclosure of company financial reporting on their website. The sample of this research is 105 companies taken from consumer cyclicals, consumer non cyclicals, and basic material sector companies in 2019 that meet the criteria. The results showed that firm size affects positively, while profitability, liquidity, company age, and public ownership do not affect internet financial reporting.
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Ainurrachma, Mirna, i Imron Mawardi. "REAKSI PASAR SAHAM TERHADAP MERGER BANK SYARIAH MILIK NEGARA". Jurnal Ekonomi Syariah Teori dan Terapan 9, nr 1 (30.01.2022): 92. http://dx.doi.org/10.20473/vol9iss20221pp92-105.
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ABSTRAKPenelitian ini bertujuan mengetahui bagaimana reaksi pasar terhadap pengumuman merger bank syariah BUMN, yaitu BRI Syariah, Bank Syariah Mandiri, dan Bank BNI Syariah menjadi bank Syariah Indonesia, sehingga diketahui efisiensi pasarnya. Penelitian ini menggunakan pendekatan kuantitatif degan metode event study untuk meganalisis reaksi pasar terhadap suatu peristiwa. Ada atau tidak adanya reaksi pasar akan diukur melalui variabel abnormal return (AR) dan trading volume activity (TVA). Subyek penelitian ini adalah BRI Syariah (BRIS) yang merupakan existing company merger dan satu-satunya yang sudah listing di Bursa Efek Indonesia (BEI). Teknik analisis yang digunakan adalah Uji Paired Sample t-Test pada AR dan TVA. Hasil penelitian ini menunjukkan tidak terdapat perbedaan abnormal return yang signifikan sebelum dan sesudah pengumuman merger, namun signifikan pada TVA. Bagi investor, pengumuman merger direaksi oleh pasar secara positif, namun tidak berlebihan sehingga tidak memberikan abnormal return yang signifikan. Adanya keputusan merger membuat pasar saham lebih aktif yang ditandai dengan meningkatnya TVA. Lebih lanjut, adanya informasi merger perusahaan tidak selalu disertai dengan abnormal return. Maka dari itu, investor disarankan untuk tidak melakukan spekulasi berlebihan menghadapi informasi merger tersebut.Kata Kunci: Bank Syariah, Merger, Abnormal Return, Volume Perdagangan. ABSTRACTThis study aims to determine how the market reaction to the announcement of the merger of state-owned Islamic banks, namely BRI Syariah, Bank Syariah Mandiri, and Bank BNI Syariah to become Indonesian Islamic banks, so that market efficiency is known. This research uses a quantitative approach with the event study method to analyze the market reaction to an event. The presence or absence of market reaction will be measured through abnormal return (AR) and trading volume activity (TVA) variables. The subject of this research is BRI Syariah (BRIS) which is the existing company merger and the only one that has been listed on the Indonesia Stock Exchange (IDX). The analytical technique used is the Paired Sample t-Test on AR and TVA. The results of this study indicate that there is no significant difference in abnormal returns before and after the announcement of the merger, but it is significant for TVA. For investors, the market reacted positively to the announcement of the merger, but not excessively so that it did not provide a significant abnormal returns. The merger decision made the stock market more active, which was marked by an increase in TVA. Furthermore, information about company mergers is not always accompanied by abnormal returns. Therefore, investors are advised not to make excessive speculation regarding the merger information.Keywords: Bank Shariah, Merger, Abnormal Return, Trading Volume Activity. DAFTAR PUSTAKAAl Islami, M. A. F., & Mawardi, I. (2019). Analisis reaksi pasar terhadap pengumuman right issue (Studi kasus pada saham yang terdaftar di ISSI). Jurnal Ekonomi Syariah Teori Dan Terapan, 6(6), 1101–1113. https://doi.org/10.20473/vol6iss20196pp1101-1113Chhetri, S. D., & Baral, R. P. (2018). Event study of effect of merger announcement on stock price in Nepal. Journal of Business and Management, 5(1), 64–73. https://doi.org/10.3126/jbm.v5i0.27390Crouzille, C., Lepetit, L., & Bautista, C. (2008). How did the Asian stock markets rexct to bank mergers after the 1997 financial crisis? Pacific Economic Review, 13(2), 171–182. https://doi.org/10.1111/j.1468-0106.2008.00395.xDodd, P. (1980). Merger proposals, management discretion and stockholder wealth. Journal of Financial Economics, 8(2), 105–137. https://doi.org/10.1016/0304-405X(80)90014-8Jackson, L. A. (2015). Market reaction to bidder announcements of horizontal mergers in an oligopolistic industry: Evidence from the US airline industry. Tourism Economics, 21(6), 1255–1271. https://doi.org/10.5367/te.2014.0401Jayaraman, N., Frye, M. B., & Sabherwal, S. (2001). Informed trading around merger announcements: An empirical test using transaction volume and open interest in options market. Financial Review, 36(2), 45–74. https://doi.org/10.1111/j.1540Mackinlay, A. C. (1997). Event Studies in Economics and Finance. Journal of Economic Literature, 35(1), 13–39.Mcwilliams, A., & Siegel, D. (1997). Event studies in management research: Theoretical and empirical issues. Academy of Management Journal, 40(3), 626–657. https://doi.org/10.2307/2570566288.2001.tb00010.xMoin, A. (2004). Merger, akuisisi & divestasi. Yogyakarta: Ekonisia.OJK. (2020). Data dan statistik perbankan syariah. Retrieved from https://www.ojk.go.id/id/kanal/syariah/data-dan-statistik/statistik-perbankan-syariah/Default.aspxReddy, K., Qamar, M., & Yahanpath, N. (2019). Do mergers and acquisitions create value?: The post-M&A performance of acquiring firms in China and India. Studies in Economics and Finance, 36(2), 240–264. https://doi.org/10.1108/SEF-01-2018-0027Tandelilin, E. (2010). Portofolio dan investasi. Yogyakarta: Kanisius.
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Rini Tri Hastuti, Alexander Halim,. "Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen Pada Perusahaan Manufaktur Periode 2015-2017". Jurnal Paradigma Akuntansi 1, nr 2 (30.07.2019): 263. http://dx.doi.org/10.24912/jpa.v1i2.4695.
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The purpose of this research is to analyze the effect of profitability, liquidity, and leverage on dividend policy significant or not. Population used in this research are manufacturing company listed in Indonesian Stock Exchange on period 2015-2017. The technique used in collecting samples that is purposive sampling, with a sample of 35 companies and 105 company data. Result of research obtained are profitability have positive effect to dividend policy, liquidity and leverage have negative effect to dividend policy.
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Lutsenko, S. I. "OPPORTUNITY COST ARE A KEY TO CASH PUZZLE OF THE COMPANY". Strategic decisions and risk management, nr 1 (3.04.2015): 98–105. http://dx.doi.org/10.17747/2078-8886-2015-1-98-105.
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Features of influence of opportunity cost on the cash policy of the Russian companies are considered. The author analyzes relationship of cause and effect of escalating of cash. The author researched features of a choice the Russian companies of sources of financing. The author shows that availability of opportunity costs forces the companies to be reoriented on internal sources of financing. Opportunity costs are the indicator for a choice of optimum financing. The model (specification) presented in work is tested for determination of its adequacy, from the point of view of quality of forecasting. It is estimated three kinds of specifications: pooled regression, regression with a random effect and regression with the fixed effect. The purpose of work attempt to open cash puzzle of company disclosing of a puzzle. That is, to reduce opportunity costs for preserving of cash as the preventive motive, allowing to struggle with financial restrictions. Novelty of the presented work consists that the companies can rationally manage cash holdings, using negative shocks (signals) in the capital market, to expect them and without supposing the situations connected with financial restrictions.
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Dura, Justita. "PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA". Jurnal Ilmiah Bisnis dan Ekonomi Asia 11, nr 1 (13.09.2018): 64–70. http://dx.doi.org/10.32812/jibeka.v11i1.34.
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This study aims to determine the effect of profitability, solvency and size of the company to the audit report lag in manufacturing companies listed in Indonesia Stock Exchange 2010-2013. The samples used as many as 105 companies with purposive sampling technique. The analysis technique used is multiple linear regression analysis. The results showed that (1) the profitability affect audit report lag indicates that companies that get a big profit tends to make the process shorter than audit firms experienced a small profit. (2) the liquidity affect audit report lag, (3) the solvency effect indicates that the high amount of debt of the company will lead the audit process is relatively long, and (4) the size of the company does affect indicating that a large or small amount of assets owned by the company does affect the length or in short the process of preparing the financial statements of the company.
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Sugiartawan, Putu, Petrus Palus i Didit Suprihanto. "Sistem Informasi Pengolahan Surat Masuk Dan Keluar Berbasis Website Pada SD Negeri 3 Sesetan Denpasar". Jurnal Sistem Informasi dan Komputer Terapan Indonesia (JSIKTI) 3, nr 3 (31.03.2021): 1–10. http://dx.doi.org/10.33173/jsikti.105.
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Mail management is a tangled thread that becomes the main problem in a company or organization. The information contained in the letter is an essential part of maintaining the confidentiality of data. Maintaining the integrity of the data becomes an essence that must be resolved in an organized manner so that incoming letters can be structured in a structured way and make it easier to search for these letters in the future. In general, the processing of incoming and outgoing mail is grouped and managed by similar grouping documents. The mail processing process still uses a number system or an agenda book, so document archiving is not optimal and less efficient in mail processing. To makes letters more organized, an information system is needed that can record and store the process of receiving letters. Using information systems directly can shorten searching for letters and storing notes in a more well-structured manner. The grouping of letters using the classification model of the decision tree algorithm can organize letters into specific groups. The set aims to speed up searching for correspondence information and the grouping to be more well structured. This study aims to build a mail processing information system. The system built can manage incoming and outgoing mail data. The research conducted in building this system is qualitative research by observing the research object.
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Karina, Arni, i Frida Kusumawardhani. "ANALYSIS OF SOLVABILITY, LIQUIDITY, AND COMPANY SIZE ON AUDIT DELAY WITH AUDIT QUALITY AS MODERATION". JRAK 15, nr 2 (9.10.2023): 209–18. http://dx.doi.org/10.23969/jrak.v15i2.7304.
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Delays in submitting financial reports are caused by the length of audit delay, of which there are various internal and external factors that affect audit delay. This study aimed to examine the direct and indirect effects of internal and external factor on audit delay use a moderating variable. The SEM-PLS technique was used to analyze data from 105 financial statements of 105 mining companies listed on the IDX from 2017-2021 based on purposive sampling with various criteria. The result showed that liquidity, solvency, company size, and audit quality significantly affect audit delays. Other result, audit quality can moderate the impact of solvency and firm size on audit delay but cannot moderate liquidity. The implications of this research for mining companies are to focus on financial performance because it can affect the length of audit delay, which will determine the good and bad assessment of a company.
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Al-Khalaf, Nidal Mohammad, i Nour Faleh Hassan. "The Role of Value Chain in Winning Satisfaction and Customer Loyalty". Iraqi Administrative Sciences Journal 1, nr 1 (30.03.2017): 87–105. http://dx.doi.org/10.33013/iqasj.v1n1y2017.pp87-105.
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Current research deals with the subject of the value chain and indicate their satisfaction and customer loyalty through the after sales services activity came the importance of research through to all of the value chain and how work to earn customer satisfaction if the value string consists of a series of activities and one of those activities is the after sales services activity that works to provide assistance to the customer after the purchase process and solve the problems associated with the procurement process by listening to the customer and work on the study Those problems, which result in customer satisfaction for those considering company earn customer satisfaction and loyalty in the meantime interest to all companies that work to increase market share and ensure its continuity under intense competition in the current economic environment.
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Wilton, Leigh S., Diana T. Sanchez, Miguel M. Unzueta, Cheryl Kaiser i Nava Caluori. "In Good Company: When Gender Diversity Boosts a Company’s Reputation". Psychology of Women Quarterly 43, nr 1 (1.10.2018): 59–72. http://dx.doi.org/10.1177/0361684318800264.
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Many companies highlight their gender diversity, in part to signal positive attributes about the organization. We explored whether or not advertising gender diversity improves White men’s beliefs about an organization. In four studies, we found that White men expected a company to have a more broadminded and tolerant climate when the company noted it was gender diverse––and the gender diversity was described as including White women––as compared to when it did not address its gender diversity. In Studies 1 ( n = 105), 2 ( n = 101), and 3 ( n = 151), a White gender-diverse organization was also viewed as more prestigious than an organization that did not address its gender diversity. In Studies 3 and 4 ( n = 183), a gender-diverse company that highlighted a Black woman employee did not receive the same overall reputation boosts as the White gender-diverse company did. Our research indicates that companies that advertise their gender diversity may receive a boost to their reputation. We suggest that this research can inform organizational efforts to address gender diversity by encouraging companies to consider the intersection of gender and race in shaping both prejudicial attitudes and the experiences of minority groups. Additional online materials for this article are available on PWQ’s website at http://journals.sagepub.com/doi/suppl/10.1177/0361684318800264
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Umdiana, Nana, Nikke Yusnita Mahardini i Irma Dewi Manurung. "Factors Analysis Structure with Profitability as Intervening Variables". AKRUAL: Jurnal Akuntansi 14, nr 1 (2.10.2022): 95–105. http://dx.doi.org/10.26740/jaj.v14n1.p95-105.
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This study aims to identify and analyzes the factors that influence capital structure with profitability as an intervening variable in mining companies listed on the Indonesia Stock Exchange (IDX). The quantitative research method was used in this study. The study used 228 data for path analysis. Classical assumption test analysis, path analysis, Sobel test, and hypothesis testing using SPSS 25 statistical tools as analytical methods. The steps for testing path analysis are as follows: First, formulate a structural equation. Second Calculate the path coefficient based on the regression coefficient. Third Calculate the path coefficient simultaneously. Finally, Calculate the path coefficient simultaneously. The results of this study indicate that sales growth does not directly affect the capital structure, while firm size directly affects capital structure. At the same time, profitability cannot mediate from sales growth or company size on capital structure
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Kuzmina, A. O., N. V. Karpenko, S. M. Popov i A. A. Rozhkov. "Economic Assessment of Options for Prospective Development of Production Subsystem of Export-Oriented Coal Companies". Mining Industry Journal (Gornay Promishlennost), nr 4/2021 (25.08.2021): 101–5. http://dx.doi.org/10.30686/1609-9192-2021-4-101-105.
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The authors review the challenges and trends of the Russian coal exports and describe fields that are potentially attractive for exports in the new coal mining centers in the East of Russia. A conclusion is made that the only option available for the Russian coal industry in the eastern parts of the country is the export-oriented sustainable development in conditions when the global coal trade is shifting towards the Asia-Pacific region. Scientific and methodological support for the implementation of investment projects of Russian coal companies has been developed for the new economic conditions. The economic and mathematical model is proposed to assess the options of perspective development of production subsystem of an export-oriented coal company, which helps to define the parameters of a rational option to develop the coal sector including the volumes of annual expenses of investors to obtain the highest revenue from coal export.
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Dörner, T., R. Van Vollenhoven, A. Doria, B. Jia, D. Fantini, J. Ross Terres, M. Silk, S. De Bono, P. Fischer i D. J. Wallace. "POS0686 BARICITINIB DECREASES ANTI-DSDNA AND IGG ANTIBODIES IN ADULTS WITH SYSTEMIC LUPUS ERYTHEMATOSUS FROM A PHASE 2 DOUBLE-BLIND, RANDOMIZED, PLACEBO-CONTROLLED TRIAL". Annals of the Rheumatic Diseases 80, Suppl 1 (19.05.2021): 588.1–589. http://dx.doi.org/10.1136/annrheumdis-2021-eular.1015.
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Background:Baricitinib (BARI), an oral, selective Janus kinase (JAK)1 and JAK2 inhibitor, improved disease severity in adults with systemic lupus erythematosus (SLE) receiving standard background therapy in a phase 2 trial1. There were no meaningful reductions in least squares mean change from baseline (BL) in levels of serologic biomarkers for SLE with BARI treatment, including anti-double-stranded deoxyribonucleic acid (anti-dsDNA) antibodies and complement component (C)3 and C41.Objectives:Evaluate the median change from BL in serologic biomarkers in subgroups and the overall population of BARI-treated SLE patients, in addition to the Systemic Lupus Erythematosus Responder Index-4 (SRI-4) response by normalization of anti-dsDNA.Methods:Data were assessed from the phase 2 trial JAHH (NCT02708095). The median change from BL in anti-dsDNA, IgG, C3, and C4 was evaluated over time among the following populations at BL: anti-dsDNA positive (≥30 IU/mL), low C3 (<90 mg/dL), low C4 (<10 mg/dL), and all patients for IgG. Statistical tests were conducted for BARI 2-mg and 4-mg compared with placebo (PBO). Among patients who were anti-dsDNA positive at BL, SRI-4 responder rate was compared for those who stayed positive or achieved normal levels by Week (Wk) 24.Results:Among patients who were anti-dsDNA positive at BL, significant decreases of anti-dsDNA antibodies were observed for BARI 2-mg and 4-mg compared to PBO beginning at Wks 2 and 4, respectively, and continuing through Wk 24 (Figure 1 and Table 1). Moreover, reductions of IgG levels were found for BARI-treated patients including significant decreases for BARI 4-mg compared to PBO at Wks 12 and 24 (Table 1). Among patients who had low levels of C3 and C4 at BL, no significant differences in median change from BL were observed over time with BARI compared to PBO. For patients who were anti-dsDNA positive at BL, no relationship in SRI-4 responder rate was observed for those who stayed positive or achieved normal levels by Wk 24, possibly due to the limited sample size.Conclusion:BARI treatment resulted in a rapid and sustained significant decrease in anti-dsDNA antibodies compared to PBO among anti-dsDNA positive SLE patients at BL, as well as a significant decrease in IgG levels in the 4-mg group at Wks 12 and 24. These data suggest that BARI may have an effect on B cell activity in SLE.References:[1]Wallace D et al. Lancet. 2018;392:222-231.Table 1.PBOBARI 2-mgBARI 4-mgWeek412244122441224Anti-dsDNA (IU/mL)a0.2 (-17.2, 17.3)2.6 (-14.8, 18.4)3.0 (-14.9, 28.3)-15.4** (-31.4, 1.9)-18.1* (-42.0, 4.1)-29.6** (-55.1, 10.3)-17.9** (-42.7, 1.8)-23.3*** (-50.9, -5.9)-15.1** (-71.9, -4.6)IgG (g/L)b-0.31 (-1.1, 0.4)0.09 (-1.1, 0.7)-0.04 (-0.9, 0.9)-0.60 (-1.3, 0.6)-0.30 (-1.3, 0.4)-0.51 (-1.7, 0.6)-0.56 (-1.2, 0.2)-0.65** (-1.3, 0.2)-0.60** (-1.7, 0.2)Data are median change from baseline (25th, 75th percentiles). aData were assessed for patients that were anti-dsDNA positive (≥30 IU/mL) at baseline (PBO N=51, BARI 2-mg N=56, BARI 4-mg N=53). bData were assessed for all patients (PBO N=105, BARI 2-mg N=105, BARI 4-mg N=104). *p≤0.05, **p≤0.01, ***p≤0.001 for BARI vs. PBO.Acknowledgements:The authors would like to acknowledge Nicole L. Byers, of Eli Lilly and Company, for medical writing and process support.Disclosure of Interests:Thomas Dörner Speakers bureau: Eli Lilly and Company, Roche, and Samsung, Consultant of: AbbVie, Celgene, Eli Lilly and Company, Janssen, Novartis, Roche, Samsung, and UCB, Grant/research support from: Janssen, Novartis, Roche, Sanofi, and UCB, Ronald van Vollenhoven Consultant of: Abbvie, Biotest, BMS, Celgene, Crescendo, Eli Lilly and Company, GSK, Janssen, Merck, Novartis, Pfizer, Roche, UCB, and Vertex, Grant/research support from: Abbvie, Amgen, BMS, GSK, Pfizer, Roche, and UCB, Andrea Doria Speakers bureau: GSK, Janssen, Pfizer, and Roche, Consultant of: Celgene, Eli Lilly and Company, and GSK, Bochao Jia Shareholder of: Eli Lilly and Company, Employee of: Eli Lilly and Company, Damiano Fantini Shareholder of: Eli Lilly and Company, Employee of: Eli Lilly and Company, Jorge Ross Terres Shareholder of: Eli Lilly and Company, Employee of: Eli Lilly and Company, Maria Silk Shareholder of: Eli Lilly and Company, Employee of: Eli Lilly and Company, Stephanie de Bono Shareholder of: Eli Lilly and Company, Employee of: Eli Lilly and Company, Peter Fischer Shareholder of: Eli Lilly and Company, Employee of: Eli Lilly and Company, Daniel J. Wallace Consultant of: Amgen, Aurunia, Eli Lilly and Company, EMD Merck Serono, GSK, and Pfizer
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Azani, Putri Kinanti, i Khairunnisa Khairunnisa. "PENGARUH LIKUIDITAS, LEVERAGE DAN PERTUMBUHAN PERUSAHAAN TERHADAP PERINGKAT OBLIGASI". JAF- Journal of Accounting and Finance 1, nr 01 (10.10.2019): 49. http://dx.doi.org/10.25124/jaf.v1i01.900.
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Bond rating is a risk scale which can illustrate the ability of a company in fulfilling its obligation to pay interest or pay off principal. The higher the bond rating, the more a company is considered able to fulfill its obligation punctually. Conversely, the lower the bond rating, the higher the risk of failure to pay.
This study was aimed to determine factors influencing bond rate. The research variables were liquidity, leverage and company growth. The research object was bonds published by non-financial and non-banking companies rated by PT. PEFINDO in 2011-2015. The sampling technique was purposive sampling, which collected 105 bonds published by 7 companies. The data analysis model in this study was logistic regression analysis using SPSS 21 sofware. The research result showed that variables liquidity and leverage had significant positive influence on bond rating while company growth had significant negative influence on bond rating
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JAENAB, Siti, Yuldi MILE, Jurana JURANA, Jamaluddin JAMALUDDIN i Mustamin MUSTAMIN. "The Effect Of Raw Material Costs And Promotional Costs On Sales Volume". Journal of Tourism Economics and Policy 1, nr 3 (31.12.2021): 114–24. http://dx.doi.org/10.38142/jtep.v1i3.181.
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This article describes how the cost of raw materials and promotional costs affect the sales volume generated by the company. This research aims to find out that the cost of raw materials and promotion costs can increase sales volume. This study uses secondary data, obtained from the annual reports of each company with the years published 2018, 2019 and 2020. The number of observations is 105 data determined by the purposive sampling method. Multiple linear regression is an analytical tool in this study. The results showed that the cost of raw materials partially affects sales volume, the promotion also costs partially affect sales volume. Simultaneously the cost of raw materials and promotion costs affect sales volume. The raw material costs incurred by the company are used to produce products that follow market demand both in terms of quality and quantity, and the company can use promotional costs appropriately.
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Andriani, Fitri, Rindi Meilani, Chandra Evendi Pardede i Wenny Anggeresia Ginting. "Pengaruh Audit Tenure, Ukuran KAP, Ukuran Perusahaan Klien Terhadap Kualitas Audit Perusahaan di Bursa Efek Indonesia". Journal of Economic, Bussines and Accounting (COSTING) 4, nr 1 (7.09.2020): 117–26. http://dx.doi.org/10.31539/costing.v4i1.1432.
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This quantitative research aimed to explain and describe the impacts of audit tenure, KAP size and company size in industrial market in Indonesia in 2016-2018. The population included 154 companies, from which samples were randomly selected based on these following criteria is Industrial market of Indonesia 2016-2018, Incomplete financial statement 2016-2018, Unregistered names in industrial market 2016-2018. Companies conducted independent audit without explanation 2016-2018, and Financial statements were published between 2016-2018. There were 105 companies sampled in this research with 315 financial statements for 3 year-period. The data were analyzed descriptively and using logistic regression test. The results of the logistic analysis showed that Audit Tenure, KAP Size, and Company Size had a positive influence on the dependent variable of this research.
Keywords : Audit Tenure, KAP Size, Company Size, Audit Quality, Manufacturing Company, Indonesia Stock Exchange
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Putri, Melinda Risqi Setya, Sri Hermuningsih i Gendro Wiyono. "Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Pertumbuhan Aset Terhadap Nilai Perusahaan". Owner 8, nr 2 (31.03.2024): 1823–38. http://dx.doi.org/10.33395/owner.v8i2.1997.
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This research aims to examine the influence of Profitability, Leverage, Company Size, and Asset Growth as independent variables on Company Value as the dependent variable. Profitability is measured by Return On Assets, Leverage is measured by Debt Ratio, company size is measured by Ln total assets, asset growth is measured by asset growth, and company value is measured by Price to Book Value. This research is quantitative research. The sample in this research was obtained using a purposive sampling method, namely selecting samples using predetermined criteria. Based on the purposive sampling method with predetermined criteria, 105 samples were obtained from 21 property and real estate sub-sector companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The analytical method used is descriptive statistical analysis, classical assumption tests which include normality tests, multicollinearity tests, autocorrelation tests, heteroscedasticity tests, as well as multiple linear regression analysis and hypothesis testing used is the coefficient of determination test (R square), F-test and test. -t which was processed using the SPSS version 26 program. The research results show that profitability has a positive and significant effect on company value, leverage has no significant effect on company value, company size has a positive and significant effect on company value, asset growth has no significant effect on company value.
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Abdo Hamud, Sh aalan Mohamed, i Raisa A. Ak hmedyanova. "Oil, gas industry of Saudi Arabia". Butlerov Communications 63, nr 9 (30.09.2020): 105–12. http://dx.doi.org/10.37952/roi-jbc-01/20-63-9-105.
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The review of the oil and gas industry in Saudi Arabia is Conducted. Data on oil and gas reserves, consumption, and exports are provided. Saudi Arabia is one of the largest non-FTI producers in the Russian Federation among the non-FTI exporters (OPEC). BL agodarya mirovym za pasam not FTI, one of the most important ones in the world, but the one with the most inquisitive in the field of energy from rasli, Saudi Arabia, is the largest exporter of oil. The data on oil reserves of the largest fields, including the largest in the world of the terikovoye non-oil field of Gavar are presented. Saudi Arabia occupies the fifth place in the world in the field of natural gas passes, with a volume of 294 trillion cubic feet, and the third place in the field of natural gas passes in the Far East. Saudi Arabia they EET de nine EXT morning not preparatively for waste water treatment, of which four PR andlegal Saudi Aramco and the OS the rest of the floor joint PR Adbrite with to foreign companies. The largest oil and gas companies represented in SaudiI Arawia are named, in particular: Saudi Aramco, Saudi Shell, Saudi Exxon Mobil, Saudi Chevron, Total, Eni, Sinopec, Sumitomo. It is shown that Saudi Ar amco is a non-state oil company of Saudi Arabia, the largest in the world in terms of oil production and oil reserves. The company also controls natural gas production in the country. Saudi Aramco is a national non-oil company Of the Saudi Aravia, which is responsible for non-oil and gas operations throughout the Kingdom. Recently, the main goal is to use unconventional gas sources, namely shale gas production. Currently, the company Saudi Aramco has more than 16 drilling rigs for the extraction of shale gas. By the end of 2020, the company is expected to extract 3 billion cubic feet of natural gas per day.
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Sari, Mutiara Putri Novita, i Andi Heru Susanto. "PENGARUH KOMPENSASI DAN PENGEMBANGAN KARIR TERHADAP LOYALITAS KARYAWAN PADA PT TOR GANDA PERKEBUNAN KARYA PERDANA". Jurnal Riset Manajemen dan Akuntansi 3, nr 2 (31.07.2023): 300–311. http://dx.doi.org/10.55606/jurima.v3i2.2305.
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Keeping employees in a company that keeps to working in the company. The study purposed to know how compensatition and career development affect employee loyalty partial and simultaneously in PT Tor Ganda Perkebunan Karya Perdana. The study used as many as 105 employees who worked there. The instrument used in this study is a questionnaire. Hypothetical testing was done using linear regression analysis with SPSS 26. The study explains that there is an effect between compensation and career development simultaneous on employee loyalty. Partial, compensation affects employee loyalty, whereas career development does not not affect employee loyalty.
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Setiawati, Erma, Pardiyanto Pardiyanto i Ifin Aria Efendi. "PERBEDAAN FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN ANTARA PERUSAHAAN PERBANKAN DAN NON PERBANKAN (Studi Empiris pada perusahaan keuangan perbankan dan non perbankan tahun 2010-2014 )". Riset Akuntansi dan Keuangan Indonesia 1, nr 2 (2.09.2016): 152–61. http://dx.doi.org/10.23917/reaksi.v1i2.2732.
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The purpose of this study was to analyze the effect of capital structure , profitability , size , liquidity to the company's value in the banking and non-banking companies and the difference. The population in this study were the banking and non-banking companies listed on the Stock Exchange in 2010-2014 .The sampling technique was purposive sampling method . The number of samples in this study on the banking company as much as 105 companies and non-banking companies 138 companies for the period 2010-2014 .The analytical method used was multiple regression analysis and different test t-test with SPSS 22. The resuld of this study indicated that no difference variable capital structure, size, profitability and liquidity of the company's banking and non-banking finance. Keywords : Value of the Company, capital structure , profitability , company size , liquidity .
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Bulygin, Yuri A. "The Trading Company of the Don Cossacks and MLiTAO in 1917: Breaking Traditional Foundations or Adapting to New Conditions. Based on the Materials of the GARO". Journal of Economic Regulation 8, nr 4 (25.12.2017): 99–105. http://dx.doi.org/10.17835/2078-5429.2017.8.4.099-105.
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Rutter, T., i J. J. Matthews. "Physiotherapy support to the Carrier Strike Group". Journal of The Royal Naval Medical Service 105, nr 3 (2019): 158–60. http://dx.doi.org/10.1136/jrnms-105-158.
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AbstractThe recent First of Class Flying Trials for the F-35 Lightning 2 took place on HMS QUEEN ELIZABETH (QNLZ) during the WESTLANT 18 deployment. WESTLANT 18 took place over four months off the eastern seaboard of the United States of America and involved a busy daily flying programme. The deployment was supported by a full Role 2 Afloat (R2A) team. The Role 1 team onboard was augmented during WESTLANT 18 with a physiotherapist. Data collected during WESTLANT 18 suggests that provision of a physiotherapist to support the Carrier Strike Group (CSG) is a force enabler and force protection asset, as they are able to keep patients on board who would otherwise require aeromedical evacuation back to the United Kingdom. The deployed physiotherapist was well employed and, when complemented by plain radiography and supported by an embarked orthopaedic surgeon, saved a significant amount of lost working hours and the associated costs of investigations and treatment in the host nation. This reduces the risk to operational capability due to musculoskeletal injury to the aircrew or to the ship’s company and embarked forces.
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Milyutkin, V. A., i V. E. Buksmann. "EFFICIENT EQUIPMENT OF SMALL AND MEDIUM AGRO-ENTERPRISES WITH MODERN RUSSIAN-GERMAN SEEDING MACHINES AND SPREADERS OF MINERAL FERTILIZERS". Izvestiya of Kabardino-Balkarian State Agrarian University named after V.M. Kokov, nr 1(35) (2022): 105–15. http://dx.doi.org/10.55196/2411-3492-2022-1-35-105-115.
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The article discusses evidence-based recommendations using graph-analytical techniques when choosing the best agricultural machines for an agricultural enterprise when modernizing the machine and tractor fleet of small and medium-sized agricultural organizations with optimal productivity and seasonal output by seeders of the Eurotechnika JSC company (Samara) German of the Amazonen-Werke company, the leading machine-building enterprise in Russia for trailed equipment, for various technologies (classic, Mini-Till, No-Till) and crops (cereals, row crops, etc.) in small and medium-sized, crop areas, agricultural enterprises. The article also discusses recommendations on the selection of spreadersdistributors that are optimal in terms of productivity and seasonal output for applying solid (granular) mineral fertilizers also in small and medium-sized agricultural enterprises, in terms of sown areas. The material of the article is of scientific and practical interest, since it allows to take into account the main condition of agriculture in the selection of optimal agricultural machines – the implementation of field work within the recommended regional agrotechnical terms, determined by the possible productivity of agricultural units. The seeders and spreaders offered in this article by a well-known company in the world are reliable and highly efficient in operation, and are in great demand among Russian farmers.
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Savchenko, M. V., i O. V. Shkurenko. "Mergers and acquisitions as a tool for increasing the competitiveness of companies". Management of Economy: Theory and Practice. Chumachenko’s Annals, nr 2019 (2019): 92–105. http://dx.doi.org/10.37405/2221-1187.2019.92-105.
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The article analyzes various theoretical approaches to the definition of mergers and acquisitions. The place of mergers and acquisitions in the sources of economic growth of the company is determined. On the basis of comparative analysis, significant signs of mergers and acquisitions are identified. The modern tendencies of development of the market of mergers and acquisitions in Ukraine are revealed. The stages of development of the Ukrainian market of mergers and acquisitions are substantiated. The main problems affecting the development of this market are identified and analyzed: geopolitical situation in the country, imperfect legal framework, insufficient amount of open information, high level of corruption, unfavorable investment climate. The types of synergistic effects that encourage the activation of mergers and acquisitions are distinguished: general synergism, operational synergism, managerial synergism, tax synergism, investment synergism, innovation synergism. The prospects of the merger and acquisition market in Ukraine will be determined, which will help to solve institutional problems, problems in the sphere of economy, law and ordering on the securities market and regulation of the legality and transparency of the procedures of transfer and acquisition of ownership of assets and in the procedures of their sale.
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Westonlie, Tommy, Hotlan Siagian i Zeplin Jiwa Husada Tarigan. "The Effect of Information Technology Application on Organizational Performance Through Cross Functional Team and Total Quality Management Implementation". Petra International Journal of Business Studies 1, nr 2 (1.12.2018): 98–105. http://dx.doi.org/10.9744/ijbs.1.2.98-105.
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In this thesis discuss the effect of Information Technology Application on Organizational Performance through Cross Functional Team and Total Quality Management Implementation on the company. In this study using primary data with 102 population and 50 samples of manufacturing companies using data collection methods, namely 5 points Likert scale in the form of questionnaires distributed in companies that are open or closed that have large and medium industrial groups on firm manufacturing in East Java. This study uses Structural Equation Modeling analysis techniques, also called path modeling with SmartPLS tools. The questionnaire collected was 57 questionnaires. The result showed that the effect of Information Technology Application on Organizational Performance was significant. The results showed that the effect of Information Technology Application on Cross Functional Team was significant, the result showed that the effect of Information Technology Application on Total Quality Management Implementation was significant, the result showed that the effect of Cross-Functional Team on Organizational Performance was significant, the result showed that the effect of Cross-Functional Team on Total Quality Management Implementation was significant and the result showed that the effect of Total Quality Management Implementation on Organizational Performance was significant in firms manufacturing in East Java.
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Chinyayev, I. R. "Calculation of specific pressures in gate valves at the gas pressure of up to 105 MPa". Proceedings of Higher Educational Institutions. Маchine Building, nr 7 (760) (lipiec 2023): 107–12. http://dx.doi.org/10.18698/0536-1044-2023-7-107-112.
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In power calculation of the valves, maximum specific pressures at the gate valves are determined only in the closed position, not taking into account decrease at the sealing fields contact area between the slide valve (wedge) and the valve seats in opening, throughput characteristic of the slide valve and working medium flow rate and density. Results are provided of calculating specific pressures at the gate of the slide valve DN 150 PN 25 MPa LLC “Scientific and Production Company “MKT-ASDM” at the gas pressure drop of up to 105 MPa depending on the slide walk stroke and taking into account the gas flow rate and density using the valve actual throughput characteristics. Specific pressures of maximum values were achieved in the slide valve relative stroke range of 0.1…0.2. It is recommended to determine the specific pressure maximum value taking into account reduction in the sealing fields contact area when the wedge is raised, throughput characteristic of the sliding gate valve and the working media flow rate and density. This should be done after calculating the specific pressure with gate valve closed according to the well-known method used in the valves’ power calculation
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Yusuf, Muhammd Yusuf, Gunawan Witjaksono, Dwi Sri Dani Afriza i Eka Suci Arista. "THE EFFECT OF COMPANY SIZE AND FINANCIAL DISTRESS ON AUDITOR SWITCHING USING THE COMPANY GROWTH AS MODERATING VARIABLE AT PROPERTY AND REAL ESTATE COMPANIES IN INDONESIA". INQUISITIVE : International Journal of Economic 2, nr 2 (29.06.2022): 100–118. http://dx.doi.org/10.35814/inquisitive.v2i2.3529.
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Switching using Company Growth as moderation variables for property and real estate companies listed in Indonesia Stock Exchange in the period of 2015 – 2019. The problem statements being investigated in this study are how is the effect of company size and financial distress on auditor switching and whether company growth could moderate the company size and financial distress on auditor switching for property and real estate companies listed Indonesia Stock Exchange in the period of 2015 – 2019. The study is quantitative research intended to find relationship between variables. The secondary data used in this study is quantitative data obtained from Indonesia Stock Exchange. The sample population of this study covers property and real estate sub-sector companies that publish financial reports in the year of 2015 – 2019. Samples are taken using purposive sampling method during the study period. Based on the completeness of panel data, 105 data were originally available and only 70 data that can be processed. The analytical method used is multiple linear regression which is processed using EViews9. This results of this study indicate that: (1) Company size has a positive effect on Auditor Switching; (2) Financial Distress has no effect on Auditor Switching; (3) Company Size which is moderated by Company Growth influences and increases the effect of Auditor Switching; (4) Financial Distress which is moderated by Company Growth has no effect on Auditor Switching. Recommendation of this study is for the investors to consider all information related to auditor switching prior to the end of auditing exercise before making decision to invest.
Keywords: Auditor Switching, Company Size, Financial Distress, Company Growth,
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Demkiv, Oleh, i Natalia Chaplynska. "IMPROVEMENT OF BASIC INTERNATIONAL MANAGERIAL APPROACHES AND THEIR IMPLEMENTATION (on the basis of Glovoapp Ukraine)". Business, Economics, Sustainability, Leadership and Innovation, nr 6-7 (30.12.2021): 105–25. http://dx.doi.org/10.37659/2663-5070-2021-6-7-105-125.
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COVID-19 pandemic affected current enterprises and demand of consumers. Consequences of such changes affect managerial approaches that are used by companies to cope with new challenges on the market. This work deeply analyses correlation between managerial approaches and decisions that support competitive advantage on market. As a result, thesis will emphasize how appropriately picked managerial methodology can impact sustainable development of consumers on market, where enterprise operates.
On this article we made an analysis of food delivery company “Glovo”, which is a delivery company that proceeds in more than 23 countries globally. It has started to operate in Spain in early 2015. Startup was founded by two proprietors Oscar Pierre and Sacha Michaud. Both proprietors were engaged in tech and digital areas that helped them to identify scales of tech resources to launch their own startup. In the article overview of overall performance of Glovo Ukraine with reference to its’ corporate structure, competitors that operate in delivery market and the way how company maintains customer expectations were described. The main goals is an identification of whether the company and its’ processes are effective in terms of competitiveness and communication with end users.
Also, the article contains analysis of relation between theoretical information and practical findings. The goal of an analysis is an identification of the most efficient way of how Glovoapp Ukraine with food delivery business model can reach the highest ratio of market share with comparison to competitors. Theoretical information is being applied in order to identify current and recommended way of proceeding. The task of the article is to identify how usage of incorrect managerial approach can affect competitive advantage of certain enterprises.
The relevance of this paper is defined by rapid growth of businesses that proceed on food delivery market and managerial decision, that are made by them. Such decisions form sustainability strategy of such enterprises, therefore contribution to fight against COVID-19 consequences and threats.
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Safaah, Nailis, i Abdul Aziz Nugraha Pratama. "Peran Transparansi Dalam Memoderasi Pengaruh Tax Avoidance, IOS dan Profitabilitas Terhadap Nilai Perusahaan". AKTSAR: Jurnal Akuntansi Syariah 6, nr 1 (30.06.2023): 70. http://dx.doi.org/10.21043/aktsar.v6i1.19810.
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<p><em>This research aims to analyze and determine the effect of tax avoidance, investment opportunity set (IOS), and profitability on company value by using company transparency as a moderating variable. This type of research is quantitative with panel data obtained from secondary data from financial reports that have been published on the website www.idx.co.id. The research sample was filtered using a purposive sampling technique with several predetermined criteria, and then 35 manufacturing companies registered with ISSI for the 2019-2021 period were produced that met the criteria so the total sample used was 105 samples. After testing with the Eviews 9 tool, the results showed that the tax avoidance variable had no effect on company value, IOS had a positive and significant effect while profitability had a positive but not significant effect. Meanwhile, company transparency is only able to moderate the relationship between IOS and company value, tax avoidance and profitability variables cannot be moderated by transparency in influencing company value.</em></p><p><strong><em> </em></strong></p><p><strong><em>Keywords</em></strong><em>: Tax Avoidance; IOS; Profitability; Firm Value; Firm Transparency</em><em></em></p>