Disclosure of Corporate Social Responsibility for Growth in Accounting Profits at Financing Companies is one of the things in assessing company performance. This study aims to determine the effect of Corporate Social Responsibility Disclosure on Accounting Profit Growth in Financing Companies Listed on the Indonesia Stock Exchange. Data analysis used statistical analysis consisting of simple linear regression, correlation coefficient, coefficient of determination, and t test. The results of this research are simple linear regression equation Y = 497.045 7.0662X, correlation coefficient 0.84881, and determination coefficient 0.7205 and t count t table 3.915 2.132 . The results showed that Corporate Social Responsibility had a positive and significant effect on the amount of accounting profit at PT. BFI Finance Indonesia, Tbk. Nur Aisyah | Nur Fatwa Basar | Rais Muharram "The Influence of Corporate Social Responsibility Disclosure on Total Accounting Profits at PT. BFI Finance Indonesia Tbk" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-1 , December 2020, URL: https://www.ijtsrd.com/papers/ijtsrd38171.pdf Paper URL : https://www.ijtsrd.com/economics/accounting/38171/the-influence-of-corporate-social-responsibility-disclosure-on-total-accounting-profits-at-pt-bfi-finance-indonesia-tbk/nur-aisyah
We were born in India and spent our careers investing professionally in the US. Every time we thought about investing in Indian stocks, we worried about corporate governance and shareholder returns. Our answer: INDF. Here is the story of why we like Indian financial companies. For more information and important disclosures, please visit www.indiafinancials.com.
India - Reflections on the Economy, Employment, Budgets, and Taxation3one4 Capital
Version: February 2020
Authored By: Mr. T.V. Mohandas Pai, Siddarth Pai, Nisha Holla, and Yash Baid
Powered By: 3one4 Capital Research Lab
A compilation of opinions, research, analysis on India's Economy, Employment, Budget, and Taxation
The report, released by the Bank Information Centre-Europe and Centre for Financial Accountability, titled ‘Financing the future? The Asian Infrastructure Investment Bank and India’s National Investment and Infrastructure Fund’ warns that the AIIB do due diligence at all levels before approving a new $200m deal with India in April for fear of turning the key on some highly-controversial projects now being stalled by the local community.
The Centre for Financial Accountability aims to strengthen and improve financial accountability within India by engaging in critical analysis, monitoring and critique of the role of financial institutions – national and international, and their impact on development, human rights and the environment, amongst other areas. For more information visit http://www.cenfa.org Get in touch with us at info@cenfa.org
We also publish Finance Matters, a weekly newsletter on the development finance. Archive can be accessed at http://www.cenfa.org/newsletter-archive/
To subscribe, email us at newsletter@cenfa.org
Financial Inclusion and Micro and Small Enterprises GrowthDr. Amarjeet Singh
The persons or firms linked with the either way of
financial transaction are known as participants of financial
inclusion financially included otherwise financially
excluded. The normal way of flow of money is routed
through banking system, post office, insurance and FBFC
channels. The MSE is financially included with operation of
saving account, current account or loan account with banks;
financial transaction with other government financial
agencies as well as some private sector NBFC. Recent
initiatives of Government of India and Indian Banking
system have accelerated the performance of financial
inclusion through various schemes such as MNREGS,
Jandhan, Atal Pension Yojna, MUDRA and so forth. The
MUDRA scheme, credit scheme for MSE, credit scheme for
KVIC & Coir firm, Kishan credit card, General Credit
Card are exclusive financial inclusion scheme for MSE
credit. Out of total size of MSEs, less than forty percent
units are getting benefits from schedule commercial banks;
as on 2017-18 only Rs. 1337 billion credit facilities given by
the lending institutions. The paper examines the current
status and potential prospect of financial inclusion at given
numbers of units and employment.
Insights Success Magazine, we have introduced The 10 Most Admired Non-Banking Financial Companies in 2018, in order to assist businesses to choose their right Non-Banking Financial Providers. Assessing the scenario in versatile perceptions our magazine has brought into light the companies.
Insights Success Magazine, we have introduced The 10 Most Admired Non-Banking Financial Companies in 2018, in order to assist businesses to choose their right Non-Banking Financial Providers. Specially featured Avanse Financial Services Limited, as cover story. Avanse Financial Services Limited is one of India's fastest growing education finance company
We were born in India and spent our careers investing professionally in the US. Every time we thought about investing in Indian stocks, we worried about corporate governance and shareholder returns. Our answer: INDF. Here is the story of why we like Indian financial companies. For more information and important disclosures, please visit www.indiafinancials.com.
India - Reflections on the Economy, Employment, Budgets, and Taxation3one4 Capital
Version: February 2020
Authored By: Mr. T.V. Mohandas Pai, Siddarth Pai, Nisha Holla, and Yash Baid
Powered By: 3one4 Capital Research Lab
A compilation of opinions, research, analysis on India's Economy, Employment, Budget, and Taxation
The report, released by the Bank Information Centre-Europe and Centre for Financial Accountability, titled ‘Financing the future? The Asian Infrastructure Investment Bank and India’s National Investment and Infrastructure Fund’ warns that the AIIB do due diligence at all levels before approving a new $200m deal with India in April for fear of turning the key on some highly-controversial projects now being stalled by the local community.
The Centre for Financial Accountability aims to strengthen and improve financial accountability within India by engaging in critical analysis, monitoring and critique of the role of financial institutions – national and international, and their impact on development, human rights and the environment, amongst other areas. For more information visit http://www.cenfa.org Get in touch with us at info@cenfa.org
We also publish Finance Matters, a weekly newsletter on the development finance. Archive can be accessed at http://www.cenfa.org/newsletter-archive/
To subscribe, email us at newsletter@cenfa.org
Financial Inclusion and Micro and Small Enterprises GrowthDr. Amarjeet Singh
The persons or firms linked with the either way of
financial transaction are known as participants of financial
inclusion financially included otherwise financially
excluded. The normal way of flow of money is routed
through banking system, post office, insurance and FBFC
channels. The MSE is financially included with operation of
saving account, current account or loan account with banks;
financial transaction with other government financial
agencies as well as some private sector NBFC. Recent
initiatives of Government of India and Indian Banking
system have accelerated the performance of financial
inclusion through various schemes such as MNREGS,
Jandhan, Atal Pension Yojna, MUDRA and so forth. The
MUDRA scheme, credit scheme for MSE, credit scheme for
KVIC & Coir firm, Kishan credit card, General Credit
Card are exclusive financial inclusion scheme for MSE
credit. Out of total size of MSEs, less than forty percent
units are getting benefits from schedule commercial banks;
as on 2017-18 only Rs. 1337 billion credit facilities given by
the lending institutions. The paper examines the current
status and potential prospect of financial inclusion at given
numbers of units and employment.
Insights Success Magazine, we have introduced The 10 Most Admired Non-Banking Financial Companies in 2018, in order to assist businesses to choose their right Non-Banking Financial Providers. Assessing the scenario in versatile perceptions our magazine has brought into light the companies.
Insights Success Magazine, we have introduced The 10 Most Admired Non-Banking Financial Companies in 2018, in order to assist businesses to choose their right Non-Banking Financial Providers. Specially featured Avanse Financial Services Limited, as cover story. Avanse Financial Services Limited is one of India's fastest growing education finance company
The last five years have been a watershed moment in Indian politics and the economy. The NDA alliance’s grand victory on the agenda of development and good days to come (achhe din) started off on a high note. But after five years, the NDA government stands delegitimized. But what followed was brazen violence against minorities, Dalits, Adivasi, women and marginal sections of the society, systematic destruction of institutions, forced poverty, the decimation of the informal sector, corruption unemployment and a stressed economy. And today, the NDA government stands delegitimized, so much so that it is termed as a quantum leap backwards.
The Centre for Financial Accountability aims to strengthen and improve financial accountability within India by engaging in critical analysis, monitoring and critique of the role of financial institutions – national and international, and their impact on development, human rights and the environment, amongst other areas. For more information visit http://www.cenfa.org Get in touch with us at info@cenfa.org
We also publish Finance Matters, a weekly newsletter on the development finance. The archive can be accessed at http://www.cenfa.org/newsletter-archive/
To subscribe, email us at newsletter@cenfa.org
A Cashless Economy Challenges and Opportunitiesijtsrd
Going cashless not only eases one’s life but also helps authenticate and formalize the transactions that are done. This helps to curb corruption and the flow of black money which results in an increase of economic growth. The expenditure incurred in printing and transportation of currency note is reduced. In a nation like India, cashless transactions are not widespread, and this is due to the technology gap and the lack of proper awareness and education. Though these are the matters of concern, the government or the financial institution need to address them to create a strong cashless economy. Dr. Vidhya Rajagopalan "A Cashless Economy: Challenges & Opportunities" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-2 , February 2021, URL: https://www.ijtsrd.com/papers/ijtsrd38611.pdf Paper Url: https://www.ijtsrd.com/management/accounting-and-finance/38611/a-cashless-economy-challenges-and-opportunities/dr-vidhya-rajagopalan
Signals coming out of world’s largest economy, US look propitious. But it’s still early days to reach any decisive conclusion. We cover this in the section on Global Trends in this month’s issue of Economy Matters.
In the section on Domestic Trends, we discuss the trends emanating out of the recent releases on IIP, Inflation, Trade, Currency & Monetary Policy during the month of October-November 2013.
The Sectoral spotlight for this issue is on Pharmaceuticals, which has been growing steadily and playing a major role in the Indian economy.
In the Special Article, we discuss the challenges and prospects, which the Micro, Small & Medium Enterprises (MSMEs) are facing currently.
Finance(research and understanding & applying analysis on ratios of Axis and ...ManjuYadav65
Here had to apply knowledge of statistics and analysis for understanding ratios of the Axis and Icici bank and understanding the trend and their growth and also the effect of banking industry and government influence on the happenings on banking sector especially private banks and their customer retention and the market affecting them.
This edition of the newsletter focuses on the areas under the taskforces formed by the B20 China which are
important to us considering India’s socio-economic development and priorities of the government.
Vibrant Gujarat Summit Profile on Financial services Opportunity in GujaratVibrant Gujarat
1. Growing importance of emerging markets like Asia and Africa
2. IT Platform sharing: Immediate access to information and integration along product lines and geography are a must for future success
3. E‐ Banking: With increasing penetration of the internet services and increasing number of people with cell phones; an expected 10‐20 percent year over year growth, personal and business banking transactions will be conducted phones more and more
4. Mobile Money: The increase of mobile phone usage in emerging markets makes mobile money a safe, low cost initiative for the financial sector. Customer questions and concerns should be addressed more quickly. This will result in improved service delivery and greater customer.
An Impact of Capital Adequacy Ratio on the Profitability of Private Sector Ba...Dr. Amarjeet Singh
Profitability being one of the cardinal principles of bank lending acts as a game changer for the survival and success of private sector banks in India. In order to stay profitable, banks have to capitalise on every penny advanced to yield the expected returns. However, considering the constraints laid down by the Reserve Bank of India, banks have to maintain a minimum capital adequacy ratio, as per the current BASEL III regulations active in India. With the mergers of public sector banks, the challenge has got just tougher for the private sector banks in India. Expansion and Diversification are the key strategies adopted by the key players from the private banking sector, however, with the minimum capital adequacy ratio observed by them, it is necessary to understand its actual impact on the bank’s profitability. This research paper aims to throw light upon the linkage that capital adequacy has with the bank’s profitability. It attempts to establish a relation between the Capital Adequacy Ratio with the Net profits of the bank. For the purpose of this study, data from the past 5 years of the leading private sector banks has been collected, namely, HDFC Bank, ICICI Bank, Kotak Mahindra Bank, AXIS Bank and YES Bank. The collected data has been analysed using Pearson’s Correlation to establish a relation between the CAR Ratio & the bank’s profitability. Hypothesis testing has been further done to study the quantum of proportionate change in the profitability with a change in the CAR Ratio for private sector banks using applicable research tools. The said research tools are applied to achieve the desired results while maintaining the required quantum of accuracy. It also aims to understand the proportionate impact of changes in CAR to the bank’s profitability, which can act as a suggested measure for banks to develop a reliable framework for efficient capital management and increase overall efficiency. The results derived from the data collected and analyzed aim to provide scope for further study on the subject matter.
MTBiz is for you if you are looking for contemporary information on business, economy and especially on banking industry of Bangladesh. You would also find periodical information on Global Economy and Commodity Markets.
A look at the current trend in the banking and insurance industry in INDIA. We understand through this PPT the various opportunities and challenges the sector is facing. We also look at the Marketing Mix of 4 major banks ICICI, HDFC, SBI and IDBI.
Financial Structure and the Financial Performance of Quoted Consumer Goods Fi...ijtsrd
The study investigated the effect of financial structure on the financial performance of quoted consumer goods firms in Nigeria. The study used profit after tax PAT to represented financial performance as the dependent variable while financial structure was disintegrated into Short Term Debt STD , Long Term Debt LTD , share capital SC and retained earnings RE as the independent variable. The data for the study were obtained from the Financial Statement and Annual Reports of the selected firms. The data set comprised fifty 50 observations comprising five year time series data spanning 2010 to 2019 from ten firms in the consumer goods sector. The panel regression technique based on Fixed and Random Effects were used for data analyses. The Hausman test showed that the Fixed Effect model is more suitable for the study. The findings revealed that STD and SC have significant positive effects on the PAT of consumer goods firms in Nigeria while LTD and RE were found to have positive but no significant effect on the PAT of consumer goods firms in Nigeria. The study conclude that b working capital management is an efficient tool for the consumer goods subsector in Nigeria. Among the contributions of the study is the use of all the four sources of funds and the use of profit after tax that tends to capture the overall effect of the various fund sources on the holistic profitability of the consumer goods firms. The recommendations included use of share capital for long term investment and working capital management for operations. Daniel, Prince Chinwendu | Dr. Joseph A. Nduka "Financial Structure and the Financial Performance of Quoted Consumer Goods Firms in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-1 , December 2020, URL: https://www.ijtsrd.com/papers/ijtsrd37967.pdf Paper URL : https://www.ijtsrd.com/management/accounting-and-finance/37967/financial-structure-and-the-financial-performance-of-quoted-consumer-goods-firms-in-nigeria/daniel-prince-chinwendu
Determinant of Corporate Social Responsibility Disclosure and its Impact on C...YogeshIJTSRD
This study examined the effect of firm performance, risk, and foreign ownership on Indonesian public manufacturing companies’ CSR disclosure and market performance. A quantitative method, the multiple linear regression two stage, was used to analyze four hypotheses. The sample was 221 firm years in the 2015 2019 period. The results showed that the financial performance and financial risk variables affected the scope of corporate social responsibility disclosure. Foreign ownership structure has no significant effect on disclosure of corporate social responsibility. The size of corporate social responsibility disclosure influenced the market performance. The research implication is that management can use CSR as a market value leverage. To be able to expand disclosure, the company must have a good performance. An increase in corporate debt increases the risk faced by the company. Management can use CSR for reduce the impact of the increasing financial risk. Imam Mas’ud | Moch. Shulthoni | Aisa Tri Agustini "Determinant of Corporate Social Responsibility Disclosure and its Impact on Company's Market Performance" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-3 , April 2021, URL: https://www.ijtsrd.com/papers/ijtsrd38730.pdf Paper URL: https://www.ijtsrd.com/economics/accounting/38730/determinant-of-corporate-social-responsibility-disclosure-and-its-impact-on-companys-market-performance/imam-mas’ud
John Mathiang, Kartika Susilowati Manufacturing companies Bank and Policy 3 ...PublisherNasir
John Mathiang Machar Mathiang, Kartika Dewi Sri Susilowati (2022). The effect of financial ratios on the performance of manufacturing companies (case study on food and beverages companies listed on Idx in 2018-2020). Bank and Policy 2(3): 58-70
The last five years have been a watershed moment in Indian politics and the economy. The NDA alliance’s grand victory on the agenda of development and good days to come (achhe din) started off on a high note. But after five years, the NDA government stands delegitimized. But what followed was brazen violence against minorities, Dalits, Adivasi, women and marginal sections of the society, systematic destruction of institutions, forced poverty, the decimation of the informal sector, corruption unemployment and a stressed economy. And today, the NDA government stands delegitimized, so much so that it is termed as a quantum leap backwards.
The Centre for Financial Accountability aims to strengthen and improve financial accountability within India by engaging in critical analysis, monitoring and critique of the role of financial institutions – national and international, and their impact on development, human rights and the environment, amongst other areas. For more information visit http://www.cenfa.org Get in touch with us at info@cenfa.org
We also publish Finance Matters, a weekly newsletter on the development finance. The archive can be accessed at http://www.cenfa.org/newsletter-archive/
To subscribe, email us at newsletter@cenfa.org
A Cashless Economy Challenges and Opportunitiesijtsrd
Going cashless not only eases one’s life but also helps authenticate and formalize the transactions that are done. This helps to curb corruption and the flow of black money which results in an increase of economic growth. The expenditure incurred in printing and transportation of currency note is reduced. In a nation like India, cashless transactions are not widespread, and this is due to the technology gap and the lack of proper awareness and education. Though these are the matters of concern, the government or the financial institution need to address them to create a strong cashless economy. Dr. Vidhya Rajagopalan "A Cashless Economy: Challenges & Opportunities" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-2 , February 2021, URL: https://www.ijtsrd.com/papers/ijtsrd38611.pdf Paper Url: https://www.ijtsrd.com/management/accounting-and-finance/38611/a-cashless-economy-challenges-and-opportunities/dr-vidhya-rajagopalan
Signals coming out of world’s largest economy, US look propitious. But it’s still early days to reach any decisive conclusion. We cover this in the section on Global Trends in this month’s issue of Economy Matters.
In the section on Domestic Trends, we discuss the trends emanating out of the recent releases on IIP, Inflation, Trade, Currency & Monetary Policy during the month of October-November 2013.
The Sectoral spotlight for this issue is on Pharmaceuticals, which has been growing steadily and playing a major role in the Indian economy.
In the Special Article, we discuss the challenges and prospects, which the Micro, Small & Medium Enterprises (MSMEs) are facing currently.
Finance(research and understanding & applying analysis on ratios of Axis and ...ManjuYadav65
Here had to apply knowledge of statistics and analysis for understanding ratios of the Axis and Icici bank and understanding the trend and their growth and also the effect of banking industry and government influence on the happenings on banking sector especially private banks and their customer retention and the market affecting them.
This edition of the newsletter focuses on the areas under the taskforces formed by the B20 China which are
important to us considering India’s socio-economic development and priorities of the government.
Vibrant Gujarat Summit Profile on Financial services Opportunity in GujaratVibrant Gujarat
1. Growing importance of emerging markets like Asia and Africa
2. IT Platform sharing: Immediate access to information and integration along product lines and geography are a must for future success
3. E‐ Banking: With increasing penetration of the internet services and increasing number of people with cell phones; an expected 10‐20 percent year over year growth, personal and business banking transactions will be conducted phones more and more
4. Mobile Money: The increase of mobile phone usage in emerging markets makes mobile money a safe, low cost initiative for the financial sector. Customer questions and concerns should be addressed more quickly. This will result in improved service delivery and greater customer.
An Impact of Capital Adequacy Ratio on the Profitability of Private Sector Ba...Dr. Amarjeet Singh
Profitability being one of the cardinal principles of bank lending acts as a game changer for the survival and success of private sector banks in India. In order to stay profitable, banks have to capitalise on every penny advanced to yield the expected returns. However, considering the constraints laid down by the Reserve Bank of India, banks have to maintain a minimum capital adequacy ratio, as per the current BASEL III regulations active in India. With the mergers of public sector banks, the challenge has got just tougher for the private sector banks in India. Expansion and Diversification are the key strategies adopted by the key players from the private banking sector, however, with the minimum capital adequacy ratio observed by them, it is necessary to understand its actual impact on the bank’s profitability. This research paper aims to throw light upon the linkage that capital adequacy has with the bank’s profitability. It attempts to establish a relation between the Capital Adequacy Ratio with the Net profits of the bank. For the purpose of this study, data from the past 5 years of the leading private sector banks has been collected, namely, HDFC Bank, ICICI Bank, Kotak Mahindra Bank, AXIS Bank and YES Bank. The collected data has been analysed using Pearson’s Correlation to establish a relation between the CAR Ratio & the bank’s profitability. Hypothesis testing has been further done to study the quantum of proportionate change in the profitability with a change in the CAR Ratio for private sector banks using applicable research tools. The said research tools are applied to achieve the desired results while maintaining the required quantum of accuracy. It also aims to understand the proportionate impact of changes in CAR to the bank’s profitability, which can act as a suggested measure for banks to develop a reliable framework for efficient capital management and increase overall efficiency. The results derived from the data collected and analyzed aim to provide scope for further study on the subject matter.
MTBiz is for you if you are looking for contemporary information on business, economy and especially on banking industry of Bangladesh. You would also find periodical information on Global Economy and Commodity Markets.
A look at the current trend in the banking and insurance industry in INDIA. We understand through this PPT the various opportunities and challenges the sector is facing. We also look at the Marketing Mix of 4 major banks ICICI, HDFC, SBI and IDBI.
Financial Structure and the Financial Performance of Quoted Consumer Goods Fi...ijtsrd
The study investigated the effect of financial structure on the financial performance of quoted consumer goods firms in Nigeria. The study used profit after tax PAT to represented financial performance as the dependent variable while financial structure was disintegrated into Short Term Debt STD , Long Term Debt LTD , share capital SC and retained earnings RE as the independent variable. The data for the study were obtained from the Financial Statement and Annual Reports of the selected firms. The data set comprised fifty 50 observations comprising five year time series data spanning 2010 to 2019 from ten firms in the consumer goods sector. The panel regression technique based on Fixed and Random Effects were used for data analyses. The Hausman test showed that the Fixed Effect model is more suitable for the study. The findings revealed that STD and SC have significant positive effects on the PAT of consumer goods firms in Nigeria while LTD and RE were found to have positive but no significant effect on the PAT of consumer goods firms in Nigeria. The study conclude that b working capital management is an efficient tool for the consumer goods subsector in Nigeria. Among the contributions of the study is the use of all the four sources of funds and the use of profit after tax that tends to capture the overall effect of the various fund sources on the holistic profitability of the consumer goods firms. The recommendations included use of share capital for long term investment and working capital management for operations. Daniel, Prince Chinwendu | Dr. Joseph A. Nduka "Financial Structure and the Financial Performance of Quoted Consumer Goods Firms in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-1 , December 2020, URL: https://www.ijtsrd.com/papers/ijtsrd37967.pdf Paper URL : https://www.ijtsrd.com/management/accounting-and-finance/37967/financial-structure-and-the-financial-performance-of-quoted-consumer-goods-firms-in-nigeria/daniel-prince-chinwendu
Determinant of Corporate Social Responsibility Disclosure and its Impact on C...YogeshIJTSRD
This study examined the effect of firm performance, risk, and foreign ownership on Indonesian public manufacturing companies’ CSR disclosure and market performance. A quantitative method, the multiple linear regression two stage, was used to analyze four hypotheses. The sample was 221 firm years in the 2015 2019 period. The results showed that the financial performance and financial risk variables affected the scope of corporate social responsibility disclosure. Foreign ownership structure has no significant effect on disclosure of corporate social responsibility. The size of corporate social responsibility disclosure influenced the market performance. The research implication is that management can use CSR as a market value leverage. To be able to expand disclosure, the company must have a good performance. An increase in corporate debt increases the risk faced by the company. Management can use CSR for reduce the impact of the increasing financial risk. Imam Mas’ud | Moch. Shulthoni | Aisa Tri Agustini "Determinant of Corporate Social Responsibility Disclosure and its Impact on Company's Market Performance" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-3 , April 2021, URL: https://www.ijtsrd.com/papers/ijtsrd38730.pdf Paper URL: https://www.ijtsrd.com/economics/accounting/38730/determinant-of-corporate-social-responsibility-disclosure-and-its-impact-on-companys-market-performance/imam-mas’ud
John Mathiang, Kartika Susilowati Manufacturing companies Bank and Policy 3 ...PublisherNasir
John Mathiang Machar Mathiang, Kartika Dewi Sri Susilowati (2022). The effect of financial ratios on the performance of manufacturing companies (case study on food and beverages companies listed on Idx in 2018-2020). Bank and Policy 2(3): 58-70
CSR Contribution made by selected Indian Manufacturing Multinational Companiesijtsrd
"The concept of CSR has gained lot of significance lately. But in India, complying provisions of CSR becomes mandatory after introduction of CSR policy in Indian Companies Act, 2013 for the companies who fulfill the certain criteria as mentioned. The rationale behind CSR is to embrace the responsibility for companies’ action and encouraging the positive impact through its activities on environment, healthcare, livelihood, rural development, education and so on. The present study has made an attempt to understand the CSR policy initiatives made by four major companies in India. All the data collected and used for research work is secondary in nature like official websites and reports published by companies, magazines, journals and other reference books. The purpose of this paper is to know the contribution made by four top Indian manufacturing MNC and analyze the same. These companies are drawn from ‘The CSR Journal Miss. Charuta P. Kulkarni ""CSR Contribution made by selected Indian Manufacturing Multinational Companies"" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Special Issue | Fostering Innovation, Integration and Inclusion Through Interdisciplinary Practices in Management , March 2019, URL: https://www.ijtsrd.com/papers/ijtsrd23055.pdf
Paper URL: https://www.ijtsrd.com/management/strategic-management/23055/csr-contribution-made-by-selected-indian-manufacturing-multinational-companies/miss-charuta-p-kulkarni"
The "India Digital SME Credit Report 2023," a collaboration between GetVantage and Redseer Strategy Consultants, reveals that a significant credit deficit of approximately $220 billion is impeding the economic progress of digitized businesses. Despite an infusion of $53 billion in FY22 and an estimated $165 billion being serviceable after accounting for unviable businesses, the current working capital deficit remains at $112 billion. The report predicts that the demand for credit will surpass $570 billion in the next five years as the number of digital SMEs doubles. This deficit hampers innovation, job creation, scaling, and efficiency building among new-economy businesses. The report underscores the crucial role of alternative financing platforms, such as revenue-based financing, in addressing this gap and fostering economic growth.
Post IFRS Convergence Investigation: Corporate Social Responsibility Disclosu...IJAEMSJORNAL
This research aims to determine the factors that influence the level of Corporate Social Responsibility Disclosures after International Financial Reporting Standards convergence by testing the effect of Institutional Ownership, Public Ownership, Board of Independent Commissioner Size and Company Size on Corporate Social Responsibility Disclosures index. Sample used are mining sector companies that listed on Indonesia Stock Exchange for period 2013-2016. The sources of the data were taken from audited financial reports and annual reports and sample were 19 banks which taken by using purposive sampling. This research uses quantitative approach with multiple linier regression analysis. The results show that institutional ownership, public ownership and company size have a positive and significant effect on corporate social responsibility disclosures. There is no evidence to suggest that board of independent commissioner size have any effect on corporate social responsibility disclosures. The results simultaneously show that Institutional Ownership, Public Ownership, Board of Independent Commissioner Size and Company Size have an influence on Corporate Social Responsibility Disclosures..
ESG Meets FinTech – A Strategic Analysis Executive SummaryMEDICI Inner Circle
MEDICI’s new ‘ESG Meets FinTech – A Strategic Analysis’ covers the impact of financial technology on Environmental, Social, and Governance (ESG) criteria. It analyzes the various dimensions of ESG and sustainability in the context of FinTech.
The Effect of Conflict Agency, Leverage, and Political Cost on Creative Accou...ijtsrd
Creative accounting occurs because managers expect a benefit from the actions they take. This creative accounting practice does not violate generally accepted accounting principles, but the existence of this practice can erode public confidence in financial statements. This research type is quantitative, using secondary data on financial statements and company annual reports. The population is infrastructure companies whose shares were listed on the Indonesia Stock Exchange during the 2020 2021. The samples taken amounted to 70 firm years observation that successively disclosed their financial statements and had complete data related to the variables used in the research. MO and audit committee testing results do not affect creative accounting. Leverage and FS have a positive effect on creative accounting. Larger companies choose revenue deferred accounting methods to avoid political costs. Ardhya Yudistira Adi Nanggala "The Effect of Conflict Agency, Leverage, and Political Cost on Creative Accounting" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-7 | Issue-4, August 2023, URL: https://www.ijtsrd.com/papers/ijtsrd57522.pdf Paper Url:https://www.ijtsrd.com/economics/accounting/57522/the-effect-of-conflict-agency-leverage-and-political-cost-on-creative-accounting/ardhya-yudistira-adi-nanggala
Corporate Social Responsibility Reporting on Performance of Oil and Gas Compa...ijtsrd
The study examined the effect of corporate social responsibility reporting on financial performance of Oil and Gas companies in Nigeria. Ex post facto research design and content analysis were adapted. A sample of ten oil and gas companies was selected for the study. The hypothesis was tested using linear regression analysis with the aid of E view 9.0. The study revealed that return on capital employed has insignificant effect on corporate social responsibility of Oil and Gas companies in Nigeria. The study recommended that the external users of corporate social responsibility reports such as the shareholders, local communities, employees and other stakeholders should device appropriate channels by which their demands for such reporting can be adequately pressed upon. Ezekwesili, Tochukwu P. | Emeneka, Ogochukwu L "Corporate Social Responsibility Reporting on Performance of Oil and Gas Companies in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-6 , October 2021, URL: https://www.ijtsrd.com/papers/ijtsrd47520.pdf Paper URL : https://www.ijtsrd.com/management/accounting-and-finance/47520/corporate-social-responsibility-reporting-on-performance-of-oil-and-gas-companies-in-nigeria/ezekwesili-tochukwu-p
Other NGOs such as Dustho Shasthya Kendro (DSK), Nijera Kori, ASA etc should give an positive steps to follow BRAC, Grammen Bank and Gono Shasthya Kendro (GSK) to develop social business in order to earn fund in collaboration of overseas investors who consider the impact of their investment and profit. The local NGOs should change their mind and reform themselves to attract overseas investments.
This research re euml xamine of what has been done by other researcher with the object of research on what is different aimed at peaceful and steady to analyze the good vibes this partial as well as simultaneous the amount of its credits micro small and medium enterprises (SMES) and prepare the funds to a third party against operating profit in public credit bank Cirebon district.
The results of the testing of hypotheses first discovered that variable credit small and medium enterprises 0.5456 or by 54,56 % show is influence against operating profit. The results of the testing of hypotheses to two variable third party funds of savings of 0.52134 or by 52,13 % show is influence against operating profit. The results of the testing of hypotheses to three variable third party funds in deposits of 0.5612 or by 56,12 % show is influence against operating profit.
All of the results of the analysis showed in constant of 0.5905 or 59.05%. This credit public bank Cirebon district contribute to the development and growth the small and medium enterprises (SMES) that is in Cirebon district and the rest is the other factors that to affect in out of what researchers do.
Organisation study of productive financial service pvt ltdVarshaYadav67
Organizational Functioning is an important factor for any Organization to achieve the desired goals and Objectives. This requires Co-ordination at all levels to smooth functioning. This report aims to understand the Function of relation to different departments
As a part of two year MBA program at the end of 1st Semester, we had to carry on a project in an organization in order to understand the organization structure and their functions. I did my Organization Study at Productive Financial Services Pvt. Ltd.
It was a great learning experience as it is quite necessary for all the management students. The main purpose of doing the organization study was to study the various departments of the organization and understand their basic functions, their purpose, achievements, competitors and the mission and vision of the company and their progress towards that.
All general information we get in course is all book knowledge, on which we entirely cannot depend. It is very important to observe the actual working of an organization and the overall structure of an organization.
The Relationship between Financial Literacy Reporting and Profitability of Sm...ijtsrd
The research was carried out to empirically examine the effect of financial literacy reporting on the profitability of small scale enterprises in Bayelsa state, Nigeria. Sample of small scale enterprises in Yenagoa city of Bayelsa state was taken, Linear Regression with Ordinary Least Square was used to test the hypotheses with the aid of SPSS version 20.0. The findings of the study revealed that there is a significant relationship between financial literacy reporting and profitability of small scale enterprises. The study recommended that it is evident that financial behavior is an important contributor to profitability of SMEs, and that a statewide financial literacy week campaign be instituted by ministries and agencies in collaboration with SME and well targeted at business owners in rural areas, financial institutions should observe thoroughly the type of businesses, knowledge in the type of businesses etc. before granting loans to small scale enterprises, access to finance is not necessarily a route to success for small scale enterprises but crucially, they need mentorship and business skills transfer to make the transition to becoming established in the formal sector and, in addition to other recommendations, SMEs must hire financial experts to help them manage their businesses as well as to deal with the issue of financial record keeping. Okpobo Timinipre Joseph | Dr. Odogu Laime Isaac "The Relationship between Financial Literacy Reporting and Profitability of Small and Medium Enterprises in Bayelsa State" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-7 | Issue-5 , October 2023, URL: https://www.ijtsrd.com/papers/ijtsrd60020.pdf Paper Url: https://www.ijtsrd.com/management/accounting-and-finance/60020/the-relationship-between-financial-literacy-reporting-and-profitability-of-small-and-medium-enterprises-in-bayelsa-state/okpobo-timinipre-joseph
Effect of Corporate Social Responsibility on Financial Performance of Listed ...ijtsrd
This study examined the effect of corporate social responsibility on financial performance of Oil and Gas Companies listed on Nigeria Stock Exchange. Ten 10 listed oil and gas firms constituted the sample size of this study between 2010 and 2020. Ex Post facto research design was adopted while secondary data were extracted from the annual reports and accounts of the sampled firms and were analysed using E Views 10.0 statistical software. The study employed inferential statistics using Pearson correlation and Panel Least Square PLS regression analysis. Three hypotheses were formulated and statistically tested at 5 per cent level of significance using regression analysis. Findings from the empirical analysis showed that ethical social responsibility has a significant and positive effect on return on assets economic social responsibility has a significant and positive effect on net profit margin legal social responsibility has significant and positive effect on return on capital employed of listed oils and gas firms in Nigeria at 5 level of significance respectively. The study recommended amongst others that oil and gas firms should comply with the environmental laws of the nation for improved and sustainable performance. Ekweozor, Maryrose Ada | Ogbodo, Okenwa Cyprian | Amahalu, Nestor Ndubuisi "Effect of Corporate Social Responsibility on Financial Performance of Listed Oil and Gas Firms in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-2 , February 2022, URL: https://www.ijtsrd.com/papers/ijtsrd49224.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/49224/effect-of-corporate-social-responsibility-on-financial-performance-of-listed-oil-and-gas-firms-in-nigeria/ekweozor-maryrose-ada
Corporate Governance Practices and Financial Statement Analysis in Rwanda A C...ijtsrd
The study used a correlation and case study designs in order to determine the relationship between financial statement analysis and corporate decision making. Data was collected from 66 randomly selected respondents who included bank management and staffs. The questionnaire used for data collection while validity was ensured by using subject matter experts to judge the content validity. Similarly, reliability ensured by pilot testing the questionnaire. Data was analyzed using descriptive statistics frequency and percentage distribution and inferential statistics multiple linear regression analysis . The researcher therefore accepts the first null hypothesis and rejects the second and third null hypotheses. It is hoped that the study will act as a guiding tool for BRD by highlighting the assessment of financial statement analysis and corporate decision making. This will encourage BRD to sustainably improve their financial statement analysis practices in order to improve corporate decision making. Furthermore, the researcher hopes that other academicians will find the findings of this study valuable in benchmarking their studies on the same subject. Dr. Pooja Nagpal | Dr. Yagnam Nagesh | Dr. Umamaheswari K "Corporate Governance Practices & Financial Statement Analysis in Rwanda - A Case Study of Bank of Rwanda" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-4 , June 2022, URL: https://www.ijtsrd.com/papers/ijtsrd50401.pdf Paper URL: https://www.ijtsrd.com/management/consumer-behaviour/50401/corporate-governance-practices-and-financial-statement-analysis-in-rwanda--a-case-study-of-bank-of-rwanda/dr-pooja-nagpal
Financial Literacy and Financial Performance of Small and Medium Enterprises ...ijtsrd
There is a perception that SMEs in Nigeria tends to lack skills and knowledge needed to run their businesses profitably. This also tend to have direct impact on the financial performance of SMEs as the small business owners may not be proficient in financial education. This paper examined the role of financial literacy in enhancing the financial performance of SMEs among selected firms in Lagos State. In order to achieve the objective of this paper, some research questions were raised and hypotheses formulated. Various literatures relating to financial literacy and financial performance were reviewed in ordered to establish a relationship between the two constructs under investigations. The study made used of primary data sourced from questionnaires administered to respondents. The research design adopted was survey research design and correlational research design. Three hundred and eighty four SMEs firms were selected from the twenty local government councils in Lagos State. The ordinary least square regression technique was used to analyze the role of financial literacy in enhancing the financial performance of SMEs. The result of the analysis revealed that a relationship exist between financial literacy and financial performance. The study further revealed that SMEs in Lagos State are lacking in financial education poor in financial knowledge weak in cash flow management lack financial discipline amongst others. It is therefore concluded that lack of financial literacy have undermined the financial performance of SMEs in Lagos State in particular and Nigeria in general. The study recommends that SMEs should engage the services of accountants and also send their owners and managers to attend accounting courses, trainings and seminars to provide the necessary basic knowledge of financial education to enable SMEs grow financially. Oguh Festus. A. | Adjene Veronica E. | Onaghise Osagie C. "Financial Literacy and Financial Performance of Small and Medium Enterprises (SMES) among Selected Firms in Lagos State" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-7 | Issue-2 , April 2023, URL: https://www.ijtsrd.com.com/papers/ijtsrd55089.pdf Paper URL: https://www.ijtsrd.com.com/management/accounting-and-finance/55089/financial-literacy-and-financial-performance-of-small-and-medium-enterprises-smes-among-selected-firms-in-lagos-state/oguh-festus-a
Similar to The Influence of Corporate Social Responsibility Disclosure on Total Accounting Profits at PT. BFI Finance Indonesia Tbk (20)
‘Six Sigma Technique’ A Journey Through its Implementationijtsrd
The manufacturing industries all over the world are facing tough challenges for growth, development and sustainability in today’s competitive environment. They have to achieve apex position by adapting with the global competitive environment by delivering goods and services at low cost, prime quality and better price to increase wealth and consumer satisfaction. Cost Management ensures profit, growth and sustainability of the business with implementation of Continuous Improvement Technique like Six Sigma. This leads to optimize Business performance. The method drives for customer satisfaction, low variation, reduction in waste and cycle time resulting into a competitive advantage over other industries which did not implement it. The main objective of this paper ‘Six Sigma Technique A Journey Through Its Implementation’ is to conceptualize the effectiveness of Six Sigma Technique through the journey of its implementation. Aditi Sunilkumar Ghosalkar "‘Six Sigma Technique’: A Journey Through its Implementation" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64546.pdf Paper Url: https://www.ijtsrd.com/other-scientific-research-area/other/64546/‘six-sigma-technique’-a-journey-through-its-implementation/aditi-sunilkumar-ghosalkar
Edge Computing in Space Enhancing Data Processing and Communication for Space...ijtsrd
Edge computing, a paradigm that involves processing data closer to its source, has gained significant attention for its potential to revolutionize data processing and communication in space missions. With the increasing complexity and data volume generated by modern space missions, traditional centralized computing approaches face challenges related to latency, bandwidth, and security. Edge computing in space, involving on board processing and analysis of data, offers promising solutions to these challenges. This paper explores the concept of edge computing in space, its benefits, applications, and future prospects in enhancing space missions. Manish Verma "Edge Computing in Space: Enhancing Data Processing and Communication for Space Missions" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64541.pdf Paper Url: https://www.ijtsrd.com/computer-science/artificial-intelligence/64541/edge-computing-in-space-enhancing-data-processing-and-communication-for-space-missions/manish-verma
Dynamics of Communal Politics in 21st Century India Challenges and Prospectsijtsrd
Communal politics in India has evolved through centuries, weaving a complex tapestry shaped by historical legacies, colonial influences, and contemporary socio political transformations. This research comprehensively examines the dynamics of communal politics in 21st century India, emphasizing its historical roots, socio political dynamics, economic implications, challenges, and prospects for mitigation. The historical perspective unravels the intricate interplay of religious identities and power dynamics from ancient civilizations to the impact of colonial rule, providing insights into the evolution of communalism. The socio political dynamics section delves into the contemporary manifestations, exploring the roles of identity politics, socio economic disparities, and globalization. The economic implications section highlights how communal politics intersects with economic issues, perpetuating disparities and influencing resource allocation. Challenges posed by communal politics are scrutinized, revealing multifaceted issues ranging from social fragmentation to threats against democratic values. The prospects for mitigation present a multifaceted approach, incorporating policy interventions, community engagement, and educational initiatives. The paper conducts a comparative analysis with international examples, identifying common patterns such as identity politics and economic disparities. It also examines unique challenges, emphasizing Indias diverse religious landscape, historical legacy, and secular framework. Lessons for effective strategies are drawn from international experiences, offering insights into inclusive policies, interfaith dialogue, media regulation, and global cooperation. By scrutinizing historical epochs, contemporary dynamics, economic implications, and international comparisons, this research provides a comprehensive understanding of communal politics in India. The proposed strategies for mitigation underscore the importance of a holistic approach to foster social harmony, inclusivity, and democratic values. Rose Hossain "Dynamics of Communal Politics in 21st Century India: Challenges and Prospects" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64528.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/history/64528/dynamics-of-communal-politics-in-21st-century-india-challenges-and-prospects/rose-hossain
Assess Perspective and Knowledge of Healthcare Providers Towards Elehealth in...ijtsrd
Background and Objective Telehealth has become a well known tool for the delivery of health care in Saudi Arabia, and the perspective and knowledge of healthcare providers are influential in the implementation, adoption and advancement of the method. This systematic review was conducted to examine the current literature base regarding telehealth and the related healthcare professional perspective and knowledge in the Kingdom of Saudi Arabia. Materials and Methods This systematic review was conducted by searching 7 databases including, MEDLINE, CINHAL, Web of Science, Scopus, PubMed, PsycINFO, and ProQuest Central. Studies on healthcare practitioners telehealth knowledge and perspectives published in English in Saudi Arabia from 2000 to 2023 were included. Boland directed this comprehensive review. The researchers examined each connected study using the AXIS tool, which evaluates cross sectional systematic reviews. Narrative synthesis was used to summarise and convey the data. Results Out of 1840 search results, 10 studies were included. Positive outlook and limited knowledge among providers were seen across trials. Healthcare professionals like telehealth for its ability to improve quality, access, and delivery, save time and money, and be successful. Age, gender, occupation, and work experience also affect health workers knowledge. In Saudi Arabia, healthcare professionals face inadequate expert assistance, patient privacy, internet connection concerns, lack of training courses, lack of telehealth understanding, and high costs while performing telemedicine. Conclusions Healthcare practitioners telehealth perceptions and knowledge were examined in this systematic study. Its collection of concerned experts different personal attitudes and expertise would help enhance telehealths implementation in Saudi Arabia, develop its healthcare delivery alternative, and eliminate frequent problems. Badriah Mousa I Mulayhi | Dr. Jomin George | Judy Jenkins "Assess Perspective and Knowledge of Healthcare Providers Towards Elehealth in Saudi Arabia: A Systematic Review" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64535.pdf Paper Url: https://www.ijtsrd.com/medicine/other/64535/assess-perspective-and-knowledge-of-healthcare-providers-towards-elehealth-in-saudi-arabia-a-systematic-review/badriah-mousa-i-mulayhi
The Impact of Digital Media on the Decentralization of Power and the Erosion ...ijtsrd
The impact of digital media on the distribution of power and the weakening of traditional gatekeepers has gained considerable attention in recent years. The adoption of digital technologies and the internet has resulted in declining influence and power for traditional gatekeepers such as publishing houses and news organizations. Simultaneously, digital media has facilitated the emergence of new voices and players in the media industry. Digital medias impact on power decentralization and gatekeeper erosion is visible in several ways. One significant aspect is the democratization of information, which enables anyone with an internet connection to publish and share content globally, leading to citizen journalism and bypassing traditional gatekeepers. Another aspect is the disruption of conventional media industry business models, as traditional organizations struggle to adjust to the decrease in advertising revenue and the rise of digital platforms. Alternative business models, such as subscription models and crowdfunding, have become more prevalent, leading to the emergence of new players. Overall, the impact of digital media on the distribution of power and the weakening of traditional gatekeepers has brought about significant changes in the media landscape and the way information is shared. Further research is required to fully comprehend the implications of these changes and their impact on society. Dr. Kusum Lata "The Impact of Digital Media on the Decentralization of Power and the Erosion of Traditional Gatekeepers" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64544.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/political-science/64544/the-impact-of-digital-media-on-the-decentralization-of-power-and-the-erosion-of-traditional-gatekeepers/dr-kusum-lata
Online Voices, Offline Impact Ambedkars Ideals and Socio Political Inclusion ...ijtsrd
This research investigates the nexus between online discussions on Dr. B.R. Ambedkars ideals and their impact on social inclusion among college students in Gurugram, Haryana. Surveying 240 students from 12 government colleges, findings indicate that 65 actively engage in online discussions, with 80 demonstrating moderate to high awareness of Ambedkars ideals. Statistically significant correlations reveal that higher online engagement correlates with increased awareness p 0.05 and perceived social inclusion. Variations across colleges and a notable effect of college type on perceived social inclusion highlight the influence of contextual factors. Furthermore, the intersectional analysis underscores nuanced differences based on gender, caste, and socio economic status. Dr. Kusum Lata "Online Voices, Offline Impact: Ambedkar's Ideals and Socio-Political Inclusion - A Study of Gurugram District" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64543.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/political-science/64543/online-voices-offline-impact-ambedkars-ideals-and-sociopolitical-inclusion--a-study-of-gurugram-district/dr-kusum-lata
Problems and Challenges of Agro Entreprenurship A Studyijtsrd
Noting calls for contextualizing Agro entrepreneurs problems and challenges of the agro entrepreneurs and for greater attention to the Role of entrepreneurs in agro entrepreneurship research, we conduct a systematic literature review of extent research in agriculture entrepreneurship to overcome the study objectives of complications of agro entrepreneurs through various factors, Development of agriculture products is a key factor for the overall economic growth of agro entrepreneurs Agro Entrepreneurs produces firsthand large scale employment, utilizes the labor and natural resources, This research outlines the problems of Weather and Soil Erosions, Market price fluctuation, stimulates labor cost problems, reduces concentration of Price volatility, Dependency on Intermediaries, induces Limited Bargaining Power, and Storage and Transportation Costs. This paper mainly devoted to highlight Problems and challenges faced for the sustainable of Agro Entrepreneurs in India. Vinay Prasad B "Problems and Challenges of Agro Entreprenurship - A Study" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64540.pdf Paper Url: https://www.ijtsrd.com/other-scientific-research-area/other/64540/problems-and-challenges-of-agro-entreprenurship--a-study/vinay-prasad-b
Comparative Analysis of Total Corporate Disclosure of Selected IT Companies o...ijtsrd
Disclosure is a process through which a business enterprise communicates with external parties. A corporate disclosure is communication of financial and non financial information of the activities of a business enterprise to the interested entities. Corporate disclosure is done through publishing annual reports. So corporate disclosure through annual reports plays a vital role in the life of all the companies and provides valuable information to investors. The basic objectives of corporate disclosure is to give a true and fair view of companies to the parties related either directly or indirectly like owner, government, creditors, shareholders etc. in the companies act, provisions have been made about mandatory and voluntary disclosure. The IT sector in India is rapidly growing, the trend to invest in the IT sector is rising and employment opportunities in IT sectors are also increasing. Therefore the IT sector is expected to have fair, full and adequate disclosure of all information. Unfair and incomplete disclosure may adversely affect the entire economy. A research study on disclosure practices of IT companies could play an important role in this regard. Hence, the present research study has been done to study and review comparative analysis of total corporate disclosure of selected IT companies of India and to put forward overall findings and suggestions with a view to increase disclosure score of these companies. The researcher hopes that the present research study will be helpful to all selected Companies for improving level of corporate disclosure through annual reports as well as the government, creditors, investors, all business organizations and upcoming researcher for comparative analyses of level of corporate disclosure with special reference to selected IT companies. Dr. Vaibhavi D. Thaker "Comparative Analysis of Total Corporate Disclosure of Selected IT Companies of India" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64539.pdf Paper Url: https://www.ijtsrd.com/other-scientific-research-area/other/64539/comparative-analysis-of-total-corporate-disclosure-of-selected-it-companies-of-india/dr-vaibhavi-d-thaker
The Impact of Educational Background and Professional Training on Human Right...ijtsrd
This study investigated the impact of educational background and professional training on human rights awareness among secondary school teachers in the Marathwada region of Maharashtra, India. The key findings reveal that higher levels of education, particularly a master’s degree, and fields of study related to education, humanities, or social sciences are associated with greater human rights awareness among teachers. Additionally, both pre service teacher training and in service professional development programs focused on human rights education significantly enhance teacher’s knowledge, skills, and competencies in promoting human rights principles in their classrooms. Baig Ameer Bee Mirza Abdul Aziz | Dr. Syed Azaz Ali Amjad Ali "The Impact of Educational Background and Professional Training on Human Rights Awareness among Secondary School Teachers" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64529.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/education/64529/the-impact-of-educational-background-and-professional-training-on-human-rights-awareness-among-secondary-school-teachers/baig-ameer-bee-mirza-abdul-aziz
A Study on the Effective Teaching Learning Process in English Curriculum at t...ijtsrd
“One Language sets you in a corridor for life. Two languages open every door along the way” Frank Smith English as a foreign language or as a second language has been ruling in India since the period of Lord Macaulay. But the question is how much we teach or learn English properly in our culture. Is there any scope to use English as a language rather than a subject How much we learn or teach English without any interference of mother language specially in the classroom teaching learning scenario in West Bengal By considering all these issues the researcher has attempted in this article to focus on the effective teaching learning process comparing to other traditional strategies in the field of English curriculum at the secondary level to investigate whether they fulfill the present teaching learning requirements or not by examining the validity of the present curriculum of English. The purpose of this study is to focus on the effectiveness of the systematic, scientific, sequential and logical transaction of the course between the teachers and the learners in the perspective of the 5Es programme that is engage, explore, explain, extend and evaluate. Sanchali Mondal | Santinath Sarkar "A Study on the Effective Teaching Learning Process in English Curriculum at the Secondary Level of West Bengal" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd62412.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/education/62412/a-study-on-the-effective-teaching-learning-process-in-english-curriculum-at-the-secondary-level-of-west-bengal/sanchali-mondal
The Role of Mentoring and Its Influence on the Effectiveness of the Teaching ...ijtsrd
This paper reports on a study which was conducted to investigate the role of mentoring and its influence on the effectiveness of the teaching of Physics in secondary schools in the South West Region of Cameroon. The study adopted the convergent parallel mixed methods design, focusing on respondents in secondary schools in the South West Region of Cameroon. Both quantitative and qualitative data were collected, analysed separately, and the results were compared to see if the findings confirm or disconfirm each other. The quantitative analysis found that majority of the respondents 72 of Physics teachers affirmed that they had more experienced colleagues as mentors to help build their confidence, improve their teaching, and help them improve their effectiveness and efficiency in guiding learners’ achievements. Only 28 of the respondents disagreed with these statements. With majority respondents 72 agreeing with the statements, it implies that in most secondary schools, experienced Physics teachers act as mentors to build teachers’ confidence in teaching and improving students’ learning. The interview qualitative data analysis summarized how secondary school Principals use meetings with mentors and mentees to promote mentorship in the school milieu. This has helped strengthen teachers’ classroom practices in secondary schools in the South West Region of Cameroon. With the results confirming each other, the study recommends that mentoring should focus on helping teachers employ social interactions and instructional practices feedback and clarity in teaching that have direct measurable impact on students’ learning achievements. Andrew Ngeim Sumba | Frederick Ebot Ashu | Peter Agborbechem Tambi "The Role of Mentoring and Its Influence on the Effectiveness of the Teaching of Physics in Secondary Schools in the South West Region of Cameroon" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64524.pdf Paper Url: https://www.ijtsrd.com/management/management-development/64524/the-role-of-mentoring-and-its-influence-on-the-effectiveness-of-the-teaching-of-physics-in-secondary-schools-in-the-south-west-region-of-cameroon/andrew-ngeim-sumba
Design Simulation and Hardware Construction of an Arduino Microcontroller Bas...ijtsrd
This study primarily focuses on the design of a high side buck converter using an Arduino microcontroller. The converter is specifically intended for use in DC DC applications, particularly in standalone solar PV systems where the PV output voltage exceeds the load or battery voltage. To evaluate the performance of the converter, simulation experiments are conducted using Proteus Software. These simulations provide insights into the input and output voltages, currents, powers, and efficiency under different state of charge SoC conditions of a 12V,70Ah rechargeable lead acid battery. Additionally, the hardware design of the converter is implemented, and practical data is collected through operation, monitoring, and recording. By comparing the simulation results with the practical results, the efficiency and performance of the designed converter are assessed. The findings indicate that while the buck converter is suitable for practical use in standalone PV systems, its efficiency is compromised due to a lower output current. Chan Myae Aung | Dr. Ei Mon "Design Simulation and Hardware Construction of an Arduino-Microcontroller Based DC-DC High-Side Buck Converter for Standalone PV System" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64518.pdf Paper Url: https://www.ijtsrd.com/engineering/mechanical-engineering/64518/design-simulation-and-hardware-construction-of-an-arduinomicrocontroller-based-dcdc-highside-buck-converter-for-standalone-pv-system/chan-myae-aung
Sustainable Energy by Paul A. Adekunte | Matthew N. O. Sadiku | Janet O. Sadikuijtsrd
Energy becomes sustainable if it meets the needs of the present without compromising the ability of future generations to meet their own needs. Some of the definitions of sustainable energy include the considerations of environmental aspects such as greenhouse gas emissions, social, and economic aspects such as energy poverty. Generally far more sustainable than fossil fuel are renewable energy sources such as wind, hydroelectric power, solar, and geothermal energy sources. Worthy of note is that some renewable energy projects, like the clearing of forests to produce biofuels, can cause severe environmental damage. The sustainability of nuclear power which is a low carbon source is highly debated because of concerns about radioactive waste, nuclear proliferation, and accidents. The switching from coal to natural gas has environmental benefits, including a lower climate impact, but could lead to delay in switching to more sustainable options. “Carbon capture and storage” can be built into power plants to remove the carbon dioxide CO2 emissions, but this technology is expensive and has rarely been implemented. Leading non renewable energy sources around the world is fossil fuels, coal, petroleum, and natural gas. Nuclear energy is usually considered another non renewable energy source, although nuclear energy itself is a renewable energy source, but the material used in nuclear power plants is not. The paper addresses the issue of sustainable energy, its attendant benefits to the future generation, and humanity in general. Paul A. Adekunte | Matthew N. O. Sadiku | Janet O. Sadiku "Sustainable Energy" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64534.pdf Paper Url: https://www.ijtsrd.com/engineering/electrical-engineering/64534/sustainable-energy/paul-a-adekunte
Concepts for Sudan Survey Act Implementations Executive Regulations and Stand...ijtsrd
This paper aims to outline the executive regulations, survey standards, and specifications required for the implementation of the Sudan Survey Act, and for regulating and organizing all surveying work activities in Sudan. The act has been discussed for more than 5 years. The Land Survey Act was initiated by the Sudan Survey Authority and all official legislations were headed by the Sudan Ministry of Justice till it was issued in 2022. The paper presents conceptual guidelines to be used for the Survey Act implementation and to regulate the survey work practice, standardizing the field surveys, processing, quality control, procedures, and the processes related to survey work carried out by the stakeholders and relevant authorities in Sudan. The conceptual guidelines are meant to improve the quality and harmonization of geospatial data and to aid decision making processes as well as geospatial information systems. The established comprehensive executive regulations will govern and regulate the implementation of the Sudan Survey Geomatics Act in all surveying and mapping practices undertaken by the Sudan Survey Authority SSA and state local survey departments for public or private sector organizations. The targeted standards and specifications include the reference frame, projection, coordinate systems, and the guidelines and specifications that must be followed in the field of survey work, processes, and mapping products. In the last few decades, there has been a growing awareness of the importance of geomatics activities and measurements on the Earths surface in space and time, together with observing and mapping the changes. In such cases, data must be captured promptly, standardized, and obtained with more accuracy and specified in much detail. The paper will also highlight the current situation in Sudan, the degree to which survey standards are used, the problems encountered, and the errors that arise from not using the standards and survey specifications. Kamal A. A. Sami "Concepts for Sudan Survey Act Implementations - Executive Regulations and Standards" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63484.pdf Paper Url: https://www.ijtsrd.com/engineering/civil-engineering/63484/concepts-for-sudan-survey-act-implementations--executive-regulations-and-standards/kamal-a-a-sami
Towards the Implementation of the Sudan Interpolated Geoid Model Khartoum Sta...ijtsrd
The discussions between ellipsoid and geoid have invoked many researchers during the recent decades, especially during the GNSS technology era, which had witnessed a great deal of development but still geoid undulation requires more investigations. To figure out a solution for Sudans local geoid, this research has tried to intake the possibility of determining the geoid model by following two approaches, gravimetric and geometrical geoid model determination, by making use of GNSS leveling benchmarks at Khartoum state. The Benchmarks are well distributed in the study area, in which, the horizontal coordinates and the height above the ellipsoid have been observed by GNSS while orthometric heights were carried out using precise leveling. The Global Geopotential Model GGM represented in EGM2008 has been exploited to figure out the geoid undulation at the benchmarks in the study area. This is followed by a fitting process, that has been done to suit the geoid undulation data which has been computed using GNSS leveling data and geoid undulation inspired by the EGM2008. Two geoid surfaces were created after the fitting process to ensure that they are identical and both of them could be counted for getting the same geoid undulation with an acceptable accuracy. In this respect, statistical operation played an important role in ensuring the consistency and integrity of the model by applying cross validation techniques splitting the data into training and testing datasets for building the geoid model and testing its eligibility. The geometrical solution for geoid undulation computation has been utilized by applying straightforward equations that facilitate the calculation of the geoid undulation directly through applying statistical techniques for the GNSS leveling data of the study area to get the common equation parameters values that could be utilized to calculate geoid undulation of any position in the study area within the claimed accuracy. Both systems were checked and proved eligible to be used within the study area with acceptable accuracy which may contribute to solving the geoid undulation problem in the Khartoum area, and be further generalized to determine the geoid model over the entire country, and this could be considered in the future, for regional and continental geoid model. Ahmed M. A. Mohammed. | Kamal A. A. Sami "Towards the Implementation of the Sudan Interpolated Geoid Model (Khartoum State Case Study)" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63483.pdf Paper Url: https://www.ijtsrd.com/engineering/civil-engineering/63483/towards-the-implementation-of-the-sudan-interpolated-geoid-model-khartoum-state-case-study/ahmed-m-a-mohammed
Activating Geospatial Information for Sudans Sustainable Investment Mapijtsrd
Sudan is witnessing an acceleration in the processes of development and transformation in the performance of government institutions to raise the productivity and investment efficiency of the government sector. The development plans and investment opportunities have focused on achieving national goals in various sectors. This paper aims to illuminate the path to the future and provide geospatial data and information to develop the investment climate and environment for all sized businesses, and to bridge the development gap between the Sudan states. The Sudan Survey Authority SSA is the main advisor to the Sudan Government in conducting surveying, mappings, designing, and developing systems related to geospatial data and information. In recent years, SSA made a strategic partnership with the Ministry of Investment to activate Geospatial Information for Sudans Sustainable Investment and in particular, for the preparation and implementation of the Sudan investment map, based on the directives and objectives of the Ministry of Investment MI in Sudan. This paper comes within the framework of activating the efforts of the Ministry of Investment to develop technical investment services by applying techniques adopted by the Ministry and its strategic partners for advancing investment processes in the country. Kamal A. A. Sami "Activating Geospatial Information for Sudan's Sustainable Investment Map" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63482.pdf Paper Url: https://www.ijtsrd.com/engineering/information-technology/63482/activating-geospatial-information-for-sudans-sustainable-investment-map/kamal-a-a-sami
Educational Unity Embracing Diversity for a Stronger Societyijtsrd
In a rapidly changing global landscape, the importance of education as a unifying force cannot be overstated. This paper explores the crucial role of educational unity in fostering a stronger and more inclusive society through the embrace of diversity. By examining the benefits of diverse learning environments, the paper aims to highlight the positive impact on societal strength. The discussion encompasses various dimensions, from curriculum design to classroom dynamics, and emphasizes the need for educational institutions to become catalysts for unity in diversity. It highlights the need for a paradigm shift in educational policies, curricula, and pedagogical approaches to ensure that they are reflective of the diverse fabric of society. This paper also addresses the challenges associated with implementing inclusive educational practices and offers practical strategies for overcoming barriers. It advocates for collaborative efforts between educational institutions, policymakers, and communities to create a supportive ecosystem that promotes diversity and unity. Mr. Amit Adhikari | Madhumita Teli | Gopal Adhikari "Educational Unity: Embracing Diversity for a Stronger Society" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64525.pdf Paper Url: https://www.ijtsrd.com/humanities-and-the-arts/education/64525/educational-unity-embracing-diversity-for-a-stronger-society/mr-amit-adhikari
Integration of Indian Indigenous Knowledge System in Management Prospects and...ijtsrd
The diversity of indigenous knowledge systems in India is vast and can vary significantly between different communities and regions. Preserving and respecting these knowledge systems is crucial for maintaining cultural heritage, promoting sustainable practices, and fostering cross cultural understanding. In this paper, an overview of the prospects and challenges associated with incorporating Indian indigenous knowledge into management is explored. It is found that IIKS helps in management in many areas like sustainable development, tourism, food security, natural resource management, cultural preservation and innovation, etc. However, IIKS integration with management faces some challenges in the form of a lack of documentation, cultural sensitivity, language barriers legal framework, etc. Savita Lathwal "Integration of Indian Indigenous Knowledge System in Management: Prospects and Challenges" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63500.pdf Paper Url: https://www.ijtsrd.com/management/accounting-and-finance/63500/integration-of-indian-indigenous-knowledge-system-in-management-prospects-and-challenges/savita-lathwal
DeepMask Transforming Face Mask Identification for Better Pandemic Control in...ijtsrd
The COVID 19 pandemic has highlighted the crucial need of preventive measures, with widespread use of face masks being a key method for slowing the viruss spread. This research investigates face mask identification using deep learning as a technological solution to be reducing the risk of coronavirus transmission. The proposed method uses state of the art convolutional neural networks CNNs and transfer learning to automatically recognize persons who are not wearing masks in a variety of circumstances. We discuss how this strategy improves public health and safety by providing an efficient manner of enforcing mask wearing standards. The report also discusses the obstacles, ethical concerns, and prospective applications of face mask detection systems in the ongoing fight against the pandemic. Dilip Kumar Sharma | Aaditya Yadav "DeepMask: Transforming Face Mask Identification for Better Pandemic Control in the COVID-19 Era" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd64522.pdf Paper Url: https://www.ijtsrd.com/engineering/electronics-and-communication-engineering/64522/deepmask-transforming-face-mask-identification-for-better-pandemic-control-in-the-covid19-era/dilip-kumar-sharma
Streamlining Data Collection eCRF Design and Machine Learningijtsrd
Efficient and accurate data collection is paramount in clinical trials, and the design of Electronic Case Report Forms eCRFs plays a pivotal role in streamlining this process. This paper explores the integration of machine learning techniques in the design and implementation of eCRFs to enhance data collection efficiency. We delve into the synergies between eCRF design principles and machine learning algorithms, aiming to optimize data quality, reduce errors, and expedite the overall data collection process. The application of machine learning in eCRF design brings forth innovative approaches to data validation, anomaly detection, and real time adaptability. This paper discusses the benefits, challenges, and future prospects of leveraging machine learning in eCRF design for streamlined and advanced data collection in clinical trials. Dhanalakshmi D | Vijaya Lakshmi Kannareddy "Streamlining Data Collection: eCRF Design and Machine Learning" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-8 | Issue-1 , February 2024, URL: https://www.ijtsrd.com/papers/ijtsrd63515.pdf Paper Url: https://www.ijtsrd.com/biological-science/biotechnology/63515/streamlining-data-collection-ecrf-design-and-machine-learning/dhanalakshmi-d
How to Split Bills in the Odoo 17 POS ModuleCeline George
Bills have a main role in point of sale procedure. It will help to track sales, handling payments and giving receipts to customers. Bill splitting also has an important role in POS. For example, If some friends come together for dinner and if they want to divide the bill then it is possible by POS bill splitting. This slide will show how to split bills in odoo 17 POS.
Synthetic Fiber Construction in lab .pptxPavel ( NSTU)
Synthetic fiber production is a fascinating and complex field that blends chemistry, engineering, and environmental science. By understanding these aspects, students can gain a comprehensive view of synthetic fiber production, its impact on society and the environment, and the potential for future innovations. Synthetic fibers play a crucial role in modern society, impacting various aspects of daily life, industry, and the environment. ynthetic fibers are integral to modern life, offering a range of benefits from cost-effectiveness and versatility to innovative applications and performance characteristics. While they pose environmental challenges, ongoing research and development aim to create more sustainable and eco-friendly alternatives. Understanding the importance of synthetic fibers helps in appreciating their role in the economy, industry, and daily life, while also emphasizing the need for sustainable practices and innovation.
This is a presentation by Dada Robert in a Your Skill Boost masterclass organised by the Excellence Foundation for South Sudan (EFSS) on Saturday, the 25th and Sunday, the 26th of May 2024.
He discussed the concept of quality improvement, emphasizing its applicability to various aspects of life, including personal, project, and program improvements. He defined quality as doing the right thing at the right time in the right way to achieve the best possible results and discussed the concept of the "gap" between what we know and what we do, and how this gap represents the areas we need to improve. He explained the scientific approach to quality improvement, which involves systematic performance analysis, testing and learning, and implementing change ideas. He also highlighted the importance of client focus and a team approach to quality improvement.
The Art Pastor's Guide to Sabbath | Steve ThomasonSteve Thomason
What is the purpose of the Sabbath Law in the Torah. It is interesting to compare how the context of the law shifts from Exodus to Deuteronomy. Who gets to rest, and why?
The French Revolution, which began in 1789, was a period of radical social and political upheaval in France. It marked the decline of absolute monarchies, the rise of secular and democratic republics, and the eventual rise of Napoleon Bonaparte. This revolutionary period is crucial in understanding the transition from feudalism to modernity in Europe.
For more information, visit-www.vavaclasses.com
Palestine last event orientationfvgnh .pptxRaedMohamed3
An EFL lesson about the current events in Palestine. It is intended to be for intermediate students who wish to increase their listening skills through a short lesson in power point.
2024.06.01 Introducing a competency framework for languag learning materials ...Sandy Millin
http://sandymillin.wordpress.com/iateflwebinar2024
Published classroom materials form the basis of syllabuses, drive teacher professional development, and have a potentially huge influence on learners, teachers and education systems. All teachers also create their own materials, whether a few sentences on a blackboard, a highly-structured fully-realised online course, or anything in between. Despite this, the knowledge and skills needed to create effective language learning materials are rarely part of teacher training, and are mostly learnt by trial and error.
Knowledge and skills frameworks, generally called competency frameworks, for ELT teachers, trainers and managers have existed for a few years now. However, until I created one for my MA dissertation, there wasn’t one drawing together what we need to know and do to be able to effectively produce language learning materials.
This webinar will introduce you to my framework, highlighting the key competencies I identified from my research. It will also show how anybody involved in language teaching (any language, not just English!), teacher training, managing schools or developing language learning materials can benefit from using the framework.
How to Make a Field invisible in Odoo 17Celine George
It is possible to hide or invisible some fields in odoo. Commonly using “invisible” attribute in the field definition to invisible the fields. This slide will show how to make a field invisible in odoo 17.
The Indian economy is classified into different sectors to simplify the analysis and understanding of economic activities. For Class 10, it's essential to grasp the sectors of the Indian economy, understand their characteristics, and recognize their importance. This guide will provide detailed notes on the Sectors of the Indian Economy Class 10, using specific long-tail keywords to enhance comprehension.
For more information, visit-www.vavaclasses.com
2. International Journal of Trend in Scientific Research and Development (IJTSRD) @ www.ijtsrd.com eISSN: 2456-6470
@ IJTSRD | Unique Paper ID – IJTSRD38171 | Volume – 5 | Issue – 1 | November-December 2020 Page 1180
surrounding environment. Corporate social responsibility
can be in the form of financial assistance or infrastructure.
At first, Corporate Social Responsibility was voluntary, but
over time the nature of CSR has also changed into
something that is required or mandatory. This is regulated
in Law Number 40 of 2007 concerning Limited Liability
Companies (PT Law), which was passed on July 20, 2007.
Article 74 of the Limited Liability Company Law states: (1)
Companies that carry out their business activities in the
field of and / or are related to natural resources are
required to carry out Social and Environmental
Responsibility (TJSL). (2) TJSL is the obligation of the
Company which is budgeted and calculated as the cost of
the Company, the implementation of which is carried out
with due regard to appropriateness and fairness. (3)
Companies that do not carry out their obligations are
subject to sanctions in accordance with the provisions of
laws and regulations. This is what makes all companies
have to carry out their social responsibility towards their
environment.
(Sayekti and Wondabio, 2007) with the research title "The
Effect of CSR Disclosure on the Earning Response
Coefficient" states that CSR has a negative effect on the
Earning Response Coefficient. This is because the results
of the interaction between Unexpected Earnings (UE) and
the control variable beta show negative results for ERC,
this means that the more risky a company is, the lower the
ERC. This is reinforced by an indication that investors
appreciate the CSR disclosed in the company's annual
report.
Research (Kusumadilaga 2010) entitled "The Effect of
Corporate Social Responsibility on firm value with
profitability as a moderating variable" states that CSR
disclosure has a significant effect on firm value. However,
profitability as a moderating variable does not affect the
relationship between CSR disclosure and firm value. Thus,
the size of the profitability obtained by the company will
not affect the company's value for disclosure of Corporate
Social Responsibility. This is also influenced by the
enactment of Law No. 40 of 2007 concerning Limited
Liability Companies.
Meanwhile, Rosiana, Juliarsa, and Ratnasari in their
research in 2013 entitled "The Influence of CSR on Firm
Value with Profitability as a Moderating Variable" stated
that in their testing and analysis results showed that CSR
disclosure had a positive and significant effect on firm
value and profitability was able to strengthen corporate
disclosure. Social Responsibility for company value. The
higher the profitability will make the management able to
carry out and disclose CSR activities more widely and
better in their implementation. Therefore, with various
research results, it is necessary to conduct research
related to the effect of Corporate Social Responsibility
Disclosure on the amount of accounting profit, especially
at PT. BFI Finance Indonesia Tbk.
2. LITERATURE REVIEW
2.1. Accounting Profit
Income statement is a report that measures the success of
operations and company performance for a certain period
of time. The calculation of profit and loss is very important
because it provides both investors and creditors with
information that can help the company to predict the
amount, timing, and uncertainty of future cash flows. An
accurate forecast of future cash flows determines the
profitability of its claim repayments against the company.
The profit and loss calculation helps financial statement
users predict future cash flows (Irianti, 2008: 5).
The goal of every company is to maximize profits. Profit or
profit (profit) is the difference from income over costs
within a certain period (period). Profit is often used as a
basis for tax imposition, dividend policy, investment
guidelines and decision making and predictive elements
(Harnanto, 2003 in Adiwiratama, 2012: 8).
Profit is the amount of income earned in one period.
According to Prastowo (1995) in Adiwiratama (2012: 8)
accounting profit is the increase in wealth of a business
entity in a certain period, namely the amount that can be
paid to shareholders at the end of the period without
reducing the wealth owned by the business entity at the
beginning of the period. Accounting profit is defined as the
difference between realized revenue from transactions
that occurred during the period and costs related to that
income. Earnings information is often reported in the
issuance of financial statements and is widely used by
shareholders and potential investors in evaluating the
company's capabilities. Profit is used to measure the
efficiency of a company in the use of the company's
economic resources.
Efficiency measures are generally carried out by
comparing current period earnings with previous period
earnings or with other companies in the same industry.
Until now, many have viewed the accounting income
statement as the best information in assessing the
prospects for future cash flows. Therefore, the quality of
accounting earnings reported by management becomes
the center of attention of the company's external parties.
Quality accounting profit is accounting profit that has little
or no distraction and can reflect the company's actual
financial performance. So that the greater the perceptual
disturbance contained in accounting earnings, the lower
the quality of accounting earnings (Yocelyn and
Christiawan, 2012: 83).
In accounting profit, there are various components,
namely a combination of several main components such as
gross profit, operating profit, profit before tax and profit
after tax (Muqodim, 2005: in Adiwiratama, 2012: 8). So
that in determining the amount of accounting profit,
investors can see from the calculation of profit after tax.
Accounting profit has several advantages and
disadvantages. The advantage of accounting profit is that it
is still useful to help make economic decisions, it can be
verified because it is based on actual transactions or facts
supported by objective evidence. Accounting profit meets
the criteria of conservatism, which means that it does not
recognize changes in value but only recognizes realized
profits. However, the weakness of accounting profit is that
it fails to recognize unrealized increases in asset value in
one period due to the principle of historical cost and the
principle of realized conservatism. Where accounting
profit only recognizes profits that are realized (Ferry and
Wati, 2004 in Adiwiratama, 2012: 8).
3. International Journal of Trend in Scientific Research and Development (IJTSRD) @ www.ijtsrd.com eISSN: 2456-6470
@ IJTSRD | Unique Paper ID – IJTSRD38171 | Volume – 5 | Issue – 1 | November-December 2020 Page 1181
2.2. Corporate Social Responsibility
The current survival of the company depends on the
company's relationship with the community and the
environment in which the company operates and it has
been recognized by the company so that every company
always improves its relationship with its environment.
This is in line with the legitimacy theory which states that
companies have contracts with the public to carry out
their activities based on the values of justice, and how
companies respond to various interest groups to
legitimize company actions. If there is an inconsistency
between the company value system and the community
value system, the company will lose its legitimacy, which
in turn will threaten the company's survival (Haniffa et.
Al., 2005 in Sayekti and Wondabio, 2007: 4).
Corporate social responsibility is a mechanism for an
organization to voluntarily integrate environmental and
social concerns into its operations and interactions with
stakeholders, which goes beyond the organization's
responsibility in the legal field (Anggraini, 2006 in
Kusumadilaga, 2010: 13).
The World Business Council for Sustainable Development
(WBCSD), corporate social responsibility is defined as a
business commitment to contribute to sustainable
economic development, through collaboration with
employees and their representatives, their families, local
communities and the general public to improve the quality
of life in a way which is beneficial both for your own
business and for development (Kusumadilaga, 2010: 13-
14).
CSR is an idea that makes a company not only responsible
in terms of finances, but also for social and environmental
problems around the company so that the company can
grow sustainably, as Sari (2012) argues in Rosiana, et al.
(2013: 724) which states that the responsibility of the
company extends even further to the community. The
development of CSR is related to the increasing number of
environmental problems that occur due to company
operational activities. In line with this, companies whose
activities are related to natural resources are required to
disclose their CSR, this is stated in Law no. 40 of 2007
concerning Limited Liability Companies (Utama, 2007 in
Rosiana, et al. 2013: 724). Gossling and Voucht (2007) in
Rosiana, et al. (2013: 725) states that CSR can be seen as
an obligation of the business world to be accountable to all
stakeholders, not just one stakeholder. If the company
does not provide accountability to all stakeholders
including employees, customers, communities, local /
global environment, in the end the company will be
considered badly and will not get support from the
community (Rosiana, et al. 2013: 725).
CSR is a form of corporate responsibility to improve social
and environmental problems that occur as a result of the
company's operational activities, therefore CSR plays a
very important role in increasing company value.
According to Heinkel et. al. (2001) in Rosiana, et al. (2013:
725) companies must consider CSR as a profitable long-
term strategy, not as a detrimental activity. In addition,
Chariri (2008) in Rosiana, et al. (2013: 725) argue that
CSR disclosure can be used as a managerial tool to avoid
social and environmental problems. Disclosure of CSR
information in annual reports is one way for companies to
build, maintain, and legitimize the company's contribution
from an economic and political perspective (Guthrie and
Parker, 1990 in Sayekti and Wondabio, 2007: 4).
Disclosure of CSR information itself is endogeneous (Core,
2001; Healy and Palepu, 2001, in Sayekti and Wondabio,
2013: 5). The theoretical foundations that explain this are
stakeholder theory, legitimacy theory, signal theory, and
triple bottom line theory.
2.3. The Theory of The Relationship Between
Corporate Social Responsibility And The
Amount of Accounting Profit
Corporate Social Responsibility (CSR) is a commitment
and corporate social responsibility to provide support for
community development. CSR is a company's commitment
to managing its business in order to produce positive
results for society. Companies must be well aware of the
role of the community as a stakeholder in their company.
The community has an important role in influencing the
company's existence. Speaking of profit and loss, CSR does
not only benefit the community but also indirectly benefits
the company. The company helps the community develop
and the community supports the development of the
company. With the existence of CSR, the company is
equally growing (Maheka, 2012: 137-138).
The benefits of Corporate Social Responsibility (CSR) for
companies in general in carrying out their social
responsibilities or csr, companies can implement through
three things, namely profit, society (people), and the
environment (planet) (Simanjuntak, 2017: 96). Companies
can pay attention to society by making policies that can
improve welfare, quality of life, community competence
and environmental conservation efforts. The company's
involvement in environmental preservation means that
the company participates in minimizing the impact of
disasters caused by environmental damage. Simanjuntak
(2017: 96) said that CSR can provide many benefits.
The substance of the existence of CSR is the sustainability
of the company in an area, by building cooperation
between stakeholders through community development
programs. Able to improve the company's reputation
which can be viewed as social marketing for the company
and is part of the development of the company's image
(corporate image building). Furthermore, Simanjuntak
(2017: 97) states that the implementation of the
company's CSR will certainly have an impact on the
company's production volume. Products that are absorbed
in the market in the end bring profit / profit to the
company.
3. METHODOLOGY
This study uses quantitative data and secondary data
sources. The population in this study were PT. BFI Finance
Indonesia, Tbk. Data analysis used statistical analysis
consisting of simple linear regression, correlation
coefficient, coefficient of determination, and t-test.
4. RESULTS AND DISCUSSION
Corporate Social Responsibility (CSR) report. Reports on
corporate social responsibility or corporate social
responsibility at PT. BFI Finance Indonesia Tbk. during the
period 2012 to 2017 are presented as follows:
4. International Journal of Trend in Scientific Research and Development (IJTSRD) @ www.ijtsrd.com eISSN: 2456-6470
@ IJTSRD | Unique Paper ID – IJTSRD38171 | Volume – 5 | Issue – 1 | November-December 2020 Page 1182
Table 1: BFI Finance’s CSR Report
Tahun Dana CSR
PT. BFI Finance Indonesia, Tbk. (BFIN)
2012 1.313.650.000
2013 831.550.998
2014 1.110.918.310
2015 47.118.594.462
2016 54.811.699.637
2017 62.925.404.730
Total 168.111.818.137
In 2012, PT. BFI Finance Indonesia spent IDR1.313.650.000 for its corporate social responsibility budget and this budget
was fully used for several fields, including education, health, infrastructure, joint programs with csr units and promotion
units, and for donations. general. Then in 2013, the company did not use the full CSR budget, the company only used
IDR831.550.998 of the total funds that had been budgeted which were used for social, education, environmental, charity
and disaster relief activities, health, as well as the infrastructure sector. In 2014, the company again used all of its csr
budget funds in full amounting to IDR1.110.918.310 for activities in the fields of education, health, infrastructure, the
environment, as well as for charity and general donations. In 2015, funds spent on csr activities amounted to
IDR47.118.594.462 for activities in the environment, labor practice, occupational health and safety, social and community
development, and responsibility towards consumers. Then in 2016, the company spent IDR54.811.699.637 for CSR
activities in the same field as the previous years. In 2017, the company budgeted IDR62.925.404.730 for CSR activities in
the fields of environment, labor practices, health and safety, social and community development, and responsibility
towards consumers. These activities are carried out in order to strengthen the company's relationship with the
surrounding community. It also aims to increase the company's image or good name in the eyes of the public.
Accounting Profit Report
Accounting profit report at PT. BFI Finance Indonesia Tbk. during the period 2012 to 2017 are presented as follows:
Table 2: Accounting Profit Report BFI Finance
Tahun Laba Perusahaan
PT. BFI Finance Indonesia, Tbk. (BFIN)
2012 490.272.000.000
2013 508.619.000.000
2014 564.682.000.000
2015 712.919.000.000
2016 735.321.000.000
2017 1.158.370.000.000
Total 4.170.183.000.000
PT. BFI Finance Indonesia, Tbk. in 2012 earned an operating profit of IDR 490.272.000.000 on business activities. In line
with the company's business, in 2013 the company earned a profit of IDR 508.619.000.000 which increased from the
previous year. Then in 2014, the company again earned a profit of IDR 564.682.000.000 which continued to increase from
previous years. In 2015, the company earned a profit of IDR 712.919.000.000. Then in 2016, the company's profit
continued to increase until it reached a value of IDR 735.321.000.000. Then in 2017, the company earned a profit of IDR
1.158.370.000.000.
Static Analysis
To determine the effect of corporate social responsibility (CSR) on the amount of company accounting profit, analysis
methods are used, namely simple linear regression equations, correlation coefficients, coefficient of determination and t
test.
Simple Linear Regression
To get the results of simple linear regression equations, it is necessary to determine the components of simple linear
regression calculations. To get the constant coefficient values of a and b values, the results of the above calculations are
used to obtain a simple linear regression equation.
A. Calculating the constant value b is used the following formula:
b =
∑ ∑ ∑
∑ ∑
B. Calculating the value of the constant a is used the following formula:
a =
∑
−
∑
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Table 4 Simple Regression Calculations (in Millions)
Kode X Y XY X2 Y2
BFIN
1.314 490.272 644.217.408 1.726.596 240.366.633.984
832 508.619 423.171.008 692.224 258.693.287.161
1.111 564.682 627.361.702 1.234.321 318.865.761.124
47.119 712.919 33.592.030.361 2.220.200.161 508.253.500.561
54.811 735.321 40.303.679.331 3.004.245.721 540.696.973.041
62.925 1.158.370 72.890.432.250 3.959.555.625 1.341.821.056.900
Total 168.112 4.170.183 148.480.892.060 9.187.654.648 3.208.697.212.771
A. Calculate the constant value b
b =
6 148.480.892.060 − 168.112 4.170.183
6 9.187.654.648 − 168.112
b =
890.885.352.360 − 701.057.804.496
55.125.927.888 − 28.261.644.544
b =
189.827.547.864
26.864.283.344
b = 7,0662
B. Calculate the constant value a
a =
4.170.183
6
−
7,0662 168.112
6
a = 695.030,5 − 197.985,5
a = 497.045
Then a simple linear regression equation is obtained: Y = 497.045 + 7,0662X
From the simple linear equation above, it can be seen that the significant influence between corporate social responsibility
(X) on the amount of accounting profit (Y), at PT. BFI Finance Indonesia, Tbk. namely: The constant value of alpha (a) is
497.045. That is, if the value of corporate social responsibility (X) is equal to zero (no change) then the growth in
accounting profit (Y) at PT. BFI Finance Indonesia, Tbk. amounting to 497.045.
The value of the beta regression coefficient (b) is 7.0662. That is, if corporate social responsibility (X) increases by 1, then
the amount of accounting profit (Y) at PT. BFI Finance Indonesia, Tbk. will increase by 7.0662.
Correlation coefficient
The correlation coefficient is a statistical test to find the relationship / linkage of variables. To be able to determine the
relationship between corporate social responsibility (X) and the company's accounting profit (Y), the correlation
coefficient equation is used, as follows:
n ∑ XY − ∑ X ∑ Y
! ∑X − ∑X " ! ∑ Y − ∑Y "
r =
6 148.480.892.060 − 168.112 4.170.183
6 9.187.654.648 − 168.112 " 6 3.208.697.212.771 − 4.170.183 "
r =
890.885.352.360 − 701.057.804.496
55.125.927.888−28.261.644.544 " 19.252.183.276.626 − 17.390.426.253.489 "
r =
189.827.547.864
26.864.283.344 1.861.757.023.137
r =
189.827.547.864
√50.014.768.187.234.300.000.000
r =
189.827.547.864
223.639.817.982
r = 0,84881
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From the calculation of the correlation coefficient (r) is 0.84881, so the level of relationship between disclosure of
corporate social responsibility (csr) to the amount of accounting profit at PT. BFI Finance Indonesia Tbk. is very strong.
That is, the disclosure of corporate social responsibility on the amount of company accounting profit has a positive effect
so that there is a unidirectional relationship between variables (X) and (Y).
The coefficient of determination (r2)
The coefficient of determination is used to determine how much variable (X) corporate social responsibility affects the
variable (Y) accounting profit. Then the coefficient of determination is calculated using a formula, namely:
Kd = (r2)
Kd = (0, 84881)2
Kd = 0, 7205
Kd = 72, 05%
So the coefficient of determination r2 obtained is 0.7205, this means that the effect of disclosure of corporate social
responsibility (CSR) on the total company accounting profit is 72.05%. While the remaining 27.95% is influenced by other
variables not included in the study.
t-test
The t-test or hypothesis testing is used to test the hypothesis about the effect of disclosure of corporate social responsibility
on the amount of company accounting profit at PT. BFI Finance Indonesia, Tbk. can be accepted or rejected, with the
following steps:
A. t-table
To be able to determine the t-table value, the first thing that needs to be done is to determine the degree of freedom (DF)
value first. This t-table test uses a one-way test for a significant level of 5 percent or 0.05, then the formula that will be used
to determine the degree of freedom (df) is as follows:
df = n - 2
df = 6 - 2
df = 4
t-tabel = 2,132
B. t-count
The next hypothesis test is to determine the t-count value, then the following formula is used:
t =
r
&1 − r
n − 2
t =
0,84881
&1 − 0,84881
6 − 2
t =
0,84881
&1 − 0,7205
4
t =
0,84881
&0,2795
6
t =
0,84881
√0,047
t =
0,84881
0,2168
t '() * = 3,915
From the calculation of the df value of 6 with a significant level of 5 percent or 0.05, the value of the one-way statistical t-
table hypothesis test is 2.132. Therefore, t-count> t-table (3,915> 2,132) at the 5 percent or 0.05 level so that it is stated
that disclosure (csr) has a positive and significant effect on the company's accounting profit, so H0 is rejected and Ha is
accepted. Then the area of acceptance for Ha and rejection of H0 can be seen in the following figure:
7. International Journal of Trend in Scientific Research and Development (IJTSRD)
@ IJTSRD | Unique Paper ID – IJTSRD38171
Figure 1: Graph of acceptance area H
From the graph of regional acceptance Ha, it shows that there is sufficient evidence to reject H
the hypothesis previously proposed by the researcher can be accepted.
The results show that disclosure (CSR) has a positive and significant effect on the growth in accounting profit of PT. BFI
Finance Indonesia Tbk. So this is in accordance and supports the research conducted by Rimba Kusumadilaga in 2010
which states that CSR will increase firm value when profitability is high. This means that if the CSR is higher, it will
continue to increase the value of the company and wi
In the triple bottom line theory, the implementation of sustainable development can be applied to a business / business
through the Triple-P or triple bottom line concept by combining three aspects of conducting the b
Profit, People and Planet. So that the results of this research are in accordance with the triple bottom line theory put
forward by John Elkington, (1995) because the company has distributed dividends to its shareholders. The compan
also provided social and community assistance to victims of natural disasters and provided assistance to orphanages and
other parties in need. As well as the company has carried out its responsibility towards the surrounding environment by
planting mangroves and cleaning coastal areas in several areas.
Table 3: Results of Simple Linear Regression Analysis
No
1 Simple Linear Regression
2 Correlationcoefficient
3 Coefficient determination
4
5
The overall research results can be seen from the table above, where the results of the simple regression statistical test ar
Y = 497.045 7.0662X, the results of the statistical test for the correlation
statistical test for the coefficient of determination are 0.7205 or 72.05 percent, the results of t
2,132. So it can be concluded that the disclosure of corporate social responsibil
the amount of company accounting profit
References
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International Journal of Trend in Scientific Research and Development (IJTSRD) @ www.ijtsrd.com
38171 | Volume – 5 | Issue – 1 | November-
Figure 1: Graph of acceptance area Ha
, it shows that there is sufficient evidence to reject H
the hypothesis previously proposed by the researcher can be accepted.
The results show that disclosure (CSR) has a positive and significant effect on the growth in accounting profit of PT. BFI
is in accordance and supports the research conducted by Rimba Kusumadilaga in 2010
which states that CSR will increase firm value when profitability is high. This means that if the CSR is higher, it will
continue to increase the value of the company and will also affect the company's profits.
In the triple bottom line theory, the implementation of sustainable development can be applied to a business / business
P or triple bottom line concept by combining three aspects of conducting the b
Profit, People and Planet. So that the results of this research are in accordance with the triple bottom line theory put
forward by John Elkington, (1995) because the company has distributed dividends to its shareholders. The compan
also provided social and community assistance to victims of natural disasters and provided assistance to orphanages and
other parties in need. As well as the company has carried out its responsibility towards the surrounding environment by
angroves and cleaning coastal areas in several areas.
Table 3: Results of Simple Linear Regression Analysis
Statistic Analysis Result
Simple Linear Regression Y= 497.045+7,00662X
Correlationcoefficient 0,84881
Coefficient determination 0,7205 atau 72,05%
t-count 3,915
t-table 2,132
The overall research results can be seen from the table above, where the results of the simple regression statistical test ar
Y = 497.045 7.0662X, the results of the statistical test for the correlation coefficient are 0.84881, the results of the
statistical test for the coefficient of determination are 0.7205 or 72.05 percent, the results of t
2,132. So it can be concluded that the disclosure of corporate social responsibility has a positive and significant effect on
Adiwiratama, Jundan. 2012. “Pengaruh Informasi
Laba, Arus Kas, dan Size Perusahaan Terhadap
Jurnal Ilmiah Akuntansi dan
, Vol. 2 No. 1. Universitas
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www.ijtsrd.com eISSN: 2456-6470
-December 2020 Page 1185
, it shows that there is sufficient evidence to reject H0. So it can be concluded that
The results show that disclosure (CSR) has a positive and significant effect on the growth in accounting profit of PT. BFI
is in accordance and supports the research conducted by Rimba Kusumadilaga in 2010
which states that CSR will increase firm value when profitability is high. This means that if the CSR is higher, it will
In the triple bottom line theory, the implementation of sustainable development can be applied to a business / business
P or triple bottom line concept by combining three aspects of conducting the business, which include:
Profit, People and Planet. So that the results of this research are in accordance with the triple bottom line theory put
forward by John Elkington, (1995) because the company has distributed dividends to its shareholders. The company has
also provided social and community assistance to victims of natural disasters and provided assistance to orphanages and
other parties in need. As well as the company has carried out its responsibility towards the surrounding environment by
The overall research results can be seen from the table above, where the results of the simple regression statistical test are
coefficient are 0.84881, the results of the
statistical test for the coefficient of determination are 0.7205 or 72.05 percent, the results of t -count is 3,915 and t-table is
ity has a positive and significant effect on
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