Analysis of the Development of Financial Management Theory to Support Financial Research

/in /by

Financial research issues and trends continue to evolve today. Financial management discusses several issues that became a financial attraction in the 1950s related to corporate funding sources. The issue is emphasized on debt funding sources, maturity period extensions, forms of financial assets, increased use of financing sources. The issue continues to grow to this day. Financial management is always concerned with the company’s financial issues that address the financial aspects of the company and also the administrative side during the initial development of the company. Bookkeeping problems are related to the difference between capital and revenue, the administrative side resulting from growth and expansion, and of course financial adjustments are needed to strengthen companies that are experiencing financial difficulties.  The problems raised in this study are how the development of financial management theory and the development of financial research until now, as well as how the application of financial management theory to financial research. This research uses qualitative methods. Data collection is carried out by data collection methods in qualitative research, namely observation, visual analysis, and literature study. The development of financial management theories as well as types of financial management research emerged gradually.  The development of financial management theory has a history of financial thought can be grouped into several concepts that have their own developments. The foundations of modern financial theory stem from the application of neoclassical economic theory which already uses the assumption that individuals behave rationally. Until the1970s, the application of financial theory was growing up to the current concept, namely behavioral finance.

 

Formulation, Nutrient Analysis and Sensory Properties of Lemongrass (Cymbopogon Citratus) Incorporated Soup Varieties

/in /by

Introduction: Lemongrass (Cymbopogon citratus) is a perennial and promising herb that has more than 500 species with a wide range of growth potentials and special functional qualities which make it more beneficial in many of the foods we consume every day. All parts of lemongrass including leaf, stalk, oil, and flavour are used since they contain the highest levels of nutrients and antioxidants.

Objectives: Formulation, analysis of nutrient content and evaluation of sensory qualities of lemon grass incorporated soup varieties. Materials and Method: The raw ingredients were procured, processed, and prepared for three standard varieties of soup namely cabbage soup, radish soup and mushroom soup. Processed lemon grass paste was incorporated at the level of 5%, 10%, 15%, and 20% into three standard soups formulas. All the prepared variations were evaluated for sensory characteristics using a 5-points Likert scale and compared statistically. The most accepted soup variety was chosen for nutrient analysis and finally selected the best incorporation level of lemongrass paste.

Results and Discussion: The results stated that lemon grass incorporated radish soup had secured the highest significant overall mean rating score of 16.3 out of 20 when compared to the other two varieties of soups and was also selected as the best soup variation. The nutrient content such as energy, protein, fat, potassium and magnesium of selected lemongrass incorporated radish soups were comparable and 20% level of incorporation achieved maximum nutritional qualities.

Conclusion: The findings concluded that the prepared lemon grass incorporated soups were highly acceptable and received good scores in sensory evaluations. The lemongrass-incorporated radish soup was chosen as the best soup and also proved to have a good amount of nutrients. Hence, lemongrass showed high potential as a functional ingredient for soups.

Differences in Financial Performance of LQ45 Companies Listed on the Indonesian Stock Exchange during the Covid-19 Pandemic

/in /by

The global economy has been hit by a crisis, including the Covid-19 pandemic, which is no different than what Indonesia is experiencing. The pandemic has infected and affected the economic power of all countries. Performance during a pandemic should be studied very diligently. This phenomenon led to the first research on Indonesian companies. The purpose of this study is to determine the company’s performance before the pandemic and during his Covid-19 pandemic. For this, the researcher uses the “strong” firms in the Indonesian capital market – his LQ-45 firms. A total of 45 and 21 companies from various sectors were obtained using a targeted random sampling method. This data is collected through annual financial reporting for the 2018-2019 pre-pandemic and 2020-2021 during the Co-19 pandemic. Variables used to define company performance are current ratio (CR), gearing (DER), total assets turnover (earnings), return on equity (ROE), and earnings per share (EPS) is. Using these variables is suggested by researchers as representative of each company’s financial metrics. The research method used is another test of paired data. A data normality test was previously performed and found that the data used were not normally distributed. Therefore, for further analysis to determine whether there were differences before and during the Covid-19 pandemic, the Wilcoxon paired difference test was used in the analysis. We found no difference in firm performance between CR and DER variables before and during. However, when it comes to revenue, ROE and EPS, there are differences in company performance in the LQ-45. Apart from that, these results also show that business performance has declined during the Covid-19 pandemic.

Factors Influencing Customers’ Attention and Decision on Instagram of Education Agencies in Istanbul: A Qualitative In-Depth Interview Study

/in /by

This study aimed to identify the factors that influence customers’ attention and decision-making on Instagram for education agencies in Istanbul. In these days, social media is one of the strongest approaches to promoting or selling services. People are browsing social media daily on public transportation and during their leisure time. This is a great opportunity for those agencies to reach the potential customers they are looking for through ads. The researchers gathered primary qualitative data using in-depth interviews. Ten students from Africa and the Middle East who currently live and study in Istanbul were the study’s target sample. The findings show that the interviewees open social media platforms from 1 to 2 times daily, and the average usage duration is between 2 and 3 hours. The main factors that encourage the interviewees to follow business pages on Instagram are content, the brand’s quality, word-of-mouth, price, and the most important one is the page’s content, including the content in Arabic. Also, including a contact number will increase the chances of the ad being opened. Other factors include the number of offered services, the year of establishment, the number of followers, website availability, contact information availability, the number of users or customers, content, price, face-to-face services, and achievements by these companies (success stories, content in English and Arabic, physical address, information about the company’s team, design, and creativity). Regarding the trust factor in terms of education agencies, word-of-mouth and the number of followers are considered the main keys. A possible improvement for education agencies from a customer perspective is increasing the number of ads targeting international students, including videos and pictures. Also, these agencies need to list their team members’ details to increase trust, and professional customer service is required to improve the performance of these agencies, including clarity and honesty.

The Analysis of Woman Language Feature and Function Used by Women Character in the Romantic Movie “6 Years”

/in /by

This article, is entitled The Analysis of Women’s Language Features and Functions Used by Women Characters in the Romantic Movie “6 Years”. It examines the types of women’s language features found in the movie and script entitled “6 Years”, as well as the functions that occur in women’s language features. The main theory applied in this study is Lakoff’s theory of women’s language features, along with Pearson’s theory of language function. The method used in this article is documentation and observation for collecting and analyzing data using the theories by Lakoff and Pearson. The analysis showed that the women’s linguistic features found in the movie include lexical hedges, rising intonation on declaratives, “empty” adjectives, intensifiers, super polite forms, and avoidance of strong words, and their functions include expressing uncertain feelings, expressing feelings or opinions, and softening an utterance. The women’s linguistic features uttered by women are not frequently shown in the movie because women could also use non-women’s language features.

Marketing Strategy to Increase Company Sales (Case Study on CV. Sari Nikmat Semar)

/in /by

Bakso is one of the well-known foods in Indonesia. Those words supported the data of the increase in bakso package consumption in Indonesia in the last couple years. Bandung being the largest area for the increasing bakso package consumption compared to the other cities. This creates a large potential market to increase the sales for the company. However, this situation is different for CV. Sari Nikmat Semar. The company has faced a decrease in their sales especially in the last two years. It is found that the company did not have a marketing strategy to gain their customers in the current market competition. Several studies have mentioned that promotion mix would impact the changing of customer attitude into the purchase intention. Within this situation, this research will find out (1) the effect of internal analysis towards the promotion of the company (2) the effect of external analysis towards the promotion of the company. This analysis will conduct on how the promotion mix influences the changing on customer attitude towards their purchase intention into bakso package products. This research uses mixed methods by doing the in-depth interview and survey questionnaire of the customer that has experience on purchased bakso package products. The author collected the data by coming directly into several traditional markets in Bandung with the main focus on promotion mix. The author finds that there is a differentiation between promotion mix that is chosen by result from in-depth interviews and questionnaire surveys. This research came up with the conclusion that promotion mix will impact customer attitude on doing the process of purchase period. This will help to increase sales of the company.

Increasing Farmers’ Income with Implementation Good Agricultural Practices (GAP) in Dragon Fruit Cultivation Farming Business

/in /by

This study aims to evaluation the technical differences between Dragon Fruit cultivation before and after application Good Agricultural Practices in Talok Village, Dlanggu District, Mojokerto Regency and the increase in farm income after implementation Good Agricultural Practices. Data analysis in this study used descriptive qualitative analysis, namely obtaining accurate data and a clear picture of farmers. Based on the research results, it can be concluded as follows a pplication of cultivation techniques Good Agricultural Practices give better results that is with76.85% less investment on deployment Good Agricultural Practices (GAP) was able to sell 77.78% more dragon fruit and a higher income level of 140.32% with a difference in income of Rp. 480,745,000 per 7 Ha or IDR 68,677,857 per hectare compared to the conventional period.

A Meta-Analysis of Assessment on Educational Institutions

/in /by

This analysis on the educational institutions’ assessment and the impacts of class-based-together evaluation with respect to learning and teaching. In this analysis, 13 articles were included from different aspects related to educational institutions. There were critical quantities of teachers who could have done without instructing with class-based evaluation and expressed that class-based assessment has expanded their responsibility. All in all, instructors have inspirational perspectives toward utilizing evaluation techniques that require mental intricacy from understudies as well as posing inquiries that require a more significant level of thinking to reply. Despite the fact that teachers’ perspectives are connected with their ability toward utilizing such evaluation approaches in their classes somewhat. The result of this review might add to better performance of class-based assessment in this educational section and also the absence of correspondence between teachers’ attitudes and their assessment rehearses. Mental intricacy isn’t many times underscored in study hall practice.

The Importance of Leadership Training For Dean of Faculty: A Study of a Public University in Afghanistan

/in /by

This small research has adapted clearly to the system of identifying comprehensive training prerequisites for the dean of faculty. This small research was introduced to show the designed plan and activity of a program to generally consider the activity requirements for the dean of faculty of universities. Simi-structured interviews were used to investigate a dean of faculty in a public university in Afghanistan. Results from a couple of step plans uncovered those accounts and supporting, personnel matters, legitimate issues, and expert improvement of the dean of faculty and managers were positioned as the greatest significance preparing require. The benefits of these strategy techniques for impairing issues to execution, potential cut-off points, and ways for up-and-coming examination are meditative.