Septiana Mar’atus Sholikhah, N. Vedy, Zain Khiswari
{"title":"The Influence of Company Profitability and Size on Dividend Policy with Company Value as Moderating Variable","authors":"Septiana Mar’atus Sholikhah, N. Vedy, Zain Khiswari","doi":"10.55529/jcfmbs.26.29.41","DOIUrl":"https://doi.org/10.55529/jcfmbs.26.29.41","url":null,"abstract":"There are many factors that can lead to the perspective of the company's profitability related to dividend policy with company value as a moderating variable. Every investor wants a high return on capital. The ease of investors in investing profitability is an indicator of assessment in seeing the sustainability of the company. Thus, high profitability encourages companies to provide high policies to shareholders. The number of companies engaged in the banking financial sector on the Indonesia Stock Exchange is 45 banking companies. Meanwhile, the sample size of this research is 10 banking companies. The method used in this research is MRA (Moderate Regression Analysis). The results showed that profitability and company size had a positive effect on the company's dividend policy. Next, company value moderates the effect of profitability on dividend policy. However, it does not moderate the effect of company size on company value.","PeriodicalId":221360,"journal":{"name":"Journal of Corporate Finance Management and Banking System","volume":"141 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123817850","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"GST and its Influence on Hospitality","authors":"Prof. Shilpa Revankar","doi":"10.55529/jcfmbs.26.24.28","DOIUrl":"https://doi.org/10.55529/jcfmbs.26.24.28","url":null,"abstract":"A comprehensive, multi-stage, destination-based tax on goods and services called\u0000the \"Goods and Services Tax\" will be imposed on every value addition. GST is recovered\u0000from the final consumer. All sorts of Indirect taxes like Excise duty, Service Tax, Octroi,\u0000Entry Tax, Entertainment Tax, Luxury Tax are merged under GST except a few taxes such\u0000as Basic customs duty, anti-dumping duty, safeguard duty, property tax, stamp duty and so\u0000on. The GST system went into effect in India on July 1st, 2017, with the slogan \"one nation,\u0000one tax.\" and which will see its effects on different economic sectors. GST will have an\u0000impact on all industries, including the hospitality sector. It uses a dual structure concept to\u0000prevent cascade consequences. The GST is going to affect the suppliers and service providers\u0000as well as the consumers of the Restaurant Industry. In the earlier tax system Hotel industry\u0000was attracting the taxes such as VAT, Service Tax, Luxury tax, CST, Central excise etc.. But\u0000all these taxes are subsumed in to a singe tax under GST. Therefore there is a necessity to\u0000study the impact of GST on Hotel industry as well as on the consumers of this industry. This\u0000paper highlights the changes reflected in the hotel and restaurant industry due to\u0000transformation of old VAT and other tax systems in to the new GST system. The study is\u0000conducted in Dharwad District of Karnataka state. As this coastal district is the famous\u0000tourist and commercial Centre, more restaurants and hotels are emerging in this area.","PeriodicalId":221360,"journal":{"name":"Journal of Corporate Finance Management and Banking System","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129778298","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"A Survey on Customer Fulfillment with HDFC ATM in\u0000Kanchipuram District","authors":"Dr. M. R. Prakash, Mrs. G. Madhuri","doi":"10.55529/jcfmbs.26.21.23","DOIUrl":"https://doi.org/10.55529/jcfmbs.26.21.23","url":null,"abstract":"The impact of innovation over item developments in banks is gigantic. HDFC\u0000Bank is the biggest private segment banks. This study goes for dissecting the fulfillment\u0000levels of the clients of HDFC Bank holding ATM cards in Kanchipuram area concerning a\u0000few perspectives, for example, the administration nature of ATM work force, area,\u0000adequate number of ATMs in the area, normality in working of ATMs, their effect on\u0000general execution and their conclusions on different other related issues. 120 clients were\u0000chosen on arbitrary premise. Mean levels of fulfillment of the respondents were computed\u0000utilizing SPSS. The clients are profoundly fulfilled by the accessibility of trade out the\u0000ATMs and the nature of cash notes in the ATMs being positioned first and second.","PeriodicalId":221360,"journal":{"name":"Journal of Corporate Finance Management and Banking System","volume":"185 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122354418","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}