Journal of Corporate Finance Management and Banking System最新文献

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The Influence of Company Profitability and Size on Dividend Policy with Company Value as Moderating Variable 以公司价值为调节变量的公司盈利能力和规模对股利政策的影响
Journal of Corporate Finance Management and Banking System Pub Date : 2022-11-26 DOI: 10.55529/jcfmbs.26.29.41
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}
引用次数: 1
GST and its Influence on Hospitality 消费税及其对酒店业的影响
Journal of Corporate Finance Management and Banking System Pub Date : 2022-11-19 DOI: 10.55529/jcfmbs.26.24.28
Prof. Shilpa Revankar
{"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}
引用次数: 0
A Survey on Customer Fulfillment with HDFC ATM inKanchipuram District 坎奇普兰地区HDFC ATM客户满意度调查
Journal of Corporate Finance Management and Banking System Pub Date : 2022-11-08 DOI: 10.55529/jcfmbs.26.21.23
Dr. M. R. Prakash, Mrs. G. Madhuri
{"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}
引用次数: 0
To Study the Impact on the Perception of Banking Customers toward E-Banking (A Case Study of Jk Bank Customers) 银行客户对电子银行认知的影响研究(以Jk银行客户为例)
Journal of Corporate Finance Management and Banking System Pub Date : 2022-11-03 DOI: 10.55529/jcfmbs.26.10.20
Muzzamil Rehman, Dr. Babli Dhiman
{"title":"To Study the Impact on the Perception of Banking Customers toward E-Banking (A Case Study of Jk Bank Customers)","authors":"Muzzamil Rehman, Dr. Babli Dhiman","doi":"10.55529/jcfmbs.26.10.20","DOIUrl":"https://doi.org/10.55529/jcfmbs.26.10.20","url":null,"abstract":"Modern banking practices, including fractional reserve banking and the issue of\u0000banknotes, emerged in the 17th and 18th centuries. Merchants started to store their gold\u0000with the goldsmiths of London, who possessed private vaults and charged a fee for that\u0000service. The study sought to determine the impact on the perception of J&K bank\u0000customers with emerging Modern Banking. The study adopted a Descriptive research\u0000design on a sample size of 150 respondents in which 75 respondents were Men and 75 were\u0000women respondents which makes our research more sound and concrete, who were\u0000selected through Convince Sampling Technique (due to shortage of time because it was a\u0000project that requires a lot of time) from a target population of 1500 consisting both men\u0000and women, Government employees and self employed and married as well as unmarried\u0000which made our research more fruitful. It was concluded that the emerging the Bank was\u0000not able to change the perception of the J&K bank customers. The customers of the Bank\u0000still consider this Bank as a sound financial Institution for investment, they are also ready\u0000to be the customers of this in the future as well, and they also recommend others to avail\u0000the facilities from the J&K Bank, which shows the faith and trust on the Bank. They were\u0000not impressed by all the modern schemes and policies adopted by the new banks in the\u0000State. They are fully satisfied with the services and facilities provided by the Bank. It\u0000proved our set hypothesis wrong which was Emerging new banks have changed the\u0000perception of J&K bank customers. Finally, it was revealed that the customers of this have\u0000the same perception and Image of this Bank as a Universal bank.","PeriodicalId":221360,"journal":{"name":"Journal of Corporate Finance Management and Banking System","volume":"129 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132699519","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}
引用次数: 1
The Role of Human Resources Management in an Organization or Company 人力资源管理在组织或公司中的作用
Journal of Corporate Finance Management and Banking System Pub Date : 2022-10-19 DOI: 10.55529/jcfmbs.26.1.9
Yoeyong Rahsel, M. Gumanti
{"title":"The Role of Human Resources Management in an Organization or Company","authors":"Yoeyong Rahsel, M. Gumanti","doi":"10.55529/jcfmbs.26.1.9","DOIUrl":"https://doi.org/10.55529/jcfmbs.26.1.9","url":null,"abstract":"This research aims to explain and find out how important human resource\u0000management is for an organization or company by using the literature review method. The\u0000conclusion of this study is that human resource management has a very important role in\u0000Planning, Organizing, Human Resource Development, Directing & Controlling\u0000managerial and operational functions in achieving organizational or company goals. The\u0000purpose of human resource management is to become a resource that has a competitive\u0000advantage through human resource management, which includes making the right\u0000decisions and managing environmental changes such as technology, business\u0000restructuring, competitors, and social and legal politics. If all aspects are managed by\u0000superior human resources, an organization or company can achieve its goals effectively\u0000and efficiently.","PeriodicalId":221360,"journal":{"name":"Journal of Corporate Finance Management and Banking System","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123020117","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}
引用次数: 0
The Relationship between Service Quality and Customer Satisfaction on Electronic Banking Services: the Case of Ahantaman Rural Bank, Ghana 电子银行服务质量与客户满意度的关系——以加纳Ahantaman农村银行为例
Journal of Corporate Finance Management and Banking System Pub Date : 2022-09-26 DOI: 10.55529/jcfmbs.25.42.52
Ama Sesseh Krah, Oscar Agyemang Opoku, Amos Agyeman Oduro, I. Dadzie, Owusu-Debrah Mark
{"title":"The Relationship between Service Quality and Customer Satisfaction on Electronic Banking Services: the Case of Ahantaman Rural Bank, Ghana","authors":"Ama Sesseh Krah, Oscar Agyemang Opoku, Amos Agyeman Oduro, I. Dadzie, Owusu-Debrah Mark","doi":"10.55529/jcfmbs.25.42.52","DOIUrl":"https://doi.org/10.55529/jcfmbs.25.42.52","url":null,"abstract":"Many banks specifically rural banks, in the quest to improve their service quality for the benefit of their clients have joined the ride to adopt electronic banking. The study sought to examine the relationship between service quality and customer satisfaction in electronic banking services, with Ahantaman Rural Bank being the bank in focus. Using quantitative methodology, the study employed questionnaires to collect primary data for the analysis. The results showed that customers found ease of use, privacy and security, control, reliability, enjoyment, and speed of use as significant service quality dimensions expected of electronic banking services. This paper contributes to literature by offering a critical and comprehensive review of the relationship between service quality and customer satisfaction in electronic banking services and how important it is to continuously improve service quality of banks’ entire operations.","PeriodicalId":221360,"journal":{"name":"Journal of Corporate Finance Management and Banking System","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114341841","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}
引用次数: 0
The Role of Human Resource Planning on theImprovement of Employees’ Recruitment Process 人力资源规划对员工招聘流程改进的作用
Journal of Corporate Finance Management and Banking System Pub Date : 2022-09-21 DOI: 10.55529/jcfmbs.25.29.41
Khalilurahman Sarwary, Faizulhaq Faizi, Mohammad Rafee Banayee
{"title":"The Role of Human Resource Planning on the\u0000Improvement of Employees’ Recruitment Process","authors":"Khalilurahman Sarwary, Faizulhaq Faizi, Mohammad Rafee Banayee","doi":"10.55529/jcfmbs.25.29.41","DOIUrl":"https://doi.org/10.55529/jcfmbs.25.29.41","url":null,"abstract":"Human resource planning (HRP) is one of the most important human resource\u0000tasks in the organization. Organizations relies much on human resource planning to\u0000determine their current and future needs of manpower. HRP is a vital process in an\u0000organization as it gives indication on areas of need. Human resource planning is a process\u0000of forecasting the organization’s demand and supply of manpower needs in the present and\u0000future. Recruitment involves finding and attracting right and qualified candidates to fill\u0000the position in the organization structure. The purpose of this article is to investigate the\u0000role and importance of the HRP to the employees’ recruitment and selection process. This\u0000research was a disk study based on information from reliable books, articles and scientific\u0000papers. Findings revealed that human resource planning in the organization improves the\u0000process of recruiting volunteers and facilitates the selection of a qualified and right person\u0000in the right place and at the right time. HRP is the heart of the organization and the\u0000recruitment process and is the backbone of the organization. Without human resource\u0000planning and effective employment policy, no organization can achieve to success and\u0000development. When a position becomes vacant in the organization for any reason, the\u0000human resources planning will inform the organization. In addition, HRP improves\u0000performance, satisfaction, development, evaluation and appropriate maintenance and\u0000protection of human resources in the organization.","PeriodicalId":221360,"journal":{"name":"Journal of Corporate Finance Management and Banking System","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130436923","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}
引用次数: 0
A Study of Investors Awareness towards ETF in Comparison with Other Traditional Investment Options. 投资者对ETF投资意识与其他传统投资选择的比较研究。
Journal of Corporate Finance Management and Banking System Pub Date : 2022-09-21 DOI: 10.55529/jcfmbs.25.1.13
Balaji D Guttal, A. ., Arpita N Purohit, Bhavana Koppad, Chetan Sankoji
{"title":"A Study of Investors Awareness towards ETF in Comparison with Other Traditional Investment Options.","authors":"Balaji D Guttal, A. ., Arpita N Purohit, Bhavana Koppad, Chetan Sankoji","doi":"10.55529/jcfmbs.25.1.13","DOIUrl":"https://doi.org/10.55529/jcfmbs.25.1.13","url":null,"abstract":"The present study is conducted with the objective of assessing the awareness level\u0000of the investors. The success of ETF depends upon the awareness and confidence level of\u0000the investors. The investment pattern varies with age, education, gender, occupation. The\u0000study was conducted in Karnataka the study is based on primary data with a sample size of 87 respondents the study observed that awareness about ETF among the investors. It also observed no significant difference in the awareness level the investors belonging to\u0000different education background and gender. There is no significant difference in the\u0000awareness level about ETF Investment with respect to age, gender, qualification &\u0000occupation.","PeriodicalId":221360,"journal":{"name":"Journal of Corporate Finance Management and Banking System","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126401296","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}
引用次数: 2
A Survey of International Public Sector AccountingStandards 国际公共部门会计准则调查
Journal of Corporate Finance Management and Banking System Pub Date : 2022-09-20 DOI: 10.55529/jcfmbs.25.25.28
Dr. M. R. Prakash, Mrs. G. Madhuri, Ms. K. Agilandeswari
{"title":"A Survey of International Public Sector Accounting\u0000Standards","authors":"Dr. M. R. Prakash, Mrs. G. Madhuri, Ms. K. Agilandeswari","doi":"10.55529/jcfmbs.25.25.28","DOIUrl":"https://doi.org/10.55529/jcfmbs.25.25.28","url":null,"abstract":"Globalization generates a verifiable upheaval and unavoidably impacts the\u0000bookkeeping division. Thus, harmonization of national bookkeeping frameworks meets\u0000with accomplishment under globalization. Bookkeeping techniques for neighbourhood\u0000open parts can't be unaffected and International Public Sector Accounting Standards\u0000(from this time forward IPSAS) have been gotten for a worldwide appropriation. This study\u0000delineates the huge way of IPSAS, their general qualities and importance of them.\u0000Additionally, cash‐basis and accrual‐basis measures will be called attention to. Moreover,\u0000this study will allude to some theoretical issues about IPSAS, as a type of question to some\u0000of their thoughts and objectives.","PeriodicalId":221360,"journal":{"name":"Journal of Corporate Finance Management and Banking System","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127710240","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}
引用次数: 2
Role of External Audit and its Impact on Improving the Quality of Accounting Information–an Analytical Study in the Opinions of a Sample of Leaders in the IBN Majid General Company 外部审计的作用及其对提高会计信息质量的影响——基于IBN马吉德总公司领导意见样本的分析研究
Journal of Corporate Finance Management and Banking System Pub Date : 2022-07-31 DOI: 10.55529/jcfmbs.24.1.15
Hayder Jerri Mohsin, Ahmed Abdulkareem
{"title":"Role of External Audit and its Impact on Improving the Quality of Accounting Information–an Analytical Study in the Opinions of a Sample of Leaders in the IBN Majid General Company","authors":"Hayder Jerri Mohsin, Ahmed Abdulkareem","doi":"10.55529/jcfmbs.24.1.15","DOIUrl":"https://doi.org/10.55529/jcfmbs.24.1.15","url":null,"abstract":"The research aims to identify Role External Auditing improvement The quality of accounting information in a companye General Ibn Majid,The researchers used the questionnaire as a main tool for data collection by selecting a random sample with a size of (100) Respondent with the aim of displaying and analyzing the responses of the sample members and their perceptions of the study variables and its sub-dimensions and testing the study hypotheses using descriptive and inferential statistics methods, as well as using personal interviews and field observations as auxiliary tools in data collection. The researcher relied on statistical programs (16).SPSS V.25; Excel V) in processing and analyzing data by using the most appropriate statistical methods.The researcher reached a number of results, the most important of which are having a relationship Effect And the link Between the independent variable, external audit and its dimensions(The importance of external audit for the organization, the effectiveness of the external auditor’s procedures In the organization, the means that contribute to the effectiveness of the external audit)The dependent variable is the quality of accounting information and its dimensions (efficiency of accounting information,Effectiveness of accounting information,The reliability of the accounting information).","PeriodicalId":221360,"journal":{"name":"Journal of Corporate Finance Management and Banking System","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131094301","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}
引用次数: 2
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