Journal La Bisecoman
ISSN / EISSN : 2721-0987 / 2721-124X
Published by: Newinera Publisher (10.37899)
Total articles ≅ 56
Latest articles in this journal
Journal La Bisecoman, Volume 2, pp 1-10; https://doi.org/10.37899/journallabisecoman.v2i6.515
This research analyzes the differences in OCOP products between Thanh Hoa province and Nghe An province, Vietnam. OCOP products are analyzed based on three aspects: Product mean score (Product level), Structure of product type, and Structure of product region. The analysis sample includes 115 OCOP products from 3 to 5 stars in each province (230 products in total). Research results are confirmed that there are some differences in OCOP Products between Thanh Hoa province and Nghe An Province. Whereby, there is the difference in the mean score, the difference in the structure of product type, and the difference in the structure of product region. These results help the authorities in both provinces to have appropriate policies and support tools to develop local OCOP products by the goals and orientations of each locality to commercialize strongly rural products that have their comparative advantage.
Journal La Bisecoman, Volume 2, pp 31-36; https://doi.org/10.37899/journallabisecoman.v2i5.514
The industrial revolution 4.0 in general and the trend of the digital economy in particular have affected all aspects of the economy. The requirements of finance and digital accounting, as well as the requirements of regional and international financial and accounting integration, require proactive preparation, taking full advantage of the advantages as well as limiting the impacts. disadvantage. That context is posing a requirement to innovate the accounting information system in the digital technology era. Therefore, learning about the impact of the digital economy on the accounting information system: accounting process, accounting human resources, and state management of accounting is essential to ensure the system effective accounting system, helping businesses seize opportunities and overcome challenges.
Journal La Bisecoman, Volume 2, pp 23-30; https://doi.org/10.37899/journallabisecoman.v2i5.516
The goal of this study is to use the Asset-Based Community Development approach to identify the assets of Kampung Mina Mangrove in Wonorejo. One of the research methods employed is action research using a qualitative approach. Document studies, field surveys, and in-depth interviews are used to collect data, which is then examined inductively and qualitatively. According to research findings, Kampung Mina Mangrove has a relatively high productive age based on human capital with the help of social assets. Mangrove fruit processing is a viable enterprise for the growth of the East Wonorejo area, thanks to strong population and a strategic position. In terms of material assets, the state of the current infrastructure must be considered. From the standpoint of economic assets, SME players will not only wait for financial or capital aid from the government in the future, but will also take the initiative to offer a collaboration or partnership with other business actors who can support each other. From the standpoint of environmental assets, they should pay closer attention to the environmental conditions around eco-tourism sites. East Wonorejo, the village's only access route, must have suitable waste disposal sites and sewers to prevent flooding during the rainy season. Based on the identification of all assets, future expectations are supported, in addition to assistance from different linked parties, so that current SMEs may expand more generally, not just in mangrove regions.
Journal La Bisecoman, Volume 2, pp 1-6; https://doi.org/10.37899/journallabisecoman.v2i5.467
The main objective of this study is to assess the ability of the enterprise to generate cash and cash equivalents of the industry. The researcher has selected two companies on the basis of the judgemental sampling method and the researcher has used for the data analysis like mean, trend analysis, and pair “t” test. The researcher has found out the review of the cash flow statement of TATA Steel and SAIL shows the cash inflow and cashes outflow of both the companies, which represents similar solvency and liquidity of both the companies. Thus, investors can invest in both companies because both companies have a sound cash position. So, it should be easy to identify the best investment option for investors. The cash flow statements of the selected two industries of steel sectors have been analysed using different parameters. The selected steel industries are TATA Steel and Steel Authority of India Limited (SAIL). The comparative evaluation of the cash flow statement describes the various variables of cash inflows and outflows of cash of both the industries and the similarity in inflows and outflows of cash. There are 12 variables that were very similar and the data of both the industries were available for the study period. From the analysis, it is concluded that both industries have more similarities in the cash inflow and cash outflow of cash flow statement.
Journal La Bisecoman, Volume 2, pp 7-14; https://doi.org/10.37899/journallabisecoman.v2i5.482
Sanitation is one of the most important aspect for an individuals and also good for the healthy life, and protection from the various diseases. To achieved the complete cleanness in the country, the central and state governments are jointly operating the sanitation related services in the state. This study is an attempt to assess the satisfaction level from the sanitation services in Gorakhpur district of Uttar Pradesh. For this purpose, 285 sample have been selected randomly in both rural (165) and urban (120) habitants of the district. The satisfaction of sanitation services has been measured with respect to three variables that are gender, habitat, and community. For the analysis of data, a descriptive statistics techniques such as Mean, Standard Deviation and ANOVA, have been used. After careful analysis of data, one can find out that the female population (Grand Mean = 8.0446) are less satisfied with sanitation service as compared to male population (Grand Mean = 9.2656). It is also revealed from the data analysis that urban population (Grand Mean = 11.8500) are satisfied with sanitation services as compared to rural population (Grand Mean = 6.2242) of the district. Therefore, the findings of the study advises that a suitable mechanism must be require or available ones need to more straighten to monitored on the sanitation services in rural areas of the district and for better sanitation services government should encourage a women’s self-help group to participate in it.
Journal La Bisecoman, Volume 2, pp 15-22; https://doi.org/10.37899/journallabisecoman.v2i5.493
Oil and gas sector is among the eight core industries in India and plays a major role in influencing decision making for all the other important sections of the economy. The main purpose of the study is to examine the impact of financial leverage on the profitability of reliance industries ltd. The study verifies two hypotheses first is There is no significant relationship between financial leverage with Profitability and Second one There is no significant impact of financial leverage on profitability of Reliance Industries Ltd during the study period. Financial leverage is taken as independent variable and Net Profit Ratio (NPR), Earning per share (EPS), Return on Equity (ROE) and Return on Asset (ROA) are taken as dependent variable. The data collected over period of 2016-17 to 2020-21 regarding financial leverage and profitability from annual consolidated financial statement of Reliance Industries Ltd. Correlation is used to know the relationship between financial leverage with Profitability. Linear regression is used to examine the impact of leverage on profitability. The results showed that there is no significant relationship between financial leverage with NPR and significant positive relationship between financial leverage with EPS, ROE and ROA. Regression result shows that there is no significant impact of leverage on profitability of reliance industries ltd during the study period.
Journal La Bisecoman, Volume 2, pp 1-6; https://doi.org/10.37899/journallabisecoman.v2i4.419
The main objective behind this study is to know the attitude of the persons towards Chinese mobile phone with reference to public stay in Rajkot city. The researcher collected data from the primary source and secondary sources. Primary data collected through a structured questionnaire that close and open-ended and secondary data collected from the market on the basis of website, newspaper, and other secondary sources. The researcher has the main objective behind the study is to measures consumer attitude towards Chinese products and to find the relation between gender with respect to spending purchasing of Chinese mobile phones and in last to find the significant relation between monthly income with respect to opinion of the respondent towards Chinese mobile phones are cheaper than other brands. The researcher tested his hypothesis on the basis of some statistical tools which are percentage analysis, weighted average, and chi-square test. The researcher found out through this study up to 69% male respondents and 31% female respondents in the study, more than 80% of respondents are using Chinese mobile phone in Rajkot city. The majority of 91% of the respondents are agreeing with those Chinese mobile phones are cheaper than other mobile phones.
Journal La Bisecoman, Volume 2, pp 15-29; https://doi.org/10.37899/journallabisecoman.v2i4.454
A list of financial data (e.g., account balances, transactions, and changes in value) is given over a period of time. This information may be utilized by readers of financial statements to help them make economic choices. So, the businesses that want to be trusted must provide honest financial accounts. The study sought to investigate the relationships between several measures of corporate control, management control, the audit committee, and size, on the accuracy of financial statements for manufacturer companies listed on the IDX. The population utilized in this study consists of 169 businesses, while the sample is made up of just 43 companies. This study used the assistance of SmartPLS software to analyze the information. The study's findings indicate that Institutional Ownership and the Audit Committee are linked to financial statements' integrity. Meanwhile, these three factors (i.e., size of the company, level of managerial ownership, and audit quality) have no impact on the financial statements' integrity.
Journal La Bisecoman, Volume 2, pp 7-14; https://doi.org/10.37899/journallabisecoman.v2i4.427
The economic development of any country depends on the extent to which its financial system efficiently and effectively mobilizes and allocates resources. After the Second World War, Industrialized and less developed countries have tried to bridge long-term financing needs through the creation of national development banks for finance so, the researcher wanted to know about financial parameters related to developmental banks and to study an analytical study of selected banks. The researcher has used components like Deposits, Investments, Loans and Advances, Borrowings, Fixed assets, and other assets to an analysis of performance. The researcher has selected the period of study 6(six) years which are 2014-15 to 2019-20. The researcher has used the ANOVA test for the analysis of the performance of selected Development Bank in India. The researcher has found the highest amount of deposit has been found in NABARD and SIDBI and EXIM on second and third rank respectively. The trend of deposit in SIDBI, NABARD shows a continued upward trend, but in EXIM bank deposits shows decreasing level by comparing to the base year. During the period of study in 2018 trend of deposits decreased by 9.27 in EXIM bank. By applying ANOVA deposits of three selected development banks found 8.49 is calculated value and 3.68 is table value at the 5% level of significance, so, the null hypothesis is rejected it means there is a significant difference in the Deposits and other finding included in the research paper.
Journal La Bisecoman, Volume 2, pp 40-54; https://doi.org/10.37899/journallabisecoman.v2i4.458
In this study, the author has given different basis to build hypothesis and research models to find out the factors affecting the Vietnamese young consumer's intention to purchase upcycled fashion products. Firstly, this paper focuses on studying the relationship between attitudes and purchase intentions. Secondly, the author studies the effects of factors on attitudes and purchase intentions. The main research subjects are factors affecting Vietnamese young consumer' intention to to purchase upcycled fashion products. Hence, this research was conducted based on survey results among 400 young people aged 18 to 34 in Hanoi and Ho Chi Minh city which are two big city in Vietnam. The authors used two statistical software, SPSS 26.0 and AMOS 20.0, to analyze the survey results. These tools help the authors analyze Cronbach's Alpha reliability coefficients, exploratory factor analysis (EFA), confirmatory factor analysis (CFA), structural equation model (SEM). The results show that there was a positive relationship between young consumers' attitudes and purchase intention in the Vietnamese context. Attitude mediates the relationship between the influencing factors and purchase intention. Moreover, the study test the impact of five main factors including environmental concern, social value, uniqueness value, perception financial risk, and perceive quality risk. The environmental concern (β = 0.337) is considered as the strongest effect on consumers' attitudes towards products. The factors such as uniqueness value (β = 0.302) as well as social value (β = 0.216) also positively affect consumers' attitudes. On the other hand, perception financial risk (β = -0.168), and perceive quality risk (β = -0.280) negatively affect consumers' attitudes