Business Status Research Articles

Summary of Experience in Teaching Postgraduate Students majoring in Auditing to Learn Auditing Standard 1502

In order to make the audit report more transparent in reflecting the business status of the enterprise, better serve stakeholders, and align with international standards, China has continuously improved the audit report to meet market demand. The audit report introduces non unqualified opinion audit reports from four aspects: report type, report changes, report analysis, and impact, to help report adaptors understand this type of audit report. This article mainly summarizes the experience of teaching graduate students majoring in auditing to learn auditing standard 1502, in order to enable them to learn how to issue correct non unqualified audit reports and improve their professional literacy.

Strategi Koperasi dalam Pemberdayaan UMKM Koperasi Bona Mandiri Jaya

Micro, Small and Medium Enterprises or abbreviated UMKM are businesses carried out by the community and refer to productive economic businesses owned by individuals or business entities in accordance with the criteria stipulated by Law no. 20 of 2008. Referring to North Sumatra BPS data, the economic census in 2016 revealed that the percentage of non-agricultural MSEs according to business status, 98.84 percent of micro-small businesses and 1.16 percent (Percentage of Non-agricultural MSEs by Business Status, 2016) are medium-sized businesses. big. The method used in this study is a qualitative approach based on descriptive analysis. Based on the analysis of the results of the discussion that in carrying out the empowerment carried out by the Office of Cooperatives and Small and Medium Enterprises with Stephen P. Robbins' Strategy Theory indicators, the process is still quite good.

Agricultural Digitalization: Can This Transformation Increase Farmers' Income In East Java?

The era of the industrial revolution 4.0 has encouraged various economic sectors to utilize technology and information in their activities, including the agricultural sector. This study provides an overview of the impact of agricultural digitization on farmers' income and examines the characteristics of farmers in East Java who have and have not utilized agricultural digitalization as a first step toward agricultural extension targets. The data comes from the August 2022 National Labor Force Survey in East Java conducted by BPS-Statistics Indonesia with a sample size of 7.852 farmers carrying out agricultural businesses. The t-Student test results show that farmers who utilize agricultural digitization have an average income higher than those who do not utilize it. The binary logistic regression results also show that digitization of agriculture, gender, education, agricultural business field, and business status also affect farmers' income. The results random undersampling analysis and random oversampling classification and regression trees results show that there are two types of characteristics of farmers in East Java who take advantage of agricultural digitization, namely farmers who graduated at least junior high school and farmers who graduated elementary school/equivalent, come from X, Y, or Z generations, and work assisted by permanent workers/paid workers.

Sustainability status of People's Salt Pond Businesses in the coastal area of Labakkang District Pangkep Regency

Sustainability status of People's Salt Pond Businesses in the coastal area of Labakkang District Pangkep Regency

The Relationship Of Employment Status And Educational Status Of Prospective Brides On The Incident Of Early Marriage In The Kua Region Of Jombang District

Abstract
 Early marriage is an movement to tie two individuals of the inverse sex who are still young people into one family bond. Cases of early marriage in Jombang Rule are still tall. January-November 2022 alone, there were 920 individuals. Pudji Umbaran, Head of DPPKB-PPPA Jombang, said the information is up to November. The overall number of women's to begin with relational unions until November 2022 is 9,270 individuals. This inquire about strategy employments an expository study with a Case Control investigate plan and a Review approach. The information investigation utilized is univariate investigation utilizing recurrence dissemination and bivariate investigation. The information were analyzed factually utilizing the Chi-square test employing a certainty level of 95% with an α of 5% so that in factual calculations the P esteem <0.05 shows that there's a relationship between the autonomous variable and the subordinate variable. The results of the examination of business status have a p-value of 0.000, showing that there's a relationship between employment status and the event of early marriage. In the mean time, work status features a p-value of 0.000, there's a relationship between instructive status and the event of early marriage. From the comes about of this inquire about it can be concluded that there's a relationship between instructive status and business status and the frequency of early marriage.

JPMorgan Chase Supply Chain Finance Business Development Strategy Study

Supply chain finance is an organic combination of the logistics industry and the financial industry. The two promote each other and develop together. This paper focuses on the general steps of strategic research, puts forward the basic concept of supply chain finance, and analyzes the development status and main problems of JPMorgan Chase Banks supply chain finance business. Through the construction of the SWOT model, the advantages, disadvantages, opportunities and challenges of JPMorgan Chase Banks development of supply chain financial business are carefully studied, and the optimal strategy for the development of supply chain financial business is proposed. For the supply chain business in JPMorgan Chases SWOT analysis model derived aggressive strategy, JPMorgan Chases disadvantages and advantages in the global market have distinctive characteristics, such as an international competitive advantage and a mature product line, suitable for JPMorgan Chase to open the market quickly, while the lack of overseas advantages makes JPMorgan Chase must segment the market and implement differentiated competitive target customer selection strategies, etc.

The Promotion of Green Technology Innovation by the Growth of Digital Finance in China: An Analysis from the Viewpoint of Investment and Financing

The Chinese economy is at a crucial turning point of high-quality development and transformation. The advancement of the economic structure and the promotion of green economic development will be accelerated with the establishment of a new development model with green technological innovation at its core. Innovation in green technology has always been strongly influenced by financial development. There are now several advantages that digital financial services offers over traditional finance, opening up new avenues for the advancement of green technology. As a critical factor affecting the technological development in green innovation, investment and funding status of businesses is essential, directly affecting the operation of the financial system in the whole area of green innovation and determining the speed and quality of the advancement of Chinas green technology. In order to discuss digital finances specific role in alleviating financial constraints and promoting green investment, this article principally examines, from the viewpoints of investment and financing, the impacts of China's digital finance growth ongreen technologies.

MEAT CARTELS AND THEIR MANIPULATION OF HALAL CERTIFICATION IN MALAYSIA

A cartel is an agreement between several individuals or companies and others to engage in a scheme for the purpose of maintaining the business status quo by inter alia regulating and controlling prices and marketing territories. This is usually done with the aim of curbing competition and maximising profit, especially in the food supply chain. Qualitative research methods were used to investigate meat cartels falsifying halal certifications. Legal provisions, case law, journals, and articles were examined as sources of information and analysed to gather information related to the research topic. Presently, the perpetrators can be charged under Trade Descriptions Act 2011 and the Trade Descriptions (Certification and Halal Marking) Order 2011. There are more than 20 Acts that relate to halal standards which could be enforced under the law to ensure heavier punishments are meted out on the ‘food criminal’. The article also looks at the extent of the issue of corporate liability of companies that can be imposed on individuals involved with halal criminal offenses based on legislations other than the Trade Descriptions Act 2011 and the Trade Descriptions Order (Halal Certification and Marking) 2011. Hence the objectives of this article are to analyse the issue of meat cartels in Malaysia and to study the laws related to halal matters in terms of corporate liability within the provisions of the law. It is suggested that there is a need for a legal improvement relating to company liability in criminal cases relating to halal meat in Malaysia.

Business and Human Rights in Ethiopia: The Status of the Law and the Practice

Business activities in Ethiopia by both multinational and national companies are under growing scrutiny. Ongoing court cases in Kenya against Meta (formerly Facebook) for allegedly helping fuel the two-year deadly conflict in northern Ethiopia, increased reports of alleged poor labour conditions in apparel factories in industrial parks, and allegations of land grabbing by commercial agribusiness are some examples. The existing research and practice approaches the issue of private sector accountability predominantly from corporate social responsibility (CSR) perspective. The CSR landscape itself is regulated in a fragmented manner. In contexts lacking well-developed CSR frameworks, a growing body of research examines the promise of a newly evolving Business and Human Rights (BHR) paradigm. To date, there is a dearth of scholarly and policy discussion employing the term ‘business and human rights’ in Ethiopia, attesting the status of the field in academic and public discourse. This article presents a modest attempt at exploring the status of business and human rights law and practice in Ethiopia. By analysing relevant laws and reviewing selected practical cases, the article identifies salient issues, opportunities, and challenges toward developing and enforcing business and human rights standards.

The Seashell Business and Its Supply Chain in Zanzibar

Despite the critical activities of people live in the coastal areas, plus efforts undertaken by fisherfolk, and government in improving the supply of sea resources, seashells supply chain has been regarded to have meagre enhancement economic contributions to the livelihood of coastal community in Zanzibar. This poses considerable challenge in the improvement of the seashell business development in Zanzibar. This study examined the entire seashell business supply chain, the current status of the business and challenges hindering the growth of the business in Zanzibar. The study was qualitative in nature with a case study design. Data were collected from 45 participants who were purposively and conveniently sampled. Data were collected through in-depth interviews (IDI), document review and Focus Group Discussions (FGD). Data obtained were analyzed by content analysis done manually. Findings reveal that currently; the status of seashell business is described differently by different people. While others consider it valuable others see it invaluable. Findings further reveal that government restrictions on seashell export and limited research on the business hinder its growth. Thus, the study recommends to the government to invest massively in research so as to unveil more opportunities presented by the seashell. These opportunities may open room for more development ventures.

Critical Factors for the Adoption of Virtualization Software: An Empirical Study

The growth of virtualization technologies has allowed cloud adopters to make better use of computing resources. Despite its rapid expansion, adopters are having difficulty locating an appropriate virtualization solution and realizing the desired benefits.
 Six adoption factors were found to be the essential aspects of virtualization software for a seamless transition from physical to virtual computing after 43 tools and seven constructs were extracted using technology diffusion techniques. Based on the effect level, they are the software features, innovation risk, environmental factor, relative advantage, perceived usefulness, and social system. For public entities, the transition is specifically driven by ICT policies, regulations, and costs, whereas private sectors rely on market trends, the business status quo, and expert ranking. Adopters can utilize the study's findings as a strategic signal for a risk-free switch from physical to virtual computing, while vendors can leverage the design attributes to enhance software functionality.
 

스마트관광 시대의 관광숙박업 영업 예측 모형

The COVID-19 outbreak in 2020 caused continuous damage worldwide, especially the smart tourism industry was hit directly by the blockade of sky roads and restriction of going out. At a time when overseas travel and domestic travel have decreased significantly, the number of tourist hotels that are closed and closed due to the continued deficit is increasing. Therefore, in this study, licensing data from the Ministry of Public Administration and Security were collected and visualized to understand the operation status of the tourism and lodging industry. The machine learning classification algorithm was applied to implement the business status prediction model of the tourist hotel, the performance of the prediction model was optimized using the ensemble algorithm, and the performance of the model was evaluated through 5-Fold cross-validation. It was predicted that the survival rate of tourist hotels would decrease somewhat, but the actual survival rate was analyzed to be no different from before COVID-19. Through the prediction of the business status of the hotel industry in this paper, it can be used as a basis for grasping the operability and development trends of the entire tourism and lodging industry.

EFFECTS OF THE PRODUCTS AND SERVICES OF MICROFINANCE INSTITUTIONS ON THE ECONOMIC DEVELOPMENT OF THEIR MEMBERS IN VINTAR, ILOCOS NORTE, PHILIPPINES

This study determined the effects of the products and services of Microfinance Institutions on the economic development of their members in Vintar, Ilocos Norte, Philippines. The descriptive correlational research design was adopted using a survey questionnaire to gather data. A total of 603 respondents were involved. They were taken from the members of two Microfinance Institutions (CARD Bank Inc. and ASA Philippines Foundation Inc.,) in Vintar, Ilocos Norte, Philippines who have been a member for at least two years. The study was delimited into the top three barangays with the most members which are composed of Barangays Parut, Alejo Malasig, and Pedro F. Alviar. Frequency, percentage, weighted mean, Chi-square test, and Pearson r of correlation were used to analyze and interpret the data gathered. The following were the highlights of the findings of the study. The MFIs are giving their members quality products offered on loan applications and loan features as manifested by a very satisfied and satisfied rating of their members, respectively, as it is significantly and positively related to their economic development. The MFI members’ economic development in terms of financial, personal, and business status are significantly and highly related to their level of satisfaction with the customer services offered by the MFIs. The MFI’s services offered have met the satisfaction level of their members as expressed by a rating of very satisfied and satisfied on customer service and non-financial services, respectively. It was recommended that: On the part of Microfinance Institutions, they should consider the financial status of their members in terms of the reasonable service fee, and allow repayment and reasonable penalties for nonpayment/default to lessen their burden on their expenses, microfinance institutions should also conduct community development projects in different municipalities to increase their members' economic development, and microfinance institutions should provide business training to improve or expand their members’ business strategies. On the part of the members, they should pay their payments on time and actively participate in the activities of the MFIs. On the part of future researchers, they may also conduct studies in other places that offer products and services of Microfinance Institutions, they may also consider other variables, such as their incentives and benefits.

How do well-performed food businesses manage suppliers in emerging economies?

PurposeThis study aims to investigate the supplier selection criteria, relationship quality and level of collaboration in Asian food businesses, while also examining the link between these practices and business performance. The research focusses on food manufacturing and exporting companies in two emerging economies, China and Vietnam.Design/methodology/approachFood manufacturing and exporting companies in two emerging economies – China and Vietnam were surveyed and analysed to extract factors that reflect supplier management and business performance along with their relationship by factor analysis and hierarchical regression. Then, a two-step cluster analysis was applied to identify clusters based on supplier management and explore how different business performance groups manage their suppliers.FindingsFour clusters that are distinct sets of food firms with detailed references about their typical characteristics revealing their business performance and supplier management practices. Also, the study confirms that certificates, reliability and inspection results constitute the factor of quality-related criteria for food firms. It is an interesting insight into what firms prioritise in selecting and maintaining collaboration and relationships with suppliers that reflect actual demanding specifications for supplier conformity.Research limitations/implicationsThe study reveals the business status of the studied companies and each group's specific references, such as the criteria they prefer to select suppliers, the relationship quality and the level of collaboration.Originality/valueThe study is a useful reference for both researchers and practitioners to have a comprehensive view of supplier management in the food industry based on the viewpoint of Asian food manufacturers.

Analisis Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah Pada UMKM Konveksi Jepara

Most MSMEs cannot provide accounting information related to their business status because the financial reports prepared are not in accordance with SAK EMKM. The study aims to analyze the effect of business size, business age, owner's educational level on the implementation of SAK EMKM in Convection SMEs in Sendang Kalinyamatan Village, Jepara. The population is 506 SMEs, and the sample is 84 SMEs. Data analysis using multiple regression analysis. The results showed that business size had a significant positive effect on the implementation of SAK EMKM, as evidenced by the regression value (b1) = 0.100 with a sig. = 0.000; Business age has a significant positive effect on the implementation of SAK EMKM as evidenced by the regression value (b2) = 0.129 with a sig. = 0.013; The education level of the owner has a significant positive effect on the implementation of SAK EMKM as evidenced by the regression value (b3) = 0.576 with sig. = 0.001.

Impacts of Digitization of Business Permits and Licenses in District 3 Quezon City

This study aimed to determine the Impacts of Digitization of Business Permits and Licenses in District 3 Quezon City in terms of service satisfaction on time efficiency, reliability, cost-effectiveness, and convenience in business permit and license application of the business owners as the respondents of the study. The researchers used a descriptive method of research instruments to gather vital data from 380 business owners and guided the researchers in determining the result of the study. The researchers found that the respondents were very satisfied with digitizing business permits and licenses.
 It was recommended by the researchers that in order to enhance e-governance, the Business Permit and Licensing Department must include alert/reminder messages thru Short Message Service (SMS) in informing the status and deficiency of business permit and license application documents submitted by the business owners. Furthermore, there must be a system integration of all departments involved in processing business permits and licenses to ensure complete compliance in order not to hamper the business owners’ applications.

Motivations and Expectations of Residents Revisiting Small Museums in Communities: The Case of Beijing Guo Shoujing Memorial Museum

The management of small museums is closely related to the understanding and participation of the surrounding residents. However, this topic has not aroused enough attention in the academic area. As an integral part of community culture, residents' evaluations and visiting patterns can significantly impact the reputation and business status of small museum. To investigate audience participation and motivation at the Beijing Guo Shoujing Memorial, the researcher conducted interviews and natural observations. The study highlights personal, work, and social needs as the primary drivers of residents' re-participation in community small museums. These findings hold value for guiding the future development of small museums in the community.

Effects of Inspections Done by Capital Market Board on Share Returns (2000-2018 Period Analysis)

Because of the realization of the fact that manipulations were being done on financial reports of the biggest countries both in the US and in the rest of the world such as Long Term Capital Management in 1998, Enron in 2001, and Lehman Brothers in 2008, the importance of independent auditing and corporate governance understanding increased. 99.9% of businesses operating in our country are in small and mid-scale business status. This fact makes the adoption of independent auditing and corporate governance understanding harder. Therefore, the prevention the use of methods that blocks competition in the market, Capital Markets Board was founded. The purpose of this study is to find out the effects of auditings done by CMB from 2000 to 2018 on stock returns. Another result of this research is to find out whether BIST is strong in semi-strong form or not. Data on auditing done by CMB was acquired from CMB’s weekly bulletins. As a result of the analysis made using the event study method, it has been concluded that it affects the stock returns negatively. In addition, it is also possible to obtain higher returns compared to the BIST-100 index returns using this information and therefore, BIST was not effective in semi-strong form.

Influence Mechanism of Green Supply Chain Interest Linkage of Grassland Livestock Products: A Study from the Perspective of Pastoral Modernization

Building a reasonable and stable interest linkage mechanism is key to ensuring the efficient operation of the green supply chain of grassland livestock products, and it is also an inherent requirement to promote the income of herders. Firstly, according to the stakeholder theory and the green supply chain theory, a conceptual model of interest linkage-influencing factors of the green supply chain of grassland livestock products was constructed on the basis of public policy effect, green business status, willingness to cooperate, characteristics of decision-making behavior, and circulation characteristics. Secondly, on the basis of 358 research data samples from participants in the green supply chain of grassland livestock products in the Inner Mongolia Autonomous Region, the structural equation model was used to empirically study the action law of each influencing factor and the mechanism of influence on the interest linkage. The results showed that willingness to cooperate had a significant positive influence on interest linkage; circulation characteristics did not have a significant direct influence on interest linkage but had an indirect positive influence on it through willingness to cooperate; characteristics of decision-making behavior not only had a direct positive influence on interest linkage but also enhanced the willingness to cooperate through the circulation characteristics of livestock products, which had an indirect positive influence on interest linkage; and green business status did not directly influence interest linkage. The public policy effect did not directly influence interest linkage but indirectly influenced the interest linkage through green business status, willingness to cooperate, characteristics of decision-making behavior, and circulation characteristics. Finally, managerial implications for constructing a reasonable interest linkage mechanism were proposed, including enhancing the willingness of subjects to cooperate, stabilizing the distribution channels of livestock products, cultivating market awareness of the interested subjects, strengthening the main body’s awareness of green development and expanding the scale of green operation, increasing government input and policy publicity to highlight the public policy effect, and improving relevant laws and regulations to effectively safeguard the interest of market entities.

Compare And Analyze The Popularity of Fuel Vehicles in China and The United States—An Overview And Perspective of Fuel Cell Vehicles

Fuel cell vehicle machinery has substantial repercussions for energy policy and ecological protection. In the last era, China and the US have shown diverse progress in fuel cell vehicle manufacturing as the management's strategy issuances and enterprise's manufacture. Conversely, there are still roughly technical and expense difficulties impeding the commercialization of fuel cell automobiles. In this research, the position of China and the US fuel electric vehicles research method is analyzed comprehensively from various perspectives. Furthermore, the results of the fuel-electric vehicles are discussed and compared. The unique features and major concerns of each manufacturing segment are highlighted. Additionally, the performances of fuel cell electric vehicles perspective are reviewed on pre-existing works and information. With the combination of the fuel cell vehicle of business status and machinery performances, it is emphasized those technological developments in fuel cells and the optimization of the production methods for fuel cell structures are vital in manufacturing fuel cell vehicles.