Sales Growth Of Companies Research Articles

Analysis of Supply Chain Strategy, Competitiveness, and Business Performance at Passion Fruit Processing Industry in Gowa Regency

Passion fruit products are one of the superior products processed by the agribusiness sector industry in Gowa Regency. In order for the passion fruit processing industry to continue to exist and be sustainable in the market, understanding supply chain strategy, competitiveness and business performance is very important for managers/owners. This study aims to explain and analyse the important elements of supply chain strategy, daylight and business performance. This study uses a quantitative approach, where primary data is obtained from 105 managers or owners through questionnaires on April to July in 2023. Research data was processed and analysed using confirmatory factor analysis (CFA). The research results show that the main element forming a supply chain strategy is responsiveness. Product quality is a key element in shaping a company's competitiveness, and business performance is more dominantly determined or shaped by the company's sales growth. The implications of this study provide direction for managers of the passion fruit processing industry regarding the importance of responsiveness aspects in implementing supply chain strategies, product quality in developing competitiveness, and sales growth aspects to produce superior performance.

ANALYSIS OF TAX AVOIDANCE IN FINANCIAL STATEMENT FROM SHARIA ACCOUNTING PERSPECTIVE

Tax evasion for companies in Indonesia is not a violation of the law where there are no civil sanctions. However, such activities are not justified in Islam. In Islam, an accounting system using Islamic sharia is a recording system that aims to get profits without any party feeling disadvantaged. The purpose of this study is to analyze tax scanning on financial statements from the perspective of Islamic accounting. The research method used in this study uses the Fixed Effect Model (FEM) with panel data from 2020-2022; the sample used is 10 company stocks included in the Jakarta Islamic Index. The results of FEM statistics showed that the company's profit variable, namely ROA, significantly negatively affected tax avoidance, and the company's sales growth variable significantly positively affected tax avoidance with a confidence level of 95 percent. Then the practice of tax avoidance in the perspective of Islamic accounting where the activity is not allowed because it will cause losses to other parties.

Innovation and E-Commerce Models, the Technology Catalysts for Sustainable Development: The Emirate of Dubai Case Study

Innovation and e-commerce models are essential in sustainable development globally. They are among the most important technology and innovation catalysts of Dubai’s pillars. Technologies are essential parts of the strategic approach that aims to become a completely paperless city through digitalisation. The analyses begin with reviewing the most relevant literature on sustainable e-commerce and the e-commerce models. Furthermore, the research identifies the innovation and sustainable paradigms most suitable for developing technologies and e-commerce successfully. Finally, the focus is shifted to the best and most innovative and sustainable e-commerce practices adopted by the companies, contextualised in the Emirate of Dubai as a relevant case study. The primary outcome of this research demonstrated how a thriving environment, marked by adequate investments and opportunities provided by the government, supported e-commerce development and technology adoption. Subsequently, those models are matched with sustainable strategies. The analysis is carried out through an organic growth research framework. The results, therefore, provide valuable insights to multiple stakeholders. Indeed, despite some limitations, the Emirates of Dubai can be considered a benchmark in terms of a strategic digitalisation approach, as its ecosystem proves particularly fruitful for e-commerce development and company sales growth.

The Impact of Product and Process Innovations on Productivity: A Review of Empirical Studies

This article draws attention to insufficient research interest in the empirical assessments of the impact of product and process innovations (PPI) on economic performance. The analysis of the relevant studies for 2000–2022 found significant international and intersectoral differentiation of the considered linkages between innovation and productivity. It revealed limitations for the meaningful interpretation of the array of results accumulated in the literature. The author emphasizes the importance of an integrated multi-perspective approach to assessing the possible impact of PPI on various aspects of enterprise and industry performance when planning public innovation policy. For example, minor product innovations can make a tangible positive contribution to a company's sales growth, but have no impact on labor productivity at all. The impact of a radical resource-saving process innovation will look doubtful if it is evaluated only on a short time interval. The author concludes that it is expedient to revise established views on industrial technological innovations and develop new approaches to their measurement.

ANALYSIS OF THE EFFECT OF DIVIDEND PAYMENTS, GLOBAL FINANCIAL CRISIS, INTERNAL FINANCE, AND EXTERNAL FINANCE ON COMPANY SALES GROWTH IN INDONESIA

This study aims to determine the effect of dividend payments, the global financial crisis, internal finance, and external finance on the company's sales growth in Indonesia. There are several control variables such as size, leverage, profitability, and past growth assets. The reason for taking this research sample in Indonesia is because Indonesia is one of the developing countries whose economy is currently growing even though it is being hit by the Covid 19 pandemic. Investment is a good climate in Indonesia for sales growth. And also still few studies describe this research. The sample used is the consumer goods sector companies listed on the IDX for the 2016-2020 period as many as 21 companies selected using purposive sampling technique. This study uses panel data regression analysis and moderated regression analysis (MRA). The results showed that dividend payments influenced the company's sales growth. Meanwhile, the variables of the global financial crisis, internal finance and external finance had no effect on the company's sales growth. Then the variables of size, leverage, profitability, and past assets as control variables have no effect on the company's sales growth as control variables.

A Study On The Relationship Between Exhibition Experience And Behavioral Intention, And The Mediating Effect Of Satisfaction And Brand Assets In Corporate Promotion Exhibition Halls

Currently, Korean companies operate corporate promotion halls, memorial halls and museums, centering on large corporations, making them a place for long-term communication beyond the short-term contact with consumers. In addition, companies have provided recently virtual exhibition experiences through the homepage or apps to the corporate publicity exhibition halls, which are operated by the company, and are being developed in parallel with the existing exhibition experiences. Therefore, this study conducted an empirical analysis to find out the effect of the exhibit experience of the corporate publicity exhibition hall on the consumer behavioral intention with the subject of the visitors who have experienced the exhibition experience of the domestic corporate publicity exhibition hall. Followings are the implications for the results. First, the corporate publicity exhibition hall did not have a specific effect on the behavioral intention of customers simply by exhibiting and viewing. This indicates that companies that operate or prepare to open the corporate publicity exhibition hall should avoid such simple experiences or simple viewing facilities. Second, the corporate publicity exhibition hall cannot induce customers' behavior simply by exhibiting experiences. The results will be more efficient when the corporate publicity exhibition hall is operated in combination with the brand assets of the company presented in this study or tangible and intangible assets of other companies. Third, as derived from the results of the study, corporate product brands are boldly exposed to consumers and very sensitive to consumers, affecting their behavioral intentions. The positive image of a product brand will lead to satisfaction and behavioral intentions, which in turn will affect the company's sales growth. Therefore companies should be very careful in managing their product brand. The academic significance of this study is in that it investigated the relationship between satisfaction, brand assets, and behavioral intention through the exhibition experience in the corporate publicity exhibition hall by conducting empirical analysis of the relationship systematically. In addition, it is expected to be used as a practical basic material that can be more practical in producing exhibition experiences when newly opening a corporate publicity exhibition hall or remodeling an existing corporate publicity exhibition hall. In the follow-up study, in order to provide the best exhibition experience to visitors to a company publicity exhibition hall, various variables such as human and material elements of the company publicity exhibition hall, such as how to guide at an information desk, the contact point with customers as well as four elements of experience. In addition, it will have its own meaning if research is conducted on local small and medium-sized businesses in addition to the corporate publicity exhibition hall centered on large companies.

PROFITABILITAS, UKURAN PERUSAHAAN, KINERJA LINGKUNGAN, PERTUMBUHAN PENJUALAN DAN LEVERAGE PADA PENGUNGKAPAN ISLAMIC CORPORATE SOCIAL REPORTING

The purpose of this study is to examine the effect of profitability, company size, environmental performance, sales growth and leverage on the disclosure of Islamic Corporate Social Reporting. The population in this study are all companies listed on the Sharia Securities List during 2016-2018. The sample is determined by purposive sampling technique so that and data are analyzed using descriptive statistics and multiple linear regression analysis. Based on the partial test results show that profitability has no significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR). Company size has no significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR). The company's sales growth has no significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR). The company's environmental performance has a significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR) and leverage has a significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR).

PENGARUH PIUTANG DAN UKURAN PERUSAHAAN TERHADAP SALES GROWTH

This study aims to obtain empirical evidence of several factors that affect the company's sales growth, namely the influence of Accounts Receivable, Firm Age and Firm Size to Sales Growth of companies in the manufacturing sector of consumer goods listed on the Indonesia Stock Exchange (IDX) period 2012-2016. The dependent variable of sales growth is measured by the proxy of the company's sales amount. Independent Variables Receivables are measured by the firm's receivable account value, the firm's age variable is measured by age since the company stands and the firm size variable is measured by the total assets owned by the company. This research method using approach of quantitative method. The sample was chosen using purposive sampling method with certain criteria and obtained as many as 140 samples of manufacturing companies that meet the criteria. Data analysis technique used is panel data regression analysis. The results of this study indicate that accounts receivable & firm size affect the company's sales growth. While the age of the company does not affect the company's sales growth.

Pengaruh Opini Auditor dan Pertumbuhan Penjualan Perusahaan pada Nilai Perusahaan

The study was conducted to identify and test empirically the influence of auditor opinion which is an external factor, and sales growth which is the company's internal factors on the firm’s value. The study was conducted on consumer goods industry sector companies for the period 2013-2017. Samples totaling 17 companies was selected purposively, so that 85 observations were obtained. The data analysis technique used is multiple linear regression. The results of the study show 1) the auditor's opinion does not affect the firm's value. 2) Company sales growth has a positive effect on firm’s value. Based on the results obtained, the research has theoretical implications, that is, it can support signal theory and become another research reference source related to firm’s value. The practical implication is to be considered by investors, creditors, and other interested parties in making business decisions.
 Keywords: auditor opinion, company sales growth, firm value

PENGARUH ORIENTASI PELANGGAN DAN ORIENTASI PESAING TERHADAP INOVASI PASAR DAN PERTUMBUHAN PENJUALAN PERUSAHAAN MAKANAN DI SURABAYA

The aim of the study is to examine the effect of market orientation and competitor orientation to market innovation and sales growth, and the effect of market innovation to the sales growth of food Companies in Surabaya. The population of the study is all big food companies, which are operated until the end of 2008, and located in Surabaya Industrial Estate Rungkut (SIER). This research employs complete enumeration since the number of population is relatively small (23 food companies), whereas the analysis tool is path analysis. The test results indicate that: market orientation has direct, positive and significant effect to market innovation of food companies. Competitor orientation has direct, positive and significant effect to market innovation of food companies. Customer orientation has direct, positive and significant effect to the sales growh of food companies. Competitor orientation has direct, positive and significant effect to sales growh of food companies. The market innovation has direct, positive and significant effect sales grown of food companies. Another important finding shows that market innovation is able to mediate customer orientation and market orientation with growth sales of companies. It means that the presence of market innovation is required to strengthen the effect of customer orientation and competitor orientation to sales growth of companies.

PENGARUH ORIENTASI PELANGGAN DAN ORIENTASI PESAING TERHADAP INOVASI PASAR DAN PERTUMBUHAN PENJUALAN PERUSAHAAN MAKANAN DI SURABAYA

The aim of the study is to examine the effect of market orientation and competitor orientation to market innovation and sales growth, and the effect of market innovation to the sales growth of food Companies in Surabaya. The population of the study is all big food companies, which are operated until the end of 2008, and located in Surabaya Industrial Estate Rungkut (SIER). This research employs complete enumeration since the number of population is relatively small (23 food companies), whereas the analysis tool is path analysis. The test results indicate that: market orientation has direct, positive and significant effect to market innovation of food companies. Competitor orientation has direct, positive and significant effect to market innovation of food companies. Customer orientation has direct, positive and significant effect to the sales growh of food companies. Competitor orientation has direct, positive and significant effect to sales growh of food companies. The market innovation has direct, positive and significant effect sales grown of food companies. Another important finding shows that market innovation is able to mediate customer orientation and market orientation with growth sales of companies. It means that the presence of market innovation is required to strengthen the effect of customer orientation and competitor orientation to sales growth of companies.

Investigate The Relationship Between Cost Management Strategy, Organization Size, Growth Options and The Performance Of Companies In Tehran Stock Exchange

This study aimed to investigate the relationship between cost management strategy, organization size and growth Options on the performance of the company. In this regard, the financial statements of 76 companies listed in Tehran Stock Exchange for the years 2009 to 2013 were analyzed. In this study, cost management strategy (the ratio of capital expenditure to sales, sales of the book value of fixed assets) and size (natural logarithm of total assets) and growth Options (market value of assets to book value of assets) as a variable. independent, and firm performance (return on assets, sales growth) was used as the dependent variable, so that the relationship between strategy, size, growth Options and firm performance during a 5-year period studied. The method used for data collection, library and field. To test the hypotheses of the model Autoregressive conditional heteroscedasticity (ARCH) and generalized regression model, the conditional heteroscedasticity (GARCH) were analyzed using the software Eviews8. And significance was determined using a Z score and likelihood ratio. The criteria for the variable sales strategy to sell the book value of fixed assets and the capital expenditure of a significant and positive relationship with sales growth. In the capital, Tehran Stock Exchange Market participants are recommended to consider it as the time-varying volatility and time efficiencies associated with corporate assets can be public relations strategy, cost management and growth Options of the company described. Also associated with the company's sales growth can be described by the relationship between the size and cost management strategy

Is Sales Growth Of Companies Listed On The Warsaw Stock Exchange Mean-Reverting?

Empirical research shows that corporate financial results (measured by sales growth, profitability, earnings growth, leverage, etc.) are characterized by the long-term reversion toward the levels average for the whole economy. In the case of sales growth this means that companies which in a given year show above-average growth in the following periods express the tendency to show slower pace of this growth and companies which in a given year show below-average growth in the following periods express the tendency to show faster pace of growth. In the paper we explore the reversion toward the mean of the sales growth of companies listed on the Warsaw Stock Exchange in the period of 2001-2009. The research confirmed the strong tendency of sales growth to revert toward the mean.

Modeling renewable energy company risk

The renewable energy sector is one of the fastest growing components of the energy industry and along with this increased demand for renewable energy there has been an increase in investing and financing activities. The tradeoff between risk and return in the renewable energy sector is, however, precarious. Renewable energy companies are often among the riskiest types of companies to invest in and for this reason it is necessary to have a good understanding of the risk factors. This paper uses a variable beta model to investigate the determinants of renewable energy company risk. The empirical results show that company sales growth has a negative impact on company risk while oil price increases have a positive impact on company risk. When oil price returns are positive and moderate, increases in sales growth can offset the impact of oil price returns and this leads to lower systematic risk.

Mergers and Acquisitions: Some Empirical Evidence on Performance, Financial Characteristics and Firm Sustainability

The study examines the performance and financial characteristics of non-financial companies (low and high sales growth companies) that were involved in mergers and acquisitions in Malaysia. Capital gains were used to measure the companies’ performance over a period of two years and profitability measures (ROE, EPS, dividends payout, gearing ratio, PE ratio) were incorporated in the study. Paired sample testing and independent t-test analyses were adopted. The study reveals that there is no significant difference in terms of performance between low and high sales growth of companies in the presence of economic shock. However, high sales growth companies which are small in size seem to be more vulnerable to economic shock compared to low sales growth companies. In terms of financial characteristics, statistically, there are no significant differences between the two groups but the low sales growth companies (which are large in size) tend to register higher returns to shareholders.

CEO values, organizational culture and firm outcomes

AbstractFew empirical works have examined the process through which CEO dispositions relate to organizational outcomes. In this study we examined the relationships between CEO values and organizational culture, and between organizational culture and firm performance. Data were collected from different sources (26 CEOs, 71 Senior Vice Presidents and 185 other organizational members), and include organizational financial performance data collected at two points in time. In support of our hypotheses, CEO self‐directive values were associated with innovation‐oriented cultures, security values were associated with bureaucratic cultures and benevolence values were related to supportive cultures. In turn, cultural dimensions showed differential associations with subsequent company sales growth, an index of organizational efficiency and assessments of employee satisfaction. Copyright © 2007 John Wiley & Sons, Ltd.

ORGANIZATIONAL CULTURE AS A MEDIATOR OF CEO VALUES AND ORGANIZATIONAL PERFORMANCE.

In this paper we examine the role organizational cultures have at mediating the relationship between CEO values and organizational performance. Whereas several theoretical works have suggested that leader values create organizational culture, and others have argued that culture is a means towards organizational performance, few empirical works have demonstrated the entire process through which values lead to performance. In the present study we gathered data from 26 companies, based on different types of measures and from different organizational sources. Our findings demonstrate that entrepreneurial cultures mediate the relationship between CEO self-directive values and company sales growth; that bureaucratic cultures mediate the relationship between CEO values of security and turnover; and that supportive cultures mediate the relationship between CEO benevolence and turnover.

Pay at the Top: A Study of the Sensitivity of Top Director Remuneration to Company Specific Shocks

This article considers the empirical determination of top directors' pay during the 1980s. In a sample of approximately 170 companies between 1985 and 1990 we find that director pay is significantly related to shareholder returns, but the estimated elasticity is small. In line with other research, sales growth is an inaportant predictor o f top pay. The current article is novel in that we study whether limits to managerial discretion and organisational restructuring are important in influencing top pay. Importantly, we find that company sales growth through acquiring other firms and increasing indebtedness significantly raise top directors' remuneration above that which can be achieved by internal or organic growth, Also relative performance evaluation in terms of sales growth, reducing union presence and whether or not the company is a subsidiary are all important influences on top pay. However, yardstick conzparisons appear not to apply to shareholder returns, yet under-performance post-acquisition is not punished in line with under-performance for other reasons. Overall though the after allowing for performance and such changes to the firms' operating environment top directors' remuneration the going rate still rose at a rate of 12 to 16 per cent per year between 1985 and 1990, In real terms this was approximately four times that of the average worker in the same sample of firms.