International Journal of Management studies and Social Science Research

Donabel T. Magahis

ABSTRACT: The purpose of this study is to analyze the impact of the COVID-19 pandemic to the academic preparation of entrepreneurship students in Marinduque State College in terms of participation in class, understanding of lessons, and preparation for tests. It also aims to determine what intervention can be proposed to improve the preparation of entrepreneurship students amidst the current learning set-up. In this study, descriptive type of research was used. Findings showed that students' participation in class changed wherein they became less participative in class than they were before the pandemic. Students' understanding of lessons in class also changed where some students who need lessons to be repeated to them more than once increased, as well as those students who require visual presentations. The number of students who can easily understand the lessons decreased, as well as those who read the instructions and materials carefully. Students' study habit in preparing for tests changed where the number of students who study in advance before the test decreased, as well as those students who rely on stock knowledge. The number of students who study the night before the test increased, as well as those who study a minute before the test. In conclusion, the academic preparation of entrepreneurship students in Marinduque State College changed enormously due to the struggles faced brough by.

Keyword: preparation, academic, participation, understanding, COVID-19, entrepreneurship, pandemic

Lynle Nahid Mendoza, MBA

ABSTRACT: The purpose of this research was to evaluate the determinants of customer behavior as basis for the development of sustainable return intentions program. Surveys were completed by the local and foreign tourists visited in the province of Marinduque. The study aims to answer which among the factors of customer behavior (Cultural, Social, Personal, and Psychological) greatly influence the return intentions and serves as basis of the province to develop a sustainable return intentions program. Through a survey of 397 local/foreign tourists in the province, it was found out that the respondents' demographic profile posted significant differences in the respondents’ perceptions. In particular, gender, age, civil status, an educational attainment showed significant differences in the respondents' mean ratings on several variables that were considered in the study. Results of the test of Correlation showed significant and positive correlation between the determinants of Customer Behavior and areas defining the Return Intention Programs. The study also showed that Psychological Factors have the strongest relationship with the different facets of sustainability of Return Intentions.

Keyword: customer behavior, return intentions, determinants

Lung-Tan Lu

ABSTRACT: Buddha Shakyamuni believe all sentient beings are "aggregated" by the Five Skandhas (Aggregates), which includes: (1) Rūpa Aggregate, (2) Feeling Aggregate, (3) Preception Aggregate, (4) Volition Aggregate, and (5) Consciousness Aggregate. Prajnaparamita Heart Sutra (The Heart Sutra of the Perfection of Wisdom) is one of the most important Buddhist sutras. Among the many teachings taught by Buddha Shakyamuni to his disciples, the Large Prajñāpāramitā Sūtras is the highest sutra on the intellectual level. It is a collection of all the teachings of prajna sutras in 22 years and the Prajnaparamita Heart Sutra belongs to one of the 600 volumes. The Prajnaparamita Heart Sutra is the only sutra that condenses the vast content and thoughtful essence of the Large Prajñāpāramitā Sūtras into just a few hundred words. There is no certainty of success or failure in business management, and it is the result of the combination of different causes and effects. By awareness of impermanence and dependent origination dharma, we can do our best to keep calm to face the success and failure in business management.

Keyword: Skandhas, Aggregates, Prajnaparamita, Heart Sutra, Business Management, Humanistic Buddhism, Hsing Yun

Devika Nadarajah 1, Simon Karl Hubert Backhaus 2

ABSTRACT: The purpose of this paper is to analyze the contribution of process innovation capability, IT integration and flexibility to innovation performance in the Malaysian electrics and electronics (E&E) sector. This study adopted a quantitative approach. Questionnaires were distributed to Malaysian E&E manufacturers registered with the Federations of Malaysian Manufacturers (FMM) via email and postal mail. A total of 52 valid responses were obtained and analyzed using correlation analysis. A significant but weak relationship was found between IT integration and innovation performance. A significant and strong relationship was found between process innovation capability and innovation performance. The study is among the first to look specifically at Malaysia's E&E sector. The findings are of interest to academics as well as to public and private sector practitioners in directing resources to integrating IT and increasing the process innovation capability to achieve enhanced innovation performance.

Keyword: Process innovation capability, IT integration, IT flexibility, innovation performance

Widodo 1, Wiwik Utami 2

ABSTRACT: Vote-buying has happened a lot in general elections in Indonesia. Indonesian criminal law already regulates the prohibition of vote-buying and has been enforced, but the number of cases is increasing so the consequences can be bad in society. However, it is not yet known what the adverse effects of vote-buying will be on the results of the general election, and the legal code and policy of decriminalization. This article was written using desk research by conducting a study on documents using the documentation study technique. The contents of the document were then analyzed using content analysis techniques. This study obtained 2 findings as follows: vote-buying can have a negative impact on the results of the general election, including the election of several unprofessional people, blocked people's political channels, elected candidates committing criminal acts of corruption, a decrease in Indonesia's democracy index. The impact of vote-buying on legal culture in society, among others, considers vote-buying as a normal activity that is not categorized as a crime. Legislators can use the legal culture in the community as the basis for determining policies for decriminalizing the crime of vote-buying in the Election Act and Regional Head Elections Act.

Keyword: vote-buying, legal culture, decriminalization

UDANGA, GENEROSO E.

ABSTRACT: Coconut (Cocos nucifera L.) is one of the most beautiful, resilient and beneficial trees widely cultivated in tropical and sub-tropical countries. The coconut is a very useful plant with a wide range of products being sourced from it. The Philippines now ranks second to Indonesia among the top coconut producers in the world. Out of the 81 provinces in the country, sixty-eight (68) provinces are considered coconut- growing areas. Marinduque is one of the coconut-growing provinces, however, not so much is known about the status of this industry in the province. An understanding of the coconut attributes and a condition strongly justifies the judicious management of the current stands of coconut trees. This study sought to establish the status of the physical endowments of the coconut industry in the province of Marinduque specifically in terms of natural resources, geographical location, population, and land area. The survey research was used to gather the information from coconut farmers who are members of cooperatives in the province of Marinduque with the use of questionnaire. The study revealed that the over-all physical endowments of the coconut industry in the province are perceived to be good. However, some interventions need to be implemented and decision-makers have to aggressively pursue recommended measures.

Keyword: Marinduque, Physical Endowments, Coconut Industry

Salah M. El-Badri1*, Ali.F. Muftah 2, Salah Alsadi 3 and Tarik Almahdy 4

ABSTRACT: Areas that experience high temperatures during hot seasons suffer significant losses in production capacity and gas turbine efficiency. When the air temperature increases, the flow rate of the air mass decreases, and thus this leads to a decrease in the energy produced by gas turbines. In this regard, atmospheric air can be cooled using evaporative or absorption chillers. Emphasis was placed in this project on the effect of air temperature on the performance of the North Benghazi power plant. The results showed that the higher the air temperature, the lower the flow mass and the capacity of the turbine shaft. In addition, an increase in the air temperature leads to a decrease in the thermal efficiency. It was also evident from our study that any increase in the percentage of steam in the surrounding atmosphere at the expense of dry air for the same volume of the mixture of dry air and water vapor together leads to a decrease in the weight of the total mass of the volume of this mixture and accordingly reduces the capacity of the turbine shaft and vice versa.

Keyword: Power Plant, Turbine Efficiency, Lowering the Ambient Temperature and Humidity Eliminations.

Patrick, OLOGBENLA (PhD)

ABSTRACT: This study examines the impact of taxation on output performance in Nigeria from 1994 to 2020 by employing Gross Domestic Product (GDP) as the dependent variable and Petroleum Profit Tax (PPT), Company Income Tax (CIT), and Value Added Tax (VAT) as the independent variables. The analysis of the study was carried out using the Auto Regressive Distributed Lag (ARDL). The result showed that Petroleum Profit Tax and Value Added Tax had a positive and significant effect on the growth of output in the economy. On the other hand, Company Income Tax deters the output performance of the economy. The following are some policy recommendations as a result of the findings of the study: Government should use the revenue generated from tax especially that of company income tax to develop the domestic sector of the economy, especially the Agro-allied industry and the manufacturing sector qualitative development, Government should sensitize the citizenry through an awareness campaign and enlightenment on the need to pay tax and not to evade it, Nigeria’s tax regulatory body needed to implement policies that will reduce the loopholes in tax laws which taxpayers capitalize on to evade tax, lastly, the government should enact an act prohibiting tax avoidance and tax evasion a punishable offense with serious sanctions imposed.

Keyword: Taxation, Output Performance, Revenue, Auto Regressive Distributed Lag

Patrick, OLOGBENLA (PhD)

ABSTRACT: The study investigated the relationship between performance control attributes and the entrepreneurial orientation of SME owners in Osun State. A sample of 340 SMEs was selected across the states using both multistage and random sampling techniques. The variables of entrepreneurial orientation include innovativeness, proactiveness, and risk-taking. While the performance control attribute is the dependent variable. Questionnaires were used to collect data from the respondents and were analyzed using quantitative analysis. Descriptive and inferential statistics results show that ordinal regression and spearman rank correlation results are more suitable for the analysis. The result shows that all the three variables of entrepreneurial orientation namely innovativeness, proactiveness, and risk-taking are very important for an SME owner to develop a good performance control attribute. It is recommended that SME owners should always garner enough orientation which includes innovativeness, proactiveness, and risk-taking before entering into business because this will improve their performance control attribute and ensure the success of the business.

Keyword: Performance control attribute, SMEs, Entrepreneurial orientation

OMOLADE Oluwatoyin Funmilayo, Dr. OGUNGBADE Oluyinka Isaiah, Dr. Mrs IGBEKOYI Olushola Esther

ABSTRACT: The study investigates the impact of Environmental, Social, and Governance (ESG) disclosure on the financial performance of Multinational Companies (MNCs) in Nigeria. The study covers a period of ten years from 2011 to 2020 and usable data was drawn from fifteen MNCs for the analysis. Data on indicators of ESG are collected from the annual reports of the companies through the Nigerian Exchange Group (NGX Group). Panel data regression analysis is used, and fixed and random effects apart from the descriptive statistics are used. The result from the analysis suggests that the level of awareness about the Social aspect of ESG among the MNCs companies is very low. The Environmental and corporate governance aspect of ESG has a significant impact on the financial performance of the MNCs in Nigeria. Notwithstanding, the social indices component of ESG failed to have a significant impact on the financial performance of the MNCs in Nigeria. The study recommends more orientation for the MNCs in Nigeria especially issues on social responsibility in order to create more awareness about ESG and its role. This will go a long way to improve its impact on their financial performances.

Keyword: Environmental, Social and Governance, ESG Index, financial Performance, Multinational Companies (MNCs).

CROSSDALE OVWIDO JOSEPHINE and PROF. BASIL O. NWOSU

ABSTRACT: The study focused on extent of utilization of e-learning technologies in business education programme in colleges of education in south-south, Nigeria. three specific purposes with three corresponding research questions and null hypotheses were formulated to guide the study. Comprehensive related literatures were reviewed, not only to serve as a guide to the research but also to give insight into what has already been done by other researchers in related areas of the study. Descriptive research design was adopted for the study. The population of the study consisted of two hundred and forty-one (241) lecturers in colleges of Education in SouthSouth, Nigeria. The entire population was used. Researcher’s questionnaire tagged availability and extent of utilization of e-learning technologies in business education programme in colleges of education in South-South, Nigeria, (EUETBESSN) was used to elicit responses from the subjects. The instrument was validated by three experts, one experts in Measurement and Evaluation from Science Education Department, one expert ICT Department and one experts from Business Education Department, Ebonyi State University, Abakaliki. The reliability of the instrument was determined using Cronbach Alpha reliability which yielded a reliability coefficient of 0.82. Frequency table and percentage was used to answer question one, while Mean (x) and standard deviation (SD) were used to answer the research questions, t–test statistics was used to test the null hypotheses at 0.05 level of significance. The findings from the study showed that: e-learning technologies like digital library, electronic board, electronic communication tools, including e-mail and discussion board, chart facilities and video conferencing, virtual learning environment, media player, Microsoft excel application, educational website, use of YouTube, use of scanners to capture images and ensuring securing of data had less percentage. Secondly, elearning technologies in classroom delivery in Business Education program are fairly utilized. Based on the findings of the study, the researcher recommended that Nigerian Government should continue to ensure the supply of e-learning equipment/technologies for teaching and learning purposes in Business Education programmes and also government should equip Colleges of Education with computer systems and monitor the utilization for effective teaching and learning activities mostly in classroom delivery, since e-learning is taking the center stage in Business education programme in Colleges of Education in South-South, Nigeria.

Keyword: Utilization, E-Learning, Business Education

Obisike, Ndubueze Ezindu & Uju Okoli Victoria & Chinwendu Benedette Onugha & Nkamnebe Ogochukwu Edith

ABSTRACT: This study examined the impact of oil trade on Nigeria's oil sector growth 1983 to 2021, with the use of secondary data. The results revealed economically that CEPGR, CERGR PPIPGR, PPIEGR, OCTOT and ODFTOT have positive impact on NOSGR. Whereas CEPGR, CERGR and ODFTOT had positive impact of high magnitude on NOSGR, OCTOT exhibits moderate positive impact on NOSGR, while PPIPGR and PPIEGR had positive impact of low magnitude on NOSGR. The result indicates that the export bloc outperformed the import bloc within the study period. From empirical results, the study conclude that the oil supply bloc have more potential to promote Nigerian oil sector growth if properly managed than the demand bloc. From the conclusion, the study then recommend that Nigerian Government should prioritize fixing the refineries to produce at full capacity and channel oil trade towards exportation of both crude oil and refined petroleum products in order to expand oil revenue base of the economy and zero import expenditure of refined petroleum.

Keyword: Oil trade, Commodity Terms of Trade, Double factoral Terms of Trade, Oil Sector

Ogwueleka Chisom Frances.& Uju Regina Ezenekwe & Amaka G. Metu & Obisike Ndubueze Ezindu & Uzoma, Kelechi Promise

ABSTRACT: This study examined the impact of deficit financing (DF) on Nigeria’s economic growth from 1984 to 2019. In order to capture the objectives of the study, secondary data were sourced and relevant methods of analysis were adopted which include unit root test and ARDL bound testing. The theoretical framework guiding the study anchors on Hirschman’s theory of unbalanced growth (HTUG). The ARDL estimated tests revealed that DF has positive impact on each of the directly productive sectors (DPS) in Nigeria. Given the empirical results on average, the study conclude that Nigeria needs to apply more disaggregated measures in management of deficit financing and recommend that Nigerian government should prioritize fixing the economy with respect to deficit financing, sector and economic growth by investing more on viable sectors that has ability to keep abreast of others.

Keyword: DF ARDL HTUG DPS

Juliet Ingabire 1; Fred Alinda 2 and Michael Galukande-Kiganda 3

ABSTRACT: The paper assesses the factors constraining community participation in solid waste management and provides a way for enhancing participatory management of solid waste. The paper leverage on findings from empirical data of key stakeholders in solid waste management in Lwengo Town Council, Uganda. Methodologically, the study adopted a case study design with a mic of qualitative and quantitative data. The analysis first utilized descriptive statistics to describe the public participation practices as well as solid waste management. Qualitative data was analyzed using content analysis. Findings indicated that community mobilization, sensitization and information dissemination were inadequately or inappropriately done. The community members lacked a sense of responsibility for waste management among community members and lacked clarity on the roles and responsibilities. The town council staff lacked skills for effective mobilization, sensitization and information dissemination. The town council had limited funding among other challenges. The study recommends management and leadership of urban authorities strengthen awareness and knowledge about solid waste management through intensive mobilization, sensitization and information dissemination to the communities. In addition, the community should be trained on sustainable management of solid waste management strategies such as recycling waste for use to pull interest of the community in waste management due to associated economic gains.

Keyword: Community participation, solid waste management, Challenges

1. Kabiru Dahiru, 2. Yusuf Abdu Yusuf, 3. Hindatu Maigari. Yerima

ABSTRACT: The aim of this study is to examine the linkage between e-governance and service delivery in Nigeria by assessing the role of stakeholders on the implementation of e-governance for better public service delivery in Nigeria, the study use new public management theory to explain the effect of paradigm shift from traditional administrative approach of governance to a modern approach (e-governance). The study also uses a quantitative method to capture data and analysed same using a stratified random sampling. While the tool used in statistical analysis are cronch bach Alpha and content validity index. However, the research findings indicate that, egovernance is effective in providing better services with the help of stakeholders. The study also reveal that the success of e-governance implementation in Nigeria is centred on effective communication and organisational skills in order to maintain the vision, values and aspirations of all of the parties involved couple with a robust ICT infrastructures in placed.

Keyword: E-governance, Stakeholders, Information Communication Technology, Public Service Delivery

Smart Manda1*

ABSTRACT: This paper assesses the money supply, exchange rate and inflation dynamics in Zimbabwe using monthly data from December 2009 to December 2018, a period when the country was dollarised. The paper first applies a multivariate regression model to check for the significance of the independent variables. The multivariate regression model established that money supply and the parallel exchange rate premium have some significant influence on inflation in Zimbabwe. To eliminate the endogeniety problem associated with the model and also to allow for the feedback mechanism in the model, the paper applies a Vector Error Correction Model (VECM). The results from the Johansen cointegration tests indicated that the variables were cointegrated thus making it possible to apply the VECM. The VECM established that there is a long-run causality running from the money supply, parallel market exchange rate premium, output gap and inflation as well as short-run causality running from money supply and the parallel exchange rate premium to inflation. A monetary targeting framework is therefore recommended to attain long-run macroeconomic stability.

Keyword: Inflation, Potential Output, Output gap, Error Correction Model, Zimbabwe

1. Prof Dr Balthasar Kambuaya, MBA & 2. Dr Maylen K P Kambuaya SE MSi

ABSTRACT: This type of qualitative research through phenomenological shorthand, as for the results of the study show that , community empowerment largely determines the reduction of poverty. This means that the better the community empowerment, the better the poverty reduction will be followed. And vice versa, the worse the community empowerment, the worse it will be followed by the worse the poverty reduction. New concepts that can be raised and developed in complementing the dimensions of community empowerment in poverty reduction can be successful if supported by a bottom-up approach by taking into account the initiatives and aspirations of the community. So community empowerment does not start at the stage of the implementation process alone, but also begins at the planning stage of the program. This paradigm is called community empowerment into an independent and aspirational society. That is, it is the community that plans, implements and supervises the running of a government program for the benefit of the community concerned.

Keyword: poverty, strategy, policy, effectiveness, potential

Widodo 1, Wiwik Utami 2

ABSTRACT: Trafficking of organs and/or body tissues in Indonesia is categorized as a crime. The criminal policy has been carried out, but the cases are still increasing. In order to prevent crime, it is necessary to reformulate criminal policy in Indonesia based on Hoefnagel's theory. There are 2 research problems, namely how to formulate a non-penal policy, and a penal policy. This study uses criminology and legal research methods. The data was collected by desk research technique, and then analyzed using the content analysis technique. The results of the study, (1) non-penal policies were formulated by several authorized Ministries by revising strategies to influence public views on organ trafficking through mass media and social media; improve social welfare and mental health; increase per capita income; improve the content of administrative law and civil law governing organ transplantation. (2) The penal policy is carried out by amending the contents of Article 92 of the Health Act so that recipients and organ donors who are indicated to be buying and selling organs can be punished; creating internal regulations within criminal law enforcement agencies so that they only use the Health Act to prosecute perpetrators of trafficking in organs and/or body tissues.

Keyword: reformulation, criminal policy, trafficking, organs, body tissues

Tukura Nashuka Tino, Mohammed Danlami Garba, Tukura Daudu Fwaje, Samuel Tibwa Abwage

ABSTRACT: Restiveness among youths globally and those in Nigeria have become a behavioral pattern which has degenerated into a topical global issue because youth restiveness portrays man's negative side of social development. This has remained one of the many security challenges facing man in the contemporary society which has resulted in destruction of properties worth millions of Naira and lost of many lives. Today, Nigeria is facing a fundamental crisis of governance that reflects a rising set of demands among its young generation; demands shared by youth elsewhere in Africa. This paper, by employing the Relative Deprivation Theory argues that the persistence violations of human rights by the Nigerian state perpetrated by the security operatives such as the disbanded SARS account for youth restiveness as witnessed in the #End-SARS protest in Nigeria. The study adopted the documentary methods of data collection and utilizes secondary sources; and relays on content analysis as its method of data analysis. The study found out that most of the victims of human rights violations were unlawfully arrested, tortured, detained and even extra-judicially killed without fair trial. On the strength of the findings, the study recommended among other things training and retraining of Nigerian security operatives in conformity with global based practices on rules of engagement and management of protestation.

Keyword: Governance, citizens rights deprivation, restiveness, and protest.

Nyenya Trust and Mafa Onias

ABSTRACT: Studies have shown that half of doctoral candidates who enroll for studies complete their studies (Golde, 2001). One of the sources of long time-to-degree rates include the supervision process related factors. European University Institute (2017:15) underlines the critical role of research supervision by expressing that, "… the success of a PhD usually stands or falls by the quality of supervision." Zimbabwe Open University (ZOU) quality assures the supervision process for doctoral education to provide confidence to stakeholders that service is provided as carefully planned. This research sought to provide evidence on the efficacy of the quality assurance system in providing accountability and continuous improvement of the supervision process of doctoral education at the Zimbabwe Open University. Data was generated through focus group discussions with doctoral candidates from three regional clusters. Six in Bulawayo and Marondera cluster and five at the Midlands cluster. Three supervisors were interviewed from the three clusters, two members of the Higher Degrees, and two from the Quality Assurance Directorate. Institutional documents were examined to determine if there were policies and procedures on supervision of doctoral education. The research found that the supervision process is documented although some dimensions such as the contact time between candidates and supervisors is not determined. Candidates were satisfied with the supervision process premised on progressive approaches to supervision. The researchers recommend Higher Degrees organisesupervisors' and candidates' development workshops and stipulate minimum supervisor-candidates contact times.

Keyword: quality assurance, doctoral supervision

Mahendra Dwi Risqi Putrawan 1,I Ketut Darma 2, A.A. Ketut Jayawarsa 3, Ita Sylvia Azita Azis 4

ABSTRACT: This study takes the title Effect of Interest Rates, Growth of Gross Domestic Product and Profitability on Stock Returns of Property Companies Listed on the Indonesia Stock Exchange. The formulation of the problem in this study is how the influence of Interest Rates, Gross Domestic Product Growth and Profitability on stock returns of property sector companies either simultaneously or partially. The purpose of this study is to empirically prove the effect of interest rates, growth of gross domestic product and profitability on stock returns of property sector companies simultaneously or partially. The population of this study is all property sector companies listed on the Indonesia Stock Exchange for the 2011-2019 observation period as many as 79 companies. The method of determining the sample using purposive sampling technique is to obtain 35 companies as a sample with data on economic growth, monetary policy, and financial statements for 9 years, the data obtained is 315 data which will be processed using SPSS 17.0 For Windows. The data analysis technique used is the classical assumption test, multiple regression analysis, F-test, t-test, and analysis of determination. From the results of the analysis, it was found that the interest rate had an insignificant negative effect on stock returns. Gross Domestic Product growth has a significant positive effect on stock returns. Profitability has a significant positive effect on stock returns monetary policy. Profitability has a significant positive effect on stock returns and determination analysis. From the results of the analysis, it was found that the interest rate had no significant negative effect on stock returns. Gross Domestic Product growth has a significant positive effect on stock returns. Profitability has a significant positive effect on stock returns.

Keyword: interest rates, stock returns, profitability, gross domestic product, property companies

Dian Primanita Oktasari 1, PritaPrasetya 2

ABSTRACT: The purpose of this study is to determine the effect of funding short-term debt, long-term debt and equity, either simultaneously or partially on the level of profitability in the sector of financial institutions listed on the Indonesia Stock Exchange for the 2015-2020 period. The method used in this research is descriptive quantitative. The analytical method used is multiple linear regression analysis. The sample taken is a total of 16 companies, with a total sample of 96. The sampling method uses a non-probability sampling method, namely the purposive sampling data collection technique (based on certain criteria) so that the sample used is 13 companies with a total sample of 78. The data collection method uses the literature study method, by downloading the data on the annual report of Sub-Sector Companies of financial institutions listed on the Indonesia Stock Exchange for the 2015-2020 period. The data analysis method uses the Panel Data Regression method with the help of the Eviews 10 software program.

Keyword: Short-term debt, Long-term debt,Equity, ROI.

Erlina Zulkifli Mahmud

ABSTRACT: This research article is about the translation of an Indonesian novel entiled Lelaki Harimau into English Man Tiger. The translation involves various methods, strategies, techniques of translation, including the one which is called procedures of translation and one of the procedures namely modulation focuses on the change of point of view or perspective. The background of this research is that almost every sentence especially in the first chapter of the novel is shifted either syntactically or semantically. This research focusses only on the semantic shifts involving modulation. Using descriptive-comparative approach as the method, the objective of this research is to describe and identify the types of modulation found in the target language text. The results show that out of nine types of modulation, there are seven types can be identified and the type of modulation used more frequently than others is part for the whole.

Keyword: modulation, translation procedure, semantic shifts

Putri Renalita Sutra Tanjung

ABSTRACT: This study aims to determine whether there are differences in the average abnormal return, trading volume activity, and trading frequency activity of pharmaceutical company stocks before and after the announcement of the first case of the corona virus (Covid-19) in Indonesia. The sample was selected using the purposive sampling method and collected as many as 9 pharmaceutical companies listed on the Indonesia Stock Exchange during 2019 - 2020. The data used in this study is secondary data in the form of daily stock closing prices, Composite Stock Price Index (CSPI), volume share trading, number of shares outstanding, and frequency of trading of shares obtained from the Indonesia Stock Exchange. This research is an event study with an observation period of 14 days, namely 7 days before and 7 days after the announcement of the first positive case of the corona virus in Indonesia. Hypothesis testing using the paired sample t-test method if the data is normally distributed, whereas if the data is not distributed abnormally, the Wilcox on signed rank test will be used.

Keyword: Covid-19, Event Study, Abnormal return, Trading volume activity, Trading frequency activity

Evi Mayasari Siregar 1, Indra Siswanti 2

ABSTRACT: Financial distress is a phase when there is a decline in the financial condition of an entity before the onset of bankruptcy. This study aims to analyze the level of financial distress; analyze the impact of inflation, exchange rates, interest rates and gross domestic product on financial distress. This study uses secondary data based on the financial statements of issuers of the Property & Real Estate sub-sector on the IDX (Indonesian Stock Exchange) for the 2010-2019 periods. Using purposive sampling method in determining the sample according to the criteria used, and obtained a sample of 29 issuers. This study uses the Altman Z-score method as a proxy for the level of financial distress and analyzed using panel data regression with the selection of the best model Fixed Effect Model.

Keyword: Financial distress, Inflation, Exchange rate, Interest rate, GDP, Panel data regression, Fixed Effect Model.

Rista Bintara

ABSTRACT: This research is about the influence of Related Party Transaction, Liquidity and Company Size on tax agressiveness. The dependent variable in this research is tax aggressiveness as measured by Effective Tax Rate. The independet variable in this reasearch are related party transaction measured by receivable related party devided by asset , liquidity is measured by Current Ratio and company size is measured by the natural logarithm of the book value of the company’s total assets. This study uses quantitative research and has a sample of 29 manufacturing companies in the consumer goods industry sector with a total of 87 data published by the Indonesia Stock Exchange during 2017-2019 using the purposive sample method. The data used are obtained from financial reports and annual reports listed on the Indonesia Stock Exchange. Data analysis was carried out by classical assumption test and hypothesis testing by multiple regression method. The results of this study prove that Transactions with Related Party Transaction and Liquidity have no effect on Tax Aggressiveness, while Company Size has an effect on Tax Aggressiveness. The limitation of this research is that there are some financial reports and annual reports that cannot be accessed. Suggestions for future researchers are to use other measurements.

Keyword: Related Party Transaction, Liquidity, Company Size, Tax Aggressiveness.

Triyani Budyastuti

ABSTRACT: This study aims to examine the effect of financing to asset ratio, financing deposit ratio and nonperforming financing on return on assets (ROA) and inflation as a moderating variable. The population in this study were multi-finance companies on the Indonesia Stock Exchange from 2016 to 2020. The sample was determined using the saturated sample method and 15 companies were obtained. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is multiple regression analysis. The results of this study indicate that the FAR, Inflation and moderating variables have an effect on ROA. While the FDR and NPF variables have no effect on ROA.

Keyword: Financing To Asset Ratio (FAR), Financing Deposit Ratio (FDR), Non Performing Financing (NPF), Inflation, Return On Assets (ROA).

Nurlis, Nurlis 1; Fitri Indriawati 1; Meiliyah Ariani 2

ABSTRACT: In the self-assessment system, the taxpayer has full authority over all activities of calculating and collecting the tax itself. Several companies as taxpayers have not fulfilled their tax obligations properly, and they are trying to avoid their tax obligations. The sample used is the Annual Financial Statements of Basic and Chemical Industry companies listed on the Indonesia Stock Exchange with data analysis techniques using multiple linear regression and MRA. The results of this study can be a consideration for the government in making clear and firm tax regulations, so it can minimize the occurrence of tax avoidance and maximize state revenue from the tax sector. The study results show that business strategy and financial distress negatively and significantly affect Tax Avoidance. Sales Growth cannot moderate the effect of business strategy and financial distress on tax avoidance.

Keyword: Business Strategy, Financial Distress, Sales Growth, Tax Avoidance Inflation, Return On Assets (ROA).

Garin Pratiwi Solihati

ABSTRACT: This study aims to analyze the effect of Good Corporate Governance and corporate social responsibility disclosure on Firm Value with profitability as a moderating variable. The sampling technique used was purposive sampling. What researched Manufacturing Companies in Indonesia and Malaysia included in the ASEAN CG Scorecard with a 2017-2019 research time span. The purpose of this study is to determine the effect of Good Corporate Governance and disclosure of Corporate Social Responsibility on Company Value with profitability as a moderating variable. This study shows that Good Corporate Governance and disclosure of Corporate Social Responsibility have a significant effect on Company Value, and profitability can moderate the relationship between Good Corporate Governance and corporate social responsibility disclosure on Firm Value.

Keyword: Corporate Social Responsibility, Good Corporate Governance, Profitability, and Company Value

Radhika Altaf Vidaro 1, Yenny Yuniawaty Lunandi 2, Daniel Hendrawan 3, Deborah Prasetya 4

ABSTRACT: This research is motivated by a credit agreement that has collateral in the form of mortgage rights as additional guarantees for the repayment of debtors' debts. However, in practice in the field, the guarantee in the form of land rights can be requested for blocking by a third party who has a legal relationship. This blocking implies that the debtor's guarantee cannot be executed in the event of default/failure to pay by the debtor in the future. As a result of not being able to execute the guarantee, it will potentially cause losses for the bank as the creditor. The blocking is regulated in the Regulation of the Minister of Agrarian Affairs and Spatial Planning / Head of the National Land Agency No. 13 of 2017 concerning Procedures for Blocking and Confiscation which can harm creditors so that legal protection for creditors is reduced. From the results of this study, it can be concluded that in the form of legal protection for banks as creditors in the event of blocking of land rights certificates, legal protection is preventive and repressive. Banks include SOPs related to interviews with prospective debtors for these guarantees in detail which will prevent the blocking of land by third parties. Banks can also file a lawsuit against BPN's decision on the blocking. The parameter of the National Land Agency (BPN) in blocking land rights certificates by third parties is to conduct an assessment of the block applicant in terms of having a legal relationship or not with the object requested for blocking.

Keyword: legal protection, banks, third parties, blocking of land rights certificates