IOSR-JBM   Volume-19 ~ Issue-11 ~ November-2017

Abstract: There are two perspectives why managers do earnings management, namely opportunistic and efficient perspective. The purpose of this research was to test the perspective of accrual earnings management and real earnings management in Indonesia. Perspectives of earnings management were measured by future profitability, that consisted of three proxies, namely future earnings changes (ΔNI t+1), future cash flow from future operation (CFO t+1), and future nondiscretionary income (NDNI t+1). The result showed accrual earnings management and real earnings management had non significant impact on future earnings changes, future cash flow from future operation, and future nondiscretionary income, meant managers in Indonesia tend to execute opportunistic accrual and real earnings management.

Keywords: Accrual Earnings Management, Real Earnings Management, Opportunistic Perspective, Efficient Perspective. Decision making

[1]. Christie, Andrew A., dan Jerold L. Zimmerman. 1994. Efficient and Opportunistic Chices of Accounting Procedures: Corporate Control Contests. The Accounting Review. Volume. 69, No.4: 539-566.
[2]. Cohen, Daniel A., Aiyesha Dey, dan Thomas Z. Lys. 2008. Real and Accrual-based Earnings Management in the Pre- and Post- Sarbanes Oxley Periods. The Accounting Review. Volume.83, No.3: 757-787.
[3]. Gajevszky, A. 2014. The Impact of Auditor's Opinion on Earnings Management: Evidence from Romania. Network Intelligence Studies. No.3: 61-73.
[4]. Graham, Jhon R., Campbell R. Harvey, dan Shiva Rajgopal. 2005. The Economic Implications of Corporate Financial Reporting. Journal of Accounting and Economics 40: 3-73.
[5]. Healy, Paul.M.,and James M.Wahlen.1998. A review of the earnings management literature and its implication for standard setting. Accounting Horizon 13: 365-384..

Abstract: The purpose of this study is to analyze the strengthening of land information quality in Village, to analyze the strengthening of land information quality in Land Office Kendari City, and to formulate a model of strengthening the effectiveness of land registration in Kendari City. The research approach is qualitative with focus on the quality of information in the Village, the quality of information in the Land Office, and the effectiveness of land registration which includes quality, quantity, and timeliness of work completion. The data collected are primary data and secondary data. The research informants were determined purposively and snowball sampling. Data collection techniques are interview, observation, documentation, and audio-visual. Data analysis technique used is comparative..........

Keywords: Effectiveness, Quality of Information, and Land Registry

[1]. Enemark, Stig. 2012. Sustainable Land Governance: Three Key Demands. TS 03A – Land Governance, paper no 5998.
[2]. BPN-Prov. Sultra. 2016. Laporan Sengketa, Konflik, dan Perkara Pertanahan Tahun 2016. Kanwil BPN Prov. Sultra, Kendari.
[3]. BPN-Kota Kendari. 2016. Buku Informasi Layanan Kantor Pertanahan Kota Kendari. Kantor Pertanahan Kota Kendari.
[4]. Harmon dan Mayer. 2014. Teori Organisasi Untuk Administrasi Publik. Kreasi Wacana, Bantul, Yogyakarta.
[5]. Kasim, Azhar. 1989. Pengukuran Efektivitas dalam Organisasi. PAU Ilmu-ilmu Sosial UI, Jakarta...

Abstract: Hospital waste administration is a noteworthy natural medical issue, particularly in creating nations, nations where the issues of innovative, financial, social and insufficiently prepared staff in charge of overseeing and gathering waste are encountering issues. The principle objective of this investigation was recognizing and positioning the variables influencing medicinal waste administration. This investigation was cross-sectional. The examination populace comprised of healing facility chiefs, administrators of clinic waste. The present investigation had a specimen size of 32 patients in the wake of gathering the polls and because of the trouble because of occupied people, 32 surveys were analyzed.The information accumulation was matched correlations. The legitimacy by specialists and educators and by utilizing Lavish and its unwavering quality was affirmed on the premise of contrariness..

Keywords: Hospital Waste Management, Healthcare Waste, Analytical Hierarchy Process.

[1]. Arab M, Ravangard R, Omrani GH, Mahmoudi M. Wastes Management Assessment at Public-Teaching and Private Hospitals Affiliated to Teheran University of Medical Sciences, Iran. Journal of Health Administration. 2010;12(38):71-7.
[2]. Arab M, Safari H, Zandian H, Nodeh ;FH. Evaluation of practicing safety features for hospital waste collection among Iran‟s public hospitals. Journal of Material Cycles and Waste Management. 2016:1-7.
[3]. Arab M, Baghbani RA, Tajvar M, Pourreza A, Omrani G, Mahmoudi M. Report: The assessment of hospital waste management: a casestudy in Tehran. Waste Management & Research. 2008;26(3):304-8
[4]. Alagöz AZ, Kocasoy G. Determination of the best appropriate management methods for the health-care wastes in Istanbul. Waste management. 2008;28(7):1227-35.
[5]. Abedi T, Vaezzade F. Hospital wastes management. Rasht: Gap; 2002..

Abstract: Stress is alludes to a general term which applies to the weights i.e. both mental and physiological experienced by the general population for the duration of their lives. Problem: The study is on stress affecting absenteeism, turnover, politics and conflicts of faculty members in Private Universities of Punjab. Objective: The objective of the study was to identify various factors of job stress and their relationship with the absenteeism, turnover, politics and conflicts of teacher in different departments of Private Universities. Research Design: Data was collected from 100 Faculty members of each, four Universities of Punjab through questionnaire. Method: For the present study the factors were found out from the related studies and the statements of the schedule were framed in questionnaire representing the factors. Factor analysis and ANOVA technique through SPSS Software was used to analyze data..........

Keywords: Stress, Absenteeism, Turnover, Politics, Conflicts

[1]. Kothari, C., R., (1990), "Research Methodology: Methods and Techniques", 2nd Edition, New Age International Publication, New Delhi, pp. 12-18.

[2]. Cooper, R., Donald,(2006), "Business Research Methods", 9th Edition, Tata Mc Graw Hill Education Private Ltd., New Delhi, pp. 328-400.
[3]. Robbins, P., Stephens, Judge, Timothy, A. and Sanghi, Seema, (2009), "Organisational Behaviour", 13th Edition, Dorling Kindersley Publication, New Delhi, pp. 700-708.
[4]. Mondy, R., Wayne, (2008), "Human Resource Management", 10th Edition, Pearson Education, New Delhi, pp.327-329.
Journals

[5]. A.,Ozyurt,O.,Hayran and H.,Sur, (2006),"Predictors of Burnout and Job Satisfaction among Turkish Physicians", Oxford Journal,99(3),pp.161-169...

Abstract: The role of an agent - the values that he can contribute to the insurer,the customer and the community In general goes much beyond this contractualrole.Whatan agentdoesand howhis career progresses- whether he would just be an also ran, dabbling with insurance for a few months before droppingout,o whether he would emergeas astar producer, say a memberof the Million Dollar Round Table Club [MDRT]- would very much depend on how the agent sees himself and role and the choiceshemakes.Thesuccessorfailureofagency managementlies preciselyin whetherand howitisableto transformtheagent'svision, style and content of work and life.

Keywords: Insurance, Agency, Agents, Role, Opportunities

[1]. Crosby, L. A., Evans, K. R., & Cowles, D. (1990). Relationship quality in services selling: an interpersonal influence perspective. The journal of marketing, 68-81.

[2]. Oakes, G. (1990). The American life insurance salesman: A secular theodicy. International Journal of Politics, Culture, and Society, 4(1), 95-112.
[3]. Zeithaml, V.A.,Berry,L.L.&Parsuraman, A.(1993),―Thenatureanddeterminants ofcustomerexpectationsof service‖,Journalof theAcademyofMarketingScience,21(1);1-12. http://dx.doi.org/10.1177/0092070393211001

[4]. Annuar, H. A. (2005). Al Wakalah and Customers' Preferences toward It: A Case Study of Two Takaful Companies in Malaysia. American Journal of Islamic Social Sciences, 22(1), 28-49.

[5]. Noor, N. A. M., &Muhamad, A. (2005).Individual factors that predict customer-orientation behaviour of Malaysian life insurance agents. JurnalPengurusan, 24, 125-149...

Abstract: Context: What is the level of knowledge regarding HIV/AIDS among rural women and which factors determine the level of knowledge? Objective: To assess knowledge about AIDS / HIV and to explore the knowledge about avoid or reduce the chances of getting HIV /AIDS among currently married women. Materials and Methods: The study gathered information from 490 currently married women in the age group 15-49 living in 14 villages of Hanumangarh district. Participants were selected through stratified-random sampling technique. Primary data thus obtained have been analysed using SPSS 16.0 software. Multivariate (Logistic Regression) analysis has been used to know the important predictors of knowledge about HIV/AIDS Results: More than forty per cent of women have not heard........

Keywords:HIV/AIDS, knowledge, logistic regression, currently married, stratified-random sampling

[1]. Gibbs G, Zeeman B. Women and AIDS. In HIV Infection: A Clinical Manual. Edited by: H Libman, R A Witzberg. Little Brown & Co. Boston,1993; 467-484.
[2]. Satpathy SK, Shaukat M. HIV/AIDS in India - The Present Scenario. In HIV/AIDS Research in India. Edited by OP Aggarwal, AK Sharma, A Indrayan. National AIDS Control Organisation. New Delhi, 1997; 4-7.
[3]. HIV-Data-National AIDS Control Organization. Available from http://www.nacoonline.org/quick_links/women/ [Accessed on 2011dec 20].
[4]. Early Marriage and Poverty-Exploring Links for Policy and Programme Development. Forum on Marriage and the Rights of Women and Girls. New York; 2003.
[5]. The Implications of Early Marriage for HIV/AIDS Policy. New York: Population Council; 2004....

Abstract: Mobile communication technologies provide immense additional scope for consumers' banking transactions due to their always-on functionality and the option to access bank's facilities anytime and anywhere. Mobile banking is a subset of electronic banking which underlies not only the determinants of the banking business but also the special conditions of mobile commerce. This study aims to analyse certain aspects of the customer adoption of mobile banking. A survey research was conducted among the 150 customers who are residing in Ernakulam District, by means of a questionnaire that was designed in a Likert scale format. Data analysis was carried out by use of regression and ANOVA to statistically.......

Keywords: Anytime and anywhere, Customer adoption, Mobile banking.

[1]. Alice Mueni Mwendwa, E. N. (2016). Effect of mobile banking on customer satisfaction in selected banks in Trans - Nzoia County. International Journal of Recent research in Commerce economics and management, 3(4), 12-22.
[2]. Amola Batt, S. B. (2016). Factors affecting customer adoption of mobile banking services. journal of internet banking and commerce, 21, 161.
[3]. Angamuthu, B. (2012). Mobile banking: A study on the growth of self service technology- customers in India. Bharathiar University.
[4]. Ataur Rahman, m. h. (2017). mobile banking service quality and customer satisfaction in bangladesh: An analysis. the cost and management, 45(2).
[5]. Barnes, S. J. (2003). Mobile banking concepts and potential. international journal of mobile communication, 1(3), 273-288.
[6]. Daud, N. E. (2011). Determining critical success factors of mobile banking adoption in Malaysia. Journal of Applied Science Research, 7(9), 252.

Abstract: Online Peer-to-Peer (P2P) lending is an online innovative lending and investment without the intermediation of traditional financial institutions. This study examines the impact of characteristics of borrower (gender, occupation and proximity) and lender (gender, age and income) on lender's trust in borrower when using online P2P lending decision.This study was collected from312respondents who always use Internet banking, online transaction or had experienced in using online P2P lending in Thailand. The conclusion tells that gender of lender and occupation of borrower are related to lender's trust. However, this study does not support the impact of borrower's gender, proximity, lender's age and lender's income on lender's trust in borrower.

Keywords: Trust, Online P2P lending, Lending decision, Demographic characteristics, Thailand

[1] Chen, Dongyu, Hao Lou, and Craig Van Slyke. "Toward an understanding of online lending intentions: Evidence from a survey in China." CAIS 36 (2015): 17.
[2] Johnson, Susan, Arvind Ashta, and DjamchidAssadi. "Online or Offline?: The Rise of "Peer-to-Peer" Lending in Microfinance." Journal of Electronic Commerce in Organizations (JECO) 8.3 (2010): 26-37.
[3] KomarovaLoureiro, Yuliya, and Laura Gonzalez. "Competition against common sense: Insights on peer-to-peer lending as a tool to allay financial exclusion." International Journal of Bank Marketing 33.5 (2015): 605-623.
[4] Galak, Jeff, Deborah Small, and Andrew T. Stephen. "Microfinance decision making: A field study of prosocial lending." Journal of Marketing Research 48.SPL (2011): S130-S137.
[5] Serrano-Cinca, Carlos, Begoña Gutiérrez-Nieto, and Luz López-Palacios. "Determinants of default in P2P lending." PloS one 10.10 (2015): e0139427.

Abstract: The aim of this research is to formulate the development of partnership pattern of wetland rice agribusiness in Muna District. This research was conducted from March until April 2014. The research location was conducted in Sawerigadi Sub-district of Muna District. Location research is purposive with consideration of the research is a central location paddy rice production in Muna. Data analysis used in this research is descriptive qualitative. The results of the study found that farmers of paddy field agribusiness in Sawerigadi sub-district consist of: (1) land processing service providers; (2) farm shop; (3) rice farmers; (4) the service provider of the advisory services; (5) village collectors; (6) District collectors; And (7) consumers. Patterns of partnerships established in agribusiness activities are general trading partnership and profit sharing.........

Keywords: Rice paddy, a partnership, an integrated agribusiness, gapoktan, and empowerment

[1]. Suryana, A, 2003, Kapita Selekta Evolusi Pemikiran Kebijakan Ketahanan Pangan, Fakultas Ekonomi, UGM.
[2]. Badan Agribisnis, 1999, Kebijaksanaan dan Pola Kemitraan Usaha Pertanian, Badan Agribisnis Departemen Pertanian RI, Jakarta.
[3]. Badan Pusat Statistik, 2012, Muna dalam Angka, BPS Kabupaten Muna, Muna.
[4]. Nazir M, 1998, Metodologi Penelitian, Ghalia Indonesia, Jakarta.
[5]. Pakpahan, A, 1990, Permasalahan dan Landasan Konseptual dalam Rekayasa Institusi (Koperasi), PSE Departemen Pertanian, Bogor.

Abstract: This study aims to determine the financial feasibility of cocoa cultivation in Southeast Sulawesi Case Study at LEM Sejahtera Tinete in East Kolaka District Aere District Tinete Village. The study was conducted from June 2014 to June 2015. Determination of the sample is a case study at LEM Sejahtera Tinete in East Kolaka District Aere District Tinete Village. Methods of data collection in this study was conducted by library study method and field survey. Variable research in cocoa cultivation feasibility analysis include: investment costs, fixed costs, variable costs, production and producer prices. Feasibility of cultivation of cocoa diana lysis by using the financial indicators consisting of: PBP, NPV, IRR, NBCR, BEP and sensitivity.........

Keywords: Feasibility, Finansial, Cultivation, cocoa

[1]. Azis, A, 1992. Who and how to work on agro-industries. Proceedings at National Seminar of Agroindustry III. Gadjah Mada University. Yogyakarta.
[2]. Indonesian BPS. 2013. Indonesia in a ngka, 2013. Statistics of Southeast Sulawesi. Kendari.
[3]. Directorate General of Processing and Marketing of Agricultural Products, 2009. Ministry of Agriculture of the Republic of Indonesia. Jakarta.
[4]. Ermiati et al. (2014). Profile d an sahatani k u k elayakan Akao in Southeast Sulawesi Kolaka. Journal of Industrial Plants and Fresheners, 1 (3): 125-132
[5]. Indrawanto, C. 2008. Determination of agro-industry development pattern for cashew crop. Littri Journal, 4 (2): 78-86.

Abstract: The purpose of this research is to describe and analyze the competence of village apparatus in managing village fund in Konawe Utara Regency. Data collection technique used in-depth interviews (in-depth interview), study of documents, observation and focus group discussion (FGD). The results showed that the competence of the village apparatus in the management of village funds in Konawe Utara District from the knowledge and skills aspect of the village apparatus is still minimal. While the apparatus competence village of aspects motifs in the village fund management evidenced by an intention or a basic premise that drives the village fund management is good and right for the realization of rural development of advanced, independent and prosperous........

Keywords: Competency, village apparatus, management, village fund

[1]. Armstrong, Michael, 2005. Human Resource Management. PT Elexmedia Komputindo. Jakarta.
[2]. Daft, Richard L, 2013, New Era Of Management, translator: Tirta Maria Kanita, Publisher Salemba Four, Jakarta.
[3]. Fattah, Nana. 2004. The Concept of School Based Management and School Board. Bandung: Pustaka Bani Quraisy.
[4]. Hersey, Paul and Ken Blanchard, 1995, Management of Organizational Behavior, Human Resources for, Translator: Agus Dharma Jakarta: publisher.
[5]. Mangkunagara, AA. Anwar Prabu, 2000. Human Resource Management Company. Bandung: PT Remaja Rosdakarya.
[6]. Manullang, M. 2006. Management Basics. Yogyakarta: Gajah Mada University Press.

Abstract: The purpose of this study is to analyze the strengthening of land information quality in Village, to analyze the strengthening of land information quality in Land Office Kendari City, and to formulate a model of strengthening the effectiveness of land registration in Kendari City. The research approach is qualitative with focus on the quality of information in the Village, the quality of information in the Land Office, and the effectiveness of land registration which includes quality, quantity, and timeliness of work completion. The data collected are primary data and secondary data. The research informants were determined purposively and snowball sampling.........

Keywords: Effectiveness, Quality of Information, and Land Registry

[1]. Enemark, Stig. 2012. Sustainable Land Governance: Three Key Demands. TS 03A – Land Governance, paper no 5998.
[2]. BPN-Prov. Sultra. 2016. Laporan Sengketa, Konflik, dan Perkara Pertanahan Tahun 2016. Kanwil BPN Prov. Sultra, Kendari.
[3]. BPN-Kota Kendari. 2016. Buku Informasi Layanan Kantor Pertanahan Kota Kendari. Kantor Pertanahan Kota Kendari.
[4]. Harmon dan Mayer. 2014. Teori Organisasi Untuk Administrasi Publik. Kreasi Wacana, Bantul, Yogyakarta.
[5]. Kasim, Azhar. 1989. Pengukuran Efektivitas dalam Organisasi. PAU Ilmu-ilmu Sosial UI, Jakarta.
[6]. O'Brien , James A. & George M. Marakas. 2010. Management Information Systems: Managing Information Technology In The Bussiness Enterprise 15th Edition. NY: McGraw-Hill

Abstract: The paper incorporates the study of relationship of stock market indices with respective economic growth parameter of BRICS nations. The BRICS nations are emerging economies of the world which are drawing huge investment influxes in their economies. This study tries to examine whether the stock market performance impacts economic growth of Brazil, Russia, India, China and South Africa. Under this study, the stock market indices of these emerging nations IBOVESPA (Brazil), RTSI (Russia), Sensex (India), SHCOMP (China) and JSE/FTSE (South Africa) inspectsimpulsiveness of the stock markets. We have used annual GDP (in USD) and stock exchange indices data for the time span of 2000-2014. This offersvaluable data for the empirical analysis.........

Keywords: BRICS nations, Stock market performance, GDP, Economic Growth, EmergingEconomies

[1]. C.C.Nieh,TheEffectoftheAsianFinancialCrisisontheRelationshipsamongOpenMacroeconomic Factors for Asian Countries, Applied Economics, 34, 2002, 491-502.
[2]. C.Hsiao,Z.Wang,J.Yang,andQ.Li,Theemergingmarketcrisisandstockmarket linkages: further evidence, Journal of Applied Econometrics, 21(6), 2006, 727-744.
[3]. G.Chen,M.FirthandO.Rui,Stockmarketlinkages:evidencefromLatinAmerica,
[4]. Journal of Banking and Finance, 26, 2002, 1113-1141.
[5]. http://www.indiainfoline.com/article/research-articles/the-rise-of-bric-in-global-finance-42439089_1.html retrieved on 7th February, 2015

Abstract: The study sought to determine the impact of credit risk management on financial performance of selected commercial banks in Kenya. Empirical evidence indicates that the effects credit risk management on financial performance of commercial banks in Kenya are positive.The study employed descriptive research design while probability method of sampling was used to obtain a sample of 42 respondents from five banks. Data was collected using questionnaires. The study found that debt recovery process does not significantly affect bank performance whereas loan appraisal process, lending requirements and credit policies were found to have a significant effect on bank performance.........

Keywords: credit risk management, financial performance, commercial Banks.

[1]. Basel. (1999). Principles for the Management of Credit Risk, Basel Committee on Banking Supervision, Basel.
[2]. Bolton, P. (2011). Equity, Bonds and Bank Debt: Capital Structure and Financial Market Equilibrium under Asymmetric Information, Journal of Political Economy, pp. 324-351.
[3]. CBK (2015). Kenya http://www.centralbank.go.ke/index.php/commercial banks.
[4]. CBK (2015). Kenya http://www.centralbank.go.ke.
[5]. Christopher L (2001). The Risk Management Process Business Strategy and Tactics, John Wiley & Sons: London.
[6]. Coyle, B. (2010). Framework for Credit Risk Management, CIB Publishing , UK.