IOSR-JBM   Volume-21 ~ Issue-5 ~ May-2019

Abstract: Non-performing Asset is a vital factor in the examination of financial performance of a bank. Non Performing Asset is the key term for the banking corporations. Non Performing Assets show the competence of the performance of the banks. Non Performing Assets means which amount is not received by the bank in return of loans disbursed. Non Performing Assets affect not only the finance institution but the total financial system. The growth of the economy depends upon the efficiency and stability of the banking sector. The most important factor which measures the health of the banking industry is the size of NPAs. Non-Performing assets have direct impact on the financial performance of banks i.e. their profitability. It denotes the efficiency with which a bank is optimizing its total resources and therefore, serving an index to the degree of asset utilization and managerial effectiveness...........

Keywords: Banks, Non-Performing Assets, Public Sector Banks

[1]. Ali Shingjergji, "The Impact of Macroeconomic Variables on the Non Performing Loans in the Albanian Banking System during 2005 – 2012" Academic Journal of Interdisciplinary Studies, Vol. 2, No. 9, October2013
[2]. Bhavani Prasad, G. and Veena, V.D., "NPAs in Indian banking sector -trends and issues," Journal of Banking Financial Services and Insurance Research, Volume No. 1, Issue 9, 2011, Pp 67-84,2011
[3]. Gerlach, S., Peng, W., &Shu, C., "Macroeconomic conditions and banking performance in Hong Kong SAR: A panel data study." BIS Papers, Bank for International Settlements, Basel, (No. 22), 2005
[4]. KaminiRai, "Study on Performance of NPAs of Indian Commercial Banks" Asian Journal of Research Banking and Finance, Volume 2, Issue 12, December2012
[5]. Mario Castelino, Managing Non-Performing Assets, Chartered Financial Analyst, Mumbai, 2005.

Abstract: There exist many barriers to Small and Medium Enterprises (SMEs) access to credit, which equally has hampered their growth. SMEs are generally perceived as risky business and in most cases fail to pass the credit scoring evaluation. Given the unique nature of SMEs, application of credit scoring might have adverse effects on credit evaluation. Thus, this study aimed to determine the effect of credit scoring practices - namely firm characteristic requirements, firm condition requirements, firm capacity requirements and firm collateral requirements - on credit access by SME's in Nakuru County, Kenya. A correlational research designed was adopted. Findings for construct correlation with access to credit by SMEs in Nakuru County, Kenya revealed a strong positive and significant correlation.........

Keywords: Firm condition requirements, firm capacity requirements, firm collateral requirements, firm characteristics requirements and performance of SMEs

[1]. Atieno, R., (2009), Linkages, access to finance and the performance of small-scale enterprises in Kenya Research Paper No. 2009/06, UNU- WIDER.
[2]. Banerjee, A., and Duflo, E., (2004), Do firms want to borrow more? testing credit constraints using a directed lending program, London, Mainline Publishers.
[3]. Barbosa, E. G., & Moraes, C. C., (2004). Determinants of the firm's capital structure: The case of the very small enterprises. The economic journal, Vol 12, pp 112 - 121.
[4]. Berger, A. N., & Udell, G. F. (2002). Small business credit availability and relationship lending: The importance of bank organizational structure. The economic journal, Vol 2, pp 132 - 139.
[5]. Bokpin G. A., (2010), Financial market development and corporate financing: evidence from emerging market economies. Journal of Economic Studies, Vol. 37(1), 96 – 116.

Abstract: B2C e-commerce development momentum is growing rapidly. Enterprises no longer regard customers as pure consumers, but operational resources that can create value together, and customer engagement is a superior resource for enterprises. In the B2C mode, merchants have introduced a service guarantee system in an attempt to release a high-quality signal on products and services, to improve customer engagement. This paper constructs a conceptual model of service guarantees and customer engagement behavior, to explore the role of variables mechanism........

Keywords: B2C online shopping; Service Guarantee; Customer Engagement Behavior

[1]. Vargo S L, Lusch R F. Evolving to a New Dominant Logic for Marketing. Journal of Marketing, 2004, 68(1):1-17.
[2]. Zhuang G j, Xi J M. China's Culture Basis of Relationship Marketing. Management World, 2003(10):98-109.
[3]. Sashi, C. M . Customer engagement, buyer‐seller relationships, and social media. Management Decision, 2012, 50(2):253-272.
[4]. Yan Z H, Mi J N. Research on a General Framework for Trust and Its Applications in E-Commerce. Science & Technology Progress and Policy, 2003, 20(9).
[5]. Vanderplaat P. Designing the service guarantee: Unconditional or specific?. Journal of Services Marketing, 1998, 12(4):278-293.

Abstract: In the following research work the Ministry of Parliamentary affair Bahrain is selected to evaluate the impact of a management culture on human resource performance. The Ministry of Parliamentary affairs is a government organization and therefore expected to deliver the best for a better society. The ministry has 59 employees who enable it to link the Shura and the representative Councils among the other different parties. Management culture is a set of values and concepts that are shared by members of the organization, and the culture of organizations is very important because of their direct impact on the performance and success of these organizations. The importance of the current study comes from the fact that it deals with a vital and modern subject in the field of the............

Keywords: Management Culture, Teamwork, Participation, Creativity, Commitment, Productivity, Parliamentary Affairs, Kingdom of Bahrain.

[1]. Lund Daulatram (2013), What Is Management culture? And Why Should We Care? Retrieved from https://hbr.org/2013/05/what-is-organizational-culture.
[2]. Mohammad Mahdiyeh, Hosein Nakhaei, Ali Kebriaei (2016), Impact of Organizational Culture on Productivity: A Study among Employees of Ministry of Youth and Sports, Iran, International Journal of Humanities and Cultural Studies, 3(3), pp 170-177.
[3]. Dr. Oluwole O. Iyiola1. "The Roles of Organizational Culture in Organizational Productivity (A Study of May And Baker Nig. Plc Ota, Ogun State)." IOSR Journal of Business and Management (IOSR-JBM) , vol. 20, no. 1, 2018, pp. 05-12.
[4]. Parker Rachel, Bradly Lisa (2015), Building a climate for innovation through transformational leadership and management culture, Journal of Leadership & Organizational Studies, 15(2), pp 145-158.
[5]. Ramdhani (2017), Conceptual Framework of Corporate Culture Influenced on Employees Commitment to Organization, International Business Management, 11(3), pp 826-830.

Abstract: The development of the automotive industry which is so rapid now also contributes to competition among companies, especially competition in the four-wheeled vehicle industry in Indonesia. The application of the right business strategy is the basis for companies to be able to compete with their competitors. As an official dealer of Nissan brand sellers, PT Wahana Trans Lestari Medan must compete with other competitors who offer products with well-known brands. Sales of Nissan brand cars at PT Wahana Trans Lestari Medan especially the Nissan Grand Livina tend to decline since 2015. Many factors can affect the level of sales at PT Wahana Trans Lestari Medan, including the brand image attached to the Nissan Grand Livina car and promotional activities from word of mouth about one of Nissan's.......

Keywords: Brand Image, Word of Mouth, Purchasing Decision

[1]. Amron. (2018). Pengaruh Brand Image, Brand Trust, Kualitas Produk dan Harga terhadap Keputusan Pembelian Mobil MPV. (Studi Kasus pada Pemilik Mobil MPV di Kota Bandung). European Scientific Journal. Volume 14 Nomor 13.
[2]. Ferrinadewi, Erna. (2008). Merek dan Psikologi Konsumen. Yogyakarta: Graha Ilmu.
[3]. Hasyim, Mohammad Alfa, A. Fauzidan, D.Fanani. (2017). Pengaruh Citra Merek terhadap Word of Mouth dan Keputusan Pembelian (Survey pada Mahasiswa Fakultas Ilmu Administrasi Universitas Brawijaya Jurusan Administrasi Bisnis Angkatan 2014/2015-2015/2016 Pembeli Handphone Samsung Galaxy). Jurnal Administrasi Bisnis. Volume 43 Nomor 1.
[4]. Kotler, Philip and Kevin Lane Keller. (2009). Manajemen Pemasaran, Edisi 13, Jilid I. Jakarta: Erlangga.
[5]. Kotler, Philip and Gary Armstrong. (2012). Prinsip – Prinsip Pemasaran, Edisi 13, Jilid 1. Jakarta: Erlangga.

Abstract: The objective of the research was to analyze and to test what factors which influenced underpricing, a dependent variable, while debt to equity (DER), earning per share (EPS), underwiter reputation, and auditor reputation were independent variables. The research was done in all companies which did IPO in BEI in the period of 2013-2017. The population was 114 companies, and 68 of them were used as the samples. The data were processed by using multiple linear regression analysis in order to find out the correlation between independent variables and dependent variable. The result of the research showed that, partially, DER had negative and insignificant influence on underpricing, EPS had negative but significant influence on underpricing, underwriter reputation had positive but insignificant influence on underpricing, and auditor reputation had negative and insignificant influence on underpricing at the time of IPO in BEI. Simultaneously, DER, EPS, Underwiter Reputation, and........

Keywords: Underpricing, Debt to Equity Ratio (DER), Earning Per Share (EPS), Underwriter Reputation, Auditor Reputation

[1]. Aggarwal, R., R. Leal and L. Hernandez. (1994). The Aftermarket Performance of Initial Public Offerings in Latin America. Financial Management, Vol. 22, Spring, h. 42-53.
[2]. Aini, Shoviyah Nur. (2013). Faktor-Faktor yang Mempengaruhi Underpricing Saham pada Perusahaan IPO di BEI Periode 2007-2011. Jurnal Ilmiah Manajemen. Vol 1 No 1. Januari 2013.
[3]. Ang,Robert. (1997). Buku Pintar Pasar Modal Indonesia. Jakarta: Media Staff Indonesia.
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[5]. Arifin, Zaenal. (2010). Potret IPO di Bursa Efek Indonesia. Jurnal Siasat Bisnis Vol. 14 No. 1, April 2010 Hal: 89–100.

Abstract: This paper was written keeping in mind the present trends of roping in celebrities and the various attempts of companies to establish in the minds of their consumers, their superiority. The empirical evidences in this paper substantiate the fact that there is a very strong relationship between the impacts of endorsement by the celebrity and the choices of consumers. Brand building and leaving a mark in the minds of people can be associated with a spectacular rise in the celebrity endorsements in recent age where every individual is connected extensively through the internet. Although roping in a celebrity is a task which requires a large amount of research and planning, when implemented in a way which appeals to the target audience, leads to a tremendous rise in sales and enhances brand image and equity. The objective of this study was.....

Keywords: Celebrity, Celebrity Endorsement, Brand, Brand value, Advertising, Consumer, Consumer Preferences,

[1]. The naked truth of celebrity endorsement https://www.emeraldinsight.com/doi/abs/10.1108/00070700310477086
[2]. https://www.guided-selling.org/impact-of-celebrity-endorsement-on-consumer-buying-behavior/

[3]. Endorsed Sustainable Products: The Role of Celebrity Ethicality and Brand Ethicality https://journals.sagepub.com/doi/10.1177/0887302X16658345?icid=int.sj-abstract.similar-articles.1

[4]. Effectiveness of Celebrity Endorsement Advertisements: The Role of Customer Imitation Behaviour https://doi.org/10.1177/0973258615597412
[5]. Celebrity Endorsement: A Literature Review https://doi.org/10.1362/026725799784870379

Abstract: Today, the economic condition is rapidly developing. A company's growth and development cannot be separated from investors' capital investment. An investor's objective of investing his capital in a company is to get return of investment in the form of dividend. A company's total earnings become its consideration to pay dividend; therefore, its distribution becomes a serious attention of financial manager and of a company in general. The objective of a company in distributing dividend is to maximize stockholders' welfare, but high distribution of dividend is not favored by management because it will decrease management utility. The population was 57 Property & Real Estate......

Keywords: Dividend Per Share, Current Ratio, Debt to Equity Ratio, Growth Asset, Earning Per Share

[1]. Ekananda, Mahyus. (2014). Analisis Ekonometrika Data Panel. Jakarta: Mitra Wacana Media.
[2]. Erlina. (2008). Metodologi Peneltian Bisnis: Untuk Akuntansi dan Manajemen, Edisi Kedua, Cetakan Pertama. Medan: USU Press.
[3]. Fahmi, Irham.(2011). Analisis Kinerja Keuangan. Bandung: Alfabeta.
[4]. Hatta, Atika J 2002. Faktor-faktor yang mempengaruhi Kebijakan Dividen: Investasi Pengaruh Teori Stakeholder. JAAI Vol.6 No.2 Desember 2002.
[5]. Ibrahim. (2012). Manajemen Keuangan, Cetakan Ketiga. Jakarta: PT. Bumi Aksara.

Abstract: The research aims to: 1) Analyzing is there any difference of market reaction between earnings asymmetry informasi (income smoothers) and non earnings asymmetry informasi (income smoothers) companies. 2) Analyzing is there any difference of investment risk between the earnings asymmetry informasi (income smoothers) and non earnings asymmetry informasi (income smoothers) companies. The research was done to LQ 45 companies listed in BEI. Among 24 manufactures companies listed in BEI, 24. Using Eckel Index, the sample were divided into two type, 11 income smoothers and 13 non income smoothers. Documentation technique was used to......

Keywords: Earnings Information Asymmetry Income Smoothing, Market Reaction, Investment Risk

[1]. Harnovinsah and Poppy Indriani. (2015). The Market Reaction and Income Smoothing (Case Study on Listed Company in LQ 45 Indonesian Stock Exchange). Research Journal of Finance and Accounting, Volume 6 No. 8.
[2]. Keown, Arthur J., John D. Martin, J. William Petty, David F. Scott. (2008). Manajemen Keuangan. Jakarta: PT Indeks.
[3]. Mursalim. (2005). Pengaruh Perataan Laba terhadap Return dan Risiko Saham Perusahaan Perbankan yang Terdaftar di BEI. Jurnal Akuntansi dan Auditing, Volume 10 No. 2.
[4]. Noviant, Brahm Ardhi and Marsono. (2013). Analisis Reaksi Pasar dan Risiko Investasi antara Perusahaan Perataan Laba dan Bukan Perataan Laba. Jurnal Akuntansi dan Auditing, Volume 9 No. 2.
[5]. Richardson, Scott, Tuna, Irem and Wu, Min. (2002). Predicting Earnings Management: The Case of Earnings Restatements. Journal SSRN.

Abstract: Government employees are demanded to have capacity and skill as well as competency in interpreting people's aspiration and needs in their activities and service program. Employees with good performance will yield good performance, too. They should have good, organized, and coordinated organizational culture to support their performance. They should also be disciplined to develop the sense of responsibility in doing their job. The research problem was how about the influence of Competency, Organizational Culture, and Discipline on the Employees' Performance at the Education and Culture Agency of Aceh Tenggara Regency. The objective.......

Keywords:Competency, Discipline, Organizational Culture, Employees' Performance

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[2]. Anwar, (2000). Manajemen Sumber Daya Manusia Perusahaan. Bandung: Remaja Rosdakarya.
[3]. Hariandja, Mariot Tua Efendi. (2002). Manajemen Sumber Daya Manusia: Pengadaan Pengembangan, Pengkompensasian, dan Peningkatan Produktivitas Pegawai. Jakarta: PT. Gramedia Widiasarana Indonesia.
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Abstract: Tax avoidance is a strategy to do tax avoidance legally by not violating the provisions of taxation regulations. This study aims to examine the effect of incentives, profitability, leverage, and firm size on tax avoidance. The population of this study is all plantation sub-sector companies listed on the Indonesian stock exchange during the period 2013-2017. Sampling in this study was carried out by census method, in which the entire target population was sampled. The data analysis technique uses the classic assumption test, namely the normality test, multicollinearity test, autocorrelation.....

Keywords: Incentives, Profitability, Leverage, Company Size, Tax Avoidance

[1]. Fahmi, Irfan. (2012). Analisis Kinerja Keuangan. Bandung: Alfabeta.
[2]. Gujarati, D.N. (2004). Basic Econometrics, 4th Edition. New York: Mc Graw Hill.
[3]. Kurniawan, Anang Mury. (2015). Pajak Internasional Beserta Contoh Aplikasinya. Bogor: Ghalia Indonesia.
[4]. Kurniasih and Sari. (2013). Pajak Internasional Beserta Contoh Aplikasinya. Bogor: Ghalia Indonesia.
[5]. Mulyani. (2013). Manajemen Sumber Daya Manusia Perusahaan, Cetakan Ke-2. Bandung: PT. Remaja Rosdakarya Offset.
[6]. Pohan, Chairil Anwar. (2013). Manajemen Perpajakan – Strategi Perencanaan Pajak dan Bisnis. Jakarta: PT. Gramedia Pustaka Utama..

Abstract: Employee performance is the result of work in quality and quantity achieved by an employee in carrying out their duties in accordance with the responsibilities assigned to him. Improved performance is the most important thing desired by either the employee or the organization. The organization wants the optimal performance for the benefit of the increase in the results of the work and the profits of the organization. On the other hand, employees are concerned for self-development and job promotion. To meet both of these desires, it takes a performance management system that better......

Keywords: Leadership, Competencies, Compensation, Employee Performance

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[2]. Fahmi. (2012). Meningkatkan Kompetensi Aparatur Pemerintah Daerah dalam Mewujudkan Good Governance. Jurnal Kebijakan dan Manajemen. Vol. 2: 12-15.
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