IOSR-JBM   Volume-22 ~ Issue-8 ~ Aug. 2020

Abstract: This research investigated the impact of fair equity increase in wages and compensations on employees' lowabsenteeism, motivation and attitude. It utilized a mixed methods approach to gather information related to the research.The study involved97-targeted respondents working as HR managers, HR specialists and HR assistantsat multinational companies(MNC) working in various kinds of business in Egypt.The result of this empirical research is that fair equity increase in wages& compensations is associated with a lower level of absenteeism, a higher level of motivation and attitude among employees. Insights can be gained from this study for the development of this research line in future

Keywords: Multinational companies (MNC), pay fairness, compensation, equity, fair, human resource management, absenteeism,low absenteeism,motivation, attitude

[1]. Adeoye, A. O., & Z. F. (2014). Compensation Management and Employee Job Satisfaction:A Case of Nigeria. J Soc Sci, 41 (3), 345-352.
[2]. Akerlof, G. (1982). Labor contracts as partial gift exchange. Quarterly Journal of Economics, 97 (4), 543-69.
[3]. Andrew. (2017, May 26). Detrimental Effects of Employee Absenteeism on the Workplace. Retrieved December 27, 2019, from https://www.actec.com/2017/05/26/detrimental-effects-employee-absenteeism-workplace/.
[4]. Armstrong, M. (2003). A Handbook of Human ResourceManagement Practice (9 ed.). Great Britain: Aberystwyth, Wales: Cambrian Printers Ltd.
[5]. Bucalo, J. (2018, 2 26). Fair and Equitable Compensation: The Foundation for HR Programs. Retrieved December 29, 2019, from https://www.hrexchangenetwork.com/hr-compensation-benefits/articles/fair-and-equitable-compensation-the-foundation-for-hr-programs

Abstract: Entrepreneurship undoubtedly and invariably plays a pivotal rule in the aspect of economic development of any country. This study aims to explore the challenges faced by entrepreneurs in the agricultural sector of Bangladesh. This paper contains both primary data collected from field study and secondary data collected from published research articles, case studies, and other materials as well. Moreover, this study will certainly help us to scrutinize the findings indicating how societal attitude puts adverse effect on entrepreneurs' mind and how political instability jeopardizes the financial situation of the entrepreneurs. Besides, impacts of existing technological facilities, borrowing rate, grace period will certainly be brought forth. In addition, this study also.....

Keywords: Entrepreneurship, Challenges, societal attitude, political instability, technologies, frame work, assistance, educations, skills

[1]. Md. Elias Hossain and Zubaidur Rahman, "Role of Agriculture in Economic Growth of Bangladesh", Journal of Business Studies, Vol.7, pp. 1-24, 2014
[2]. Fatema Nusrat Chowdhury, "A study of entrepreneurship Development in Bangladesh- Pros and corns", A Journal of Asian Scientfic Research, Vol.7(1), PP. 1-11, 2000
[3]. Md. Hamid Miah et.al. "Agricultural Sector Development Strategy", FAO, 2000
[4]. M. Hasan and T. Rahman, "Problem of managing small and medium enterprise in Bangladesh," Journal of Banking and Finance, vol. 26, pp. 5-23, 2001.
[5]. Praduman Kumar and Surabhi Mittal, Agricultural Growth Accounting and Total Factor Productivity in South Asia, A Journal of Agricultural Economics Research Review,Vol.21, pp. 145-172, 2008

Abstract: This study aims to find empirical evidence of differences in accrual earnings management and real earnings management between companies that get tax discount facility and those that do not in the LQ45 Index in Indonesia. The population of this study is all companies registered in the LQ45 Index from 2014 to 2018.The hypothesis is tested using the Mann Withney Test. Based on the results of this study, there is no difference in accrual earnings management or real earnings management between companies that get tax discount facility and those that do not in the LQ 45 Index. It happens because companies registered in the LQ45 Index are 45 companies that are highlighted by investors and other stakeholders. The companies are encouraged to maintain the trust of investors and other stakeholders......

Key Words:Accrual Earnings Management, Real Earnings Management, Tax Discount Facility, LQ45 Index

[1]. Aditama, F., & Purwaningsih, A. Pengaruh Perencanaan Pajak terhadap Manajemen Laba Pada Perusahaan Nonmanufaktur yang Terdaftar di Bursa Efek Indonesia. Modus. 2014; 26(1): 33-50.
[2]. Azizah, W. Opportunistic Perspective off Accrual And Real Earnings Management in Indonesia. IOSR Journal of Business and Management (IOSR-JBM). 2017; 19(11): 1–5. https://doi.org/10.9790/487X-1911070105
[3]. Azizah, W. Trend and Tradeoff Between Accrual Earnings Management and Real Earnings Management in Indonesia. Jurnal Media Riset Akuntansi, Auditing & Informasi. 2017; 17(2) :159–172. https://doi.org/http://dx.doi.org/10.25105/mraai.v17i2.2079[4]. Azizah, W., Zoebadi, F., Bantasyam, S., & Oktaviani, Y. R. Earnings Management in Indonesia : Are Women Always Under ? IOSR Journal of Business and Management (IOSR-JBM). 2019;21(11): 42–46. https://doi.org/10.9790/487X-2111014246
[5]. Chen, S., Chen, X., Cheng, Q., and Shevlin, T. Are Family Firms More Tax Aggresive Than Non-family Firms?. Journal of Financial Economics. 2010; 41-61.

Abstract: The research aims to determine the effect of competence, work discipline, work ethic, and work motivation on employee performance. This research is motivated by the lack of discipline in employee work, attitudes, awareness, and responsibilities of employees who have unfavorable criteria, employee motivation to try as much as possible in working is not optimal, employee work ethics are still not good, employee competency or ability to work it has not been able to support the performance and the still low performance of the agencies which is the impact of the low performance of Kerinci IAIN Rectorate employees. The research method with a quantitative approach with multiple linear regression methods. Data collection techniques with questionnaires, observation and....

Keywords: competence, work discipline, work ethic, work motivation, employee performance

[1]. Alex S. Nitisemito., 2011, Manajemen Personalia (Manajemen Sumber Daya Manusia, Edisi Kelima, Cetakan Keempat belas, Ghalia Indonesia, Jakarta.
[2]. Amwiarni Sartika., 2015, Pengaruh Kompetensi, Disiplin Kerja dan Pengalaman Kerja terhadap Kinerja Pegawai Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah Kota Palu, e-jurnal katalogis, Volume 3 Nomor 1, Januari 2015 hlm 54-65. ISSN: 2302-2019
[3]. Arif Eko Rakhmatullah, Sri Hadiati, Kohar Adi Setia., 2018, Pengaruh Kompetensi, Pengalaman Kerja dan Etos Kerja terhadap Kinerja Pegawai Dimediasipada Dinas Pendidikan Kabupaten Probolinggo, Profesionalisme jurnal ekonomi dan manajemen E-ISSN. 2614-4212 (Online), ISSN 1411-5794 (Cetak), Volume 19, No. 1- Februari 2018.
[4]. Darmadi, Hamid., 2014, Metode Penelitian Pendidikan Sosial, Bandung: Alfabeta.

Abstract: This study aims to determine and analyze the influence of leadership style on employee work climate, the effect of supervision on work climate, the influence of leadership style on employee performance, the effect of supervision on employee performance, the influence of work climate on employee performance , the influence of leadership style on performance with work climate as a variable intervening and the effect of supervision on performance with work climate as an intervening variable. The samples in this study were 92 employees of Muara Sikabaluan Health Center in North Siberut District. The sampling technique is a census technique because the number of employees is only 92 people who filled out the questionnaire. The type of data used is primary data, the data collection.....

Keywords: Performance, Work Climate, Leadership Style, Supervision

[1]. Adila, Solida. (2016). Influence of Motivation, Work Climate and Leadership on the Performance of Puskesmas Staff in Solok Regency. Thesis of the Andalas University Postgraduate Program..
[2]. Affif, Faisal. (2013). Management Change. Jakarta.
[3]. Darman, Syafe'i. (2014). The Effect of Monitoring and Work Climate on the Performance of Employees of PT. South Sumatra Regional Development Bank and Bangka Belitung. Journal of Scientific Economics, 8 (2).
[4]. Davis, Keith. (2010). Organizational Behavior- Human Behavior at Work 13th Edition. New Delhi: Mcgraw Hill Company.
[5]. Ghozali, Imam. (2011). Multivariate Analysis with SPSS Program, Semarang: Diponegoro University Publisher Agency.
[6]. Ginting. Confiscate. (2011). The Relationship between School Organization Culture and School Leadership with Teacher Performance in SMA 4 Kota Binjai. Tabularsa Journal. VII. Jakarta.

Abstract: Background: This research aims to know the influence of brand image and product diferentiation to customers loyalty of iPhone. The object for this research is student iPhone users in Mercu Buana University. This research was done to 100 respondents by using quantitaive-descriptive approach. Thus, data analysis which is used is statistic analysis inthe form of double linier regression test. Materials and Methods: The result of this research shows that either simultaneously or patially, the variabel of brand image and product diferentiation influence of customer loyalty iPhone in the private university studentsf. It has been proven from the result of (F) simoultant test and the result of (T) partial shows significant. Point of two independent variabels that supports.....

Key Word:Brand image, product diferentiation, customer loyalty, iPhone, student of private university university.

[1]. Anastuti, Karina Utami., Arifi, Zainul., Wilopo. 2014. Effect of Product Differentiation on Customer Satisfaction. Vol 7, No. January 1, 2014.
[2]. Ali dan Prayoga, ArifBowo , 2016, the Effect of Promotion On Brand Image On Taking Decision To Be UniversitasMercuBuana Students, Journal Science Management and Business Manajemen, Vol. 2 nomor 2,.
[3]. Chandra, Handi. 2008. Marketing for Lay People Chandra. Maxikom: Bandung.and Related Disorders
[4]. Cross, Richard and Janet Smith, (1995). Customer Bonding: Pathway To Lasting CustomerLoyalty, Lincolnwood: NTC Publishing Group.
[5]. Dunn, W.N., (2004). Public Policy Analysis. Gadjah Mada University Pres. Yogyakarta

Abstract: The purpose of this study is to describe the application of medicine inventory management from a financial perspective on ABC Hospital Pharmacy Installation. This type of research is qualitative research with descriptive analysis. Data collection techniques used are observation, interviews, and documentation. The research area is the Pharmacy Installation, which consists of Pharmacy Warehouse, Inpatient Pharmacy, and Outpatient Pharmacy as well as Accounting. Informants in this study consisted of the Head and Hospital Pharmacy Installation staff, Pharmacy Warehouse officers, and Medicine Purchasing Officers and the Head of Accounting. The results showed that the storage and distribution of medical supplies implemented in Inpatient Pharmacy and Outpatient Pharmacy......

Keywords: Inventory Management, Pharmacy Installation, FEFO, FIFO

[1] . Baridwan, 2012, Sistem Akuntansi Keuangan, Yogyakarta: BPFE
[2] . Carl S. Warren, James M. Reeve, Jonathan E. Duchac, Ersa Wahyuni dan Amir Abadi Jusuf 2014, Pengantar Akuntansi 1 Adaptasi Indonesia Edisi 4
[3] . Heizer dan Render, 2014, Manajemen Operasi, Jakarta: Salemba Empat
[4] . Ikatan Akuntansi Indonesia dalam Standar Akuntansi KeuanganEntitas TanpaAkuntan Publik (SAK ETAP) No. 11 Tahun 2013
[5] . Kartikahadi et al, 2012, Akuntansi Keuangan berdasarkan SAK berbasis IFRS, Jakarta: Salemba