IOSR-JBM   Volume-25 ~ Issue-1 ~ January 2023

Abstract: This study examined profit management and publicly traded Nigerian manufacturers' financial performance. The Nigerian Stock Exchange portal and selected manufacturing companies' annual reports provided the data. The ordinary least-square method of data analysis was adopted.Pearson correlations were also made to determine the moderating effect of enterprise size on the relationship between the discretionary management of accrual accounting, the management of real earnings, and value-added. Discretionary accruals management and economic value added correlated positively and statistically. Economic added value was positively but insignificantly associated with actual earnings management. However, real earnings management does not appear to affect economic addition for Nigerian manufacturing companies. Thus, we advised against earnings management by managers. Managers should ensure they can achieve the desired outcome before implementing revenue management for the organisation's benefit.

Keywords: Economic value, discretionary accrual accounting, real earnings accounting

[1]. Aguguom, A., Dada, S. O., & Nwaobia, A. N. (2019). Earnings persistence and firm performance: Implications of Analysts' accurate forecast ability from the emerging market of Nigeria. International Journal and Accounting Research, 7(1), 17.
[2]. Agwu, E. M., Carter, A.-L., & Murray, P. J. (2014). Downsizing as a strategic tool for effective organisational management: A case study of Nigerian banks. International Journal of Research in Management, Science & Technology, 2(1), 1-9.
[3]. Alareeni, B., & Aljuaidi, O. (2014). The modified Jones and Yoon models in detecting earnings management in Palestine Exchange (PEX). International Journal of Innovation and Applied Studies, 9(4), 1472.
[4]. Ali Shah, S. Z., Butt, S. A., & Bin Tariq, D. (2011). Use or abuse of creative accounting techniques. International Journal of Trade, Economics and Finance, 2(6).
[5]. ALTINTAŞ, A. T., SARI, E. S., & OTLUOĞLU, E. (2017). THE IMPACT OF EARNINGS MANAGEMENT ON THE VALUE RELEVANCE OF EARNINGS: EMPIRICAL EVIDENCE FROM TURKEY. Journal of International Social Research, 10(51).

Abstract: The research was conducted with the objectives of: (1) To describe and analyse the quality of education at MTs Negeri 1 Maros and MTs DDI Cambalagi Maros; (2) To describe and analyse the management of BOS funds at MTs Negeri 1 Maros and MTs DDI Cambalagi Maros; (3) To describe and analyse the supporting and inhibiting factors for the management of BOS funds at MTs Negeri 1 Maros and MTs DDI Cambalgi Maros; and (4) to describing the solution to the obstacles to managing BOS funds at MTs Negeri 1 Maros and MTs DDI Cambalagi Maros. This research approach is a management approach (managerial approach)........

Key Word: Management of BOS Funds and Quality of Education.

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Abstract: Resilient supply chains are made possible due to the existence of merchant ships which ply from coast-to-coastcrossing seas and oceans, thus carrying large volumes of energy, raw materials and finished goods. The shipping industry transports 350 million tonnes of grain, 1 billion tonnes of iron ore, and about 2 billion tonnes of crude oil annually. By land, rail, or air, these shipments would not be conceivable. Prosperity is fuelled by the capacity to contribute value, which also enables emerging nations to grow. Merchant ships interact with the.......

[1]. ADEMUN-ODEKE, 2005. An examination of bareboat charter registries and flag of convenience registries in international law. Ocean Development & International Law. 36(4), pp.339-362.
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Abstract: This study aims to analyze the influence of human resource development, organizational culture, motivation, and discipline on job satisfaction and employee performance at PT. Enteral Putra Megatrading Tbk. Research can be classified as exploratory i.e. seeks to find relatively new influences with causal studies that seek to explain the causal relationship of the influence of human resource development, organizational culture, motivation, and discipline on job satisfaction and employee performance, data collection is carried out through questionnaires and documentation. The research was carried out at PT. Enseval Putera Megatrading TBk Makassar South Sulawesi........

Key Word: Human Resource Development, Organizational Culture, Motivation, Disciplinary, Job Satisfaction, Employee Performance.

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[4]. Denny Bernardus (2019) Title: The Effect of Organizational Commitment and Motivation on Employee Kinerj with Job Satisfaction as a Satisfaction Variable in the Department of PT Si Diska Lora Sekarwangi.
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Abstract: This study aims to: (1) analyse the effect of zakat literacy on muzakki's interest in paying zakat at Baznas in the Ajatapareng area. (2) To analyse the effect of social marketing campaigns on muzakki's interest in paying zakat at Baznas in the Ajatapareng area. (3) To analyse the effect of trust on muzakki's interest in paying zakat at Baznas in the Ajatapareng area. (4) To analyse the effect of zakat literacy on muzakki's decision to pay zakat at Baznas in the Ajatappareng region. (5) To analyse the effect of social marketing campaigns on the muzakki's decision to pay zakat at Baznas in the Ajatappareng region. (6) To analyse the effect of trust on the muzakki's decision to pay zakat at Baznas in the Ajatappareng area (7) To analyse the effect of interest on the muzakki's decision to pay zakat at Baznas in the Ajatappareng area. (8) To analyse the influence of zakat literacy through an interest in the muzakki's.......

Key Word: Zakat Literacy, Social Marketing Campaign, Trust, Interest, Decision.

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[4]. Angita, Amelia. 2020.The Effect of Knowledge, Trust and Services of Amil Zakat Institutions on Interests in Paying Zakat at Amil Zakat Institutions. Jurnal ISEI Accounting Vol. IV. No. 1.
[5]. Ascarya, & Yumanita, D. 2018. Analysis of Low Zakat Collection in Indonesia and Alternative Solutions. Bank Indonesia Working Paper..