IOSR-JBM   Volume-25 ~ Issue-2 ~ February 2023

Abstract: This study aims to determine the effect of intensity, valance of opinion, and content on visit decisions. The population in this study are tourists visiting Bokori Island. The number of samples of 96 respondents obtained through the Lameshow formula for infinite populations, respondents obtained by accidental sampling method. The data collection method in this study is to use a questionnaire. This study uses multiple linear regression analysis. The results of this study indicate that: intensity, valance of opinion, and content have a significant effect on the visit decision..

Keywords: eWOM, intensity, valance of opinion, content, visit decision, tourism industry

[1]. Adeliasari, Ivana, Vina, dan Thio, Sienny. (2014). Electonic Word-Of-Mouth (eWOM) dan Pengaruhnya Terhadap Keputusan Pembelian di Restoran dan Kafe di Surabaya, Jurnal Hospitality dan Manajemen Jasa.
[2]. Anggraeni, D., Supriyanto, A., Alifianto, A.Y. (2019) Pengaruh City Branding, Motivasi Wisata, E-WOM, Citra Destinasi Dan Daya Tarik Terhadap Minat Berkunjung Wisatawan Di Kabupaten Banyuwangi Jurnal Ilmu Manajemen Indonesia, Volume 1, Nomor 4
[3]. Anggraeni, D., Supriyanto, A., Alifianto, A.Y. (2019) Pengaruh City Branding, Motivasi Wisata, E-WOM, Citra Destinasi Dan Daya Tarik Terhadap Minat Berkunjung Wisatawan Di Kabupaten Banyuwangi Jurnal Ilmu Manajemen Indonesia, Volume 1, Nomor 4.
[4]. Antonio Eli Lomi Nyoko, Anthonia Debora Dila Semuel, 2021. Pengaruh Electronic Word Of Mouth (E-Wom) Di Media Sosial Facebook Terhadap Keputusan Pembelian (Studi Kasus Pelanggan Muca Cafe Kupang), Journal Of Management (SME's), Vol.14, No.1, 2021, p63-76 63.
[5]. Aprilia, Fitri, Srikandi Kumadji, dan Andriani Kusumawati. 2015. "Pengaruh Word-of-Mouth terhadap Minat Berkunjung serta Dampaknya pada Keputusan Berkunjung (Survei pada Pengunjung Tempat WIsata "Jawa Timur Park 2" Kota Batu)." Jurnal Administrasi Bisnis (JAB) 24 (1): 1-6.

Abstract: Priority Sector Lending by the banks have been introduced to give immense opportunity for the disregarded yet important sectors of the economy in India. But in the way of benefiting these sectors, the banks are facing a hard time as credit flow to these sectors can lead to situations like the increase of non-performing assets. This study attempts to analyze the growth of the priority sector lending by banks and understand its current position.The study specifically relates to the share of education subsector under the priority sector lending in the state of Assam. It basically studies about the growth in performance of the priority sector, education loan, non-performing assets arising......

Key Word: Priority sector, Education loan, Commercial bank, Regional Rural bank, growth, non-Performing assets..

[1]. Lakshmi and Reddy (2016),'Priority Sector Advances and Its Share in Development of Weaker Sections by Scheduled Commercial Banks in India',International Journal of Latest Technology in Engineering, Management & Applied Science, Volume V, Issue III, March 2016, ISSN 2278 – 2540.
[2]. A. Udhaya Sweetline (2017), 'Priority sector lending in India- An analysis', International Journal of Current Advanced Research, Volume 06, Issue 11, pp. 7829-7831. DOI: http://dx.doi.org/10.24327/ijcar.2017.7831.1236
[3]. Shabbir, Najmi (2013), "Regionwise Priority Sector Advances in India', Journal of Social Science for Policy Implications, Volume 1, Issue No. 2, December 2013
[4]. Pandya, Bhargav (2015), 'Impact of priority sector advances on bank profitability: evidence from scheduled commercial banks of India', BVIMSR's Journal of Management Research, Volume 7, Issue 2, October 2015.
[5]. Shabbir, Najmi and Mujoo, Rachna (2014), "Problem of Non Performing Assets in Priority Sector Advances in India', Journal of Economics and Development Studies, Volume 2, Issue 1, 241-275, ISSN(p): 2013-204X, ISSN(e): 1022-2045

Abstract: The potential effect of inherent limitations on the auditor's ability to detect material misstatements is greater for future events or conditions that may cause an entity to cease to be a goingconcern. In assessing whether the basic assumption of going concern is appropriate, the auditor needs to take into account all available information about the future, at least (but not limited to) twelve months and the end of the reporting period. The existence of an Integrated Report can be audit evidence used by the auditor to test the appropriateness of the use of the going concern assumption of the entity that is the object of the audit. The integrated report becomes important audit evidence in assessing the issue of business continuity ofa company amidst uncertain economic conditions. The integrated report focuses on reporting the entity's value creation by making all types of reporting unified or integrated.

Key Word: Integrated reporting, audit evidence, business continuity, value creation, economic uncertainty.

[1]. Indonesian Institute of Certified Public Accountants, Decree of the Executive Board of the Indonesian Institute of Certified Public Accountants Number 31 of 2021, Integrated Reporting Guidelines August 2021.
[2]. Barbara Borgato and Pier Luigi Marchini, Auditors' Perceptions of Integrated Reporting Assurance: Insights from Italy, Dipartimento di Scienze Economiche e Aziendali, Universita degli Studi di Parma, 2021.
[3]. Indonesian Institute of Certified Public Accountants, Auditing Standard 570, Going Concern.
[4]. Indonesian Institute of Certified Public Accountants, Auditing Standard 200, The Overall Objective of Independent Auditors and the Conduct of Audits Based on Auditing Standards.
[5]. Belinda Azzahra, Accountant's Roles Revolution in Creating Future Corporate: Sustainability Strategy, University of Indonesia Journal.

Abstract: Background: Broilers are a potential farm for the community as a livelihood because demand growth of chicken meat always in line with population growth and regional economic growth. Broiler potential paralleled by farm challenges was in form competition in free trade which required broiler farm competitiveness. High productivity is one of the main capability to confront imported meat products. However, the level of productivity among broiler farms in Kendari City has not been measured so that economic policy to increase competitiveness could not be determined precisely. To uncover this, our paper not only shows the level broiler farm productivity but also showing.....

Key Word: Broiler; Technical Efficiency; Determinants Factors..

[1]. Food and Agricultural Organisation of the United Nations (FAO). Poultry Meat and Eggs: Agribusiness Handbook [Internet]. Director of Investment Centre Division, FAO. Rome, Italy; 2010. 77 p. Available from: retrieved: May 17, 2018 : http://www.fao.org/docrep/012/.../al175e.pdf
[2]. Ahiale ED, Abunyuwah EDA 1 I, Yenibehit N. Technical Efficiency Analysis of Broiler Production in the Mampong Municipality of Ghana. J Econ Sustain Dev [Internet]. 2019;10(14):6–14. Available from: https://core.ac.uk/download/pdf/234649402.pdf
[3]. E. Ashitey. Poultry & Products Brief Annual: Ghana. Global Agricultural Information Network (GAIN) [Internet]. 2017. Available from: retrieved: April 14, 2018, from http://gain.fas.usda.gov/Recent GAIN Publications/Poultry and Products Brief Annu%0Aal_Accra_Ghana_10-7-2017.pdf.
[4]. Hasanah N, Fanani Z, Ali Nugroho B. Broiler Poultry Farming Open House System Patterns Stochastic Frontier Of Economic, Technical and Allocative Efficiency of In Lamongan Regency East Java. Int J Adv Res. 2020;8(1):1053–60.
[5]. Bahari DI, Nugroho BA. Analisis struktur biaya dan perbedaan pendapatan usaha ternak ayam ras pedaging pada pola dan skala usaha ternak yang berbeda di kota Kendari Provinsi Sulawesi Tenggara. Ternak Trop J Trop Anim Prod. 2012;13(1):35–46.
[6]. Khan S, Mobashar M, Mahsood FK, Javaid S, Abdel-Wareth AA, Ammanullah H, et al. Spirulina inclusion levels in a broiler ration: evaluation of growth performance, gut integrity, and immunity. Trop Anim Health Prod. 2020;52:3233–40.

Abstract: This study aims to examine and analyze differences in firm value in firms that are late and not late in submitting financial reports. This research sample uses firms that are late and not late in submitting financial reports during the 2020-2021 period. The sample determination method used purposive sampling with an analytical tool using SPSS version 26. The results of this study found that firms that were late in submitting financial reports had a lower firm value when compared to companies that were not late in submitting financial reports..

Key Word: Latesubmission of financial statements, firmvalue.

[1]. Daftar Pustaka
[2]. Anggreni, N. K. A. A., & Latrini, M. Y. (2016). Pengaruh audit tenure pada kecepatan publikasi laporan keuangan auditan dengan spesialisasi industri auditor sebagai pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 15(2), 832-846.
[3]. Ashton, R. H., Willingham, J. J., & Elliott, R. K. (1987). An empirical analysis of audit delay. Journal of Accounting Research, 25(2), 275-292.
[4]. Awan, A. G., Lodhi, M. U., & Hussain, D. (2018). Determinants of firm value: a case study of chamical industries of Pakistan. Global Journal of Management, Social Science and Humanities, 4(1), 46-61.
[5]. Bergh, D. D., Conelly, B. L., Ketchen, D. J., & Shannon, L. M. (2014). Signaling theory and equilibrium in strategic management research: an assessment and a research agenda. Journal of Management Studies, 51(8), 1334-1360

Abstract: Résumé La Constitution de la République Démocratique du Congo du 18 février 2006 telle que révisée par la Loi n°11/002 du 20 janvier 2011, en son article 62 dispose : « Nul n'est censé ignorer la loi. Toute personne est tenue de respecter la Constitution et de se conformer aux lois de la République ». Au regard de cette disposition légale, les citoyens congolais, sans exception aucune, ont le devoir de connaître les lois de leur pays sous peine de sanctions. Sur le plan théorique, aucun problème ne se pose. Par contre sur le plan pratique, c'est là où le bât blesse du fait qu'il existe toute une panoplie des textes juridiques en République Démocratique du Congo. La connaissance de toutes ces lois par le citoyen congolais serait tributaire aux mécanismes de sensibilisation ou vulgarisation mis sur pied pour son effectivité. Curieusement ce qui ne semble pas être chose aisée en République Démocratique......

Key Word: Critical analysis, Constitution, Causes, effects..

[1]. Déclaration des Droits de l'Homme et du Citoyen de 1789.
[2]. Constitution du 18 février 2006 de la République Démocratique du Congo telle que révisée en ce jour.
Ouvrages
[3]. AUBERT,J-L.,Introduction au Droit, P.U.F., Paris, 1979.
[4]. DAVY, L., Éducation civique de la République française, 3eÉd., Paris, 1985.
[5]. DE QUIRINI,P.,Expliquez-moi la Démocratie, 4eÉd. Vivre aujourd'hui, Kinshasa

Abstract: This study examined the impact of external debt on economic growth in Nigeria (198 1 -20J9). Real gross domestic product was used to capture economic growth which is the dependent variable while external debt stock, external debt service payments, and exchange rate were the independent variables. External debt stock and external debt service payments were used to capture the external debt burden in Nigeria. The research adopted the Ordinary Least Square (OJ.S) regression method to estimate the model of the study. The result from the estimated model above, the intercept being positive (17237.15) shows (hat there exist a direct and positive relationship between the dependent......

[1]. Adamu. I. (2020). "The politics of external debt relief: Nigeria's unique experience". Afr. J. Stab, Dev. l(l):79-99.
[2]. Adepoju. A. A., Salau, A.S., & Obayelu, A.E., (2017). The Effects of External Debt Management on. Sustainablc Economic Growth and Development: Lessons from Nigeria, MPRA. Paper No. 2147.
[3]. Afrodad, S.D. (2017). "Economic growth: should policy focus on investment on dynamic competition?" Eur. Bus. Rev. 19(4):279-291.
[4]. Ajayi, L. B (2012): Effect of External Debt on Economic Growth and Development of Nigeria, International Journal of Business and SocialScience, 3(12) pp297-304.
[5]. Ajayi, LB. & Oke, M.O. (2012). Effect of external debt on economic growth and development of Nigeria. International Journal of Business and Social Science, 3(2), 297-304

Abstract: This study explores the Political Budget Cycles (PBC) and their contributions during the presidential election period. A regression analysis in panel data was used to analyse the expenses incurred in the 37 American countries in the period from 1990 to 2019. The results show that the investigated expenses do not undergo significant changes in the electoral period as suggested by other studies, and that the presence of PBCs in democratic countries contribute positively to the economic and human development of those countries.

Key Word: Political Budget Cycles; Panel data; Presidential election.

[1]. Ademmer, E., and Dreher, F. 2016. "Constraining Political Budget Cycles: Media trength and Fiscal Institutions in the Enlarged EU". Journal of Common Market Studies 54 (3): 508–524
[2]. Aidt, T. S., and Mooney, G. 2014. "Voting Suffrage and the Political Budget Cycle: Evidence from the London Metropolitan Boroughs 1902–1937". Journal of Public Economics 112: 53-71.
[3]. Aidt, T., Veiga, F., and Veiga, L. 2011. "Election Results and Opportunistic Policies: A New Test of the Rational Political Business Cycle Model". Public Choice 148: 21–44.
[4]. Akhmedov, A., and Zhuravskaya, E. 2004. "Opportunistic Political Cycles: Test in a Young Democracy Setting". The Quarterly Journal of Economics 119: 1301–1338.
[5]. Alesina, A., Cassidy, T., and Troiano, U. 2019."Old and Young politicians". Economica, 86: 689-727. doi:10.1111/ecca.12287.