Optimizing the Finance Structure of Capital at Commercial Organization

In conditions of limited finance resources building optimum finance structure of capital is considered the most important objective, as the availability of the necessary amount of own funds can provide finance sustainability of the organization, the potential to meet timely liabilities to creditors, finance and develop new lines of work. However, any resources (both borrowed and own) have value, as they can be invested into the profitable investment project. It is obvious that the finance structure of capital can influence indirectly the level of organization profit, as in other expenses interest costs or interests payable are shown. Therefore, it is necessary to build such a correlation of own and borrowed sources, which can provide the max profit for the enterprise. As tools for building such a correlation the article proposes methods of mathematic modeling and, namely, the correlation analysis to find the interconnection between the dependent variable, i.e. work profitability and different factors - a share of own and borrowed funds. On the basis of this interconnection regression equation was built, which allows us to find out how the amount of net profit changes with a certain correlation of own and borrowed resources. The analysis was carried out based on published finance reports of the limited company ‘Gazprom Bureniye'.

NOWE WYSTĘPKI LICHWY (ART. 304 § 2 I 3 K.K.) W PERSPEKTYWIE FUNKCJI GWARANCYJNEJ PRAWA KARNEGO

The paper offers an analysis of new provisions of Article 304 § 2 and 3 of the Polish Penal Code, which define two specific types of the offence of usury. These provisions are intended to protect consumers against excessive financial burden – the interest (§ 3) and non-interest costs (§ 2) – included in the loan they incur. The author examines them critically, taking as a point of reference the guarantee standards of criminal liability resulting from the Constitution. The author performs a “quality control”, which amounts to a dogmatic analysis of the statutory features of new usury offences, which means a kind of quality control of their definitions and verification of the necessity to cover the described behaviours by the sanctioning norms.

TINJAUAN HUKUM KEADAAN MEMAKSA(FORCE MAJEURE) DALAM PELAKSANAAN KONTRAK BISNIS PADA MASA PANDEMI COVID-19

The Legal Review of Force Majeure in the implementation of business contracts during the covid-19 pandemic objectives of knowing whether covid 19 pandemic defined by the government as a national disaster which can be classified as a force majeure in the implementation of business contract and to find out how to solve the law against default in the implementation of business contract during the covid 19 as a national disaster. The library research, namely the research conducted in the library where the data is obtained from available data by reading and studying books such as laws of regulation, Scientific works, dictionaries and so on. Based on the method used, the result of this study indicate that force majeure is relative, so the cases that occur must be studied first, because not all the parties get loss but some of them get profit, for the implementation of achievement can be done by considering great effort and sacrifice. Relative Force Majeure is exemption from lost and interest costs, but not for cancelation of agreement. A right solution to solve from dispute is by negotiating with the parties, because the covid 19 pandemic it’s self is a new event.

ANALISIS PENGARUH PENDAPATAN BUNGA KREDIT DAN BIAYA BUNGA DANA PIHAK KETIGA TERHADAP LABA BERSIH PADA BANK OCBC NISP PERIODE 2012-2018

This research aims to find out the effect of loans interest income and interest expenses of third party funds on the net income of Bank OCBC NISP for the period of 2012-2018. The variables examined in this research are independent variables, among others, loans interest income and interest expenses of third party funds and the dependent variable used is net income. This research uses bank OCBC NISP financial report data for the period 2012-2018. The analysis technique uses multiple linear regression analysis and hypothesis analysis uses the t-test and F-test. Other analysis uses classical assumptions with normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The conclusion of this research describes that based on statistics result, loans interest income and interest costs of third party funds simultaneously/together has a significant effect on net profit. This is evidenced by the value of R2 in this research that is equal to 0.972 or 97.2 %, which means that 97.2 % of profit is influenced by loans interest income and interest costs on third party funds and 2.8 % is influenced by other factors not listed in this research. Based on this, it is recommended that Bank OCBC NISP increase the production of lending, increase the collection of low-expenses funds, and reduce operational expenses to obtain profits according to management's expectations