PENERAPAN PRINSIP TRANSPARANSI DALAM MEWUJUDKAN PELAYANAN PRIMA PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU KOTA KENDARI

This study aims to determine and analyze the application of the principle of transparency and the implementation of excellent service at the Kendari City Investment and One Stop Integrated Service Office. This study uses a descriptive qualitative approach, data analysis uses interactive model analysis techniques consisting of data collection, data reduction, data presentation and conclusion drawing/verification. The results showed that the application of the principle of transparency at the Kendari City Investment Office and PTSP from the informative (informative) aspect of the agency was good enough in providing convenience to the public to obtain information either directly or indirectly about services in the field of investment and licensing, in terms of openness has been good enough in conveying information to the public openly, and is easily accessible through several channels of information delivery, on the other hand, the agency still needs to be more intense in explaining all service requirements both technical and administrative in a clear and easy to understand manner using the system. and simple language to the public, from the aspect of disclosure, it is still not optimal in informing the public of financial details and annual reports regarding revenue, financial management and assets of the organization. In terms of the implementation of excellent service in terms of the dimensions of service procedures, service costs, completion time, service products, infrastructure, the overall competence of service providers is good, with the Public Service Standards that have been standardized in 2018.

Embedding Value-Based Principles in the Culture of Islamic Banks to Enhance Their Sustainability, Resilience, and Social Impact

Value-based banks strive to build a self-sustaining banking model with inclusive and transparent governance that is sustainable and resilient to external disturbances. Initiatives for value-based intermediation in Islamic finance started in Malaysia. The growth in VBIBs is accompanied by claims about its relative resilience to crisis and efficiency compared to VBBs and conventional banks. However, little empirical evidence is available to support such claims. This study aims to analyze the resilience and efficiency of VBIBs compared to the VBBs and GSIBs. It highlights the role of value-based strategy in developing a sound and resilient Islamic banking system to overcome future crises and further strengthen the impacts of Islamic banks. The study used quantitative and content analysis research methods, with data collected from the annual reports of 10 VBIBs from 2017 to 2020. The empirical results show that VBIBs have better risk-adjusted capital levels and asset quality, enabling them to be more resilient during crises. They provide more satisfactory returns compared to the VBBs and GSIBs. However, VBBs have a better asset structure and growth rate, which contributes to the real economy. The overall findings suggest that adopting value-based strategies in Islamic banking improve banks’ sustainability, resilience, and social impacts by concentrating resources on value-based activities that provide economic resiliency and enhance inclusive and sustainable economic growth. The study fills gaps in the current Islamic finance literature concerning empirical studies on value-based Islamic banking. It also helps practitioners to understand the relative efficiency, resilience, and social impact of VBIBs.

Dengue Fever in Italy: The “Eternal Return” of an Emerging Arboviral Disease

Enhanced surveillance for dengue virus (DENV) infections in Italy has been implemented since 2012, with annual reports from the National Health Institute. In this study, we summarize available evidence on the epidemiology of officially notified DENV infections from 2010–2021. In total, 1043 DENV infection cases were diagnosed, and most of them occurred in travelers, with only 11 autochthonous cases. The annual incidence rates of DENV infections peaked during 2019 with 0.277 cases per 100,000 (95% confidence interval [95% CI] 0.187–0.267), (age-adjusted incidence rate: 0.328, 95% CI 0.314–0.314). Cases of DENV were clustered during the summer months of July (11.4%), August (19.3%), and September (12.7%). The areas characterized by higher notification rates were north-western (29.0%), and mostly north-eastern Italy (41.3%). The risk for DENV infection in travelers increased in the time period 2015–2019 (risk ratio [RR] 1.808, 95% CI 1.594–2.051) and even during 2020–2021 (RR 1.771, 95% CI 1.238–2.543). Higher risk for DENV was additionally reported in male subjects compared with females subjects, and aged 25 to 44 years, and in individuals from northern and central Italy compared to southern regions and islands. In a multivariable Poisson regression model, the increased number of travelers per 100 inhabitants (incidence rate ratio [IRR] 1.065, 95% CI 1.036–1.096), the incidence in other countries (IRR 1.323, 95% CI 1.165–1.481), the share of individuals aged 25 to 44 years (IRR 1.622, 95% CI 1.338–1.968), and foreign-born residents (IRR 2.717, 95% CI 1.555–3.881), were identified as effectors of annual incidence. In summary, although the circulation of DENV remains clustered among travelers, enhanced surveillance is vital for the early detection of human cases and the prompt implementation of response measures.

Impact of Capital Structure on The Financial Performance of Listed Financial Institutions in Nigeria

The influence of capital structure on deposit money bank financial performance was explored in this study. The secondary data was gathered from the annual reports and accounts of the 14 sampled Deposit Money Banks from 2014 to 2018, and generalized least square multiple regression was used to evaluate the secondary data. According to the findings, total debt to total assets, total debt to total equity, and long-term debt to total assets have little bearing on the financial performance of Nigerian banks. The study also discovered that the ratio of short-term debt to total assets has a considerable influence on a bank's financial success. In light of the findings, it is suggested that bank management strive diligently to reduce the short-term debt to total assets component of their capital structure, since this has a detrimental impact on their financial performance. They also have a tendency to enhance the ratio of total debt to total assets since it improves their financial performance. Long-term debt to total assets ratios should be reduced in capital structure components since they have a negative impact on financial performance.

Benchmarking the failure assessment of perishable product supply chain using fault tree approach: insights from apple case study of India

PurposeThe purpose of this paper is to facilitate perishable product supply chain (PPSC) managers and practitioners to assess PPSC failure events. The paper proposed fault tree methodology for assessing failures associated with PPSC for evaluating the performance in terms of effective PPSC management adoption.Design/methodology/approachInitially, different failure events were identified from literature and semi-structured interviews from experts. Fault tree model was developed from the identified failure events. Probability of failure events was calculated using Poisson distribution based on the annual reports and interviews conducted from experts. Further, qualitative analysis – minimum cut sets (MCSs), structural importance coefficient (SIC) – and quantitative analysis – Birnbaum importance measure (BIM), criticality importance factor (CIF) and diagnosis importance factor (DIF) – were performed for ranking of failure events. In this study, fault tree development and analysis were conducted on apple supply chain to present the authenticity of this method for failure analysis.FindingsThe findings indicate that the failure events, given as failure at production and procurement (A2), that is, involvement of middleman (BE3), handling and packaging failure (BE4) and transportation failure (A3), hold the highest-ranking scores in analysis of PPSC using fault tree approach.Originality/valueThis research uses the modularization approach for evaluation of failure events of PPSC. This paper explores failures related to PPSC for efficient management initiatives in apple supply chain context. The paper also provides suggestion from managerial perspective with respect to each failure event.

From Discipline to Quality of Care: How Neurologists Can Learn from Decisions of Disciplinary Tribunals

<b><i>Background:</i></b> One of the primary aims of medical disciplinary law is to improve the quality of care. However, the decisions of disciplinary tribunals are not sufficiently analysed to identify the learning elements. <b><i>Aim:</i></b> This study aimed to investigate the frequency and nature of complaints for the specialty neurology which were upheld by the disciplinary tribunals and to learn from disciplinary law through an analysis of which factors contributed to complaints being upheld. <b><i>Design:</i></b> This is a retrospective, observational study. <b><i>Methods:</i></b> All upheld complaints in the field of neurology were collected for the period of January 1, 2010, to January 1, 2020. A qualitative analysis of the decisions was conducted using the usual characteristics set out by disciplinary tribunals in their annual reports. The relevant factors which potentially played a role in the complaint being upheld were identified for more detailed analysis. <b><i>Results:</i></b> In the 10-year period, a complaint was submitted to the disciplinary tribunals against 299 neurologists. Forty-four complaints were upheld (15%). The most common sanction was a warning (70%). A large majority of cases were directly related to patient care, such as decisions about the patient’s diagnosis and the treatment. Recordkeeping (50%), interpretation and discussion of imaging (30%), and involvement of several consultants of one or more specialties (34%) frequently played a role in the successful complaints. <b><i>Conclusion:</i></b> Medical disciplinary cases in the field of neurology are usually about diagnosis- and treatment-related aspects. Recordkeeping, interpretation of neuroimaging, and involvement of several consultants frequently play a role in a complaint being upheld. It is important that specialties evaluate disciplinary decisions on a structural and continuous basis.

Family-owned banks in Jordan: do they perform better?

PurposeFamily ownership is very common for Jordanian businesses, leading to a high level of involvement of family members in company management. There continues to be intense discussion on the pros and cons of family ownership, particularly as it focuses corporate control within a small family group. The purpose of this paper is to examine the performance of family- and non-family-owned banks that appear on the Amman Stock Exchange over the 2016 to 2020 period.Design/methodology/approachThe research on Jordanian domestic banks is based on data from the annual reports of banks listed on their websites which offers comprehensive data on finances, ownership and the board. Family-owned and non-family banks were analysed using multiple regression technique to identify any variations in their performance.FindingsUsing a sample of 16 domestic banks with 75 bank-year observations over the 2016 to 2020 period, the study supports other research in finding that family ownership is negatively related to bank performance. This is true for accounting-based and market-based performance measures, including return on assets (ROA), return on equity (ROE) and Tobin's Q test results. Additionally, analysis identifies greater negative consequences for performance within family-owned banks by board of directors.Originality/valueThis paper extends previous research on family businesses by investigating the impact of family ownership on the financial performance in the Jordanian bank sector. This research determined that devaluation is a consequence of higher levels of ownership concentration for domestic banks in Jordan.

Are The Banks on The Way of Sustainability Reporting Practices: From A Developing Country Perspective?

<p class="Imar-Abstract"><em>This study examines the extent and nature of social, economic, and environmental reporting practices of Bangladeshi-listed banks. Using content analysis technique, Information was gathered from the available annual reports of 25 banks from 2014 to 2019. Findings revealed that overall reporting of environmental information has increased by 47% from 2014 to 2019, whereas overall social reporting has increased by 30% from 2014 to 2019. Again, we tried to explore sustainability reporting practices of these banks considering 26 categories too, where the first 12 categories are used to identify environmental accounting and reporting practices and the rest 14 for social and economic reporting. The findings of 26 categories of sustainability reporting reflect that social, economic, and environmental reporting has increased greatly by 74.90% in 2019. Most of the banks disclosed mostly about energy consumption (D6) from environmental reporting while economic social (D16), education, and training (D18), health and safety (D19) and culture (D20) from social perspectives and least about activities undertaken for tree plantation (D3) from an environmental perspective. This study has great implications for the policymakers of the corporate sector and government.</em></p><p class="Imar-Abstract"> </p>

Selection of profit management strategy

The purpose of this study is to empirically prove the companies in the growth, mature, and stagnant stages use accrual earnings management, real earnings management, and classification shifting. The data used is secondary data obtained from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The data analysis technique used multiple linear regression analysis. The sampling technique used was purposive sampling technique and obtained a sample of 53 manufacturing companies or the same as 265 observational data. Based on the results of the analysis, it was found that the company is in the growth mature and stagnant stage using the accrual earnings management strategy. The growth stage of the company does not use a real earnings management strategy, the mature and stagnant stage, the company uses a real earnings management strategy. Companies in the growth and mature stages do not use the classification shifting strategy.

effect of net trade cycle, firm size, and networking capital on profitability with cash holdings as intervening variables in cement companies in Indonesia

This study aims to examine a model that hypothesizes that the net trade cycle, company size, and net working capital of cement companies in Indonesia impact achieving a return on assets as a proxy for profitability through the company's cash holdings. The sample consists of 45 cement producers in Indonesia that have produced commercially before 2011 and regularly publish company annual reports. The results of the path analysis confirm that the net trade cycle, firm size, and networking capital do not affect the return on assets as a proxy for profitability. Likewise, statistically, it still shows the same results after being mediated with cash holdings. Moreover, found the effect of cash holdings on ROA. These findings can provide a starting point for further research to find a more appropriate formula to increase profitability, especially for companies in the cement sector in Indonesia, where utilization rates tend to be low, and market conditions are becoming very competitive.