Vol 9 Issue 1 April 2021-September 2021

Abstract: The main purpose of this study is to investigate the consumer buying behavior towards Fast Moving Consumer Goods (FMCG) of ITC LTD. consumer buying behavior is most important for marketers as they can understand the expectation of the consumers. It helps to understand what makes a consumer to buy FMCG products and the company assesses the kind of FMCG products liked by consumers so that they can release it to the market. This systematic supply of FMCG accordingly the needs and wants of customers are important for a company to retain the existing customers, attract new customers and maximize market share in the future. Consumers preferences are the base of marketing operations, understanding them will help in getting market share in the future.

This project takes a look in various kinds of marketing activities, market share of different products and various sales promotion schemes, which are followed in the FMCG, based industry of ITC LTD.

ITC is one of India’s most admired and valuable corporations with a market capitalization of over Rs. 2,59,212.45 crores and has consistently featured amongst the top 10 private sector companies in terms of market capitalization and profits over the last seventeen years.

Personal care, cigarettes, and soft drinks are the three biggest categories in FMCG. Between them, they account for 35 of the top 100 brands. that is the reason this sector has huge amount of growth, if we want to grow we have to understand consumer needs and wants, that is the reason to know their buying behavior is very vital to frame up a perfect marketing strategy.

Keywords: Fast Moving Consumer Goods (FMCG), ITC LTD, India, Consumer Packaged Goods (CPG), 'Hazard Analysis Critical Control Points' (HACCP), Product Quality Rating System' (PQRS), Consumer Behavior.

Title: A study on consumer buying behavior towards Fast Moving Consumer Goods (FMCG) of ITC LTD

Author: GEZAHAGN CHINASHO LACHEBO

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: GST refers to the "Goods and Services Tax" and replaces all indirect taxes on goods and services. In general, GST indirectly taxes, manufactures, sells, and uses goods, and at the national level. It is being implemented by the central government and the regional governments. GST is the only indirect tax that directly affects all sectors of the economy.

In India, there are many taxes such as service tax,  taxes, excise duty, sales tax, etc. Indirect taxes require a certain amount of improvements to provide a good or efficient service. As the tax system becomes more complex, it can lead to various issues such as double taxation and cascading and ultimately affect society by increasing prices and lack of transparency.

The current tax system is not only affecting the general public It is also affecting investors, industries, and traders as well as taxpayers. This will hinder business and slow economic growth in general. Indirect taxes play an important role in the GDP growth of the country.

GST is considered the best solution for all these issues. It is expected to harmonize the tax base, tax rates, and tax infrastructure and bring tax efficiency, simplicity, transparency, and degree. So this paper tries to explore different aspects of GST. It explores the nature and impact of GST in the Indian economy and its sectors. The information is based on secondary sources such as government reports as well as research papers, articles, news, etc.

Keywords: GST, GDP growth, Indian economy.

Title: THE IMPACT OF GST ON INDIAN ECONOMY

Author: Tadesse Hirpassa Kerorsa

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: This study tries to find out how tax regulations in Indonesia related to trade transaction taxes through electronic systems can accelerate the application of digital tax practices to fund efforts to recover the Covid 19 pandemic.

The discussion will emphasize more on the Digital Economy and the Application of Taxation Regulations in Indonesia related to the application of digital tax practices at the phase to accelerate economic recovery affected by the Covid pandemic 19

This study will put more emphasis on the literature study approach and provide feedback to stakeholders

Keywords: Digital Economy, International Tax Law, OECD, BEPS, and Covid 19 pandemic.

Title: TAXATION MANAGEMENT IN THE DIGITAL ECONOMIC ERA

Author: Mochamad Ferdiansa, Cosmas Budiyantoro

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: Financial Inclusion is conveyance of banking administrations at a reasonable expense to the tremendous segments of burdened and low pay gatherings. The principle focal point of monetary incorporation in India is to advance practical turn of events and creating work in provincial regions for the rustic populace. Out of 19.9 crore families in India, just 6.82 crore families approach banking administrations. All things considered, out of 13.83 crore rustic families in India, just 4.16 crore provincial families approach essential financial administrations. In regard of metropolitan zones, just 49.52% of metropolitan families approach banking administrations. More than 41% of grown-up populace in India doesn't have financial balance. There are numerous variables influencing admittance to monetary administrations by more vulnerable segment of society in India. A few stages have been taken by the Reserve Bank of India and the Government to carry the monetarily prohibited individuals to the crease of the conventional financial administrations. The 100% monetary incorporation drive is advancing everywhere on the country. As on 31st March 2009, 204 areas in 18 States and 5 Union Territories have announced having accomplished the objective. Keeping in see the immensity of the assignment in question, the Committee on Financial Inclusion suggested the setting up of a mission mode National Rural Financial Inclusion Plan (NRFIP) with an objective of giving admittance to extensive monetary administrations to at any rate 50% (55.77 million) of the prohibited rustic family units by 2012 and the excess by 2015.

Keywords: Financial Inclusion, Inclusive Growth, Bank, RBI.

Title: EFFECT OF INDIAN MONETARY CONSIDERATIONS ON FINANCIAL INCLUSIONS

Author: Dr. M.V. Subha, R.Deepthi MuthuLakshmi

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: Dividend policy continues to generate endless debate although several researchers have conducted both theoretical and empirical research on the topic These include the association of dividend policy and stock price risk. Different researchers have failed to reach a consensus after investigating how dividend policy and   volatility of share price associate over time. This study therefore, sought to establish how dividend policy impact on stock price volatility of firms listed on the Nairobi Security Exchange market in Kenya.  The main objective of this study was to find out the impact of dividend policy on stock prices volatility for firms listed on the Nairobi Security Exchange market in Kenya. The specific objective was to establish the impact of payout ratio on stock price volatility for firms listed on Nairobi securities exchange market in Kenya.

Materials and Methods: Descriptive research design was used in this study. Secondary pooled data was obtained from audited financial records of firms listed at the Nairobi Securities Exchange Market from 2012 to 2017, (6years period) was used.The study was based on the sixty four listed companies during the period and purposive sampling was used to establish companies with complete data over the period of study. Panel data was analyzed using descriptive and inferential statistics. Inferential statistic involved testing hypothesis at 0.05 and 0.01 significance levels and it also included, simple regression analysis, multiple regression analysis and correlation analysis. Decsriptive statistics involved, minimax, mean and standard deviation. Data was presented in form of tables and charts.

Results: The findings of the study revealed that there was a statistically significant positive relationship between payout ratio and stock price volatility of firms listed on Nairobi securities exchange market in Kenya  P=.000.

Conclusion: The study concluded that dividend policy influences the stock prices volatility for firms listed on the Nairobi Securities Exchange Market in Kenya. The study recommends that firms should strike a balance between the amount of money retained and money paid to shareholders as dividends. This will go a long way to strengthening their dividend policy and the level of volatility registered in their share price.

Keywords: Dividend policy, Dividend payout ratio, listed companies, Stock price volatility.

Title: IMPACT OF DIVIDEND POLICY ON STOCK PRICES VOLATILITY FOR FIRMS LISTED ON THE NAIROBI SECURITY EXCHANGE MARKET IN KENYA

Author: Eunice Khanyisi Lisutsa, Dr. Benedict Ondieki Alala (PHD), Dr. Maniagi Musiega (PHD)

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: The study sought to determine the effect of managing personal debt to household investments among primary school teachers in the central division of Lira City. The study was guided by the following objectives: 1) to determine the level of personal debt management among primary school teachers; and 3) to determine the level of household investments among primary school teachers; and to determine the effect of personal debt management to household investment among primary school teachers. It was a cross-sectional survey design constituting a study population of 168 primary school teachers serving in government-aided primary schools, and a sample size of 118 units was generated. A questionnaire was used as the data collection instrument and both descriptive statistics and inferential statistics were helpful in analysing data. The results indicate non-significant effect of debt management on household investments. Thus, personal debt management accounts for a very low effect on household investment in Lira city. It is recommended that primary school teachers be exposed to financial education for them to appreciate the consequence of contracting and managing debt to help them achieve sought after household investments.  In consideration of the fact that a good number of primary school teachers have high operational expenses some of which are facilitated by debts, it is essential to rank short-term fiscal discipline so as to guarantee a future of financial freedom by streams of debt for household investments.

Keywords: Personal debt, debt management, household investment, primary teachers.

Title: Managing personal debt for household investments among primary school teachers in lira city, mid-north of Uganda

Author: Emmanuel Akeny, David Mwesigwa

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: This study sought to determine the effect of personal cash flow on household investments among primary school teachers in Lira City. The study was guided by three objectives, viz.: To determine the level of personal cash flow among primary school teachers in Lira city; to examine the level of household investments among primary school teachers in Lira city; and to determine the effect of personal cash flow on household investments among primary school teachers in Lira city. A cross-sectional survey design with a purely quantitative research approach was adopted using a study population of 168 primary school teachers and a sample size of 118 units. A self-administered questionnaire was used to collect primary data while mean, standard deviation, correlations and regression were helpful in data analysis. The findings indicate a non-significant effect of cash flow on household investments. It is inferred that personal cash flow accounts for a very low effect on household investments among primary school teachers in Lira city. Consequently, primary school teachers should be exposed to financial education so that they can appreciate the significance of developing and using a financial plan to help them to achieve desired household investments which can generate more income, supplementing the salary which is their main source and it is important that among primary school teachers in Lira city prioritize short-term fiscal discipline in order to guarantee a future of financial freedom nurtured by streams of investment income from household investments.

Keywords: personal cashflow, household investment, primary school teachers, expences.

Title: Personal cash flow and household investments: A survey among primary school teachers in Lira city, mid-north of Uganda

Author: Emmanuel Akeny, Dr. David Mwesigwa

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: The purpose of this study was to examine the effect of service quality, school image and teacher professionalism on student loyalty, as well as to examine the effect of service quality on student loyalty through student satisfaction, to examine the effect of school image on student loyalty through student satisfaction and to examine the effect of teacher professionalism on student loyalty. Student loyalty through student satisfaction at an A + accredited high school in the city of Makassar. To implement this objective, data collection techniques are used through questionnaires, using the data analysis technique is SEM. The results showed that service quality had no significant effect on student loyalty, school image had a positive and significant effect on student loyalty, teacher professionalism had a significant effect on student loyalty. Service quality has a significant effect on student satisfaction which has an impact on student loyalty. Student satisfaction can mediate the effect of school image on student loyalty. Teacher professionalism has an effect on student satisfaction which has an impact on student loyalty at A + accredited SMA in the city of Makassar.

Keywords: service quality, school image, teacher professionalism, student satisfaction and student loyalty.

Title: THE EFFECT OF SERVICE QUALITY, IMAGE SCHOOLS AND PROFESSIONALISM OF TEACHER TOWARD LOYALTY THROUGH STUDENT SATISFACTION IN THE STATE HIGH SCHOOL ACCREDITED A+ IN MAKASSAR

Author: Sudirman Kadir

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: The main role played by commercial banks is financial intermediation, that is, the channeling of funds from extra to deficits units to facilitate production activities. However, the greatest risk faced by bank is loan default, also known as non performing loans. The upsurge in non-performing loans among banks in Kenya has been a source of worry to all stakeholders. This is because they lead to problems on banks’ assets as well as bank’s balance sheet, and have a negative consequence due to underlying loan losses provision. The study sought to establish the effect of capital adequacy and earnings non-performing loans of commercial banks listed at the Nairobi Securities Exchange, Kenya. Capital Buffer Theory and Efficiency Structure Theory were used. Causal design of research was relied upon. Research population comprises of the 11 (eleven) banks listed on the Nairobi Securities Exchange, Kenya where a census approach was relied on. The period that was considered in the study is from 2012 to 2017. The study concluded that capital adequacy had insignificant effects on non performing loans of listed commercial banks in Kenya. The study concluded that earnings had insignificant effects on non performing loans of listed commercial banks in Kenya. The study further recommends that banks should diversify their investments. Other than the traditional activities of lending, banks can also explore other business lines so as to curb the consequence of over reliance on lending.

Keywords: Capital Adequacy, Earnings, Non-Performing Loans, Commercial Banks.

Title: CAPITAL ADEQUACY, EARNINGS AND NON PERFORMING LOANS OF COMMERCIAL BANKS LISTED AT THE NAIROBI SECURITIES EXCHANGE, KENYA

Author: CATHERINE MWENDWA BAITUTI, DOMINIC NGABA, CHARITY NJOKA

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: Taxes are one of the main sources of state revenue used to support regional development financing. If tax revenue continues to increase, the development process can run smoothly. One sector that has the potential to increase the level of tax revenue is the Micro, Small and Medium Enterprises (MSMEs) sector. In increasing MSMEs tax revenue there are several factors that can affect the level of compliance of MSMEs taxpayers, namely tax rates, tax understanding, tax socialization, and tax sanctions. This study aims to obtain empirical evidence of the effect of tax rates, tax understanding, tax socialization, and tax sanctions on MSMEs taxpayer compliance. This research was conducted at MSMEs in Badung Regency. Determination of samples using Incidental Sampling technique and obtained 97 samples. Data were analyzed using multiple linear regression analysis. Based on the results of this study, it shows that tax rates, tax understanding, tax socialization, and tax sanctions have a positive effect on MSMEs taxpayer compliance. This shows that the better the tax rate, tax understanding, tax socialization, and tax sanctions, the better the taxpayer compliance in Badung Regency.

Keywords: tax rates, tax understanding, tax socialization, tax sanctions, taxpayer compliance.

Title: The Effect of Tax Rates, Tax Understanding, Tax Socialization and Tax Sanctions on Taxpayer Compliance (Empirical Study of MSMEs in Badung Regency)

Author: I Gde Arya Utama Wicaksana, I Made Sukartha

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: Regional financial performance can be seen from the efficiency and authority of government administration in community services and development, including in dependent regional financial management so that regions can complete the development process without waiting for financial assistance from the center. The purpose of this study was to see whether Local Own-Source Revenue, Balancing Funds and Capital Expenditures affect the Financial Performance of Local Governments in nine regency / cities in Bali Province. The data used in this study are quantitative secondary data in the form of reports on the realization of regional budget. The analysis method used is multiple linear regression. Based on the results of the analysis, the results show that simultaneously Local Own-Source Revenue, Balancing Funds and Capital Expenditures have an effect on Regional Government Financial Performance. Partially Local Own-Source has a significant positive effect on financial performance. Balanced funds have a significant negative effect on financial performance. Capital expenditure does not have a significant effect on the financial performance of regency / cities in Bali Province in 2014-2019.

Keywords: Local own-source revenue, balance funds, capital expenditures, governments financial performance.

Title: The Effect of Local Own-Source Revenue, Balance Funds and Capital Expenditures on the Financial Performance of Regency/City Governments in Bali Province

Author: I Komang Adi Dharmayasa, Ni Putu Ayu Darmayanti

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: Organizational commitment is one of the factors that influence organizational success in dealing with complex organizational environments. The purpose of this study was to analyze the effect of work-family conflict on job satisfaction, to analyze the effect of work-family conflict on organizational commitment, to analyze the effect of job satisfaction on organizational commitment, and to analyze the role of job satisfaction in mediating the effect of work-family conflict on organizational commitment. The data collection method in this study used a questionnaire and through interviews. This research uses path analysis technique. The results of this study indicate that work-family conflict has a significant negative effect on organizational commitment, work-family conflict has a significant negative effect on job satisfaction, job satisfaction has a significant positive effect on organizational commitment, and job satisfaction is able to partially mediate the effect of work-family conflict on organization commitment of contract teacher vocational school of Duta Bangsa Denpasar.

Keywords: Organizational Commitment, Work-Family Conflict, Job Satisfaction.

Title: The Role of Work Satisfaction Mediates the Effect of Work-Family Conflict on the Organizational Commitment of Contract Teachers Vocational School of Duta Bangsa Denpasar

Author: I Gusti Agung Ayu Agung Krishna Febyantari AP, I Gusti Ayu Manuati Dewi

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: This study aims to determine the effect of financial ratios and CSR disclosures on earnings performance moderated by GCG. The number of samples analyzed was 70 observation samples for 14 samples of banking companies listed on the IDX in 2015-2019. The sample was selected using a non-probability sampling method with purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). The results of this study indicate that the CAR and NPL ratios have an effect on earnings performance, while the LDR ratio and CSR disclosure have no effect on earnings performance. GCG moderates the effect of CAR and NPL ratios on earnings performance, while GCG does not moderate the effect of LDR ratios and CSR disclosures on bank earnings performance.

Keywords: Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loan, Corporate Social Responsibility, Earnings Performance, Good Corporate Governance.

Title: Good Corporate Governance Moderate the Effect of Financial Ratios and Corporate Social Responsibility Disclosures on Bank Earnings Performance

Author: Luh Putu Mita Widiantini, I Wayan Ramantha

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: The purpose of this study is analyze the effect of dividend policy, profitability and leverage on firm value. The population in this study were banking companies listed on the Indonesia Stock Exchange for the 2017-2019 study period using 39 observation samples for 13 sample companies. The sample was selected by purposive sampling. The analysis technique used is multiple linear analysis techniques. The results of this study indicate that dividend policy has no effect on firm value, profitability has a positive effect on firm value, and leverage has a positive effect on firm value.

Keywords: Dividend policy, Profitability, Leverage, Firm value.

Title: The Effect of Dividend Policy, Profitability, and Leverage on Firm Value

Author: Putu Repa Lioni, Ida Bagus Dharmadiaksa

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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Abstract: This study aims to determine the effect of technical abilities of accounting information system users, management participation, and incentives on individual performance. The data was collected using a questionnaire. The sampling technique used was purposive sampling with 68 employees as sample. The data analysis technique used multiple linear regression. The results show that the technical ability of accounting information systems users, management participation, and incentives have positive and significant effect on individual performance. This is supported by the Technology Acceptance Model (TAM) which explains that the technical capabilities of accounting information system users, management participation, and incentives can provide convenience and benefits to individual performance.

Keywords: Individual performance, AIS user's technical ability, management participation, incentives.

Title: Technical Ability of Accounting Information System Users, Management Participation, and Incentives on Individual Performance

Author: Desak Made Yulanda Risdiantari, Henny Triyana Hasibuan

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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