Journal La Bisecoman 2021-10-22T08:26:49+07:00 Dinh Tran Ngoc Huy Open Journal Systems <p>International <strong>Journal La Bisecoman </strong>ISSN 2721-124X (Online) and 2721-0987 (Print) includes all the areas of research activities in all fields under Business, Economics, and Management such as Financial Management, Accounting, Administrative System, Brand Innovation and Brand Management, Management, Business Economics, Business Administration, Energy Management, Environmental Management, Public Sector Management, Facilities Planning and Management, Marketing Management, Finance, Foodservice Management, Global Manufacturing and Management, Human Resource Management, Industrial Engineering, Information Technology Management, Knowledge Management, Management Information System, Management Psychology, Management of Enterprises, Management Practices, Management Strategy, Management Theory, Manufacturing Systems Engineering, Marketing, Operations Research, Organizational Behaviour, Port Management, Production Management, Project and Quality, Research Methods, Logistics and Supply Chain Management, Risk Management and Insurance, Scientific Management, Security and Risk Management, Hospitality Management, Sport Management, Strategic Management, Strategic Management, Technology and Knowledge Management.</p> An Analytical Study of Consumer Attitudes towards Chinese Mobile Phone in India- with Special Reference to Rajkot City 2021-09-17T08:52:55+07:00 Ahmed Mahdi Abdulkareem Alok Kumar Chakrawal <p><em>The main objective behind this study is to know the attitude of the persons towards Chinese mobile phone with reference to public stay in Rajkot city. The researcher collected data from the primary source and secondary sources. Primary data collected through a structured questionnaire that close and open-ended and secondary data collected from the market on the basis of website, newspaper, and other secondary sources. The researcher has the main objective behind the study is to measures consumer attitude towards Chinese products and to find the relation between gender with respect to spending purchasing of Chinese mobile phones and in last to find the significant relation between monthly income with respect to opinion of the respondent towards Chinese mobile phones are cheaper than other brands. The researcher tested his hypothesis on the basis of some statistical tools which are percentage analysis, weighted average, and chi-square test. The researcher found out through this study up to 69% male respondents and 31% female respondents in the study, more than 80% of respondents are using Chinese mobile phone in Rajkot city. The majority of 91% of the respondents are agreeing with those Chinese mobile phones are cheaper than other mobile phones.</em></p> 2021-09-16T15:00:29+07:00 Copyright (c) 2021 Journal La Bisecoman An Analytical Study of Selected Development Banks in India 2021-09-17T08:53:55+07:00 Vasani Sureshbhai Vithalbhai <p><em>The economic development of any country depends on the extent to which its financial system efficiently and effectively mobilizes and allocates resources. After the Second World War, Industrialized and less developed countries have tried to bridge long-term financing needs through the creation of national development banks for finance so, the researcher wanted to know about financial parameters related to developmental banks and to study an analytical study of selected banks. The researcher has used components like Deposits, Investments, Loans and Advances, Borrowings, Fixed assets, and other assets to an analysis of performance. The researcher has selected the period of study 6(six) years which are 2014-15 to 2019-20. The researcher has used the ANOVA test for the analysis of the performance of selected Development Bank in India. The researcher has found the highest amount of deposit has been found in NABARD and SIDBI and EXIM on second and third rank respectively. The trend of deposit in SIDBI, NABARD shows a continued upward trend, but in EXIM bank deposits shows decreasing level by comparing to the base year. During the period of study in 2018 trend of deposits decreased by 9.27 in EXIM bank. By applying ANOVA deposits of three selected development banks found 8.49 is calculated value and 3.68 is table value at the 5% level of significance, so, the null hypothesis is rejected it means there is a significant difference in the Deposits and other finding included in the research paper.</em></p> 2021-09-16T15:16:09+07:00 Copyright (c) 2021 Journal La Bisecoman The Effect of Ownership Structure, Audit Committee, Company Size, and Audit Quality on the Integrity of Financial Statements on Manufacturing Companies Listed on IDX 2021-09-25T11:48:06+07:00 Hanny Oktaviana Melvie Paramitha <p><em>A list of financial data (e.g., account balances, transactions, and changes in value) is given over a period of time. This information may be utilized by readers of financial statements to help them make economic choices. So, the businesses that want to be trusted must provide honest financial accounts. The study sought to investigate the relationships between several measures of corporate control, management control, the audit committee, and size, on the accuracy of financial statements for manufacturer companies listed on the IDX. The population utilized in this study consists of 169 businesses, while the sample is made up of just 43 companies. This study used the assistance of SmartPLS software to analyze the information. The study's findings indicate that Institutional Ownership and the Audit Committee are linked to financial statements' integrity. Meanwhile, these three factors (i.e., size of the company, level of managerial ownership, and audit quality) have no impact on the financial statements' integrity.</em></p> 2021-09-25T11:47:33+07:00 Copyright (c) 2021 Journal La Bisecoman Impact of Public Capital Expenditure on Inflation Rate in Nigeria 2021-10-22T08:26:49+07:00 Jideofor Nnennaya Joy Michah Chukwuemeka Okafor Eke Onyekachi Abaa <p><em>This paper examines the impact of public capital expenditure on inflation rate in Nigeria. The data for the study were sourced from various issues of the Central Bank of Nigeria’s statistical bulletin. The data was subjected to unit root test using Augmented Dickey fuller (ADF) approach to ascertain the time series properties. Descriptive statistics was used to assess the socioeconomic characteristics of the variables. Due to the mixed order of integration witnessed in the unit root, ARDL- Autoregressive Distributed Lag approach was used for cointegration and regression analysis. The result found that Public capital expenditure is negatively and statistically significant (t<sub>cal</sub> = -2.903) in influencing Inflation Rate in Nigeria. This outcome is highly directional in the sense that prudent and productive spending will always subdue inflation in any economy; therefore, this study recommend that government should increase its investment in production sectors and encourage skilful and willing citizens to participate, since this would reduce the expenses being incurred on business as a result low currency value and raise the profitability of firms.</em></p> 2021-10-22T08:26:06+07:00 Copyright (c) 2021 Journal La Bisecoman