S. Prasanth, Dr. S.Sudhamathi

Non-performing Assets; Asset Rehabilitation Corporation; Insolvency and Bankruptcy Code; Bank

This article demonstrates the effect of bad loans in India which was developed recently by the Indian Finance Minister. Bad banks operate like a concept in the domestic debt sector where the amount of domestic debt is high and even the market has enough scale to bear enough price-discovery and market-making. there was a proposal made to the government, to merge the NPA portfolio with a new establishment known as an Asset Rehabilitation Corporation (ARC), that would purchase the principal of the Non-performing Assets (NPA) portfolio at a book valuation (not market value) and these accounts would be taken over by the new company to manage the portfolio of the new command (which will be established with a capital of Rs 10,000 crore). The government says that it is intervening to mitigate potential damages that the banks could suffer as a result of the provisioning for non-performing assets and recapitalisation that the government (as a majority investor of most PSBs) may be required to invest on. With the forthcoming Union budget’s planning an outpouring of clamour and market demand is being felt to set up a ‘poor bank’ to sweep bad debts.

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[11] Öncü, T. S. (2017, March 11). Bad Bank Proposal for India A Partial Jubilee Financed by ZeroCoupon Perpetual Bonds. Economic & Political WEEKLY, LII(10), 12-15.
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M. Manida, M. K. Ganeshan

Organic Farming; Climate Change; Sustainability; Agribusiness; Economy

Progressions in the field of science and innovation alongside worldwide urbanization are the main considerations driving the course and advancement of horticultural examination. Ascend in per capita pay in non-industrial countries, word-related changes, and worldwide linkages have changed the food inclinations. These patterns together with the augmentation in the general population represent an assessment to horticulture for creating more and healthier food. An increase in the efficiency of horticulture by utilizing strategies of traditional agribusiness is representing a limit. The threat to the environment posed by reliance on synthetic manures and pesticides for increasing efficiency and irritation across the board is a major factor impacting global food production. These trends suggest that new farming innovations are urgently needed and that these innovations should be integrated into traditional agribusiness. Vertical cultivating and natural cultivating are the exploration territories to battle these requirements. Vertical cultivating utilizes vertical stacking of the ranches and little land can be used for more creation. This strategy is appropriate for the quickly developing worldwide metropolitan population can be met food supply from inside the urban communities and along these lines decreasing the transportation cost and climate weakening brought about by energizes all the while. Natural cultivating again depends on of minimization of the synthetic contributions to the horticulture and henceforth is climate cordial. As a result, these processes can be employed to increase production and profitability in order to meet the growing food demand.

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[11] Manida M, Nedumaran G, “The Theoretical Study of Green Marketing in Tamilnadu: Its Importance and Challenges”, The International Journal of Analytical and Experimental Modal Analysis, Volume 11, 2019, pp. 3833-3840. ISSN NO: 0886-9367.
[12] Nedumaran G, Manida M, “Green Marketing Impact of the Agriculture Products”, International Journal of Advance and Innovative Research, Volume 6, Issue2, 2019, ISSN: 2394-7780.
[13] Nedumaran G, Manida M, “Trends and Impacts of E-Nam in India”, 2019, ISBN: 978-81-8094-323-2.
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Musriha, Siti Rosyafah, Wanda Gema PAH, Gilang

Business Process Improvement; Process Flow; Process Enabler; Commercial Banking Center.

This research aims at studying the shortcomings of business processes at Bank X Surabaya’s Commercial Banking Center and to accelerate the cycle time of business processes through redesigning processes that remove obstacles and improve service quality. This research examines business processes using a case study method. Its primary data were gathered through individual interviews and focus group. Furthermore, the secondary data were collected from company document investigations and observations of existing business processes. The analysis used Process Flow Diagrams, Cause & Effect Diagrams, Value Added Analysis and Flow Analysis to analyze enabler processes and to improve and redesign existing processes. This study found that the business process at Bank X Surabaya’s Commercial Banking Center requires around 48.85 days completing from the application process to the credit disbursement. Then the To-Be design of business processes is carried out on existing business processes. The proposed process reduces the existing processing time and the calculated cycle time is 30.05 days. The proposed business process effectively reduces cycle times and uses organizational resources to achieve better customer satisfaction.

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Purnamawati

Financial Distress; Company Size; Institutional Ownership; Tax Avoidance.

This paper assesses the effect of financial distress, business size, and institutional ownership affect tax avoidances in the Food and Beverage Sub-Sector Manufacturing Industry Registered at Listed Indonesia Stock Exchange Companies, IDX in 2016-2020. With a quantitative analysis approach, this study finds that the financial distress affects tax avoidance due to the decline in financial condition as experienced by the company. The right of large companies has a tendency to maintain its image to the public so that they will try to comply with the terms of tax payments. Meanwhile, corporate ownership has no influence on tax avoidance due to pressure on owners to implement aggressive tax policies in order to increase profits.

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[2] Avianita, H., &Fitria, A. (2020). Pengaruh Good Corporate Governance Against Tax Avoidance. Journal of Science And Accounting Research.
[3] Chan, S. W., Ahmad, M. F., Zaman, I., &Ko, W. S. (2018). Employers’ perception on importannt employyability skills in the manufacturiing industriy. International Journal of Engineering and Technology (UAE). https://doi.org/10.14419/ijet.v7i2.29.13311
[4] Clausiing, K. A., Saez, &Zuchman, G. (2020). Ending Corporate Tax Avoiddance and Tax Comppetition:A Plans to Collect the Tax Deficit of Multinationals. SSSRN Electronic Journal. https://doi.org/10.2139/ssrn.3655850
[5] Dewiinta &Setiawan, P. E. (2016). Influence of company size, company age, profitability, leverage,and sales growth on tax avoiidancee. E- Accounting Journal of Udayana University, 14(3), 1584–1613.
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[7] Fransissco Situmorang, S., &Amp; Maxum, A. (2019). The Effect Of Tax Examiination, Tax Administration Sanctions, Understanding Taxation, And Tax Employment (Tax Amnesty) On Compulsory Tax Compliance Personal At Kpp Pratama Medan Polonia. In Internatiional Journal of Publiic Budgeting, Accounting and Finance.
[8] Ichsanii, S., &Susantii . N. (2019). The effect of fiirm value, leverage, profiitabillity and company size on taxs avoidance in companies liisted on index LQ45 period 2012-2016. Globall Business and Management Research: AnInternational Journal.
[9] Irianto, D.B. S., &s.Ak, A. W. (2017). The Influennce of Profiitability, Leverage, Firm Sizes and Capital Intensity Towarrds Tax Avoidance. Internatiional Journal of Accountiing and Taxation.https://doi.org/10.15640/ijat.v5n2a3
[10] Jannah, &Khoiruddin, M. (2017). The Role of Fiinancial Diistress Mediates Institutional Ownership, Managerial Ownership of Share Returns. Manageement Analysiss Journal.
[11] Jiang, Zheng, H., &Wang, R. (2021). The effeect of institutional ownershipp on listted companies’ tax avoiidance strategiies. Applied Economicss, 53(8), 880–896.
[12] Ministry of Industry of the Republic of Indonesia.
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P. Nivetha

Covid-19; E-Purchasing; Business Strategies; Social Distancing; Consumer Behaviour.

The Corona virus has dramatically changed the world. These variations are unintended effects of already existing files. It explores how e-commerce is entering the market and its effect on consumers’ shopping habits and purchasing power. This article addresses e-retailers’ supremacy in the retail sector because of online shopping. Due to Corona virus effect of Computers, e-Purchasing would increase greatly. We want to assess the possible importance of this in monetary and government policymaking.

[1] Bhatti, A., Saad, S., & Gbadebo, S. M. (2018). Convenience Risk, Product Risk, and Perceived Risk Influence on Online Shopping: Moderating Effect of Attitude. Science Arena Publications International journal of Business Management, 3(2), 1-11.
[2] Bhatti, A., Saad, S., & Salimon, M. G. (2019). The Influence of Risks on Online Shopping Behaviour in Pakistan.
[3] Hasanat, M. W., Hoque, A., Shikha, F. A., Anwar, M., Hamid, A. B. A., & Tat, H. H. (2020). The Impact of Coronavirus (Covid-19) on E-Business in Malaysia. Asian Journal of Multidisciplinary Studies, 3(1), 85-90.
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[6] Noble, S.M.; Haytko, D.L.; Phillips, J. What drives college-age Generation Y consumers? J. Bus. Res. 2009,62, 617–628. [CrossRef] [7] Williams, K.C.; Page, R.A. Marketing to the Generations. J. Behav. Stud. Bus. 2011, 3, 37–53.
[8] Bakewell, C.; Mitchell, V.-W. Generation Y female consumer decision-making styles. Int. J. Retail.Distrib. Manag. 2003, 31, 95–106. [CrossRef] [9] VuMA. Anteil der Online-Käufer in Deutschland nach Alter im Jahr 2019. 2020. Available online:https://de.statista.com/statistik/daten/ studie/538490/umfrage/online-kaeufer-in-deutschland-nach-alter/ (accessed on10 May 2020).
[10] Prasanth, S. (2019). Retail E-Commerce Sales Performance of Asian-Pacific Countries. 7(2), 79–83.

Dr. Sharif Abu Karsh

E-Learning; COVID-19; Bane; Boon; Mena; Impacts of COVID-19.

The sudden effect of the corona pandemic in many nations has seriously harmed the physical, social, and mental well-being and the global economy. Higher education is the bedrock of every nation that the Pandemic has ravaged. The entire educational system has unexpectedly moved to digital, creating a serious challenge for both students and teachers to adapt to. Is it a challenge, a boon, or a bane for counties in the MENA region to have their higher education systems turned upside down? The complexities of online education will be discussed in this report. The study employed qualitative techniques, which were accomplished through desktop review. The result indicates that eLearning is both boon and bane on higher education in countries in the MENA region. As a result, we can conclude that the eLearning education system should be geared up, and internet accessibility in the MENA region should be strengthened.

[1] Binti Shahidan, N., Binti Ariffin, N., Ishak, M. F. H., & bin Sabilan, S. Online Teaching: Readiness Among Lecturers In Higher Learning Institutions. [Retrieved from Google Scholar] http://conference.kuis.edu.my/ispen/wpcontent/uploads/2020/12/ISPEN20_23.pdf
[2] Chang, C. L., & Fang, M. (2020, June). E-Learning and online instructions of higher education during the 2019 novel coronavirus diseases (COVID-19) epidemic. In Journal of Physics: Conference Series (Vol. 1574, No. 1, p. 012166). IOP Publishing.
[3] Drucker, P. F. (1999). Beyond the information revolution. The Atlantic Monthly, 284(4), 47-57
[4] Ferri, F., Grifoni, P., & Guzzo, T. (2020). Online Learning and Emergency Remote Teaching: Opportunities and Challenges in Emergency Situations. Societies, 10(4), 86
[5] Hechinger, J., & Lorin, J. (2020, March 19). Coronavirus forces $600 billion higher education industry online.” Bloomberg BusinessWeek,. [Retrieved from Google Scholar] https://www.bloomberg.com/news/articles/2020-03-19/colleges-are-goingonline-because-of-the-coronavirus
[6] Johnson, N., Veletsianos, G. & Seaman, J. (2020). US faculty and administrators’ experiences and approaches in the early weeks of the COVID-19 Pandemic. Online Learning, 24(2), 6-21.
[7] McCormack, T. J., Lemoine, P. A., & Richardson, M. D. (2020b). Online teaching and learning in global higher education during COVID-19. International Education and Research Journal, 6(10), 33-35.
[8] Mishra, L., Gupta, T., & Shree, A. (2020). Online teaching-learning in higher education during lockdown period of COVID-19 Pandemic. International Journal of Educational Research Open, 1, 100012.
[9] Naciri, A., Baba, M. A., Achbani, A., & Kharbach, A. (2020). Mobile learning in higher education: Unavoidable alternative during COVID-19. Aquademia, 4(1), ep20016.
[10] Patra, S., & Sahu, K. K. (2020). Digitalisation, online learning and virtual world. Horizon Journal of Humanities and Social Science. 2(S), 45-52.
[11] Raju, P. R. K. (2019). E-learning boon or bane. An HRD perspective. Retrieve on, 24.
[12] Richardson, M. D. (2020). The Impact of Online Learning in Global Higher Education during Covid-19. [Retrieved from Google Scholar] https://www.academia.edu/download/65886913/02_Michael_D._Richardson_Online_IERJ20183252167904.pdf
[13] Shamir-Inbal, T., & Blau, I. (2021). Facilitating Emergency Remote K-12 Teaching in Computing-Enhanced Virtual Learning Environments during COVID-19 Pandemic-Blessing or Curse? Journal of Educational Computing Research, 0735633121992781.
[14] Sihem, H. (2018). Tunisia. E-Learning in the Middle East and North Africa (MENA) Region, 407-432.
[15] Škavić, F. (2020). Social Impact of Digital Technologies Employed By Countries In The Wake Of The Covid-19 Pandemic (Doctoral dissertation, University of Zagreb. Faculty of Economics and Business. Department of Informatics.).
[16] Sharif M. Abu Karsh (2018).New Technology Adoption by Business Faculty in Teaching: Analyzing Faculty Technology Adoption Patterns, Education Journal. Vol. 7, No. 1, 2018, pp. 5-15.
[17] Unger, S., & Meiran, W. (2020). Student attitudes towards online education during the COVID-19 viral outbreak of 2020: Distance learning in a time of social distance. International Journal of Technology in Education and Science, 4(4), 256-266
[18] 18. Vegas, E. (2020, April 14). School closures, government responses, and learning inequality around the world during COVID-19. Retrieved from brookings.edu: https://www.brookings.edu/ research/school-closures-government-responses-and-learning-inequality-around-the-world-during-covid-19/

Mochamad Ali Imron

Covid-19; Oil and Gas Industry; Lockdown, Human Behaviour; Strategic Petroleum Reserves.

The oil and natural gas industry plays an important role in the Indonesian economy, as a source of revenue for the state budget and a source of energy (particularly fuel) to power various sectors of life throughout Indonesia. Lockdown and restrictions on human movement have led to a direct reduction in demand for fuel. In addition to a decline in consumption, Covid-19 also resulted in a decrease in the price and production of oil and gas energy, including the cessation of upstream activities and the reduction of refining activities (refinery). The recommendations put forward include the establishment of strategic petroleum reserves, reviewing oil refinery projects and green fuel, and not reducing the selling price of fuel.

[1] Amir, M. (2014). Export Import Theory and Its Application. Jakarta: PPM.
[2] Boediono. (2015). Macroeconomics. Fourth Edition. Yogyakarta: BPFE.
[3] Nugroho, H. (2018). Reserves and security of our energy supply, in Thoughts on Indonesian Energy Issues & Policies. Jakarta: Bappenas
[4] Republic of Indonesia. (2020). State Revenue & Expenditure Budget – https : //www.ke men keu.go.id/informasi-publik/uu-apbn-dan-nota-keuangan/
[5] Cheema, M.A., Scrimgeour, F. (2019). Oil prices and stock market anomalies. Energy Economics, 83, 578-587.
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