Scientific Research Journal, Volume XIII, Issue III, March 2025 Edition

Scientific Research Journal

Scirj Volume XIII, Issue III, March 2025 Edition
ISSN: 2201-2796

Publication starts: 15th March 2025
Full Paper available from: 15th March 2025

The role of a business consultant in shaping sustainable growth strategies for companies
KOVALCHUK ANDRII

Abstract: The article discusses issues related to the disclosure and justification of the role of business consultants in the process of forming sustainable growth strategies for business entities. Taking into account the manifested high dynamics of market changes, as well as global competition, the participation of these specialists in the development of a strategic link is becoming increasingly important. The relevance of the topic under discussion is confirmed by the need to find effective management tools that would allow companies to quickly and successfully adapt to challenges and maintain competitiveness. The purpose of the work is to study the key aspects of the activities of business consultants, including their impact on the development and implementation of strategies that ensure the prosperity of enterprises. The analysis revealed contradictions in the literature: there are no unified approaches to evaluating the effectiveness of counseling, and the specifics of implementing recommendations in different industries are poorly highlighted. It is noted that success in the characterized area depends on an interdisciplinary approach combining elements of financial, organizational, and technological management. At the forefront are: a deep understanding of the specifics of the industry, a systematic approach, interaction with the client, and a clear focus on results. The author proposals for subsequent research are formulated. The article will be useful to scientists studying the problems of business consulting, heads of organizations striving for sustainable growth, as well as practicing consultants interested in improving the efficiency of their activities.

Read Full Paper

Reference this paper

Page 1-7

Structured Concurrency in Go: A Research-Oriented Perspective
Georgii Kliukovkin

Abstract: This article synthesizes well-established principles of structured concurrency and adapts them to the Go programming language. The goal is to illustrate how careful organization of goroutines and synchronization mechanisms can lead to more reliable, maintainable, and testable systems.

Read Full Paper

Reference this paper

Page 8-10

TRANSPARENCY OF FINANCIAL REPORTS CREATES COOLNESS IN THE HEARTS OF THE CONGREGATION OF THE REHOBOT CHURCH IN MANADO
Kiet Tumiwa, Rolina E. Manggopa, Roslina H.S.D. Limpeleh, Anneke M. Kaunang, Treesje A.C. Langi, , Nixon Sondakh, Jufry Rompas

Abstract: The purpose of this research was to determine the extent of transparency of the leadership in managing the financial reports of the Rehobot Manado church. The research method used, namely the qualitative interpretive method, with a phenomenological approach, to reveal the meaning of phenomena, experiences based on awareness that occurs in several individuals. The researcher used two methods of data collection, namely interviews and observations. The next stage in collecting data is that the researcher must enter the church environment in order to find parties directly related to the process of implementing church transparency. After the researcher finds anyone who is directly related to the implementation of church transparency, the researcher will conduct an in-depth exploration of informants regarding their experiences in implementing transparency in church financial reports. The results of the study indicate that in managing financial reports it is very transparent and always creates a sense of calm for the congregation. All church cash receipts and expenditures have been recorded correctly and can be controlled by the congregation. However, the recording and reporting are still very simple, namely using a cash book only, not implementing generally applicable financial recording and reporting standards, even though they have tried to present them correctly and transparently. Correct and transparent financial reports will make it easier for the church to gain the trust of the congregation and donors.

Read Full Paper

Reference this paper

Page 11-15

ANALYSIS OF THE EFFECTIVENESS AND CONTRIBUTION OF RESTAURANT TAX AND HOTEL TAX TO THE REGIONAL ORIGINAL INCOME OF MANADO CITY IN 2021-2023
Shane Pangemanan, Jolly L.R. Turangan, Farida I.S. Wakidin, Johana M. Ratag, Ruhiyat, Jeane Ch. Lasut, Nikki C. Baraguna

Abstract: The purpose of this research is to analyze the calculation and contribution of restaurant tax and hotel tax to the original regional income of Manado City in 2021-2023. The research method used is a qualitative method. The data sources of this research are primary data and secondary data, Data collection techniques through observation, interviews, documentation, literature studies, and the internet, data analysis used in this study is a qualitative descriptive analysis method, namely analyzing, describing, and summarizing the data obtained, namely target data and realization of local revenue, regional taxes (restaurant tax and hotel tax), in this study the researcher used calculation analysis and contribution analysis to obtain relevant and accurate results. The results of the study show that the analysis of the effectiveness of restaurant tax from 2021-2023 averaged 105.9% with very effective criteria while hotel tax from 2021-2023 averaged 68% with less effective criteria. Analysis of restaurant tax contributions from 2021-2023 averaged 28.97% with moderate criteria and also analysis of hotel tax contributions from 2021-2023 averaged 9.3% with very poor criteria.

Read Full Paper

Reference this paper

Page 16-24

CASH FLOW STATEMENT ANALYSIS TO ASSESS FINANCIAL PERFORMANCE AT PT. PID SULUT
Decire D. Wagiu, Maykel A. Tampenawas, Harty U.H.L. Koagouw, Novy J. Kasenda, Deisy Lusiana, Selvie J. Nangoy, Amalia N. Ichsan

Abstract: Cash flow report is a report that contains information related to cash income and expenses in a company in a certain period. Cash flow is useful to help leaders make decisions and check the financial statements of each division without having to check them one by one. Financial performance itself can be interpreted as an important process in measuring and monitoring the financial performance of a company. Through financial performance assessments, companies can monitor their financial health regularly, identify potential problems, and take necessary actions to improve financial conditions. The purpose of this study, first, is to find out whether the cash flow report prepared by the company is in accordance with accounting standards for financial statements. Second, to find out the cash flow report is used to assess the company financial performance. The type of research used in this study is a qualitative research method. Primary data, namely data that has been processed in the form of documents, books, and so on. While secondary data is obtained in the form of theoretical concepts with the data sources used, namely cash flow reports for 2022 to 2023. The data analysis technique is a descriptive technique. The results of the study show that the company PT. PID SULUT has not complied with financial accounting standards in terms of the format of the cash flow report. This is because they have not taken into account the differences in the cash flow report. Furthermore, to assess financial performance, there are only 2 effective cash flow ratios, namely the Capital Expenditure Ratio and the Cash to Net Profit Ratio.

Read Full Paper

Reference this paper

Page 25-35