Journal of Social Commerce https://celebesscholarpg.com/index.php/jommerce <p><strong>Journal of Social Commerce </strong>with ISSN <a href="https://portal.issn.org/resource/ISSN-L/2809-9303">2809-9303</a> (Online) and <a href="https://portal.issn.org/resource/ISSN/2809-929X">2809-929X</a> (Print) is an international journal published by <strong><em>Celebes Scholar pg</em></strong>. The Journal of Social Commerce aims at providing platform for scholars, researchers, practitioners, professors, and students to publish their literary work in the study of commerce.</p> <p><strong>Journal of Social Commerce</strong> covers all theories and practice of commerce including Economy, Management, Accounting, Marketing, and Human Resources.</p> Celebes Scholar pg en-US Journal of Social Commerce 2809-929X Emerging Trends and Opportunities in the Changing Banking Scenario: A Study of Developing Countries https://celebesscholarpg.com/index.php/jommerce/article/view/62 <div><span lang="EN-US">A developed banking system is now very well established, including many kinds of banks, including public sector banks, foreign banks, both old and new private sector banks, regional rural banks, and cooperative banks with funding from the Reserve Bank of India. The banking sector is expanding at a rate that has never been seen before, and it is becoming more diverse than at any other time in the history of banking. In most developing nations, bank assets make up well over 80% of all financial sector assets, although these percentages are noticeably lower in established markets. More than two-thirds of his banking assets are held by the five largest (often local) banks in the majority of developing nations. The alteration in the nature of the dominant structure in the landscape is of utmost importance. Since the 1980s, banks have grown in size and the range of their operations, with some developing into very large institutions dispersed across the nation. This essay analyzes the changes and advancements in the Indian banking sector.</span></div> Surabhi H. Oriya Varsha Virani Copyright (c) 2023 Journal of Social Commerce http://creativecommons.org/licenses/by-sa/4.0/ 2023-04-29 2023-04-29 3 1 1 9 10.56209/jommerce.v3i1.62 Revolutionizing Profitability and Liquidity Analysis in India's Auto Two and Three-Wheeler Industry: A Comprehensive Study of Hero Motocorp, Bajaj Auto and Tvs Motor https://celebesscholarpg.com/index.php/jommerce/article/view/63 <div><span lang="EN-IN">The primary objective of a business organization is to maximize profits and fulfill its short-term financial obligations within a year. The generation of profit is a fundamental aspect of any business organization, and liquidity plays a crucial role in facilitating this process. The attainment of an organization's desired objectives is heavily reliant on its ability to maintain profitability and liquidity. This empirical study aims to identify the profitability and liquidity of companies in the auto two and three wheelers industry that are listed on the stock exchange. The study should encompass the time period from 2011-12 to 2018-19, during which three companies will be randomly selected for the purpose of analysis and findings. The study found that Baja Auto demonstrated a relatively favorable level of profitability, while Hero Motorcorps exhibited a comparatively higher ratio among the selected companies. The comparative liquidity position of Hero Motorcorps and Bajaj Auto appears to be better than that of TVS Motors. Regarding the statistical test of ANOVA, it was found that all selected ratios, except for the Debtors Turnover Ratio, were rejected. This indicates that the selected companies did not exhibit a significant difference in their Debtors Turnover Ratio during the study period.</span></div> Ajmera Tushar Rameshbhai Copyright (c) 2023 Journal of Social Commerce http://creativecommons.org/licenses/by-sa/4.0/ 2023-04-29 2023-04-29 3 1 10 17 10.56209/jommerce.v3i1.63 An Analysis of the Financial Performance Metrics for the Companies Listed on the Iraq Stock Exchange https://celebesscholarpg.com/index.php/jommerce/article/view/61 <div><span lang="EN-US">Both theoretical research and analytical investigation are included in the study. To emphasize the significance of this subject in explaining the financial status of businesses, the theoretical study focused on the subject of financial analysis and performance evaluation in general and company performance evaluation in particular. This causes the investor to seek out financial information about businesses, which increases the investor's dependence on these statistics and increases the investor's trust in the businesses that it might invest in. The relevance of financial indicators in assessing a company's liquidity, capacity to pay long- and short-term obligations, and capacity to make a profit was another topic covered in this study (Tahu &amp; Susilo, 2017). Regarding the analytical or practical component, it involved the analysis of a sample from Al-Hamra Insurance Company, an insurance provider registered on the Iraq Stock Exchange. The research arrived at the prospect of relying on the information provided by the company in its latest financial statement after applying financial indicators to the research sample through a re-analysis of its financial performance.</span></div> Elaf Mohmood Abdulrazzaq Al saggar Mohammed Ghader Copyright (c) 2023 Journal of Social Commerce http://creativecommons.org/licenses/by-sa/4.0/ 2023-04-29 2023-04-29 3 1 18 25 10.56209/jommerce.v3i1.61 The The Comparative Study of Key Performance Ratios of Selected Indian Private Banks https://celebesscholarpg.com/index.php/jommerce/article/view/60 <p><span style="font-weight: 400;">This article is mainly based on the comparative study of India's private banks during the study period of 2017-18 to 2021-22. For the perspective of comparative study Key performing ratios are selected and hypothesis testing is done by one way ANOVA test. The testing hypothesis is Ho hypothesis is rejected in NPM , OPM, ROCE ratio that means there is no significant difference between selected sample units, while Ho is accepted only in CASA ratio that means there is significant difference between selected sample units. And the findings of study are HDFC Bank and KMB generate a more profit from their services with low operating cost. It shows good operating efficiency. The performance of ICICI Bank is average during the study period, but Axis Bank's performance is not good compared with other banks.</span></p> Sanjana Joshi Copyright (c) 2023 Journal of Social Commerce http://creativecommons.org/licenses/by-sa/4.0/ 2023-04-29 2023-04-29 3 1 26 31 10.56209/jommerce.v3i1.60 A Correlational Study on Value Added (VA) and Profit with Special Reference to Ultratech Cement LTD https://celebesscholarpg.com/index.php/jommerce/article/view/59 <p>This is a correlational study on Ultratech Cement ltd. The main objective of this study is to find out whether there is any kind of relationship do exist between Value Added (VA) and Profit. Here Value Added (VA) includes Gross Value Added (GVA) and Net Value Added (NVA) only. To find out if there is any relation exist between those variables correlational analysis is used. To fulfil the objective of study, the data of 7 years (from 2015-16 to 2021-22) is taken from the annual reports of the company and analysed by preparing Value Added Statement (VAS). It is found out that there is actually a strong positive correlation exist between Value Added (VA) &amp; Profit (Gross Value Added (GVA) &amp; Profit and Net Value Added (NVA) &amp; Profit).</p> Ashish Premjibhai Chirodiya S. J. Parmar Copyright (c) 2023 Journal of Social Commerce http://creativecommons.org/licenses/by-sa/4.0/ 2023-04-29 2023-04-29 3 1 32 39 10.56209/jommerce.v3i1.59