International Journal of Research In Commerce and Management Studies ( ISSN : 2582-2292) https://ijrcms.com/index.php/ijrcms <p><strong> <a href="http://www.israjif.org/single.php?did=2582-2292" target="_blank" rel="noopener noreferrer" data-saferedirecturl="https://www.google.com/url?q=http://www.israjif.org/single.php?did%3D2582-2292&amp;source=gmail&amp;ust=1595055595836000&amp;usg=AFQjCNF-ZKaVq-TLil_ni2LxuWu0f9loUg">(Impact Factor : 0.915)</a></strong></p> <p>International Journal of Research In Commerce and Management Studies is an open access peer review bi-monthly research journal that publishes articles in the field commerce &amp; management. The journal serves as a bridge between worldwide scholars and commerce and management studies researchers. The journal publishes research articles and papers in all areas of commerce and management. The journal aims to provide the most complete and reliable source of information on recent developments in business studies. Each issue brings you critical perspectives and cogent analyses, serving as an outlet for the best theoretical and research work in the field. The purpose of the journal is to further the understanding of the theory and practice of business studies by publishing articles of interest to practitioners and scholars. The Journal is published in English. The e-journal provides free and open access to all of its content on our website.</p> <p> </p> en-US International Journal of Research In Commerce and Management Studies ( ISSN : 2582-2292) 2582-2292 IMPROVE THE EFFICIENCY OF TRAINING AND FOSTERING DOMESTIC HUMAN RESOURCES IN VIETNAM TODAY https://ijrcms.com/index.php/ijrcms/article/view/89 <p>The article uses qualitative research methods, methods of collecting secondary documents to research the current situation of training human resources in the interior sector in Vietnam today. The results show that the internal human resource training has initially met the practical needs of society, however, there are still many difficulties to overcome. The article also proposes a number of solutions to improve the efficiency of training internal human resources in Vietnam.</p> Nguyen Van Son Copyright (c) 2020 International Journal of Research In Commerce and Management Studies ( ISSN : 2582-2292) 2020-10-28 2020-10-28 2 6 01 06 THE EFFECT OF AUDIT QUALITY AND FIRM AGE ON COST OF EQUITY CAPITAL MODERATED BY FIRM SIZE https://ijrcms.com/index.php/ijrcms/article/view/94 <p style="text-align: justify;">The cost of equity capital relates to the risk of investing in company shares. The purpose of this study was to analyze the effect of audit quality and firm age on the cost of equity capital moderated by firm size. The sample in this study were manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. Data collection in this study was carried out by literature and documentation. The analysis technique in this research was Partial Least Square (PLS) analysis. The results of this study proved that audit quality has a significant effect on the cost of equity capital, while firm age does not have a significant effect on the cost of equity capital as well as audit quality does not have a significant effect on the cost of equity capital as moderated by firm age.</p> Lidwina Nurilhaq Rivera Zahroh Naimah Copyright (c) 2020 2020-11-22 2020-11-22 2 6 7 19 THE EFFECTS OF MICROFINANCE ON FINANCIAL PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN TANZANIA: A CASE STUDY OF ILALA MUNICIPALITY https://ijrcms.com/index.php/ijrcms/article/view/99 <p>In the world, countries have exposed great consideration on creating and facilitating favorable environment for encouraging development of Small and Medium Enterprises (SME’s) in order to boost their economy for the purpose of reducing poverty within their country. The study aims to establish the influence of provision of credit facilities on financial performance, to determine the effect of savings mobilization on financial performance of SMEs in Ilala Municipal. The study used descriptive research design, the study used Slovene's Formula to obtain sample size of 356 SMEs from the target population of 3215 SMEs, structured questionnaire was used to collect primary data, data was analyzed using descriptive statistics included measures of central tendencies (mean) and measures of dispersion (standard deviation, the finding of the study concluded that microfinance (Credit facilities, saving mobilization) have positive effects to the financial performance of SMEs and recommended that microfinance institutions should consider more entrepreneurs training to entrepreneurs who do not have entrepreneurial skills.</p> Halipha Iddy Mnunka Dr. Benard Nyakweba Oyagi Copyright (c) 2020 2020-12-04 2020-12-04 2 6 20 31