scholarly journals EFEKTIVITAS LINDUNG NILAI BERDASARKAN PSAK 55

2020 ◽  
Vol 20 (1) ◽  
pp. 1
Author(s):  
Dewa Putra Krishna Mahardika

<p>The aim of this research is to measure gold-hedging effectiveness using gold futures traded in Jakarta Futures Echange. This quantitative research uses four methods in measuring hedge effectiveness: ratio analysis, regression analysis, volatility risk reduction and percentage offset ratio. The result shows that each method can give contradictory conclusion. Of the four method used to measure effectiveness only ratio analysis and percentage offset ratio that categorized gold futures as effective. Absent of compulsory single method in PSAK 55 and inconsistency result among methods allow hedger to choose the most favourable method in calculating hedging effectiveness.</p>

2020 ◽  
Vol 1 (1) ◽  
pp. 45-50
Author(s):  
Adinda Novia Ardianti ◽  
Elva Nuraina ◽  
Liana Vivin Wihartanti

Abstract— The purpose of this study is to analyze the effect of solvency on stock returns by using EPS as a moderating variable in the Food and Beverage companies listed on the IDX for the period 2015-2017. This study uses a type of quantitative research with a sampling technique that is purposive sampling. The research observation data were 36 companies. The analysis technique uses descriptive statistical analysis, classic assumption test and hypothesis testing using Moderated Regression Analysis (MRA). The results of the study prove that solvency has a not significant positive effect on stock returns and EPS reinforces the effect of solvency on stock returns. The smaller the level of solvability, the smaller the risk obtained. Keywords—: Solvability; Returns; EPS.


2021 ◽  
pp. 88-93
Author(s):  
Nurmaidah Ginting ◽  
Mila sari Br Ginting ◽  
, Ine Selvia Br Tarigan

in this study is to find out how the influence of service quality, price and promotion on customer satisfaction with the aim of testing and analyzing the effect of service quality, price and promotion on customer satisfaction at PT. Benua Trans Maju Bersama Cabang Medan. The research was started in October 2020 – May 2021. In this study, the researcher used quantitative research techniques with the type of research being descriptive quantitative and the nature of the research was descriptive explanatory research. The population in this study were all customers has 223 customers. where validity and reliability were first tested in order to determine whether a questionnaire was valid or not, and researchers did it to 30 customers and the rest were 143 customers as a sample test. Then it is processed using the classical assumption test which includes: normality test, multicollinearity test, and heteroscedasticity test. The data analysis model in this study uses multiple regression analysis. The conclusion from the results of this study is that there is a service quality partially positive and significant effect on customer satisfaction. The price partially positive and significant effect on customer satisfaction. Promotion positive and significant effect on customer satisfaction Simultaneously the variables of service quality (X1), price (X2) and promotion (X3), there is a positive and significant influence on customer satisfaction (Y).


Author(s):  
Hatice Altunkaya

In the present study, emotional intelligence and academic listening skill levels of pre-service teachers and the correlations between these variables were determined. Furthermore, the emotional intelligence levels and academic listening competencies of pre-service teachers were also investigated based on the variables of gender, department, and the preference of the department of study. The study group included 361 freshmen pre-service teachers attending the Faculty of Education and the study was conducted with survey method, a quantitative research method. The study data were collected with the “Academic Listening Skill Competency Scale” and “Rotterdam Emotional Intelligence Scale”. In the study, the regression analysis was conducted to determine the causality between emotional intelligence scores and academic listening skill scores revealed significant findings. The study findings demonstrated that “Total Emotional Intelligence” scores of the students reflected above average emotional intelligence levels. It was determined that the academic listening skill competency scores of the pre-service teachers were above average in both scale sub-dimensions and the total scale score. The results of regression analysis showed that the causality between Total Emotional Intelligence and Total Academic Listening Skills was significant.


2020 ◽  
Vol 8 (2) ◽  
pp. 253
Author(s):  
Suparwi Suparwi ◽  
Syarifatul Fitriyani

<p>This research aims to find the effect of produck knowledge, brand image, brand ambassador against purchasing decisions top white coffie products in students of the faculy of economics and Islamic busines (FEBI) IAIN Kudus 2016-2017. Many factors motivate consumers to make purchasing decisions. Purchasing decisions are consumer behavior in deciding whether to buy a product or not. Usually consuimers will consider before going to decide on a purchase a product that will buy. This research uses quantitative research, the population in this study amounted to 1.091 Student. While the sample used 92 student. The analysis technique uses multiple linear regression analysis. The results of this study indicate that product knowledge has an effect on purchasing decisions. Brand image affects purchasing decisions and brand ambassador influences decision making. And together Product Knowledge, Brand Image, Brand Ambassador influence purchasing decisions.</p>


2021 ◽  
Vol 3 (1) ◽  
pp. 1-10
Author(s):  
Dinda Permata Sari ◽  
Muhammad Akmansyah ◽  
Achi Rinaldi

The focus of this study was to determine the effect of teacher perceptions about the principal's managerial ability and work motivation on the performance of teachers at Muhammadiyah Elementary School in Bandar Lampung City. This research uses associative quantitative research with a total population of 123 teachers and a sample of 94 teachers. The data collection technique used a questionnaire. The data were analyzed using simple linear regression analysis and multiple linear regression analysis. The results showed that the effect of teacher perceptions about the principal's managerial ability and work motivation on teacher performance was 54.9% while the remaining 45.1% was influenced by other factors. So it can be concluded that the better the teacher's perception of the principal's managerial ability and work motivation, the higher the teacher's performance.


2020 ◽  
Vol 10 (1) ◽  
pp. 1-9
Author(s):  
Putri Fathia Fadilla ◽  
Sri Muliati Abdullah ◽  
Mingchang Wu

Students between ages 13 to 18 years old are exposed to have career development assignments of life focused on the education field such as choosing majors or career fields. Students see career decision making is always accompanied by feelings of doubt, uncertainty, and even stress. In the end, students make their choice on careers by just following the decisions of their peers, which is not necessarily the right decision for them. Their decision taken can lead to career success. The purpose of this study to determine the effect of the conformity of students' decision making for their careers. The quantitative research methods are used where the samples are 136 students of class XII. Data are obtained from the Likert scale instrument and analyzed using regression analysis. The result shows there is influence between conformity and students’ decision making for their career. The findings of the research are the categorization score of conformity is in high category with 60.29%, while the variable of career decision making is in the low category with 54.41%. Thus, the coefficient value is -0.573 (p<0.01) with an effective contribution of 32.9% and the remaining is 67.1% is determined by other variables, which are not considered in this research. This shows that the higher of conformity, so the lower of career decision making in the class XII students. Hence, this study is essential to provide a view on the importance of career decision making abilities that will affect the students' future.


2018 ◽  
Vol 18 (17) ◽  
pp. 151-158
Author(s):  
Hikmat Bahadur Raya

HIV/AIDS is one of the worst pandemics, the world has ever known and the entire world has been combating with it. Objective of the study is to analyze the global and national trend of HIV/AIDS regarding the indices PLHIV, New infections and AIDS-related death and coverage of ART. This is a quantitative research completely based on the secondary data. The data is analyzed by simple statistical representations. Regression analysis is used to analyze the trends and to make some predictions. The number of PLHIV is increased by 19.9 percent from 1997 to 2015 and by 69.6 percent from 2000 to 2015 in Nepal. In this same duration, the new HIV infection is reduced by 63.8 percent and 82.6 percent, AIDS related death by 52.2 percent and 411.1 percent respectively in the global and Nepal. The initial coverage of ART in both regions was negligible and by the end of 2015 it reached to 46.4 percent and 30.6 percent in the global and Nepal respectively. Nepal along with the global achieves some positive results in the combating of this health problem. By analyzing the trends, it is not worth to say that we are not far from the achievement of SDGs.  


2020 ◽  
Vol 16 (2) ◽  
pp. 129
Author(s):  
Yuli Kartika Dewi ◽  
Jessica Gosal Gosal

<p class="Abstract1">Willingness to pay premium price is the willingness of individuals to spend a greater amount of money with the aim of getting a product or service of higher quality than other products or services. This study conducted a study of the effect of consumer perceptions and lifestyles on the willingness to pay premium prices of Wagyu products. As we know that the price of Wagyu beef is quite high, around Rp. 300,000 - Rp. 850,000 per kilogram depending on the quality. The purpose of this study was to determine: (1) the effect of consumer perceptions on the willingness to pay premium prices of Wagyu products; (2) the influence of lifestyle on the willingness to pay premium price of Wagyu products. The research method used is quantitative research. The population in this study are all consumers who have bought Wagyu meat in different cities with an infinite amount. Sampling in this study used a purposive sampling technique with a total sample of 123 people who had bought Wagyu products. Data collection techniques using a questionnaire with a Likert scale. This study uses multiple regression analysis test as an analytical tool to test hypotheses. Data from the questionnaire were analyzed to test factors and test variables using SPSS 21. The results of this study showed: (1) consumer perceptions had a positive and significant effect on willingness to pay premium prices for Wagyu meat products; (2) lifestyle has a positive and significant effect on the willingness to pay premium prices of Wagyu products.</p>


2020 ◽  
Vol 6 (1) ◽  
pp. 88-96
Author(s):  
Jefri Wandi ◽  
Syamsul Bachri ◽  
Benyamin Parubak

The objective of this research is to analyze the effect of usability, profit, security simultaneously and partially on customer interest of BNI in using mobile banking at BNI Palu branch. It was a quantitative research used multiple linear regression analysis method with a total of 100 respondents. The results of this researchshow thatusability, profit and security perceptions simultaneously have a significant effect on customer interest of BNI in using mobile banking at BNI Palu branch. Usability perception has a significant effect on customer interest of BNI in using mobile banking at BNI Palu branch.Profit perception has a significant effect on customer interest of BNI in using mobile banking at BNI Palu branch. Security perception has a significant effect on customer interest of BNI in using mobile banking at BNI Palu branch. Penelitian ini bertujuan untuk menganalisis pengaruh kegunaan, keuntungan, keamanan secara serempak dan parsial terhadap minat nasabah Bank BNI dalam penggunaan mobile banking pada BNI cabang Palu. Penelitian ini adalah penelitian kuantitatif dengan metode analisis regresi linier berganda dengan total responden sebanyak 100 orang. Hasil penelitian ini menunjukkan bahwapersepsi kegunaan, persepsi keuntungan dan persepsi keamanan secara serempak berpengaruh signifikan terhadap minat nasabah Bank BNI dalam menggunakan mobile banking pada BNI cabang Palu. Persepsi kegunaan mempunyai pengaruh signifikan terhadap minat nasabah Bank BNI dalam menggunaan mobile bankingpada BNI cabang Palu.Persepsi keuntungan mempunyai pengaruh signifikan terhadap minat nasabah Bank BNI dalam menggunakan mobile banking pada BNI cabang Palu. Persepsi keamanan mempunyai pengaruh signifikan terhadap minat nasabah Bank BNI dalam menggunakan mobile banking pada BNI cabang Palu.


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