scholarly journals “Is The Banking Industry The Right Choice To Invest?” (Analisis Laporan Keuangan PT. Bank Central Asia, PT. Bank Rakyat Indonesia, PT. Bank Nasional Indonesia, PT. May Bank dan PT. Bank Permata Periode 2013-2017)

2020 ◽  
Vol 20 (2) ◽  
pp. 652
Author(s):  
Silmi Silmi ◽  
Kevry Ramdany ◽  
Yudi Mufti Prawira
Keyword(s):  
Central Asia ◽  
Investment Decisions ◽  
Financial Statements ◽  
Short Term ◽  
Time Period ◽  
Investment Returns ◽  
And Performance ◽  
The Right ◽  
Analytical Tools

Financial statements are one of the analytical tools that contain information that can be used by potential investors to make investment decisions. Prospective investors need a capable and trusted analysis to analyze the financial statements of the industry in the Bank, to determine which banks need funds for short-term investors and long-term prospective investors involve investing their capital through the purchase of shares, explained to the Bank that provides funds as expected investment returns by potential investors even more. There are 5 banks that submit comparisons and assess their ratios and performance in this study so that potential investors can invest appropriately, expecting: PT. Bank Central Asia, PT. Bank Rakyat Indonesia, PT. Bank Nasional Indonesia, PT. May Bank and PT. Bank Permata, for 5 years analysis time period. From the results of research and analysis conducted, Bank BCA is the right choice for investors for short-term investors and BRI is the right choice for potential investors for long-term investment.

scholarly journals ANALISIS RASIO LIKUIDITAS, LEVERAGE DAN PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA PT. BANK CENTRAL ASIA, TBK. CABANG MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Ireine Wulan Pangemanan ◽  
Herman Karamoy ◽  
Meily Kalalo
Keyword(s):  
Financial Performance ◽  
Central Asia ◽  
Financial Statements ◽  
Short Term ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Profitability Ratios ◽  
Descriptive Method ◽  
Capital Value

In assessing the financial performance of the company, one of the indicator used is accounting information in the form of company’s financial statements. This research was conducted at PT. Bank Central Asia, Tbk Manado Branch with the purpose to analyze the financial statements in assessing the financial performance of companies, especially banking companies. The method of analysis used in this research is analytical descriptive method. From the existing financial statements performed financial ratio analysis to be able to describe the company's financial performance. The result of the liquidity ratio consisting of QR and LDR as a whole shows the company's ability to pay its short-term and long-term liability is very good, and it is ranked at the bank's 1st level of health. The results of solvency ratios assessed on the basis of DAR is unable to describe the company's financial performance because funding is entirely derived from liabilities without any capital value. The results of profitability ratios consisting of NPM, ROA, and BOPO show that the company's ability to earn profit through all available sources shows an excellent level of efficiency, and it is ranked at the bank's 1st level of health.. Keywords: Financial Performance Assessment, Financial Ratios

Distinguishable Brain Activation Networks for Short- and Long-Term Motor Skill Learning

2005 ◽  
Vol 94 (1) ◽  
pp. 512-518 ◽  
Author(s):  
A. Floyer-Lea ◽  
P. M. Matthews
Keyword(s):  
Motor Skill ◽  
Isometric Force ◽  
Brain Activation ◽  
Skill Learning ◽  
Anterior Cingulate ◽  
Motor Skill Learning ◽  
Short Term ◽  
Learning Stage ◽  
The Right

The acquisition of a new motor skill is characterized first by a short-term, fast learning stage in which performance improves rapidly, and subsequently by a long-term, slower learning stage in which additional performance gains are incremental. Previous functional imaging studies have suggested that distinct brain networks mediate these two stages of learning, but direct comparisons using the same task have not been performed. Here we used a task in which subjects learn to track a continuous 8-s sequence demanding variable isometric force development between the fingers and thumb of the dominant, right hand. Learning-associated changes in brain activation were characterized using functional MRI (fMRI) during short-term learning of a novel sequence, during short-term learning after prior, brief exposure to the sequence, and over long-term (3 wk) training in the task. Short-term learning was associated with decreases in activity in the dorsolateral prefrontal, anterior cingulate, posterior parietal, primary motor, and cerebellar cortex, and with increased activation in the right cerebellar dentate nucleus, the left putamen, and left thalamus. Prefrontal, parietal, and cerebellar cortical changes were not apparent with short-term learning after prior exposure to the sequence. With long-term learning, increases in activity were found in the left primary somatosensory and motor cortex and in the right putamen. Our observations extend previous work suggesting that distinguishable networks are recruited during the different phases of motor learning. While short-term motor skill learning seems associated primarily with activation in a cortical network specific for the learned movements, long-term learning involves increased activation of a bihemispheric cortical-subcortical network in a pattern suggesting “plastic” development of new representations for both motor output and somatosensory afferent information.

ON THE CONSUMPTION/DISTRIBUTION THEOREM UNDER THE LONG-RUN GROWTH CRITERION SUBJECT TO A DRAWDOWN CONSTRAINT

2010 ◽  
Vol 13 (06) ◽  
pp. 931-957 ◽  
Author(s):  
MICHAEL J. KLASS ◽  
KRZYSZTOF NOWICKI
Keyword(s):  
Growth Rate ◽  
Short Term ◽  
Long Run ◽  
Time Period ◽  
Total Capital ◽  
Growth Criterion ◽  
Drawdown Constraint ◽  
Riskless Asset ◽  
Distribution Theorem

Consider any discrete time sequence of investment fortunes Fn which has a finite long-run growth rate [Formula: see text] when subject to the present value capital drawdown constraint Fne-rn ≥ λ* max 0≤k≤nFke-rk, where 0 ≤ λ* < 1, in the presence of a riskless asset affording a return of er dollars per time period per dollar invested. We show that money can be withdrawn for consumption from the invested capital without either reducing the long-run growth rate of such capital or violating the drawdown constraint for our capital sequence, while simultaneously increasing the amount of capital withdrawn for consumption at the identical long-term rate of V(r, λ*). We extend this result to an exponentially increasing number of consumption categories and discuss how additional yearly contributions can temporarily augment the total capital under management. In addition, we assess the short-term practicality of creating such an endowment/consumption/distribution program.

KEY ASPECTS OF THE CREDIT AND LOAN ACCOUNTING PROCESS

2021 ◽  
Vol 4 (4) ◽  
pp. 175-181
Author(s):  
S. N. KOVALENKO ◽  
◽  
Yu. N. KOVALENKO ◽  
Keyword(s):  
Financial Statements ◽  
Short Term ◽  
Economic Entity ◽  
Analytical Review ◽  
Key Aspects

The article presents the procedure for accounting for borrowed funds, short-term and long-term, provides an analytical review of the accounting financial statements, regarding loans and borrowings of an economic entity.

Does salience matter in investment decision?

Kybernetes ◽  
2019 ◽  
Vol 48 (8) ◽  
pp. 1894-1912
Author(s):  
Samra Chaudary
Keyword(s):  
Investment Decision ◽  
Investment Decisions ◽  
Equation Modeling ◽  
Individual Investors ◽  
Short Term ◽  
Content Type ◽  
Multigroup Analysis ◽  
Money Managers ◽  
The Impact

Purpose The paper takes a behavioral approach by making use of the prospect theory to unveil the impact of salience on short-term and long-term investment decisions. This paper aims to investigate the group differences for two types of investors’ groups, i.e. individual investors and professional investors. Design/methodology/approach The study uses partial least square-based structural equation modeling technique, measurement invariance test and multigroup analysis test on a unique data set of 277 active equity traders which included professional money managers and individual investors. Findings Results showed that salience has a significant positive impact on both short-term and long-term investment decisions. The impact was almost 1.5 times higher for long-term investment decision as compared to short-term decision. Furthermore, multigroup analysis revealed that the two groups (individual investors and professional investors) were statistically significantly different from each other. Research limitations/implications The study has implications for financial regulators, money managers and individual investors as it was found that individual investors suffer more with salience heuristic and may end up with sub-optimal portfolios due to inefficient diversification. Thus, investors should be cautious in fully relying on salience and avoid such bias to improve investment returns. Practical implications The study concludes with a discussion of policy and regulatory implications on how to minimize salience bias to achieve optimum and diversified portfolios. Originality/value The study has significantly contributed to the growing body of applied behavioral research in the discipline of finance.

scholarly journals (M,β)-Stability of Positive Linear Systems

2016 ◽  
Vol 2016 ◽  
pp. 1-11 ◽  
Author(s):  
Octavian Pastravanu ◽  
Mihaela-Hanako Matcovschi
Keyword(s):  
Linear System ◽  
Linear Systems ◽  
Transient Behavior ◽  
Short Term ◽  
Time Dynamics ◽  
The Right ◽  
Long Term Behavior ◽  
Stability Concept

The main purpose of this work is to show that the Perron-Frobenius eigenstructure of a positive linear system is involved not only in the characterization of long-term behavior (for which well-known results are available) but also in the characterization of short-term or transient behavior. We address the analysis of the short-term behavior by the help of the “(M,β)-stability” concept introduced in literature for general classes of dynamics. Our paper exploits this concept relative to Hölder vectorp-norms,1≤p≤∞, adequately weighted by scaling operators, focusing on positive linear systems. Given an asymptotically stable positive linear system, for each1≤p≤∞, we prove the existence of a scaling operator (built from the right and left Perron-Frobenius eigenvectors, with concrete expressions depending onp) that ensures the best possible values for the parametersMandβ, corresponding to an “ideal” short-term (transient) behavior. We provide results that cover both discrete- and continuous-time dynamics. Our analysis also captures the differences between the cases where the system dynamics is defined by matrices irreducible and reducible, respectively. The theoretical developments are applied to the practical study of the short-term behavior for two positive linear systems already discussed in literature by other authors.

scholarly journals Lalabet Financial Analysis: Study of Islamic Economics at Micro Level

2021 ◽  
Vol 4 (1) ◽  
pp. 233-244
Author(s):  
Ainorrofiqie Ainorrofiqie ◽  
Umrotul Khasanah ◽  
Akhmad Djalaluddin
Keyword(s):  
Financial Management ◽  
Financial Analysis ◽  
Financial Statements ◽  
The Body ◽  
Short Term ◽  
The Family ◽  
Micro Level ◽  
The Impact ◽  
The Village

This research aims to explore the model of financial management tradition Lalabet in the village of Babbalan District Batuan Sumenep. This study is based on the fact that occurred in the community about the implementation of traditions carried out by the heirs to family members who died. Interpretative qualitative research is used and an in-depth understanding of a problem that occurs is emphasized more. Based on the results of this study, the financial management tradition Lalabet can be done based on accounting equations. The accounts contained in the accounting equation is not used in its entirety and are reported as are generally financial statements. In this case, the source of funds in carrying out Lalabet tradition is sourced from personal money, money and donations from the family, money from Muslimat, debt, and money or goods from Lalabet's proceeds. The impact is the onset of debt both short-term and long-term. While the expenditure is in the form of costs in taking care of the body, costs for tahlilan (petto'arean), pa'polo, nyatos, nyataon, nyaebu, mangaji, ngin-tangin, nyalenin mayyid, and ajege makam (kep-sekep).

scholarly journals ANALISIS HARGA SAHAM INDEX KOMPAS 100 DENGAN PENDEKATAN ERROR CORRECTION MODEL

2021 ◽  
Vol 4 (1) ◽  
pp. 406-414
Author(s):  
Amir Hamzah
Keyword(s):  
Error Correction ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Financial Statements ◽  
Error Correction Model ◽  
Short Term ◽  
Correction Model ◽  
Positive Effect

The purpose of this research is to analyze the short term and long term relationship between ROI, EPS, PER ,inflation, SBI, exchange rate,and GDP on Stock Price. The data in this research is company financial statements which included Compas 100 Index on the Indonesia Stock Exchange. statistical analysis in this research used stasionarity test, The Classical Assumptions Test, Cointegration Test, Error Correction Model Test. This research found that partially ROI, EPS, PER variables a positive effect on stock prices in the short term and long term, KURS and SBI a positive effect on stock prices in the short term, but there is no effect in the long term, inflation and GDP do not affect the stock price both in the short term and long term. Simultaneously affected the stock prices significantly affect on stock price both in the short term and long term.

scholarly journals Capital Structure and Firm Performance: Evidence from Malaysian Public Listed Plantation Companies

2021 ◽  
Vol 5 (1) ◽  
pp. 123-142
Author(s):  
Kim Foong Jee ◽  
Jia En Joanne Ngui ◽  
Pei Pei Jessica Poh ◽  
Wai Loon Chan ◽  
Yet Siang Wong
Keyword(s):  
Firm Performance ◽  
Capital Structure ◽  
Significant Relationship ◽  
Firm Growth ◽  
Control Variable ◽  
Short Term ◽  
Total Debt ◽  
And Performance ◽  
The Impact

This paper examines the relationship between capital structure and performance of firms. The study is confined to plantation sector companies in Malaysia and is based on a sample of 39 firms which listed in Bursa Malaysia for the period from 2009 to 2019. This study uses two performance measures which are ROA and ROE as the dependent variable. Besides, the capital structure measures are the short-term debt, long-term debt, total debt and firm growth, which as the independent variables. Size will be the control variable in this study. Moreover, a fixed-effect panel regression analysis has been used to analyse the impact of capital structure on firm performance. The results indicate that firm performance, which is in term of ROA, have an insignificant relationship with short-term debt (STD) and long-term debt (LTD). For the total debt (TD) and growth, there is a significant relationship with ROA. However, for the performance measured by ROE, it has an insignificant relationship with short-term debt (STD), long-term debt (LTD) and total debt (TD). Furthermore, there is a significant relationship between the growth and the performance firms from plantation sector in Malaysia.

scholarly journals Analisis Penerapan Pengakuan Pendapatan Kontrak Konstruksi Berdasarkan PSAK 34

2019 ◽  
Vol 7 (3) ◽  
pp. 391-396
Author(s):  
Riki Subagja ◽  
Didit Pradipto
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Revenue Recognition ◽  
Short Term ◽  
Construction Contracts ◽  
Term Contract ◽  
Short Term Contract ◽  
The One ◽  
Construction Services

This study aims to analyze the implementation of contract revenue recognition based on PSAK 34. The problem that is often faced by companies that are particularly engaged in the field of construction services in the recognition of income is the method of revenue recognition what should be used or applied, because there are differences in recognition between the one method with others. Especially if a project is done is more than a year or the so-called Long-term project. In addition, the presentation of financial statements of income recognition in each accounting period must be reported in accordance with generally accepted Accounting Standards (PSAK No. 34 concerning Construction Contracts). There is only one method used or applied that is the percentage completion method. The percentage method recognizes income with two approaches, based on physical progress and cost-to-cost. PT X as a construction service company uses the percentage of completion method with a physical progress approach (Physical progress) in the recognition of his opinion for both long-term contract and short-term contract. The results of this study conclude that the accounting treatment of the application of revenue recognition of construction services by using the percentage of completion method with physical progress approach on PT X is in conformity with the accounting standards set in PSAK No. 34. However, when compared to revenue recognition using the percentage of completion method with a cost-to-cost approach the firm can recognize the revenue and expenses more to illustrate or show a more proportional calculation because it corresponds to the costs incurred or poured out.   Keywords: revenue recognition, expense recognition, PSAK no. 34

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