scholarly journals Behavioural Investor Individual in Capital Stock Indonesia: DISC Personality, Market and Accounting Information

1970 ◽  
Vol 2 (2) ◽  
pp. 1-10
Author(s):  
Elizabeth Lucky Maretha Sitinjak ◽  
Kristiana Haryanti ◽  
Widuri Kurniasari ◽  
Yohanes Wisnu Djati Sasmito
Keyword(s):  
Stock Returns ◽  
Moving Average ◽  
Group Discussion ◽  
Accounting Information ◽  
Secondary Data ◽  
Short Term ◽  
Return On Assets ◽  
Short Term Investment ◽  
Hierarchy Process

Every individual investor has an error in making a decision to buy or sell shares. Mistakes in making predictions can be minimized by understanding his personality and the steps taken in getting better returns. This study uses Analytical Hierarchy Process (AHP), secondary data, Focus Group Discussion (FGD), and stock simulations emphasizing the decision-making process when buying and selling shares. The initial AHP model gives the results of the target shares purchased, accounting information selected Price Book Value (PBV) that is undervalued, Return on Assets (ROA) around 10-20 percent, Return in Equity (ROE) around 20-40 percent, type of ownership Indonesian SOEs selected stocks for the long term, while short-term tend to be private, and use technical analysis by looking at the upward trend that is using moving average indicators, MA5 above MA20. As a result, individual stock investors who have only become stock investors for less than 1 year have stock returns of around 2-4 percent, already become investors, 1-3 years will get a return of around 10 percent, stock returns will rise again, long-term investments will be made. around 20 percent. The risk for short-term investment will be greater than the long-term investment. The DISC personality that fits this stage is precisionist.

scholarly journals PENGARUH UTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015

2017 ◽  
Vol 5 (1) ◽  
Author(s):  
Maizah Rosita ◽  
Rilla Gantino
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Sampling Method ◽  
Secondary Data ◽  
Short Term ◽  
Return On Assets ◽  
Return On Equity ◽  
Financial Report ◽  
Test Result

The purpose of this research is to determine the effect of The Debt (Long Term Liabilities to Total Assets and Liabilities Total Assets) to the return on assets, return on equity and earning per share. The research used secondary data from annual financial report  of Food & Beverage Company from 2011-2015 listed on BEI,  used  purposive sampling method and used multiple regression analysis. Based on the test result of simultan or test F The Long Term Liabilities to Total Assets and Short Term Liabilities is significant to the Return On Assets, Return On Equity and Earning per share. Result of partial test  or T Test, Long Term Liabilities to Total Assets is not significant on Return On assets, Short Term Liabilities to Total Assets is significant on Return on Assets. Long Term Liabilities to Total Assets is not significant to Return On Equity, Short Term Liabilities to Total Assets significant to Return On Equity, Long Term Liabilities to Total Assets in not significant to Earning per share, and Short Term Liabilities to Total assets is significant to Earning per share.

scholarly journals Macro Variable Effect Analysis and Non-Performing Financing (NPF) Against the Return On Asset (ROA) Islamic Banks In Indonesia Year 2008-2017

2020 ◽  
Vol 3 (1) ◽  
pp. 32-47
Author(s):  
Fikri Ainul Qolbi ◽  
Dwi Pratika Karisma ◽  
Imron Rosyadi
Keyword(s):  
Interest Rates ◽  
Secondary Data ◽  
Islamic Banks ◽  
Analysis Model ◽  
Short Term ◽  
Return On Assets ◽  
Effect Analysis ◽  
Variable Effect ◽  
Macro Variables

Islamic Banks is a business entity that raises and distributes funds from the community and for the community. The study was conducted to analyze the macro variables and NPF (Non-Performing Finance) to ROA (Return on Assets) to determine the relationship between short-term and long-term between variables. The analysis model used is the Eagle Granger ECM Stage Two test that uses secondary data from the serial data (time series). The results of this study indicate that NPF simultaneously, GDP, and interest rates affect the ROA. Partially GDP positive and significant effects in the long term and short term, NPF positive and significant effect in the long term, interest rate, and no significant positive effect on ROA.

scholarly journals Short-Term Exuberance and Long-Term Stability: A Simultaneous Optimization of Stock Return Predictions for Short and Long Horizons

Mathematics ◽  
2021 ◽  
Vol 9 (6) ◽  
pp. 620
Author(s):  
Ioannis Kyriakou ◽  
Parastoo Mousavi ◽  
Jens Perch Nielsen ◽  
Michael Scholz
Keyword(s):  
Stock Returns ◽  
Simultaneous Optimization ◽  
Investment Risk ◽  
Short Term ◽  
Fundamental Interest ◽  
Long Term Stability ◽  
Risk Appetite ◽  
Short And Long Term ◽  
Excess Stock Returns

The fundamental interest of investors in econometric modeling for excess stock returns usually focuses either on short- or long-term predictions to individually reduce the investment risk. In this paper, we present a new and simple model that contemporaneously accounts for short- and long-term predictions. By combining the different horizons, we exploit the lower long-term variance to further reduce the short-term variance, which is susceptible to speculative exuberance. As a consequence, the long-term pension-saver avoids an over-conservative portfolio with implied potential upside reductions given their optimal risk appetite. Different combinations of short and long horizons as well as definitions of excess returns, for example, concerning the traditional short-term interest rate but also the inflation, are easily accommodated in our model.

MULTIFRACTAL FLUCTUATIONS OF JIUZHAIGOU TOURISTS BEFORE AND AFTER WENCHUAN EARTHQUAKE

Fractals ◽  
2013 ◽  
Vol 21 (01) ◽  
pp. 1350001 ◽  
Author(s):  
KAI SHI ◽  
WEN-YONG LI ◽  
CHUN-QIONG LIU ◽  
ZHENG-WEN HUANG
Keyword(s):  
Wenchuan Earthquake ◽  
Moving Average ◽  
Long Term Memory ◽  
Short Term ◽  
Dynamical Mechanism ◽  
Before And After ◽  
Previous State ◽  
Multifractal Behavior ◽  
Multifractal Nature

In this work, multifractal methods have been successfully used to characterize the temporal fluctuations of daily Jiuzhai Valley domestic and foreign tourists before and after Wenchuan earthquake in China. We used multifractal detrending moving average method (MF-DMA). It showed that Jiuzhai Valley tourism markets are characterized by long-term memory and multifractal nature in. Moreover, the major sources of multifractality are studied. Based on the concept of sliding window, the time evolutions of the multifractal behavior of domestic and foreign tourists were analyzed and the influence of Wenchuan earthquake on Jiuzhai Valley tourism system dynamics were evaluated quantitatively. The study indicates that the inherent dynamical mechanism of Jiuzhai Valley tourism system has not been fundamentally changed from long views, although Jiuzhai Valley tourism system was seriously affected by the Wenchuan earthquake. Jiuzhai Valley tourism system has the ability to restore to its previous state in the short term.

scholarly journals Foreign Direct Investment Led Growth Hypothesis and Economic Development in Nigeria

2021 ◽  
Vol 2 (4) ◽  
pp. 376-393
Author(s):  
Ubong Edem Effiong ◽  
Nora Francis Inyang
Keyword(s):  
Economic Development ◽  
Foreign Direct Investment ◽  
Direct Investment ◽  
Unit Root Test ◽  
Secondary Data ◽  
Short Term ◽  
Causality Test ◽  
Bounds Test ◽  
Growth Hypothesis

This study was an inquiry into the nexus of the foreign-direct investment (FDI) led growth hypothesis, and how it translates into the development of the Nigerian economy as of 1970 – 2018. The study utilized secondary data from the ‘World Development Indicators’ which were analysed using the Bounds test for cointegration and the ‘autoregressive distributed lag (ARDL) approach to divulge both the short-term cum the long-term influence of foreign direct investment net inflow on ‘economic development’ of Nigeria. The Bounds test was conducted after the unit root test revealed that the variables were stationary at mixed order of level and first difference. The outcome of the ARDL Bounds test supported confirmation of long-term association among the variables. The ARDL short-run error correction showed that 14.62% of the instability in the model was corrected yearly. In the short-term, it was discovered that FDI wielded a deleterious and substantial weight on ‘economic development of Nigeria. Meanwhile, the long-term estimates indicated that FDI influenced economic development positively, though not in a significant manner. The Granger causality test supported the fact that FDI causes ‘economic development’ in Nigeria. Given this potential of FDI exerting a positive effect on ‘economic development’, the paper recommended that bottlenecks inherent in FDI influxes in the country should be removed so as to reap the fullest benefits of such inflows in Nigeria.

scholarly journals Implikasi Penerapan Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak (Tax Amnesty) Dalam Meningkatkan Kepatuhan Wajib Pajak

2017 ◽  
Vol 7 (1) ◽  
pp. 1
Author(s):  
Agus Saiful Abib ◽  
Efi Yulistyowati ◽  
Amri Panahatan Sihotang
Keyword(s):  
Secondary Data ◽  
Fiscal Year ◽  
Tax Revenue ◽  
Short Term ◽  
Descriptive Research ◽  
Tax Amnesty ◽  
The Government ◽  
To Come ◽  
National Tax

<p>Tahun 2016, pemerintah mengeluarkan kembali kebijakan <em>Tax</em> <em>Amnesty </em>yang dituangkan dalam Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak. Pengampunan Pajak (<em>Tax</em> <em>Amnesty)</em> ini diharapkan dapat meningkatkan penerimaan pajak dalam jangka pendek melalui pembayaran uang tebusan, meningkatkan penerimaan pajak dalam jangka panjang melalui perluasan basis data pemajakan, meningkatkan kepatuhan Wajib Pajak, transisi ke sistem perpajakan baru yang lebih kuat dan adil, dan mendorong rekonsiliasi perpajakan nasional. Sehubungan dengan hal tersebut, untuk mengetahui apakah program <em>Tax</em> <em>Amnesty</em> Indonesia Tahun 2016 berhasil atau tidak, khususnya dalam meningkatkan kepatuhan wajib pajak, maka perlu dilakukan penelitian tentang : “Implikasi Penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak (<em>Tax</em> <em>Amnesty</em>) dalam Meningkatkan Kepatuhan Wajib Pajak”. Adapun permasalahan yang akan dibahas adalah bagaimana implikasi penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak<em> (Tax</em> <em>Amnesty)</em> dalam meningkatkan kepatuhan Wajib Pajak ? Berdasarkan implikasi tersebut, maka bagaimana sebaiknya pengaturan perpajakan yang akan datang ? Berdasarkan permasalahan tersebut jenis penelitian ini adalah yuridis normatif yang akan dikaji dengan pendekatan perundang-undangan, spesifikasi penelitiannya diskriptif analitis, data yang dipergunakan data sekunder, yang dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa implikasi penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak<em> (Tax</em> <em>Amnesty)</em> dapat meningkatkan kepatuhan Wajib Pajak, dan berdasarkan implikasi tersebut SE Dirjen Pajak No. SE - 06/PJ/2017 seharusnya tidak hanya untuk tahun pajak 2017 saja, tetapi juga untuk tahun-tahun yang akan datang. Di samping itu perlu ada peraturan yang mengatur tentang pengawasan terhadap pelaksanaan hak Wajib Pajak.</p><pre>In 2016, the government re-issue the Tax Amnesty policy as outlined in Law Number 11 Year 2016 on Tax Amnesty. The Tax Amnesty is expected to increase tax revenue in the short term through ransom payments, increase tax revenues over the long term through the expansion of taxation databases, increase taxpayer compliance, transition to a stronger and more just tax system, and encourage national tax reconciliation. In relation to this matter, to find out whether the program of Tax Amnesty Indonesia Year 2016 succeed or not, especially in increasing taxpayer compliance, it is necessary to do research on: "Implications Implementation of Law Number 11 Year 2016 on Tax Amnesty in Improving Taxpayer Compliance ". The problem to be discussed is how the implications of the implementation of Law Number 11 Year 2016 on Tax Amendment (Tax Amnesty) in improving taxpayer compliance? Based on these implications, then how should the taxation arrangements to come? Based on the problem, this type of research is normative juridical which will be studied with the approach of legislation, the analytical descriptive research specification, the data used secondary data, which analyzed qualitatively. The result of the research shows that the implication of the implementation of Law Number 11 Year 2016 on Tax Amnesty can improve Taxpayer compliance, and based on the implication of SE Dirjen Pajak No. SE - 06 / PJ / 2017 should not only be for the fiscal year 2017 alone, but also for the years to come. In addition, there should be a regulation that regulates the supervision of the implementation of taxpayers' rights.</pre>

scholarly journals PENGARUH PARTISIPASI MANAJER TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI

2018 ◽  
Vol 2 (1) ◽  
pp. 65-70
Author(s):  
Ikromi Abd Ghani HSB ◽  
Dovi Septiari
Keyword(s):  
Information System ◽  
Human Resources ◽  
Research Method ◽  
Accounting Information ◽  
Business Environment ◽  
Positive Influence ◽  
Short Term ◽  
Accounting Information System ◽  
Independent Variable

The development of the business environment in globalization era has been triggered an increasingly tight business competition. Every companies who have an established its own strategies to manage a variety of information, human resources, allocation of funds and others. Accounting information system is a great resources that very valuable to an organization for the smoothness management of the company’s financial and decision making wheter it is to long term and short term, however there are several aspect that can be a factors the effectiveness of the accounting information system, that is manager’s participation. The research is aimed to proves that manager’s participation and manager’s involvement had a positive influence on the effectiveness of accounting information system (AIS) at manufacturing company, especially in the industrial zone Batamindo Mukakuning Batam City. The research method is using regression analysis to proves are the manager’s participation (independent variable) and manager’s involvement (independent variable) gives effect to the effectiveness of information system (dependent variable) or not. The result of this research is shows that variable of manager’s participation and manager’s involvement has a significant influence to the effectiveness of information system. The method is using purposive sampling is done by taking a sampling of the population according to certain criteria.

scholarly journals Analisis Peluang Penyertaan Modal Pemerintah Daerah Kota XYZ pada PT Bank Jawa Barat dan Banten (Bank BJB)

2016 ◽  
Vol 2 (1) ◽  
pp. 54
Author(s):  
Dian Yudo Palupi ◽  
Farida Ratna Dewi ◽  
R. Dikky Indrawan
Keyword(s):  
Swot Analysis ◽  
Financial Analysis ◽  
Risk Exposure ◽  
Regional Government ◽  
Government Bond ◽  
Short Term ◽  
Small Risk ◽  
Short Term Investment ◽  
Stock Share

Economic growth and public welfare are the reason of regional autonomy regulation policy (UU No 22 year 1999). The policy allows regional economic resources managed by regional government to achieve its goal. One of the regional government strategies is investment strategy, which in this case investing in banking industry. The purposes of the study are 1) to identify the investment regulation on regional government 2) to identify the Bank BJB business and investment environment 3) to identify the comparison of investment feasibility on Bank BJB versus other banks 4) to identify the position of Stock Share A series owned by XYZ at Bank BJB. The data collection methods are using structured interview, in depth interview, field survey and literature study. The analysis tools are using institutional analysis, SWOT analysis and financial analysis. Institutional analysis showed XYZ regional government investment management is limited to regulation as follow 1) long term capital (stock share) investment limited only at BUMD (e.g. Bank BJB) 2) short term investment e.g. saving and deposit is limited only at healthy and feasible bank, and government bond which has small risk exposure. The financial analysis also showed the increasing performance of BJB Earning per Share (EPS) and Return on Equity (ROE) from 2006 until 2010. The SWOT analysis support other analysis that BJB Bank position in financial industry is suitable for long term and short term investment for XYZ regional government. Base on explanation above, the conclusions are the autonomy regulation limited XYZ regional government to invest as shareholders in A series (stock share) or B series (stock share) at BJB Bank only, and for short term investment is limited only at healthy and feasible bank, and government bond which has small risk exposure.

scholarly journals Integration of Indonesian Coffee Markets with World Coffee Markets

2021 ◽  
Vol 2 (1) ◽  
pp. 33
Author(s):  
Haposan Orlando Napitupulu ◽  
Ana Arifatus Sa'diyah ◽  
Farah Mutiara
Keyword(s):  
Time Series Data ◽  
Dynamic Equilibrium ◽  
Secondary Data ◽  
Series Data ◽  
Short Term ◽  
Robusta Coffee ◽  
Long Run ◽  
Relationship Of ◽  
Coffee Markets

This study aims to analyze the integration of the Arabica and Robusta coffee markets in Indonesia with world coffee prices. The study uses secondary data in the form of annual time series data during the period 1985 - 2015. The study uses the VECM analysis method. This method explains the relationship of long-term dynamic equilibrium and short-term equilibrium in a system of equations. The analysis shows that Indonesian and world Arabica coffee is not integrated in the long term or the short term. In Robusta coffee VECM estimation analysis shows that there is a significant value at the 10% level in a long-term relationship with a value of 0.08579, which means that there is a short-term relationship between world Robusta coffee prices and domestic Robusta coffee prices in the previous year, but no relationship in the long run.

scholarly journals ANALISIS INDEKS KONDISI KEUANGAN PEMERINTAH DAERAH PROVINSI ACEH TAHUN 2015-2017

2020 ◽  
Vol 5 (2) ◽  
pp. 297-306
Author(s):  
Irna Mardi Yati ◽  
Jhon Andra Asmara
Keyword(s):  
Secondary Data ◽  
Short Term ◽  
Financial Flexibility ◽  
Financial Independence ◽  
Financial Condition ◽  
Financial Conditions ◽  
Qualitative Descriptive ◽  
Index Value ◽  
Banda Aceh

The study aims to analyze the region's financial state in aceh within 2015-2017. The financial condition is measured by using indexing measures developed by ritonga (2014), which are made up of six dimensions of short term solvability, long-term solvability, budget solvability, financial flexibility, financial independence, service solvability. In 2015, analysis was developed by augmenting the operational solvability dimension. This study is using qualitative descriptive methods and analysed a secondary data obtained through documentary techniques. The result of this study shows that within 3 years the financial district/city in aceh that got the best category of index value is Sabang (0.488), Banda Aceh (0.452), Aceh Tengah (0.444), Aceh Besar (0.389), and Gayo Lues (0.382). While the area government with the value of the financial conditions of the lowest financial level or ranked category is Aceh Tenggara (0,177), Aceh Singkil (0,148) Lhokseumawe (0,106).

Sign in / Sign up

Export Citation Format

Share Document