scholarly journals ANALISIS INFORMASI KEUANGAN KOPERASI SYARIAH NURI (KSN) JAWA TIMUR SEBAGAI ALAT PENGAMBILAN KEPUTUSAN INVESTASI

2019 ◽  
Vol 3 (1) ◽  
pp. 82-100
Author(s):  
Devi Lestari Pramita Putri ◽  
Wahyu Maulana
Keyword(s):  
Decision Making ◽  
Quantitative Research ◽  
Financial Analysis ◽  
Investment Decision ◽  
Sampling Technique ◽  
Financial Statements ◽  
Financial Information ◽  
Economic Conditions ◽  
Investment Decision Making ◽  
Decision Making Tool

Nowadays, economic conditions in Indonesia are unstable, with the result that it is needed to look for the information from certain or credible sources. Especially in financial information because of that, it is very influential to those who play an important role in policymakers. Besides, the precise financial information is also needed by the investors and creditors who are used as a basis for consideration to make profitable investments or vice versa. The objective of this study is to find out the financial information as an investment decision-making tool and to find out the level of health of cooperatives in the financial sector as financial information to investors and creditors. Then, the object of this study is Koperasi Syariah Nuri in East Java. This study employed descriptive quantitative research. The sampling technique is purposive sampling. The data sample used is in the form of financial statements from 2015 to 2017. Based on the data analysis, the results show us that: capital ratio in healthy criteria, cash ratio in liquid criteria, ROA insufficient criteria, ROE insufficient criteria, Fewer criteria generated by the service operational independence ratio. Keywords : Financial information, Financial analysis, and Investment decision

scholarly journals ANALISIS INFORMASI KEUANGAN KOPERASI SYARIAH NURI (KSN) JAWA TIMUR SEBAGAI ALAT PENGAMBILAN KEPUTUSAN INVESTASI

2020 ◽  
Vol 3 (1) ◽  
pp. 82-100
Author(s):  
Devi Lestari Pramita Putri ◽  
Wahyu Maulana
Keyword(s):  
Decision Making ◽  
Data Analysis ◽  
Quantitative Research ◽  
Investment Decision ◽  
Financial Sector ◽  
Financial Information ◽  
Economic Conditions ◽  
Purposive Sampling ◽  
Investment Decision Making ◽  
Decision Making Tool

Nowadays, economic conditions in Indonesia are unstable, with the result that it is needed to look forthe information from certain or credible sources. Especially in financial information because of that, itis very influential to those who play an important role in policymakers. Besides, the precise financialinformation is also needed by the investors and creditors who are used as a basis for consideration tomake profitable investments or vice versa. The objective of this study is to find out the financialinformation as an investment decision-making tool and to find out the level of health of cooperatives inthe financial sector as financial information to investors and creditors. Then, the object of this study isKoperasi Syariah Nuri in East Java. This study employed descriptive quantitative research. Thesampling technique is purposive sampling. The data sample used is in the form of financial statementsfrom 2015 to 2017. Based on the data analysis, the results show us that: capital ratio in healthycriteria, cash ratio in liquid criteria, ROA insufficient criteria, ROE insufficient criteria, Fewercriteria generated by the service operational independence ratio.

Role of Financial Statement in Investment Decision Making Process

2020 ◽  
Vol 9 (1) ◽  
pp. 105-108
Author(s):  
Suraj Bhujel
Keyword(s):  
Decision Making ◽  
Investment Decision ◽  
Financial Statements ◽  
Vital Role ◽  
Financial Statement ◽  
Quality Information ◽  
Decision Making Process ◽  
Investment Decision Making

It is believed that financial statements are the key documents for any organizations for the investment decision making. Investment decision making depends upon the quality information obtained by the various sources and it is concluded in this research which is based on the findings that financial statement plays a vital role in investment decision making and recommends that no investment decision should be taken without the consideration of a company’s financial statements.

scholarly journals Influence of Behavioural Biases on Investment Decision Making in Bhubaneswar Region

2019 ◽  
Vol 8 (3) ◽  
pp. 8297-8301
Keyword(s):  
Decision Making ◽  
Investment Decision ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Primary Data ◽  
Behavioural Finance ◽  
Investment Decision Making ◽  
Retail Investors ◽  
The Individual ◽  
The Impact

Behavioural Finance has gained a lot more importance in recent era. In the fast moving world where the standard finance fails to explain the irrational behavior of the investors, behavioural finance tries to identify the cause for such behavior which otherwise called as behavioural anomalies. The purpose of this research paper is to identify such anomalies and also to examine whether the behavioural biases has any influence in the investment decision making by the retail investors. This paper also put an emphasis to find out which among the different biases has the most and least influence on the individual investment decision making process. This study has used primary data for knowing the impact of factors such as gender, age, occupation, income, sector preference, and instruments preferred for investments, source of information, intention behind investment and consideration before investment. Descriptive analysis has been done to check the impact of these factors along with correlation and other. The sampling technique used here is non-probabilistic convenience sampling. The data has been collected through structured questionnaire based on five point Likert scale from the retail investors of Bhubaneswar region. This research shall interest the company, policy makers and the issuers of securities about the interest and preferences of individuals before issuing securities in the market.

scholarly journals Factors Affecting Investment Decision Making: Moderating Role of Investors Characteristics

2019 ◽  
pp. 1311-1320
Author(s):  
Salam A. Alshamy
Keyword(s):  
Decision Making ◽  
Corporate Governance ◽  
Investment Decision ◽  
Financial Education ◽  
Financial Information ◽  
Factors Affecting ◽  
Investment Decision Making ◽  
Relationship Of ◽  
The Relationship

The current study aimed to investigate the factors affecting investment decision making. Moreover, the moderating effects of age, gender, and financial information were also tested. The study utilized a quantitative research design for that the data was collected using a structured questionnaire. The questionnaire was sent to 570 individuals out of that 374 questionnaires were returned however 372 of the questionnaires were found to be useable. The study framework had 6 constructs namely heuristics, financial information, corporate governance, risk aversion, and experience were independent variables while investment decision making was dependent variable while age, gender and financial education were moderating variables. All the latent construct were measured using multi items based on 5 point Likert scales from 1 strongly disagree to 5 strongly disagree. The results found the Heuristics, Risk Aversion, Financial Information, Corporate Governance and Experience to be significant factors affecting the investment decision making. Moreover, the moderating effect of gender was found to be significant in the relationship of (financial information, corporate governance, and experience) and investment decision making. The moderating effect of age was found to be significant in the relationship of (Heuristics, Corporate Governance, and Experience) and investment decision making while the moderating role of financial education was found to be significant in the relationship of (financial information, corporte governance and experience) and investment decision making.

Analytical capacity of financial statements against the backdrop of the COVID-19 pandemic

2020 ◽  
Vol 19 (10) ◽  
pp. 1794-1821 ◽  
Author(s):  
O.V. Efimova ◽  
O.V. Rozhnova
Keyword(s):  
Decision Making ◽  
Financial Performance ◽  
Financial Reporting ◽  
Business Strategy ◽  
Investment Decision ◽  
Financial Statements ◽  
Cash Flows ◽  
Foreign Companies ◽  
Investment Decision Making ◽  
The Impact

Subject. The paper explores the analytical capabilities of information disclosed in financial statements in the context of the COVID-19 pandemic. Objectives. The purpose is to identify the impact of the pandemic on financial statements and their analytical capabilities for investment decision-making. Methods. The study draws on methods of logical, statistical, comparative, and linguistic analysis. We analyze financial statements of Russian and foreign companies, paying special attention to the completeness of disclosed information on the impact of the pandemic on business and financial performance. We review annual financial statements for 2019, and interim reports for 2020. Results. We unveil the areas of disclosures that are most critical for the investment community and investment decision making, and vital for the analysis of financial performance and cash flows, given the unprecedented impact of the COVID-19 pandemic. The findings may be applicable to financial reporting preparation by economic entities in terms of disclosure on various forms of transformation and adaptation of businesses to the new crisis conditions; modernization of accounting rules at the level of external and internal standards in the direction of coordinating financial and non-financial reporting information; enhancement of analytical capacity of disclosures. Conclusions. The study confirms the scientific hypothesis that investors require detailed disclosure in all areas of the pandemic impact. To evaluate the going concern assumption and to forecast cash flows, users need disclosures on business strategy, the business model and its adaptability to the conditions of the new normality, sources of cash flow generation, and their use areas.

scholarly journals The effects of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information in investment decision making (case study on MSME actors in Gunungkidul Regency)

2020 ◽  
Vol 2 (2) ◽  
pp. 295
Author(s):  
Firdha Rahmiyanti ◽  
Reza Adellya Pratiwi ◽  
Heny Yuningrum ◽  
Muyassarah Muyassarah
Keyword(s):  
Decision Making ◽  
Quantitative Research ◽  
Investment Decision ◽  
Accounting Information ◽  
Investment Decisions ◽  
Subjective Norms ◽  
Future Research ◽  
Investment Decision Making ◽  
Independent Variable

<p class="IABSSS"><strong>Purpose</strong> - The purpose of this study is to determine the effects of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information on making investment decisions of MSME actors in Gunungkidul Regency.</p><p class="IABSSS"><strong>Method </strong>- This study uses quantitative research methodology by purposive sampling. The gathered data in this study were processed using the SPSS program. This study was carried out on 20 February to 20 March 2020. The population in this study was businessmen of MSMEs in Gunungkidul Regency who had used accounting documentation. The research took 60 respondents as a sample of the study.  </p><p class="IABSSS"><strong>Result</strong> - This study resulted that the variables of accounting knowledge and entrepreneurial traits have a positive and significant effect on the use of accounting information in making investment decisions of MSME actors in Gunungkidul Regency; While the subjective norms variable does not have a positive and significant effect on the use of accounting information in making investment decisions of MSME actors in the Gunungkidul Regency.</p><p class="IABSSS"><strong>Implication</strong> - Future research can expand the object of research in several other regencies and can add other research variables.</p><strong>Originality</strong> - The researchers added an independent variable that is subjective norms and entrepreneurial traits, whereas the previous researchers only used accounting knowledge as the independent variable.

Sign in / Sign up

Export Citation Format

Share Document