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ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH MELAKUKAN AKUISISI (Studi Pada Perusahaan yang Terdaftar di Jakarta Islamic Index Tahun 2011-2014)
Full text linkABSTRAK
Kegiatan akuisisi dianggap akan menciptakan sinergi yang
cukup derastis yakni kinerja keuangan perusahaan akan lebih
meningkat setelah melakukan akuisisi dibandingakan dengan sebelum
perusahaan melakukan akuisisi. Selain anggapan tersebut “kegiatan
akuisisi juga mampu memberikan beberapa keuntungan bagi
perusahaan seperti peningkatan kemampuan dalam pemasaran, riset
skill manajerial, transfer tekhnologi dan efesiensi berupa penurunan
biaya produksi”. Tujuan Penelitian ini adalah untuk mengetahui
apakah terdapat perbedaan secara signifikan pada return on equity,
debt to asset ratio, fixed asset turnover serta quick ratio baik sebelum
dan sesudah akuisisi.
Jenis penelitian yang penulis lakukan adalah penelitian
deskriptif. Adapun penelitian ini bersifat komparatif. Sumber data
menggunakan data sekunder. Teknik pengumpulan data menggunakan
dokumentasi. Populasi pada penelitianini adalh semua perusaahan
yang akuasisi dan terdaftar di Jakarta Islamic Index. Dalam
pengambilan sampel peneliti menggunakan metode Quota Samplling.
Analisis data menggunakan uji parametrik Paired Sample T Test.
Hasil penelitian menunjukkan bahwa terdapat perbedaan pada
profitabilitas perusahaan yang diukur menggunakan indikator return
on equity, debt to asset ratio, fixed asset turnover serta quick ratio.
Oleh karena itu, hipotesis yang menyatakan terdapat perbedaan pada
profitabilitas perusahaan antara sebelum dan sesudah melakukan
akuisisi diterima. Hal ini disebabkan oleh jika modal perusahaan
bertambah kemudian ditambah dengan sinergi yang didapatkan
melalui penggabungan usaha, maka akan menyebabkan laba
perusahaan meningkat sehingga profitabilitas perusahaan mengalami
perbedaan. Akuisisi di dalam Islam disebut juga dengan syirkah.
Syirkah atau kerjasama adalah suatu bentuk tolong-menolong yang
dianjurkan dalam agama Islam selama kerjasama tersebut tidak
bertentangan dengan syariat islam sehingga tidak menimbulkan dosa
dan permusuhan.
Kata Kunci: Perbandingan, Kinerja Keuangan, Akuisisi, Jakarta
Islamic Index.
ABSTRACT
Acquisition activities are considered to create quite drastic
synergies, namely that the company's financial performance will
improve more after making the acquisition compared to before the
company made the acquisition. Apart from this assumption,
"acquisition activities are also able to provide several benefits for
companies such as increasing capabilities in marketing, managerial
skills research, technology transfer and efficiency in the form of
reducing production costs". The aim of this research is to find out
whether there are significant differences in return on equity, debt to
asset ratio, fixed asset turnover as well as quick ratio both before and
after the acquisition.
The type of research the author conducted was descriptive
research. This research is comparative in nature, namely research
that is comparative in nature. The data source uses secondary data.
Data collection techniques use documentation. The populations in this
study are all companies that were acquired and registered with
Jakarta Islamic Index. In taking samples, researchers used the method
Quota Sampling. Data analysis uses parametric testsPaired Sample T
Test.
The research results show that there are differences in company
profitability as measured using the return on equity, debt to asset
ratio, fixed asset turnover and quick ratio indicator. Therefore, the
hypothesis which states that there is a difference in company
profitability between before and after the acquisition is accepted. This
is because if the company's capital increases and then the synergies
obtained through business mergers are added, it will cause the
company's profits to increase so that the company's profitability
experiences a difference. Acquisition in Islam is also calledShirkah.
Shirkahor cooperation is a form of helping each other that is
recommended in the Islamic religion as long as the cooperation does
not conflict with the Islamic Shari'a so as not to cause sin and enmity.
Keywords: Comparison, Financial Performance, Acquisition,
Jakarta Islamic Index
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
Author Under Sail The Imagination of Jack London, 1893-1902
No full textIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Intro -- Title Page -- Copyright Page -- Dedication -- Contents -- Acknowledgments -- Introduction -- 1. Spirit Truth -- 2. From Absorption to Theatricality and Back Again -- 3. "I Will Build a New Present" -- 4. Sons as Authors -- 5. Fathers as Publishers -- 6. The Daughter as Author -- 7. Lovers as Authors -- 8. At Sea with the Family -- 9. Yellow News, Yellow Stories -- 10. The Return Home -- Notes -- Bibliography -- Index -- About Jay WilliamsIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Description based on publisher supplied metadata and other sources.Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, YYYY. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
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