1,720,962 research outputs found
The Influence of Financial Literacy, Income Level and Herding Behavior on Investment Decisions
Full text linkThis research aims to determine the influence of Financial Literacy, Income Level, & Herding Behavior on Investment Decisions in PT workers. AA, in Bekasi Regency. The population in this study are workers who work at PT. AA with a sample size of 246 respondents. The sampling technique uses a probability sampling technique with a simple random sampling type. The data in this research was collected using a questionnaire. Data analysis in this test uses multiple linear regression analysis, coefficient of determination test (adjusted R2) and hypothesis testing. The results of this research show that Financial Literacy, Income Level have a significant influence on Investment Decisions. Meanwhile, Herding Behavior does not have a significant influence on Investment Decisions. However, if tested simultaneously, Financial Literacy, Income Level, and Herding Behavior have a significant influence together on Investment Decisions.
COST-BENEFIT ANALYSIS (CBA) DAN RETURN ON INVESTMENT (ROI) PADA INVESTASI MESIN PERTANIAN DI PT. TTS PERODE 2021-2023
Full text linkPenelitian ini bertujuan untuk menganalisis kelayakan investasi mesin pertanian pada PT. TTS menggunakan pendekatan Cost Benefit Analysis (CBA) dan Return on Investment (ROI). Analisis dilakukan untuk mengevaluasi apakah investasi ini memberikan manfaat yang lebih besar dibandingkan biaya yang dikeluarkan. Data diperoleh dari laporan keuangan internal PT. TTS periode 2021-2023. Hasil penelitian menunjukkan bahwa investasi mesin pertanian mempunyai manfaat finansial yang positif dengan ROI yang cukup tinggi. Penelitian ini diharapkan dapat menjadi referensi dalam pengambilan keputusan investasi di sektor pertanian
Analysis of the Application of PSAK 24 Revised 2013-Accounting for Employee Benefits Referring to Law Number 13 at PT. ABC (Project Unit Credit Method)
Full text linkEach entity has the obligation to present financial statements that accord with the Statement of Financial Accounting Standards (PSAK) and the relevant rules. This will affect the external auditors opinions and the accounting division performances. This research was to analyse the effects of the application of the PSAK 24 Revised 2013 on the employee benefits in the PT ABC financial statements. Case study on PT. ABC was conducted using a qualitative analysis with data triangulation methods. This research was carried out by conducting interviews and document analyses. the researcher analysed the effects of the application of the PSAK 24 Revised 2013 on the financial statements (balance sheet and profit and loss) of PT. ABC. The difference appearing from the revision was the recognition of actuarial loss gains which were entirely recognized in the other comprehensive income, changes in the calculation component to measure the past service costs, net costs, and liabilities. The results of this research indicated that PT. ABC has made adjustments due to the implementation of the PSAK 24 Revised 2013. PT ABC has also retrospectively reviewed the financial statements for the period of 1 January 2023 and 31 December 2023.
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
Analisis Investasi Saham Pada Sektor Telekomunikasi, Otomotif Dan Perkebunan Pada Tahun 2023: Analisis Metode Markowitz
Full text linkPenelitian ini menganalisis investasi pada saham sektor telekomunikasi, otomotif, dan agribisnis yang terdaftar di papan saham utama, yaitu ISAT, MTEL, ASII, IMAS, dan SMAR, pada tahun 2023. Pendekatan yang digunakan adalah Metode Markowitz untuk mengoptimalkan portofolio dengan tujuan memaksimalkan return dan mengendalikan risiko. Hasil analisis menunjukkan bahwa kombinasi optimal dari saham-saham ini memberikan portofolio yang cukup terdiversifikasi, dengan return tertinggi dan risiko yang moderat. Saham ISAT dan IMAS, meskipun memiliki volatilitas tinggi, berkontribusi pada return portofolio yang tinggi. Sementara itu, saham MTEL dan SMAR berperan sebagai penyeimbang risiko berkat volatilitasnya yang lebih rendah dan korelasi negatif dengan saham lain. Rekomendasi yang dihasilkan menunjukkan pentingnya diversifikasi untuk mencapai stabilitas dan imbal hasil optimal bagi investor di pasar saham yang fluktuatif
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
Portfolio Efficiency Analysis of UNVR and SMGR Using the Efficient Frontier Approach: A Comparative Study in the Framework of Indonesia’s Green Economy Commitment
Full text linkThis research examines the efficiency of investment portfolios comprising PT Unilever Indonesia Tbk (UNVR) and PT Semen Indonesia Tbk (SMGR) by applying the Efficient Frontier method, contextualized within Indonesia’s commitment to a green economy. The study’s novelty lies in its integration of quantitative financial modeling with the broader agenda of low-carbon national development. The primary aim is to assess and compare the risk-return characteristics of UNVR and SMGR stocks and to identify the most optimal portfolio composition. The analysis utilizes daily stock price data from 2024 and includes calculations of returns, risk (standard deviation), the Sharpe ratio, and stock correlation. Empirical findings indicate that UNVR yields an expected return of -0.24% with a 2.50% standard deviation, while SMGR shows an expected return of 0.26% with a 2.17% standard deviation. The correlation coefficient of 0.081 between the two stocks reflects a weak relationship, highlighting the potential for effective diversification. The combined portfolio demonstrates superior efficiency in balancing risk and return compared to holding individual stocks. These results suggest that investors can align sustainability goals with diversification strategies to advance Indonesia’s green economic objectives
Systematic Literature Review: CAR, LDR, NIM and NPL on Banking Profitability in Indonesia: Ulasan Literatur Sistematis: CAR, LDR, NIM, dan NPL terhadap Profitabilitas Perbankan di Indonesia
No full textThis study aims to analyze the effect of financial ratios such as Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM) on Return on Assets (ROA) in the Indonesian banking sector. This study uses the Systematic Literature Review (SLR) method with the PRISMA approach to ensure transparency and replication of the study. The data used was taken from various journals published between 2019 and 2024 through the Google Scholar and Scopus databases. The conclusion of this study confirms that Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM) generally have a positive impact on Return on Assets (ROA). Conversely, a Non-Performing Loan (NPL) has a negative impact on Return on Assets (ROA). However, in terms of significant influence, Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM) have varying significant influences on Return on Assets (ROA) depending on the internal and external conditions of the bank
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