213 research outputs found
Accounting Research Considerations During the Covid-19 Crisis
No full textMateri ini disampaikan pada webinar yang diselenggarakan oleh Fakultas Ekonomi dan Bisnis Universitas Medan Area dengan Tema "Pertimbangan Riset Akuntansi Dalam Masa Krisis Covid-19" pada tanggal 19 Mei 2020. Adapun pembicara pada webinar ini adalah Prof. Doddy Setiawan, SE, M.Si, IMRI, PhD, AKt, CA - This material was presented in a webinar organized by the Faculty of Economics and Business, Medan Area University with the theme "Considerations for Accounting Research in the Covid-19 Crisis Period" on May 19, 2020. The speakers at this webinar were Prof. Doddy Setiawan, SE, M.Si, IMRI, PhD, AKt, C
UPAYA PENCEGAHAN DRAGGING ANCHOR SAAT LABUH JANGKAR DI SHANGHAI STRAIT PADA MV. NYK LYRA
Get PDFEdwin Doddy Setiawan, 2017, NIT : 49124319.N, “Prevention of Dragging
Anchor When at Anchor in Shanghai Strait on MV.NYK Lyra”, mini thesis
of Nautical Study Program, Fourth Diploma Program, Semarang Merchant
Marine Polytechnic, Supervisor I: Capt. Agus Hadi Purwantomo, M.Mar.,
Supervisor II: H. Rahyono, Sp.1, M.M., M.Mar.E.
In at anchor often encountered some problems, one of it which is the
dragging anchor to lead the ship ran aground and suffered a collision, so that to
overcome and prevent that happening, one of the way is to increase the holding
power of the chain jangkar, therefore to increase the knowledge and understanding
about dragging anchor on the container ship, the author tries to analyze and get the
problem as follows: (1) what is the cause of dragging anchor when at anchor in
Shanghai Strait on MV. NYK LYRA?, (2) how the prevention of dragging anchor
when at anchor in Shanghai Strait on MV. NYK LYRA?.
Present different references that support the theory about the cause of
dragging anchor on container ships, as well as efforts to prevent dragging anchor.
The method used by the author in delivering the problem is qualitative
method to illustrate and describe the object under study. Based on how to obtain it,
will present the data obtained in a descriptive or create a picture of the situation or
event based on the data that is accurate and has a close relationship between the
researcher and the researched.
The authors concluded that the cause of dragging anchor when at anchor in
Shanghai strait on MV. NYK Lyra is due to seabed anchors do not grip properly
and anchor chains that have rusted and faded colors could cause errors determines
the length of chain that had been in the water, resulting in a lack of holding power
that causes the dragging anchor. And prevention of dragging anchor when at
anchor in Shanghai strait on MV. NYK Lyra is to loose extra anchor chain to
increase holding power (traction), if still dragging lower the other anchor. If
necessary, use the main engines and combine with steering the ship to detain the
ship from dragging.
Keywords : dragging anchor, holding power, strai
Variabilitas Return Saham Di Sekitar Pengumuman Pergantian Chief Executive Officer
Get PDFThe research aims at examining market reaction to CEO turnover announcements.The samples of the research consist of 59 CEO turnover announcements during 1992-2003periods. The author use security returns variance to examine information content of CEOturnover announcement. Friedman and Singh (1989) argue that contextual factorsmoderating the market reaction to the CEO turnover announcements. Therefore the authorconsidering two factors: the succession process and the origin of incoming CEO. The authordivide sample based on the succession process: routine and non-routine, and the origin ofincoming CEO: inside and outside firm. In the analyses process we observe market reactionto: (1) all sample of CEO turnover announcement, (2) routine CEO turnover, (3) non-routineCEO turnover, (4) inside CEO turnover, (5) outside CEO turnover, (6) routine inside CEOturnover, (7) routine outside CEO turnover, (8) non-routine inside turnover, (9) non-routineoutside turnover. The results from security return variance test shows that there areindifference variance returns to all sample, routine turnover, nonroutine turnover, insideCEO, outside CEO. When the author combines the contextual factor, he find market alsodoes not reacts to: (1) non-routine process turnover and incoming CEO come from insideand (2) routine process turnover and incoming CEO comes from outside. But, there areinformation content from: (1) routine process turnover and incoming CEO comes from insideand (2) non-routine process turnover and incoming CEO comes from outside. These resultshows that market react to smooth process succession (routine inside CEO turnover) becauseit can reduce uncertainty and incoming CEO tend to follow previous CEO strategy. Ifsuccession process is non-routine market prefer to candidate from outside because he willbring a different strategy
Political budget cycles in municipalities: evidence from Indonesia
No full textThis study aims to examine the presence of politically induced and electorally motivated economic policy in local
government budget. Further, the study examine the presence of pre-electoral manipulation through the behavior of
budget balance, total expenditures, investment expenditures, and other administrative expenditures including
donations, social assistance, and financial assistance expenditure during election year. Samples of the study consists
of 451 district municipalities in Indonesia which held direct local elections over the period 2010-2014. The result of
the study shows an opportunistic PBC pattern in the budget balance, total expenditures, donation expenditures, and
financial assistance expenditures. The result suggest that there is an increase in local budget deficit in election years.
Total expenditures also seem to increase during the election year, along with donation and financial assistance
expenditures. This result supports the notion that elections have a positive effect on the government expenditures
through the increase of municipal expenditures, especially expenditures that are highly visible to electorate
Determinan Underpricing pada Saat Penawaran Saham Perdana
Get PDFPenelitian ini bertujuan untuk menguji determinan underpricing pada saat penawaran saham perdana di Indonesia. Teknik Analisis menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan kualitas auditor berpengaruh negatif terhadap underpricing. Perusahaan kecil memiliki underpricing yang lebih tinggi dibandingkan perusahaan besar, sedangkan perusahaan yang diaudit oleh KAP Big-4 mempunyai underpricing yang lebih kecil. Variabel lainnya yaitu umur perusahaan, leverage dan tingkat Return on Assets tidak berpengaruh terhadap underpricing. Ketika dilakukan pemisahan subsampel antara perusahaan kecil dan perusahaan besar, ditemukan bahwa hanya variabel kualitas auditor yang berpengaruh signifikan terhadap underpricing pada kedua subsampel tersebut
An Analysis Of Market Reaction To CEO Turnover Announcement: The Case In Indonesia
Get PDFThis paper investigates market reaction analysis to CEO turnover announcement in Indonesia. We are considering the succession factors: (1) the origin of successor (inside/outside firm) and (2) the process of succession (routine/non-routine). This paper aims to examine the market reaction of CEO turnover announcements. The samples consist of 59 firms from 1992 to 2003 and there was a t-test use to examining information content of CEO turnover announcements. The results show that market reacts positively to all CEO turnover announcements. The examination of the effects of succession process shows that market react positively to routine change, but do not react to non-routine change. Market also reacts positively to succession that leads inside candidate become a CEO, but the market give a mixed reaction when the successor come from outside firm. When the author combines the succession factors, we find the interesting result that market reacts favorably (positive) to routine change that leads the candidate from inside firm become a CEO. But market reacts unfavorably (negative) to routine change that leads candidate from outside become CEO. That’s mean the Indonesian investor prefer the smooth process in the succession, and they can reduce the uncertainty. Therefore we conclude that CEO turnover announcements have information content
Investment Strategy Based on Bias Behavior and Investor Sentiment in Emerging Markets
No full textThis research\u27s main objective is to select profitable investment strategies with the presence of sentiment investors in emerging markets, with behavior bias-based portfolio methods. The sample of 114 companies traded daily on IDX was conducted over three years with weekly data. This study uses pairwise comparison and OLS. The research results show that contrarian strategies are more profitable than momentum. Investors benefit when mild conditions are optimistic and more significant when the conditions are pessimistic. This research proves that investor sentiment in the market can distort investor investment decisions, even using the behavior-bias method. Therefore, forming a portfolio will be more appropriate based on biased behavior because it facilitates investment decision-making.How to Cite:Koesoemasari, D.S.P., Haryono, T., Trinugroho, I., Setiawan, D. (2022). Investment Strategy Based on Bias and Investor Sentiment in Ememerging Market. Etikonomi, 21(1), 1-10. https://doi.org/10.15408/etk.v21i1.22290
Book Series Perkembangan Kontemporer Akuntansi di Indonesia: Dinamika Akuntansi di Masa Krisis Volume 1
Get PDFBuku ini terdiri dari 11 ba
THE INFLUENCE OF CUSTOMER RELATIONSHIP MANAGEMENT AND SERVICE QUALITY ON COMPANY IMAGE AND CUSTOMER LOYALTY IN PT BANK TABUNGAN PENSIUNAN NASIONAL TBK BANJARMASIN BRANCH OFFICE
No full textThis research aims to find out and analyze the influence among customer relationship management and service quality on corporate image, as well as the influence of customer relationship management, service quality and corporate image on customer loyalty at PT. Bank Tabungan Pensiunan Nasional, Tbk Branch Banjarmasin.
This research method uses explanatory research. The population is current account customers, time deposit customers, and savings customers with a sample size of 102 respondents. The sampling technique used purposive sampling with data analysis using structural equation modeling (SEM) with AMOS21 application.
The results showed that there is an effect of customer relationship management and service quality on corporate image. There is an effect of customer relationship management, service quality and company image on customer loyalty, customer relationship management provides a greater influence on customer loyalty without going through the corporate image, service quality carried out through a good corporate image will have a greater influence on customer loyalty at PT. National Pension Savings Bank, Tbk Branch Banjarmasin
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