Hasil Pencarian  ::  Simpan CSV :: Kembali

"Guna dapat memaksimalkan kekayaan shareholders, manajemen harus berupaya untuk meningkatkan nilai perusahaan. Penelitian ini ditujukan untuk menguji pengaruh dari pengambilan risiko dan ESG terhadap nilai perusahaan. Hasil studi akan menjelaskan apakah nilai perusahaan, yang diukur dengan Q Tobin, dapat dipengaruhi oleh tingkat pengambilan risiko manajernya. Selain itu, hasil penelitian juga akan menyimpulkan apakah ESG berpengaruh terhadap nilai perusahaan, serta apakah ESG dapat dimanfaatkan sebagai variabel yang memoderasi hubungan dari pengaruh pengambilan risiko terhadap nilai perusahaan. Sampel penelitian terdiri dari 30 perusahan yang terdaftar di Bursa Efek Indonesia (BEI), dengan total rentang periode penelitian dari tahun 2014 hingga 2020. Perusahaan perbankan dikecualikan dari sampel penelitian karena adanya perbedaan model bisnis dan tingkat regulasi antara industri perbankan dan industri lain pada umumnya. Studi ini menggunakan fixed effect model dari metode regresi data panel serta robust standard error. Temuan pertama membuktikan bahwa pengambilan risiko berpengaruh secara negatif signifikan terhadap nilai perusahaan, mengindikasikan adanya perilaku excessive risk-taking pada manajerial perusahaan. Kemudian, temuan kedua menghasilkan pengaruh signifikan negatif dari ESG terhadap nilai perusahaan, menjelaskan ESG sebagai sebuah komitmen yang membebani perusahaan. Selanjutnya, temuan ketiga menunjukkan bahwa ESG tidak memoderasi hubungan pengambilan risiko terhadap nilai perusahaan secara signifikan. Hasil tersebut didukung oleh masih rendahnya kualitas dan transparansi ESG pada perusahaan di Indonesia sehingga belum mampu membatasi perilaku excessive risk-taking pada manajerial perusahaan.......To maximize shareholder wealth, management must strive to increase the firm value. Thus, this study aims to investigate the impact of risk-taking and ESG on firm value. The results of the study will explain whether the firm value as measured by Tobin's Q can be influenced by the level of risk-taking. In addition, this study also explores whether ESG affects firm value, and whether ESG can be used as a moderating variable in risk-taking and firm value relationship. The research sample includes 30 firms that are listed on the Indonesia Stock Exchange (IDX), and the study period spanned from 2014 to 2020. Banking companies were excluded from the research sample due to differences in business models and levels of regulation. In data processing, this study uses a fixed effect model of panel data regression, equipped with robust standard error. The first finding establishes that excessive risk-taking behavior exists at the managerial level, and it has a significant negative impact on firm value. Then, the second finding results in a significant negative effect of ESG on firm value, explaining ESG as a burdensome commitment to the firm. Lastly, the final finding demonstrates that the relationship between risk-taking and firm value is not significantly moderated by ESG. These findings are justified by the poor quality and insufficient transparency of ESG in Indonesian companies that have failed to limit excessive risk-taking in corporate management."

"Semakin meningkatnya income masyarakat turut pula meningkatkan kesadaran akan gaya hidup sehat, sehingga industri makanan sehat memiliki prospek yang yang menj anjikan, menjadikan peneliti tertarik melakukan Business Plan untuk mendirikan kafe rnakanan sehat yang bemama Green Factory Café (GPC). Untuk memulai bisnis ini dimulai dengan perencanaan anggaran guna mengetahui seberapa besar invcstasi yang akan dikeluarkan unluk memulai bisnis, kemudian membuat laporan keuangan dari proyeksi revenue plan biaya operasional yang akan timbul. Dilanjutkan dengan melakukan analisis Break-Even Point (REP) untuk menilai berapa banyak konsumen yang harus bertransaksi di GFC. Berikutnya menentukan tingkat diskonto dengan cara Capital Asset Pricing Model (CAPM) pada sampel yang dipilih dalam industri hotel dan restoran, dan terakhir melakukari analisis kelayakan investasi berdasarkan tingkat diskonto yang telah ditentukan guna menilai apakah investasi tersebut layak clilakukan atau tidak.

---

The increased income in society also raising awareness of healthy lifestyle among the communities, make healthy food industry has a promising prospect as investment alternative, so researcher has interested to make Business Plan to established Healthy Café named the Green Factory Café (GFC). This business starts with Budgetary Planning in order to calculate how much initial investment needed to starting this business, continue with preparing Financial Statements from projected revenues and operating costs. Followed by an analysis Break-Even Point (BEP) to calculate how many consumers must transacting in the GFC to covered the initial investment. Furthermore, determine the discount rate by calculate Capital Asset Pricing Model (CAPM) using company from hotel and restaurant industries as sample?s research. And finally conducted Capital Budgeting based on the discount rate that has been determined in order to measure whether the investment is worth it or not."

"The early twenty-first century is witnessing both an increasing internationalization of many markets, firms, and regulatory institutions, and a reinforcement of the key role of nation states in managing economic development, financial crises, and market upheavals in many OECD and developing economies. Drawing on a variety of interdisciplinary perspectives from leading US and European scholars, this book analyses how capitalism and national capitalisms are changing in this context. It focuses on the economic rise of new countries such as the BRICs, the increasing influence of regional organizations such as the EU and NAFTA, and new forms of private and public international regulation. It also considers how states are adapting their economic policies and processes in this new environment, and the consequences of these adaptations for inequality and risk within different societies. These changes are linked to how firms are developing new strategies for organizing global value chains and the application of scientific knowledge to the commercialization of products in contexts where financial markets are becoming more uncertain and crisis prone, and where different groups are making new demands for more effective forms of corporate governance and corporate social responsibility. Drawing on examples from Europe, North and Latin America, and Asia, it illustrates the complex ways in which different forms of national capitalism are adapting and changing their institutions in response to international financial markets, the global financial crisis, the development of cross-border value chains, and expansion of multinational firms"

"As a department manager, the last thing you want to think about is numbers. But the truth is, that's the only thing your executives and senior managers are thinking about so it's crucial to understand key financial information like balance sheets, income statements, cash flow statements, budgets and forecasts, and annual reports. With over 40,000 copies sold, "The Essentials of Finance and Accounting for Nonfinancial Managers" has long provided readers with insight into the financial fundamentals. It demystifies the role accounting and finance play in a corporation, demonstrates how financial decisions reflect business goals, and shows how managers can connect corporate financial information directly to their own strategies and actions. Now revised to reflect new accounting and financial standards, the second edition includes: strategies for getting your share of the budget; new case studies and practice sessions; an explanation of Sarbanes-Oxley and its relevance to nonfinancial managers; how to manage cash flow in tough times; fraud detection tools; and, an expanded glossary including up-to-the-minute business concepts and terminology."

"[This book focuses on the achievements, current trends and further potential of microfinance to scale-up and serve many more clients with financial services that enable them to improve their living conditions. The book asks what it takes to achieve sustainable impact : to know your clients and to understand their needs, to treat them in a fair and transparent way, and to safeguard the synthesis between the financial and social dimension of sustainable microfinance. The book also sheds light on the future funding landscape and what is necessary to bring more commercial funders on board while ensuring that these new funders will continue the commitment to responsible finance. While being forward looking, the book reflects the debate on core values of microfinance, triggered by recent criticisms of an approach that was hailed as a panacea in the beginning and which had proved over time as one of the most effective models of development finance. These criticisms emerged over signs of overheating in some markets, particularly the 2010 events in Andhra Pradesh, and turned into an assumption of a worldwide microfinance crisis, putting seriously at stake the good reputation microfinance had enjoyed so far., This book focuses on the achievements, current trends and further potential of microfinance to scale-up and serve many more clients with financial services that enable them to improve their living conditions. The book asks what it takes to achieve sustainable impact : to know your clients and to understand their needs, to treat them in a fair and transparent way, and to safeguard the synthesis between the financial and social dimension of sustainable microfinance. The book also sheds light on the future funding landscape and what is necessary to bring more commercial funders on board while ensuring that these new funders will continue the commitment to responsible finance. While being forward looking, the book reflects the debate on core values of microfinance, triggered by recent criticisms of an approach that was hailed as a panacea in the beginning and which had proved over time as one of the most effective models of development finance. These criticisms emerged over signs of overheating in some markets, particularly the 2010 events in Andhra Pradesh, and turned into an assumption of a worldwide microfinance crisis, putting seriously at stake the good reputation microfinance had enjoyed so far.]"