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Journal : Fundamental Management Journal

The Effect of EPS and Return on BEI IDX using Value Investing from Benjamin Graham: PENGARUH EPS DAN RETURN SAHAM TERHADAP IHSG BEI MENGGUNAKAN VALUE INVESTING DARI BENJAMIN GRAHAM Sitorus, Frangky Yosua; Hutasoit, Posma Sariguna Johnson Kennedy
Fundamental Management Journal Vol. 2 No. 1p (2017): ISSN: 2540-9816 (print) 2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1p.426

Abstract

This study intends to analyze the value of existing companies in Indonesia Stock Exchange (BEI) to select stocks which will gain a high level of return in the long term. Using fundamental analysis method of value investing Benjamin Graham, this method is used to select undervalued stocks, stocks that are expected to provide high returns over the long term. This study was conducted on 20 companies selected according to the criteria of value investing Graham of 331 companies that listed on the BEI in the period 2005 to 2012. With those datas, the research analyze the effect of Earning Per Share (EPS) and Return of the Shares on IHSG. Pooled Least Square method with the regression equation will be obtained. The result said that changes in the value of EPS is not a significant effect on changes IHSG in BEI, but changes in the value of stock returns has significant impact on IHSG changing, while the variable IHSG simultaneously influenced by both variables, EPS and stock return variable.
PENCATATAN PERSEDIAAN DAN PENETAPAN HARGA POKOK PERSEDIAAN PADA PT PERHUTANI (PERSERO) Sitorus, Frangky Yosua; Siagian, Yunus Meherlin; Malau, Melinda
Fundamental Management Journal Vol. 2 No. 1s (2017): ISSN:2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1s.545

Abstract

Trading companies play a major role in world economic activity. Entry and exit of goods, raises revenues and expenditures of money occurred. If you do not want to lose market share in the competitive trade, is the basis for an accountant to be ready and have the initiative in practice what is learned during bench formal. Theory education complex and in practice in the world of work more flexible and easier to apply. But a lot of difference between theory and practice that companies use a method that is more simple, effective and efficient. Findings are compared later writers get into new things that can be learned. When seeing things that do not fit with the theory learned, became something new to the author learned as stock in later day. Of making the report job training, the author makes a conclusion that can find companies in the register and in determining the cost of inventory to the hands consumer.Kata kunci: Aset, Persediaan, Pembelian, Penjualan