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ANALISIS PERBANDINGAN HEDGING, SWAPS CONTRACT DENGAN FORWARD CONTRACT UNTUK MEMINIMALISASI KERUGIAN SELISIH KURS VALAS ATAS HASIL PENJUALAN EKSPOR Zeinora Zeinora
JABE (Journal of Applied Business and Economic) Vol 1, No 4 (2015): JABE
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Dalam perusahaan yang melakukan transaksi lintas negara (cross-border) terutama ekspor-impor pada umumnya akan dihadapkan pada risiko perubahan kurs mata uang asing, atau memiliki eksposur mata uang asing (foreign exchange exposure). Risiko perubahan kurs tersebut mempunyai dampak potensial pada tingkat profitabilitas, arus kas bersih dan nilai pasar perusahaan. Perusahaan yang melakukan transaksi lintas Negara ini dipastikan menggunakan mata uang asing sebagai instrumen derivatif dalam pembayaran maupun penerimaan. Transaksi bisnis baik penjualan maupun pembelian, umumnya dilakukan secara kredit dan menggunakan mata uang asing sebagai instrumen derivatif dalam pembayaran maupun penerimaan artinya penerimaan hasil penjualan ekspor maupun pembayaran atas impor akan terjadi di masa mendatang. Hal ini menyebabkan perusahaan dihadapkan pada masalah kemungkinan kerugian transaksi karena fluktuasi nilai tukar, maka diperlukanlah lindung nilai. Lindung Nilai (Hedging) adalah teknik manajemen risiko dengan menggunakan derivatif atau instrumen hedging lainnya untuk mengkompensasi (offset) perubahan nilai wajar atau perubahan arus kas terkait asset, kewajiban, dan transaksi-transaksi di masa depan. Pengaruh hedge accounting adalah, keuntungan atau kerugian atas instrumen hedging dan item-item yang dilindunginya diakui dalam periode yang sama. Dalam hal ini penulis memilih instrument derivative currency swap hedging dengan forward contract hedging. Penelitian ini bertujuan untuk mengetahui metode hedging yang menghasilkan nilai pendapatan yang lebih tinggi antara penggunaan swap contract dengan forward contract hedging. Kajian ini dilakukan melalui studi pustaka dengan membahas literature dan penelitian yang relevan serta publikasi yang terkait dengan topic makalah. Hasil kajian diharapkan dapat menjadi referensi bagi perkembangan perdagangan internasional di Indonesia.

ANALISIS PERBANDINGAN HEDGING, SWAP CONTRACT DENGAN OPTION CONTRACT UNTUK MEMINIMALISASI KERUGIAN SELISIH KURS VALAS DALAM PEMBAYARAN HUTANG IMPORT Zeinora Zeinora
JABE (Journal of Applied Business and Economic) Vol 2, No 3 (2016): JABE
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Investment activities in Indonesia have an impact on domestic market foreign exchange activity which can be affect the fluctuation of the exchange rate. In order to support the stability of the rupiah and as prudent step in ensuring the integrity and stability of financial corporation system have needs necessary steps to reduce pressure on the rupiah. Exchange rate fluctuation may also cause incertainty in the investment activity, so that hedging is a need for investment activity. Hedging is management risk technique by using derivatives or other hedging instruments to offset changes in fair value or cashflow changes in assets, liability, and future transactions. And effect of the hedge accounting is gain or loss on hedging instrument and the all item protects recocnized in the same period. In this case the author choose derivatives instrument currency swap hedging with option contracthedging. This research aims to find hedging method which review the lower debt payment among swap contract with option contract hedging. This study through literature,relevant research and publications related to the topic. Result of the study are expected to be a reference for development of international trade in Indonesia.

PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSET, PRICE BOOK VALUE DAN PRICE EARNING RATIO TERHADAP BETA SAHAM Study Empiris Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Periode (2008-2012) Zeinora Zeinora
JABE (Journal of Applied Business and Economic) Vol 2, No 1 (2015): JABE
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Tujuan penelitian ini untuk menginvestigasi pengaruh kinerja keuangan yang diproksikan dengan rasio-rasio yang terdiri dari Debt to Equity Ratio (DER), Return on Assets (ROA),Price Earnings Ratio (PER) dan Price to Book Value (PBV) terhadap risiko sistimatis (beta). Penelitian ini dilakukan terhadap 40 sampel perusahaan industri manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2008 sampai dengan tahun 2012. Metode yang digunakan dalam penelitian ini adalah analisis linear berganda sesuai dengan arah pembahasan pada analisis kontribusi pengaruh baik secara bersama-sama maupun secara sendiri-sendiri. Hasil penelitian menunjukkan variabel independen Debt to Equity Ratio, Return on Assets, Price Earnings Ratio, dan Price to Book Value, secara simultan memberikan pengaruh positif dan signifikan terhadap Beta. Secara parsial Debt to Equity Ratio berpengaruh positif dan signifikan terhadap risiko sistimatis (beta). Dari ketiga variabel tersebut Debt to Equity Ratio memberikan pengaruh yang paling dominan terhadap beta. Return on Assetsdan Price to Book Valuememberikan pengaruh negatif dan signifikan. ). Dari ketiga variabel tersebut Debt to Equity Ratio memberikan pengaruh yang paling dominan terhadap beta; sedangkan Price Earnings Ratio tidak memberikan pengaruh terhadap risiko sistimatis (beta).

HEDGING, FUTURE CONTRACT DENGAN OPTION CONTRACT UNTUK MEMINIMALISASI RESIKO FLUKTUASI KURS VALAS Zeinora Zeinora
Sosio e-Kons Vol 8, No 1 (2016): sosio e-kons
Publisher : Universitas Indraprasta PGRI

Company, which conducts international transactions such as export-import, generally will be faced by the changing of exchange rate risk or foreign exchange exposure. The changing of the changes exchange risk has potential impact to level of profitability, net cash flow and the company’s market value. This risk will be cause the Multi National Corporation (MNC) faces the possibilities problems of the transaction losses due to exchange fluctuation. To solve these type of problems, the company can use Hedging. Hedging is a tool of risk management techniques which use derivatives as alternative. In this study, researcher choose 2 types of derivative hedging instrument which are option contract and future contract hedging. This study aims to compare both derivative hedging instrument based on literature review. Keywords : Hedging, future contract, and option contract.

MANAJEMEN EKONOMI SEBAGAI SOLUSI PENATAAN KEHIDUPAN KELUARGA YANG LEBIH BAIK Endah Widati; Zeinora Zeinora; Arief Sasmoko
Sosio e-Kons Vol 8, No 3 (2016): sosio e-kons
Publisher : Universitas Indraprasta PGRI

Established and fulfilled life is the desire of almost everyone. However, due to a variety of things, this desire can not be achieved. Big spending and uncontrolled and unbalanced by income makes a family experiencing economic difficulties, especially for people who have low and uncertain incomes. One solution to manage income and expenditure is to apply economic management family. Therefore, this study aims at determining how economic management family implementations can be a solution for a better life. The research uses qualitative descriptive method. The results showed that by applying economic management family, a family could plan carefully their wants and needsKeyword: Economic management family, Happy family

Penerapan Metode Non Directive Dengan Menggunakan Peta Untuk Meningkatkan Aktivitas dan Hasil Belajar Bahasa Inggris Siswa di Kelas VIII SMP Ahmad Bakhtiar; Irfan Hadi; Nia Liska Saputri; Zeinora Zeinora; Nana Suyana
Jurnal Ilmiah Wahana Pendidikan Vol 8 No 24 (2022): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

The aims of this study were: (1) Class VIII-1 students' learning activities at SMP Negeri 10 Depok in applying the Non-Directive Method using Map Media. (2) student learning outcomes of class VIIII in applying the non-directive method using map media. The subjects in this study were 38 class VIII-1 students of SMP Negeri 10 Depok. Data collection techniques used direct and indirect communication, the data collection tool in this study used observation and test sheets. The tests used are in accordance with the achieved curriculum objectives and are taken from textbooks for class VIII SMP Negeri 10 Depok. To collect research data using worksheets and post tests. This research was conducted in 2 cycles, namely cycle I and cycle II. Each cycle has stages - the stages of planning, implementation, observation and reflection. The results of this study indicate that there is an increase in students' learning abilities with student mastery reaching 35.18% then increasing in cycle I to 46.22%. From the results of the research, it can be seen also the increase in students' learning abilities with worksheets in cycles. 1. the level of student completeness reached 69.44% then increased in cycle II to 94.44%. From the analysis carried out, it can be concluded that the non-directive learning method can increase student learning activities and outcomes in SMP Negeri 10 Depok students in the 2010/2011 academic year. Indonesia,

Peran Minat Baca dan Praktek Kewirausahaan Untuk Meningkatkan Hasil Belajar Kewirausahaan Pada Siswa SMK di Kabupaten Bogor Jawa-Barat Sigit Widiyarto; Irfan Hadi; Siti Alifah; Nia Liska Saputri; Ronald Haries Hamonangan; Nia Damayanti; Lusiana Wulansari; Zeinora Zeinora
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 10 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8105619

Interest in reading among students is still low. Students are only able to understand the procedural text well. Procedure text is a text description that contains the text of a program and tool. Students are expected to have an interest in reading well. Entrepreneurial practice is an important factor in the success of entrepreneurship lessons. This research uses quantitative. There is an influence of reading interest on entrepreneurship learning outcomes, there is an influence of practice on entrepreneurship student learning outcomes and there is a guide for reading interest and entrepreneurship practice on entrepreneurship learning outcomes for students of SMK Mulia Kencana, Bogor district. Respondents were 43 students of class XI SMK Mulia Kencana. Data is processed using SPSS 22. Data is processed by reliability and collinearity tests, then processed by hypothesis testing and the r Square test. Entrepreneurship learning needs to be improved in quality and attention for teachers and the government. Schools can reactivate programs to increase interest in reading and entrepreneurial practice

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