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APAKAH TINGKAT KONSERVATISME MEMPENGARUHI PER DAN ECR ? Gunawan, Nita; Sulistiawan, Dedhy
Jurnal Analisis Bisnis Ekonomi Vol 8 No 1 (2010)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

The purpose of this research is try to test the impact of conversatism level to PER and ERC. Theorically, conversatism accounting will show lower income. Lower income will produce lower EPS, but educated user of financial reporting will adjust it to higher market value because of more quality reported income. On ERC persprective, conversatism will decrease relevance, because it presents lower income and asset that should be reported. Using several statistical tests, the result show that conversatism lever to PER and ERC show no statistical relation. It means that market tent to consider on relevance than reliability of accounting information. This phenomenon supports to the IFRS adoption for Indonesian standard.
HEURISTIC THINKING ON DATA VISUALIZATION BASED ON DASHBOARD CASE STUDIES AT NATIONAL HOSPITAL SURABAYA Oktavianus, R Hendarto; Sulistiawan, Dedhy
JURNAL TEKNOLOGI DAN OPEN SOURCE Vol. 4 No. 1 (2021): Jurnal Teknologi dan Open Source, June 2021
Publisher : Universitas Islam Kuantan Singingi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/jtos.v4i1.1311

Abstract

Dashboard-based data visualization has various information is an option for presenting data is expected to support decision making. The ease of the dashboard isn't perfect, but it also has weakness. The nature of heuristic thinking makes users behave inconsistent with the rational decision-making process tobe an important issue. This study was conducted to explain the heuristic thinking behavior phenomenon from dashboard-based data visualization in the decision-making process. A qualitative approach is used with procedures and data collection based on interview techniques, observation and literature study. Data were observed from the National Hospital, Surabaya. The result is there is a bias in seeing data in a visual form, someone will tend to simplify the decision-making process. The contribution of this study is heuristic thinking on dashboard-based data visualization which can lead users to make irrational decisions.
The Psychological Effects of Decision Making on Stock Trading Sulistiawan, Dedhy
ANIMA Indonesian Psychological Journal Vol 20 No 1 (2004): ANIMA Indonesian Psychological Journal (Vol. 20, No. 1, 2004)
Publisher : Faculty of Psychology, Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/aipj.v20i1.4402

Abstract

Many of investment and financial management references develop concept and application of analysis under the assumption that business decisions are made in rational, and objective manner. In fact, investment and stock trading decision-making are influenced significantly bu subjectivity, emotion, panis, and overconfidence factors. This situation happens to most new investors. They argue that stock investment will give high profit in a short period of investment, making them over confidence in this business. These phenomena cause bigger greed stimulation, and many of them get significant losses because they have to face more experienced investor with more trading information. The other psychological aspect that can be investigated is panic selling in great disasters, for example The Tragedy of World Trade Center (WTC) and Bali Bomb, that affect irrational decision making of stock investors in Jakarta Stock Exchange (JSX). Hampir semua referensi manajemen keuangan dan investasi mengembangkan konsep dan aplikasi analisis di bursa saham dengan sumsi bahwa pengambilan keputusan bisnis dilakukan secara rasional, dan objektif. Kenyataannya pengambilan keputusan investasi dan perdagangan saham, banyak sekali dipengaruhi oleh faktor subjektivitas, emosi, kepanikan, dna arogansi dari pelakunya. Demikian pula yang terjadi pada mayoritas investor pemula, mereka memiliki pendapat bahwa investasi saham akan menghasilkan keuntungan dalam jumlah besar dan dalam waktu yang singkat, sheingga merek amemiliki ekspektasi yang besar dalam bisnis ini. Fenomena ini mengakibatkan rangsangan ketamakan dalam diri investor semakin besar, dan akibatnya banyak yang mengalami kerugian yang signifikan, karena mereka harus berhadapat dengan banyak orang yang berpengalaman dengan informasi yang lebih banyak. Aspek psikologis lain yang bisa diamati dalam pergerakan harga saham, adalah penjualan saham besar-besaran oleh investor secara panic pada saat terjadi bencana besar, seperti tragedy di World Trade Center dan Bom Bali, yang mempengaruhi pengambilan keputusan yang tidak rasional oleh investor saham di Bursa Efek Jakarta.