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All Journal Jurnal Akuntansi Journal of Economics and Business UBS Jurnal Akuntansi Trisakti
Chaerul D. Djakman
Universitas Indonesia
Economics, Econometrics & Finance

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Dampak Penerapan PSAK No. 50 Dan 55 (Revisi 2006) Terhadap Forward Earnings Response Coefficient Dan Relevansi Nilai Dari Derivatif Keuangan:(Studi Empiris Pada Perusahaan Keuangan Yang Terdaftar Di BursaEfek Indonesia) Oktavia Oktavia; Sylvia Veronica N.P. Siregar; Chaerul D. Djakman
Jurnal Akuntansi Vol. 21 No. 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i3.243

Abstract

This study aims to investigate the impact of Indonesian SFAS No. 50 and 55 (revised 2006) on the stock market’s ability to predict firms’ future earnings, which we refer to as stock price informativeness. Our proxy for the stock price informativeness is the forward earnings response coefficient, FERC. This study also investigated whether there is an increase in value-relevance of derivative financial instruments after the implementation of SFAS No. 50 and 55 (revised 2006) in Indonesia. This study found that: (1) the implementation of SFAS No. 50 and 55 (revised 2006) in financial firms which use derivative financial instruments, can increase the ERC but not increase the FERC, and; (2) After the implementation of SFAS No. 50 and 55 (revised 2006), the fair value of derivative financial instruments has significantly positive impact to the market value of equity. These findings suggest that the implementation of Indonesia SFAS No. 50 and 55 (revised 2006) has increased the transparency of derivative financial instrument.
THE IMPLEMENTATION OF RISK MANAGEMENT IN SOLID WASTE MANAGEMENT (SWM) TO ENHANCE THE QUALITY OF LIFE (A CASE STUDY OF AAP) John Mathiang Machar Mathiang; Chaerul D. Djakman
Jurnal Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i2.18171

Abstract

Effective solid waste management (SWM) is crucial for maintaining environmental sustainability and enhancing the quality of life in communities. However, improper waste management practices pose significant risks to public health, the environment, and social well-being. This study discusses implementing risk management strategies in SWM, focusing on the case of PT. Arta Asia Putra.org is a waste management initiative in a densely populated Malang, East Java urban area. By analysing the organisation’s risk assessment, mitigation measures, and community engagement, this research sheds light on the significance of integrating risk management principles to ensure a safer and healthier living environment. The results show that, while the company does try to effectively manage the risks inherent in its operations by providing safety kits and health insurance for employees working at the dumpsites, several significant challenges persist. These challenges include the absence of established risk management standards within the company, employee non-compliance with safety measures, and the lower educational levels of the workforce. These factors collectively hinder the company's ability to mitigate the risks associated with its operations entirely. To solve the said challenges, the study suggests that there should be comprehensive risk management standards, regular employee training awareness, and incentives for compliance to encourage employees to comply with safety measures
Evaluasi Distribusi Manajemen Rantai Pasok Komoditas Bahan Baku Industri Semen (Studi Kasus Pada PT X) Dian Aisyah Rahayu; Chaerul D. Djakman
Journal of Economics and Business UBS Vol. 12 No. 4 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i4.499

Abstract

Tujuan penelitian ini adalah mengevaluasi aktivitas dan efisiensi biaya distribusi dalam manajemen rantai pasok sehingga dapat memberikan rekomendasi perbaikan bagi perusahaan. Secara keseluruhan, hasil penelitian ini merupakan evaluasi kualitatif dengan menggunakan analisa isi deskriptif sebagai teknik evaluasi data dengan menggunakan data primer berdasarkan hasil wawancara, observasi dan dokumentasi dan data sekunder yang diperoleh dari data-data relevan perusahaan. Berdasarkan hasil wawancara yang dilakukan dengan GM of Department Trading & Business Development, diperoleh fenomena yang melatarbelakangi penelitian ini yaitu terdapat kondisi under supply serta biaya demurrage dan klaim kualitas. Karakteristik orisinalisasi penelitian ini adalah pembahasan yang komprehensif dalam distribusi rantai pasok dalam kaitannya dengan kuantitas supply, product quality serta aktivitas bongkar muat yang belum ada dalam penelitian sebelumnya. Hasil penelitian menunjukkan kondisi distribusi rantai pasok tidak optimal selama tahun 2019-2021 sehingga menyebabkan kondisi under supply dan loss supply dan tingginya demurrage dalam biaya bongkar muat yang disebabkan oleh kualitas komunikasi yang berjalan tidak efektif. Hasil ini mengimplikasikan bahwa komunikasi dan pemantauan yang optimal dalam distribusi rantai pasok sangat berperan penting terhadap kualitas distribusi dan efisiensi biaya yang ditimbulkan.
Co-Authors Dian Aisyah Rahayu John Mathiang Machar Mathiang Oktavia . Rusyda Amran Hamid Sylvia Veronica Siregar