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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) IMPACTS: International Journal of Empowerment and Community Services
Herma Wiharno
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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The Evaluation Of Policies Hedging Transactions with Derivative Instruments Rahmawati, Teti; Herma Wiharno
Jurnal Riset Keuangan dan Akuntansi Vol. 11 No. 1 (2025): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v11i1.11680

Abstract

The study aims to analyze and obtain empirical evidence to test the effect of internal and external factors on the decision to use derivative instruments in hedging transactions and the disclosure of hedging transactions in the company's annual report. This research is important to obtain data on the determining factors that can encourage companies to carry out hedging transactions and their disclosure in the financial statements. This research was conducted using Logistic Regression analysis. Data were collected from IDX LQ45 from February to June 2023 with purposive sampling so that 34 companies or 170 samples were obtained from 2018-2022. Profitability, leverage, and exchange rate have a significant positive effect on hedging decisions. Thus, the higher the profitability and leverage obtained by the company and the exchange rate also increases, the higher the possibility that the company will make hedging decisions. Meanwhile, liquidity, firm value, and growth opportunity have a significant negative effect on hedging decisions, which indicates that the possibility of hedging transactions will increase if the three variables decrease.
Pentahelix Stakeholder Synergy in SMEs Development to Accelerate the Achievement of Village SDGs Targets Rahmawati, Teti; Enung Nurhayati; Herma Wiharno; Andri Ahyanto; Rencha Nur Marsandi
IMPACTS: International Journal of Empowerment and Community Services Vol. 3 No. 1 (2024)
Publisher : Faculty of Economics Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/impacts.v3i1.18870

Abstract

Purpose ­ This community service aims to to achieve the Penta helix synergy of stakeholders who can be involved in MSME development to accelerate the achievement of Village SDGS targets. Methods - The method that will be used in this activity is the Participatory Development approach which involves community participation in the implementation of activities Result and discussions - The pentahelix concept combines their roles to develop knowledge innovation. These different potentials can be transformed into products and services that are valuable and beneficial to society. Through this Service Activity, FGD has been carried out among stakeholders consisting of MSME Players, Industry Players who will accompany MSMEs, Village Government, Community, LPM, Media, and Academics. In the FGD, their respective roles and duties were outlined to assist the development of MSMEs in the Ciporang sub-district. stakeholders consider that MSMEs have a reasonably high contribution in achieving the Village SDGS target. The average perception of all stakeholders is above 70 percent. Even for village governments, it is considered that MSMEs contribute to achieving SDGS targets above 80%. Conclusion - Five community elements are involved in the pentahelix collaboration for MSME development to support the acceleration of SDGS achievement: Academy, All stakeholders consider that MSMEs contribute reasonably well to achieving the Village SDGS target. The average perception of all stakeholders is above 70 percent. Even for village governments, it is considered that MSMEs contribute to achieving SDGS targets above 80%.
Co-Authors Andri Ahyanto Enung Nurhayati Rencha Nur Marsandi Sri Rahayu