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Pengaruh Leverage, Growth Opportunity dan Firm Size Terhadap Keputusan Hedging Pada Perusahaan Sektor Cosumer Goods Industry Yang Terdaftar Pada BEI Vera Nanda; Darmawati Muchtar; Halida Bahri
Jurnal Ilmu Manajemen Vol 10 No 4 (2022)
Publisher : UNESA In Collaboration With APSMBI (Aliansi Program Studi dan Bisnis Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.021 KB) | DOI: 10.26740/jim.v10n4.p1160-1171

Abstract

This study aims to examine the effect of leverage, growth opportunity, and firm size on hedging decisions by consumer goods industry firms. The sample of this study was 28 firms for the period 2016-2020. This study used balance panel data with 140 observations. The method of this study is Binary logit estimation, in which the dependent variable is a dummy with 1,0 for the firm using hedging and otherwise. This study finds that leverage positively affects hedging decisions but is not significant. The rising debt would lead the companies to hedge asset instruments. Growth Opportunity has a different effect, whereas growth opportunity has a negative and insignificant effect. The findings do not correspond to the hypothetical expectation. They are also not in line with the theory, which states that there is a linear relationship between investment opportunities and hedging decisions. The findings do not support the expected hypothesis. They are also not in line with the theory, which states that there is a linear relationship between investment opportunities and hedging decisions. Furthermore, the effect of firm size on hedging decisions is positive and significant. The larger firm size would lead increase in the hedging decision in Indonesia. The implication is that the company's management must focus more on the impact of investment opportunities with the company's policy of conducting low hedging. A higher investment opportunity has a higher risk of getting a return.
Strategi Komunikasi Satgas Covid-19 Dalam Penerapan Protokol Kesehatan di Warung Kopi Kota Lhokseumawe Khairunnisa; Muhammad Fazil; Cut Andyna; Masriadi; Halida Bahri
Cendekia : Jurnal Hukum, Sosial dan Humaniora Vol. 1 No. 1 (2023): Cendekia : Jurnal Hukum, Sosial dan Humaniora
Publisher : Lembaga Pusat Studi Sosial dan Humaniora [LPS2H]

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (532.866 KB)

Abstract

Strategi komunikasi yang dilakukan oleh Satgas Covid-19 Lhokseumawe dalam penerapan protokol warung kopi ada dua yaitu strategi komunikasi langsung berupa sosialisasi dan strategi komunikasi bermedia dengan cara membagikan surat edaran walikota, poster, dan spanduk di setiap warung kopi serta juga membuat situs web Covid-19 Lhokseumawe agar memudahkan masyarakat dalam mencari informasi seputar Covid-19. Selain itu, protokol kesehatan yang diterapkan di warung kopi tersebut adalah menyediakan tempat cuci tangan, menyediakan poster atau spanduk mengenai imbauan memakai masker, menjaga jarak aman antarmeja agar tidak saling berdekatan, dan tidak mengadakan acara yang bisa menimbulkan kerumunan, serta jumlah konsumen yang berkurang akibat aturan mengurangi mobilitas. Hambatan yang sering ditemukan oleh Satgas Covid-19 Lhokseumawe dalam penerapan protokol kesehatan di warung kopi adalah kurangnya kesadaran masyarakat dalam menaati protokol kesehatan.
THE EFFECT OF CASH TURNOVER, INVENTORY TURNOVER AND RECEIVABLES TURNOVER ON PROFITABILITYAT A FOOD AND BEVERAGES COMPANY ON THE INDONESIAN STOCK EXCHANGE Ristati; Sri Wahyuni; Chairil Akhyar; Halida Bahri
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 4 (2024): April
Publisher : Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i4.144

Abstract

This study aims to examine the Influence of Cash Turnover, Inventory Turnover, and Accounts Receivable Turnover on Profitability in Food and Beverage Companies listed on the Indonesia Stock Exchange. The data used in this study is secondary data from 18 companies over six years. The method used to analyze the relationship between independent variables and dependent variables is the multiple linear regression analysis method. The results show that Cash Turnover has a positive and significant influence on profitability in Food and Beverage Companies listed on the Indonesia Stock Exchange, Inventory Turnover has a positive and significant influence on profitability in Food and Beverage Companies listed on the Indonesia Stock Exchange, and Accounts Receivable Turnover has a positive and significant influence on profitability in Food and Beverage Companies listed on the Indonesia Stock Exchange.