Penerapan Analisis Portofolio Saham dalam Rangka Optimalisasi Return dan Minimlisasi Risiko pada Perusahaan Blue Chips
DOI:
https://doi.org/10.26740/bisma.v1n2.p103-118Keywords:
Historical cost, general price level, special price level, inflation, financial accountingAbstract
A financial accounting established by a company is the financial accounting that is going on the basis of previous events with the stable prices assumption. The truth of the excess of costs such as historical cost on the real transaction can be tested and proved by objective evidences, so that the financial accounting formed on the basis of historical cost is believable to be audited well. In fact, the change of price always happens and moreover it is inclined to rise. In other word, there will be inflation. Related with the fact, the historical cost concept applied in the financial accounting is judged to give less information to make a decision. The objectives of the study are to describe the inflation of accounting treatment by using General Price Level Accounting (GPLA) and Current Cost Accounting (CCA) methods as an additional report rather than the conventional financial accounting as the main report, and to know the additional financial accounting. The methods used are General Price Level Accounting (GPLA) and Current Cost Accounting (CCA) methods. In conclusion, the inflation accounting as an additional information is very useful for the financial accounting users to make economics decision. Furthermore, it also benefits in order to maintain the capital as the first period so that the continuity of companys activity runs wellReferences
Anoraga, P. 2001. Pengantar Pasar Modal. Jakarta. : Rineka Cipta.
Darmadji, T.2001. Pasar Modal Indonesia:Pendekatan Tanya Jawab. Jakarta : Salemba Empat.
Halim, A. 2005. Analisis Investasi. Edisi Kedua. Jakarta : Salemba Empat.
Husnan, S. 2001. Dasar-dasar Teori Portofolio dan Analisis Sekuritas. Edisi Ketiga. Yogyakarta : UPP AMP YKPN.
Husnan, S. dan Pudjiastuti, E. 2004. Dasar-dasar Teori Portofolio dan Analisis Sekuritas. Edisi Pertama. Yogyakarta.: UPP AMP YKPN.
Jogiyanto. 2003. Teori Portofolio dan Analisis Investasi. Edisi Ketiga. Yogyakarta : BPFE.
Mortono. 2002. Bank dan Lembaga Keuangan Lainnya. Yogyakarta : BPFE.
Nana. 2006. Penggunaan Analisis Portofolio Saham Pada Perusahaan Go Publik. Universitas Brawijaya. Malang.
Sartono. 2001. Manajemen Keuangan:Teori dan Aplikasi. Edisi Keempat. Yogyakarta : BPFE.
Subadyo. 2005. Bank dan Lembaga Keuangan Lainnya. Yogyakarta : STIE YKPN.
Sugiyono. 2007. Metodologi Penelitian Bisnis. Bandung : Alfabeto
Sunariyah. 2004. Pengantar Pengetahuan Pasar Modal. Edisi Keempat. Yogyakarta : UPP AMP YKPN.
Sutrisno. 2005. Manajemen Keuangan:Teori, Konsep, dan Aplikasi. Edisi Pertama. Yogyakarta : Ekonisia.
Tandelilin, E. 2001. Analisis Investasi dan Manajemen Portofolio. Edisi Pertama. Yogyakarta : BPFE.
Downloads
Published
How to Cite
Issue
Section
License
Copyright Notice.
The copyright of the received article once accepted for publication shall be assigned to the journal as the publisher of the journal. The intended copyright includes the right to publish the article in various forms (including reprints). The journal maintains the publishing rights to the published articles.