THE USE OF CORPORATE DERIVATIVE INSTRUMENTS IN FACING CRISES IN INDONESIA

Authors

  • Muhammad Syafri Universitas Negeri Makassar
  • Syamsu Rijal Universitas Negeri Makassar
  • Musran Munizu Universitas Hasanuddin Makassar
  • Eko Sudarmanto Universitas Muhammadiyah Tangerang
  • Sahabuddin Nanda Universitas Muhammadiyah Makassar

DOI:

https://doi.org/10.61397/mfc.v1i2.43

Keywords:

Derivative instruments, companies,crisis

Abstract

This research aims to analyze the company's use of derivative instruments in facing the crisis. The research method is qualitative research a research method used to understand social phenomena in depth. This type of research is library research which researchers carry out by collecting, studying and analyzing references or sources. obtained in writing or written form such as books, journals, articles, documents and other sources of information that are significant to the topic/title being researched. The research results show that the use of derivative instruments by companies in facing a crisis is an important strategy to protect asset value, manage risk and maintain business continuity. Derivative instruments can provide significant benefits, such as hedging against price or exchange rate fluctuations, better risk management, additional access to liquidity, and portfolio diversification.

References

A. Muri, Y. (2016). Metode Penelitian Kuantitatif, Kualitatif & Penelitian Gabungan. Prenada Media.

Abdu Rofiq, A. (2016). Menakar pengaruh masyarakat ekonomi asean 2015 terhadap pembangunan indonesia. https://repository.uinjkt.ac.id/dspace/handle/123456789/31357

Izzakiah, N., Akram, A., & Sasanti, E. E. (2017). EKSPOSUR RISIKO INSTRUMEN DERIVATIF, VOLATILITAS NILAI PERUSAHAAN DAN OPINI AUDIT GOING CONCERN. Jurnal Riset Akuntansi Aksioma, 16(1), Article 1. https://doi.org/10.29303/aksioma.v16i1.34

Laduni, I. I. (2022). PENGARUH INSTRUMEN DERIVATIF MINYAK MENTAH, INDEKS DOLAR AS, INDEKS SAHAM UNGGULAN, SUKU BUNGA FED DAN INFLASI AS TERHADAP HARGA FUTURES EMAS: ANALISIS PERIODE 2012-2021. Contemporary Studies in Economic, Finance and Banking, 1(4), Article 4.

Larasati, A. A., & Wijaya, E. (2022). Determinasi Faktor-faktor Keputusan Hedging dengan Instrumen Derivatif pada Perusahaan Manufaktur. Jurnal Bisnis Dan Manajemen, 9(2), Article 2. https://doi.org/10.26905/jbm.v9i2.8853

Mahendra, T., & Firmansyah, A. (2019). EVALUASI ATAS PENGUNGKAPAN TRANSAKSI DERIVATIF LINDUNG NILAI PADA PERUSAHAAN SUB SEKTOR PERBANKAN DI INDONESIA. 3.

Mohamed, M. I., & Shafiai, M. H. M. (2021). Peranan Pentadbiran Zakat, Infaq, Sedekah dan Wakaf Dalam Sekuriti Makanan Di Kalangan Golongan Rentan ketika Krisis. Jurnal Dunia Pengurusan, 3(4), Article 4.

Munizu, M., & Hamid, N. (2018). Mediation Effect of Innovation on the Relationship between Creativity with Business Performance at Furniture Industry in Indonesia. QUALITY MANAGEMENT, 19(165).

Niansyah, F. I. W., Indriana, P., & Firmansyah, A. (2018). Pemanfaatan Instrumen Derivatif Di Indonesia Dan Perbandingan Standar Akuntansi Terkait Derivatif. Jurnal Ilmiah Akuntansi Kesatuan, 6(2), 140–152. https://doi.org/10.37641/jiakes.v6i2.141

Putro, S. H., & Chabachib, M. (2012). ANALISIS FAKTOR YANG MEMPENGARUHI PENGGUNAAN INSTRUMEN DERIVATIF SEBAGAI PENGAMBILAN KEPUTUSAN HEDGING (Studi Kasus Pada Perusahaan Automotive and Allied Products Yang Terdaftar Di BEI Periode 2006-2010) [Other, Fakultas Ekonomika dan Bisnis]. http://eprints.undip.ac.id/35891/

Reinaldo, R. (2007). ANALISIS KETAATAN PENERAPAN GAAP 2001 (SFAS No.133) VERSUS PSAK No. 55 OLEH EMITEN NON-KEUANGAN DI PASAR MODAL INDONESIA [Universitas Widyatama]. http://repository.widyatama.ac.id/xmlui/handle/123456789/7061

Rifa’i, M. A., & Sina, R. I. (2019). Analisis Perkembangan Dan Resistansi Sukuk Korporasi Dalam Produk Pasar Modal. Al-Amwal : Jurnal Ekonomi Dan Perbankan Syari’ah, 11(1), Article 1. https://doi.org/10.24235/amwal.v11i1.4406

Sianturi, C. N., & Pangestuti, I. R. D. (2015). PENGARUH LIQUIDITY, FIRM SIZE, GROWTH OPPORTUNITY, FINANCIAL DISTRESS, LEVERAGE DAN MANAGERIAL OWNERSHIP TERHADAP AKTIVITAS HEDGING DENGAN INSTRUMEN DERIVATIF (Studi Kasus Pada Perusahaan Nonfinansial Yang Terdaftar Di BEI Periode 2010-2014) [Other, Fakultas Ekonomika dan Bisnis]. http://eprints.undip.ac.id/46577/

Suriawinata, I. (2004). Studi Tentang Perilaku Hedging Perusahaan dengan Instrumen Derivatif Valuta Asing. https://doi.org/10.13140/RG.2.2.17558.11846/1

Utomo, L. L. (2000). INSTRUMEN DERIVATIF: PENGENALAN DALAM STRATEGI MANAJEMEN RISIKO PERUSAHAAN. Jurnal Akuntansi Dan Keuangan, 2(1), 53–68. https://doi.org/10.9744/jak.2.1.pp

Zahra, R., Savitri, A. D., Violeta, E., & Rodiah, S. (2023). Transaksi Derivatif Lindung Nilai (Hedging) Pada PT. Krakatau Steel (Persero) Tbk. Jurnal Mutiara Ilmu Akuntansi, 1(4), Article 4. https://doi.org/10.55606/jumia.v1i4.1941

Downloads

Published

2023-11-04

How to Cite

Syafri, M., Rijal, S., Munizu, M., Sudarmanto, E., & Nanda, S. (2023). THE USE OF CORPORATE DERIVATIVE INSTRUMENTS IN FACING CRISES IN INDONESIA. Multifinance, 1(2), 71–80. https://doi.org/10.61397/mfc.v1i2.43

Issue

Vol. 1 No. 2 (2023): Multifinance

Section

Articles

License

Copyright (c) 2023 Muhammad Syafri; Syamsu Rijal, Musran Munizu, Eko Sudarmanto, Sahabuddin Nanda

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.