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Journal articles on the topic 'Return on Net Investment Cash Flow'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Stefanie, Stefanie, and Loh Wenny Setiawati. "PENGARUH NET PROFIT MARGIN, ARUS KAS OPERASI DAN REPUTASI AUDITOR TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR PERIODE 2014-2017." AJAR 2, no. 02 (2019): 1–18. http://dx.doi.org/10.35129/ajar.v2i02.79.

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Investments are made by investors to get a return. Return is a profit of an investment. Stock Return has a significant effect in determining the value of company’s stock. Investors will be interested to invest in companies with a high return. This research aimed to analysis the effect of net profit margin, operating cash flow and auditor reputation for the period 2014 – 2016 to stock return for the period 2015 – 2017 on manufacturing companies that listed on Indonesia Stock Exchange. Net profit margin is calculated by using net income after tax divided by total net sales for the period from au

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Sekolah Tinggi Ilmu Ekonomi Y.A.I, Diah Nurdiana. "JUMPA Vol.3 No.2 Juni 2016 PENGARUH INFORMASI LABA, ARUS KAS DAN SIZE PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA." Jurnal Manajemen dan Perbankan (JUMPA) 3, no. 2 (2016): 53–88. http://dx.doi.org/10.55963/jumpa.v3i2.198.

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This research aims to know the influence of net profit, cash flow, and the size of the company against the return of shares in food and beverage companies listed on the Indonesia stock exchange (idx) either partially or simultaneous. In this study used methods of empirical research. The variables examined, namely net profit, operating cash flow, cash flow, cash flow investment funding, the size of the company and the return of shares. The population used in this study are food and beverage companies listed on the Indonesia stock exchange (idx) as many as 12 companies. Data collection tec

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Sukamdani, Lorasitaniajeng, Gaguk Apriyanto, and Moh Burhan. "Investment Feasibility in the Framework of Implementation Cooperation in the Utilization of Regional Property." International Journal of Finance & Banking Studies (2147-4486) 12, no. 3 (2023): 13–23. http://dx.doi.org/10.20525/ijfbs.v12i3.2866.

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This study aims to analyze the feasibility of investment in the framework of implementing cooperation in the utilization of assets or goods owned by the local government using descriptive semi-qualitative methods. In conducting the analysis, researchers used the investment feasibility approach is the Net Present Value (NPV) method to measure the present value of the expected net cash flow of a project, Internal Rate of Return (IRR) is the discount rate that makes the NPV of the project zero, Profitability Index (PI) to measure the relationship between the present value of net cash flow and ini

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PARTHASARATHY, V. R. PERRY. "Managing uncertainty: A case for using real options with option pricing model (OPM) to evaluate capital investment." TAPPI Journal 12, no. 7 (2013): 69–77. http://dx.doi.org/10.32964/tj12.7.69.

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The pulp and paper industry relies heavily on the traditional discounted cash flow-based net present value (DCF-NPV) for making capital investment decisions. The deficiency of the DCF-NPV model is that it is static; once a pattern of cash flow is established, management does not have the option to change the direction when new information is available. However, flexibility to alter the investment decision is a powerful strategic and capital investment tool. Abundant research has established strong precedence for applications of “real options” in operational and strategic settings to provide us

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Basnet, Ganesh Bahadur. "Multiple Internal Rates of Return and Decision Criteria Among Mutually Exclusive and Independent Projects." NUTA Journal 8, no. 1-2 (2021): 58–68. http://dx.doi.org/10.3126/nutaj.v8i1-2.44042.

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This paper focuses on solving methods of unique and multiple internal rates of return of the series of cash flow when net present value is equal to zero, and decision criteria of accepting the independent project. When a project's cash flow has only two sign variations, the internal rate of return (IRR) rule is simple and for analysis, the case with an investment’s cash flows with three or more sign variations to have multiple solutions. The study, also, discussed selecting the best one among mutually exclusive projects on the basis of incremental internal rate of return (IRR) analysis. In the

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Myniv, R. M. "Methodical approaches to the assessment of investment attractiveness of agricultural enterprises." Scientific Messenger of LNU of Veterinary Medicine and Biotechnologies 21, no. 93 (2019): 63–69. http://dx.doi.org/10.32718/nvlvet-e9313.

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Evaluation of investment efficiency is central to the process of justifying and selecting possible options for investing in investment projects, and is therefore a key to successful implementation of investment activities of agricultural enterprises. The main directions of financing of investment projects of agricultural enterprises are: purchase or construction of unfinished construction objects, new construction, expansion of existing enterprises, reconstruction of existing enterprises and technical re-equipment of existing enterprises. Two main groups of methods of assessing the cost-effect

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Khaerunnisa, Khaerunnisa, and Nafisah Nurulrahmatiah. "ANALISIS PENGARUH ARUS KAS OPERASI, ARUS KAS INVESTASI & LABA AKUNTANSI TERHADAP RETURN SAHAM PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA." MANAJEMEN DEWANTARA 6, no. 2 (2022): 269–81. http://dx.doi.org/10.26460/md.v6i2.12640.

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     Informasi Naskah   Abstrak     Diterima: Revisi: Terbit:   This study aims to determine the effect of operating cash flow, investment cash flow and accounting profit on stock returns in banks listed on the Indonesia Stock Exchange. This research is an associative type with the research instrument in the form of a list of tables consisting of operating cash flow, investment cash flow, net income and share price of PT. Bank Rakyat Indonesia, Tbk, PT. Bank Negara Indonesia, Tbk ,

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Putri, Sefka Anggraini, Reni Oktavia, and Widya Rizki Eka Putri. "Pengaruh Kinerja Keuangan Terhadap Rate of Return (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2014-2018 )." Jurnal Akuntansi dan Keuangan 25, no. 2 (2020): 101–17. http://dx.doi.org/10.23960/jak.v25i2.136.

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The purpose of this study was to examine the effect of financial performance on the rate of return. The indicators used to measure financial performance are return on investment, net profit margin, earnings per share, operating cash flow, economic value added. This study uses secondary data with a population of companies listed on the Indonesia Stock Exchange (BEI) 2014-2018. The method used to determine the sample using purposive sampling. Consists of 19 industrial mining companies with 56 samples. The analysis method used is multiple regression analysis. The results of hypothesis testing sho

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Made Bayu Anggara, I., Yusria Darma, and Mubarak Mubarak. "Analysis of Return on Investment Associated with Changes in Operational Time in the Construction of the Sigli-Banda Aceh Toll Road." Journal of World Science 2, no. 2 (2023): 250–60. http://dx.doi.org/10.58344/jws.v2i2.222.

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Introduction: The Sigli–Banda Aceh Toll Road is a 74.2 km road network built to shorten the distance and travel time from Padang Tiji District to Baitussalam District. The problem in this research is that the Government is late in land acquisition, so PT. Hutama Karya (Persero) as the concessionaire in the implementation of toll road construction is constrained at a number of locations. Delays in land acquisition and construction implementation can have an impact on net profits and return on investment at the end of the concession period. This study aims to determine the impact of delays in la

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Fariza Febriana and Nunung Aini Rahmah. "THE EFFECT OF NET INCOME, OPERATING CASH FLOW, INVESTMENT CASH FLOW, AND FUNDING CASH FLOW ON STOCK RETURNS (CASE STUDY OF ENTERPRISES REGISTERED IN THE LQ45 INDEX ON THE INDONESIA STOCK EXCHANGE 2018-2022)." International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) 2, no. 5 (2024): 1789–801. http://dx.doi.org/10.61990/ijamesc.v2i5.297.

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Stock returns represent the profits gained from investing in stocks. Investors typically seek out shares of Enterprises that promise the highest returns. This investigation seeks to understand the relationship among net income, operating cash flow, investment cash flow, and funding cash flow, and how they affect stock returns. The study focuses on Enterprises registered on the Indonesia Stock Exchange under the LQ45 index from 2018 to 2022. Utilizing purposive sampling, data was collected from 23 Enterprises over a five-year period, outcoming in 115 samples. Secondary data was analyzed using m

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Liang, Hongru. "Applying Three Financial Analysis Methods in Investment: A Comparative Case Study." Advances in Economics, Management and Political Sciences 145, no. 1 (2025): 14–20. https://doi.org/10.54254/2754-1169/2024.ld19017.

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The three primary financial analysis techniques for real estate investment that are introduced and used in this study are Net Present Value , Internal Rate of Return , and payback period. The purpose is to demonstrate how these metrics help evaluate the profitability and efficiency of investment properties. Two residential flats were analysed over ten years using a case study approach. Cash flow models were developed to simulate rental income, maintenance costs, and taxes. The payback period indicated how long it would take to recoup the initial investment, the IRR evaluated each investment's

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Srimi Ayu Lestari, Mochamad Reza Adiyanto, Bambang Sudarsono, and Eni Sri Rahayuningsih. "Feasibility Study of Chicken Slaughterhouse Business Investment." Maro: Jurnal Ekonomi Syariah dan Bisnis 6, no. 2 (2023): 332–41. http://dx.doi.org/10.31949/maro.v6i2.7233.

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This research aims to analyze the feasibility of investing in a Poultry Slaughterhouse business at CV Rafika Foods Indonesia from a financial aspect. This research uses a quantitative method with purposive sampling. The investment feasibility analysis tools used are Net Present Value, Internal Rate of Return, Average Rate of Return, Profitability Index, Break Event Point, Payback Period, Discounted Cash Flow, and Shutdown Point. The data obtained is primary data using interview techniques directly at the place of business. The calculations carried out resulted in a positive Net Present Value o

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13

Zinkhan, F. Christian. "The Term Structure of Interest Rates and the Evaluation of Forestry Investments: A Note." Southern Journal of Applied Forestry 12, no. 4 (1988): 256–58. http://dx.doi.org/10.1093/sjaf/12.4.256.

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Abstract The forestry literature generally assumes that the appropriate discount rate to be used in the estimation of a given investment's net present value is the same over its lifetime. However, the values of many alternative investments such as stocks and bonds often reflect term structures that are not flat. That is, the relationship between the number of years to maturity of an investment and that investment's required rate of return is often a significant consideration. This note suggests a procedure for incorporating a consideration of the term structure of interest rates into the deter

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Nova Lia Situmorang, Ramadhani Nurfitria, Nehemia Apriyani Panjaitan, Cantika Ramadina PD, and Tri Yulaeli. "Pengaruh Arus Kas, Laba, Arus Kas Investasi, Arus Kas Operasi dan Arus Kas Pendanaan (Literature Review Manajemen Keuangan)." Sammajiva: Jurnal Penelitian Bisnis dan Manajemen 1, no. 3 (2023): 216–34. http://dx.doi.org/10.47861/sammajiva.v1i3.366.

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An investor in investing always expects high stock returns. Therefore, investors must be able to assess which companies have good performance. Stock returns are a matter of great concern to investors considering the level of profit that investors will enjoy from their investments. Financial reports, especially those related to information on changes in cash flows, accounting profit, investment cash flows, funding flows and operating cash flows are important information that investors can use to assess company performance. This study aims to determine whether the information for investors to ma

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15

Fitria M, Ayu, Suhatmini Hardyastuti, and Lestari Rahayu Waluyati. "FINANCIAL PERFORMANCE OF STATE-OWNED PLANTATION COMPANY: THE CASE OF PT PERKEBUNAN NUSANTARA VII LAMPUNG." Journal of Agribusiness Management and Development 4, no. 2 (2023): 52–66. http://dx.doi.org/10.22146/jamadev.v4i2.13025.

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This research aims to analyze the financial performance (liquidity, profitability, and solvability) and cash flow (operational, investment, and funding activity) of PT Perkebunan Nusantara VII Lampung in 2012 – 2016. The method used is a descriptive method with a quantitative approach. The type of data used is secondary data. The results are Liquidity Ratio (Cash Ratio, Quick Ratio, and Current Ratio) of PT Perkebunan Nusantara VII decreased, the Profitability Ratio (Return on Asset, Return on Equity, Gross Profit Margin, Operating Profit Margin, and Net Profit Margin) fluctuated, and Solvabil

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Bouillon, Marvin L., B. Michael Doran, and Peter F. Orazem. "Human Capital Investment Effects On Firm Returns." Journal of Applied Business Research (JABR) 12, no. 1 (2011): 30. http://dx.doi.org/10.19030/jabr.v12i1.5834.

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This paper demonstrates that two measures of firm investment in specific human capital are significantly and positively correlated with long-term rates of return on investment. The final sample of 260 firms is a subset of the 805 firms included in the June 1984 edition of Forbes survey of executive compensation. We utilize two proxies for firm return-net income and cash flow. The return measures are scaled by both book value of total assets and market value of common stock yielding four alternative specifications of the rate of return measure. The firm investment in specific human capital meas

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Dr. P. Lavanya, Dr.T. Vara Lakshmi, and M. Dheeraj. "Optimized Investment Through Capital Budgeting." International Research Journal on Advanced Engineering and Management (IRJAEM) 2, no. 05 (2024): 1588–91. http://dx.doi.org/10.47392/irjaem.2024.0217.

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Optimized decision is required for planning, controlling and strategic allocation of resources. It aims to maximize the value and to enhance profitability, sustain competitiveness and to reach objective in pharmaceutical company through capital budgeting techniques. In this study Capital budgeting facilitates the allocation of resources towards projects or investments that generate the highest returns and to identify the rate of risk and return. The objective of the study is to conduct feasibility study and market analysis. It analyses cost estimates, revenue projections, and risk assessments

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Muhtazib Muhtazib and Muhamad Rifaldi. "Analisis Kelayakan Investasi Terhadap Penyewaan Alat Berat pada PT.Tri Daya Jaya Makassar." Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset 1, no. 5 (2023): 401–11. http://dx.doi.org/10.61132/lokawati.v1i5.455.

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The aims of this research are to analyze the feasibility of PT. Tri Daya Jaya Makassar company engaged in heavy equipment rentalsto add investment in the form of adding vehicles.The analytical methods usedNet Present value, Internal Rate Of Return, Profitability Index, and Payback Period.The result of Investment Feasibility with the Net Present Value (NPV) shows that the total Cash Flow PV is Rp. 44,790,364,139 while the total investment proposed by the company is Rp. 35,534,195,000and the result of Net Present ValueisRp. 9.256.169.139. Whereascalculation of Internal Rate Of Return (IRR), it a

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De Albornoz, Vicente, Antonio Galera, and Juan Millán. "Is It Correct to Use the Internal Rate of Return to Evaluate the Sustainability of Investment Decisions in Public Private Partnership Projects?" Sustainability 10, no. 12 (2018): 4371. http://dx.doi.org/10.3390/su10124371.

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Public Private Partnerships (PPP) are viewed by the private sector as investment projects. An investment criterion, such as the internal rate of return (IRR), widely used by practitioners, is thus necessary in order to determine if the opportunity is sustainable from an economic point of view and worth pursuing. However, a cash flow may have multiple IRRs—is it appropriate in the context of PPPs to use this criterion? This paper provides a clear proposition to determine the potential number of real positive IRRs a cash flow may have, depending on the number of sign variations and the value of

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Bućan, Lidija, and Radmila Marković. "The importance of cash flows in the economic assessment of the mining projects." Mining and Metallurgy Engineering Bor, no. 1-2 (2021): 93–98. http://dx.doi.org/10.5937/mmeb2101093b.

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The economic assessment and analysis of investment projects is aimed to show what the value will be achieved by the project for enterprise, region and wider community. The overall assessment of the project should be given by the investor, financier and ecology. The positive results of the project are certainly acceptable from the point of view of investors, but they do not have to be acceptable from the point of view of financiers and ecologists. This imposes a need for balancing the demands of all three sides. In the static evaluation of the project, the profit and loss account, profitability

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Jalić, Nemanja, Karmen Pažek, and Željko Vaško. "Cost-benefit Analysis of an Apple Orchard in the Republic of Srpska." Agricultura 19, no. 1 (2022): 17–24. http://dx.doi.org/10.18690/agricultura.19.1.17-24.2022.

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The aim of this study was to investigate the economic impact of an investment in an apple orchard in the Republic of Srpska, using the cost-benefit analysis method. All investment costs, annual production costs, production volumes and annual revenues were collected through an unstructured survey of the leading fruit production company in the Republic of Srpska "Agroimpex Nova" and based on similar studies from the region on this topic. Investments in fixed assets, materials, services, salaries, loans and depreciation costs were structured and calculated for a period of 15 years. In addition, a

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Kholik, Heri Mujayin. "Analisis Kelayakan Rencana Investasi Mesin Produksi Guna Memenuhi Permintaan." Jurnal Teknik Industri 8, no. 1 (2008): 31–36. http://dx.doi.org/10.22219/jtiumm.vol8.no1.31-36.

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Eka Surya Makmur is a company that produce plastic bag. For couple years before, this company can't fill the customers demand because the machine capacity. Because of that, the labor working overtime, but still not optimal and effected to financial aspect significantly. That's way, need accurate analysis to minimize the failed effect and increase company income. To solve the problem, its suggest to use Prediction Method to predicted the future quantitatively based on current data. NPV (Net Present Value) is different value between current investment and reseipt net cash in future. IRR (Interna

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Nuraidi, Tomy Aji. "Capital Budgeting pada Proyek Teknologi 5G." Jurnal Manajemen Bisnis dan Kewirausahaan 5, no. 2 (2021): 135. http://dx.doi.org/10.24912/jmbk.v5i2.11181.

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The development of digital business and internet technology in the telecommunications industry in Indonesia became a challenge for telecommunications companies, one of which is PT. Telkom Tbk. One study of the strategies that the author carefully regarding the analysis of Capital Budgeting on the 5th Generation (5G) technology project on PT. Telkom Indonesia (Persero) Tbk. and PT Telkomsel Tbk that using the cost benefit method. This study aims to provide a capital budgeting analysis to develop 5G network investment in Indonesia and assess investment feasibility. By using Payback Period calcul

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Kulakov, Nikolay, and Anastasia Blaset Kastro. "Evaluation of Financial Instruments Possessing Non-Conventional Cash Flow." Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438 12, no. 2 (2018): 7–17. http://dx.doi.org/10.17323/j.jcfr.2073-0438.12.2.2018.7-17.

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Investments are often justified and accepted based on the IRR as the main criterion of profitability. However, that criterion is hardly ever used to evaluate some financial instruments (e.g. short sales, options, futures and swaps). This is partially due to the fact that some instruments possess a cash flow describing a borrowing rather than an investment. Others have a non-conventional cash flow and, consequently, the IRR may be meaningless or impossible to determine. We describe a non-conventional cash flow of a financial instrument as a non-conventional project consisting of a sequence of s

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Nur Fajriah, Zaenal, and Solihin. "Kajian Ekonomi dengan Menggunakan Analisis Sensitivitas terhadap Biaya Produksi dan Harga Jual Sirtu CV Bumi Pasir Makmur di Kecamatan Leles, Kabupaten Garut, Provinsi Jawa Barat." Bandung Conference Series: Mining Engineering 5, no. 1 (2025): 119–28. https://doi.org/10.29313/bcsme.v5i1.17699.

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Abstract. Sirtu mining is an important sector in providing construction materials. CV Bumi Pasir Makmur is a sandstone mining company in Leles District, Garut Regency, West Java Province. Mining activities must consider economic feasibility, with indicators such as Net Present Value (NPV), Discounted Cash Flow Rate of Return (DCFROR), and Payback Period (PBP). This study aims to determine investment costs, production costs, income, economic feasibility of mining activities, and sensitivity analysis to see investment risks. Primary data include production targets, production costs, work schedul

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Wijaya, Darren Anthony, and Mandra Lazuardi Kitri. "Feasibility Study of PT XYZ's Villa Project In Seminyak, Bali." Journal Integration of Management Studies 2, no. 1 (2024): 101–17. http://dx.doi.org/10.58229/jims.v2i1.159.

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The tourism industry in Bali, a cornerstone of the local economy, faced a severe downturn due to COVID-19, resulting in declines in tourist arrivals and accommodations. However, the sector has seen a robust recovery, with tourist arrivals now exceeding pre-pandemic levels. Despite this, accommodations recovery has lagged, presenting a significant investment opportunity. PT XYZ aims to capitalize on this by developing a luxury villa in Seminyak, targeting the middle-to-upper tourist market. The planned investment of IDR 2,109,848,475 will be fully financed through equity. This study assesses th

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Kolobkova, I. "Methodology for efficiency evaluation of real investments with exceptional cash flow configuration." TRANSBAIKAL STATE UNIVERSITY JOURNAL 28, no. 5 (2022): 83–92. http://dx.doi.org/10.21209/2227-9245-2022-28-5-83-92.

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The methodology for efficiency evaluation of investment projects, concerning the calculation of several key indicators and making a decision on the advisability of project approval, is well-known in scientific spheres. It is based on the algorithm for evaluating portfolio investments, when the investment itself is initially and simultaneous. Further it generates a certain revenue flow to the owner of a security or physical asset. Real investments, such as capital or fixed assets investments are much more complex and diversified in their structure. The cash flow can naturally start with an infl

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Степаненко, О.І. "Властивості грошових потоків та ризики їх впливу на фінансову стабільність підприємства". Scientific Collection "InterConf+", № 44(197) (7 квітня 2024): 94–107. https://doi.org/10.51582/interconf.19-20.04.2024.009.

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The financial and economic activity of an enterprise is inextricably linked with the movement of cash, as a result of which cash flows are formed. The economic nature of the category "cash flows" in the field of enterprise economics, accounting, and management is studied. From the standpoint of micro- and macroeconomic relations, the properties of cash flows that contribute to ensuring the financial stability of the enterprise and the economic stability of the country are highlighted. It is substantiated that cash flows arise as a result of the implementation of the enterprise's operational, f

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Kulakov, Nikolay, and Anastasia Blaset Kastro. "Evaluation of Financial Instruments Possessing Non-Conventional Cash Flow." Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438 12, no. 2 (2018): 131–41. http://dx.doi.org/10.17323/j.jcfr.2073-0438.12.2.2018.131-141.

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Investments are often justified and accepted based on the IRR as the main criterion of profitability. However, that criterion is hardly ever used to evaluate certain financial instruments (e.g. short sales, options, futures and swaps). This is partially due to the fact that some instruments possess a cash flow describing a borrowing rather than an investment. Other instruments have a non-conventional cash flow and, consequently, the IRR may be meaningless or impossible to determine. We may describe a non-conventional cash flow of a financial instrument as a non-conventional project consisting

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Maldonado, Mayra, and Michael Corbey. "Social Return on Investment (SROI): a review of the technique." Maandblad Voor Accountancy en Bedrijfseconomie 90, no. 3 (2016): 79–86. http://dx.doi.org/10.5117/mab.90.31266.

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There is an increasing need and request from society to account for the social, economic, and environmental value that results from organizational activities. This trend has led organizations to initiatives like, e.g., Integrated Reporting (IR) and Corporate Social Responsibility (CSR). Nevertheless, at the level of investment projects, the focus of traditional investment appraisal techniques (like, e.g., Net Present Value) is still on future quantifiable operational cash flow after tax. Social or environmental effects of the investment are often not included in the calculation because these e

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Maldonado, Mayra, and Michael Corbey. "Social Return on Investment (SROI): a review of the technique." Maandblad Voor Accountancy en Bedrijfseconomie 90, no. (3) (2016): 79–86. https://doi.org/10.5117/mab.90.31266.

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There is an increasing need and request from society to account for the social, economic, and environmental value that results from organizational activities. This trend has led organizations to initiatives like, e.g., Integrated Reporting (IR) and Corporate Social Responsibility (CSR). Nevertheless, at the level of investment projects, the focus of traditional investment appraisal techniques (like, e.g., Net Present Value) is still on future quantifiable operational cash flow after tax. Social or environmental effects of the investment are often not included in the calculation because these e

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Fatmawatie, Naning. "Influence of Cash Flow and Net Profit on Stock Price." Al-Muhasib: Journal of Islamic Accounting and Finance 3, no. 1 (2023): 39–54. http://dx.doi.org/10.30762/almuhasib.v3i1.197.

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The value of the company will be reflected in its share price, so the stock price can be said to be a measure of the company's success. In addition, it can also be seen through the condition of profits and cash flow turnover. The better the company's performance, the share price will increase, so it is natural for issuers to maintain their share prices because they reflect the actual condition of the company. This study aims to analyze the effect of operating cash flow, investment cash flow, funding cash flow, and net income on stock prices. This type of research is quantitative associative. T

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Noerman, Iqbal, and Taufik Faturohman. "Investment Feasibility Analysis Using Discounted Cash Flow Valuation Method (Case Study: Gold Mine in Pit A PT XYZ)." Asian Journal of Engineering, Social and Health 3, no. 10 (2024): 2399–409. http://dx.doi.org/10.46799/ajesh.v3i10.445.

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Investment in the mining sector carries a high risk, so a comprehensive financial evaluation is required to ensure project feasibility. This study assesses the financial feasibility of gold mining investment in Pit A, PT XYZ, for the period 2025 to 2036. The purpose of this study is to evaluate the feasibility of the project through the analysis of key financial indicators such as Net Present Value (NPV), Internal Rate of Return (IRR), and Payback Period (PBP) using the Discounted Cash Flow (DCF) method. The DCF method was chosen due to its ability to project future cash flows and incorporate

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La Kamisi, Haryati, Yonette Maya Tupamahu, Sarlotha Y. Ulliana Purimahua, and Margaretha Rosalyn Apituley. "Feasibility of Cultivating Nutmeg (Myristica fragrans Houtt) in Sulamadaha Village, Ternate City, North Maluku Province." Agrikan Jurnal Agribisnis Perikanan 16, no. 1 (2023): 310–20. http://dx.doi.org/10.52046/agrikan.v16i1.1639.

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This study aims to determine the cash flow and feasibility of nutmeg cultivation based on the Net Present Value, Internal Rate of Return, Net B/C Ratio, Payback Period, and Break Even Point. The variables studied to determine cash flow are investment costs, operational costs, and revenues. This study uses a descriptive analysis method with a type of survey method. Respondents were taken by means of a census of 20 farmers. Primary data was obtained from direct interviews with respondents using questionnaires and secondary data was collected by documenting data from other sources. The results sh

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Pranee, Supattra. "MEASUREMENT DESIGN FOR SME’S BUSINESS PERFORMANCE IN BANGKOK." EUrASEANs: journal on global socio-economic dynamics, no. 3(10) (June 15, 2018): 07–12. http://dx.doi.org/10.35678/2539-5645.3(10).2018.07-12.

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This research study is dedicated to measurement design for SMEs business performance in Bangkok. The objective was to create some sort of a metrics for assessing the performance of SMEs in Bangkok. This is a documentary research since it is using secondary data. Analysis and synthesis methods were used in relation to the obtained information so that to come up with a measurement of business performance for SMEs operating in the city of Bangkok. Our research results found that the innovation management model of SMEs is usually composed of 3 structural elements: 1. Finance, 2. Customers, and 3.

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Park, Jin, Hyunseok Kim, and Jungwon Suh. "Korean Firms’ Share Repurchase Activities: Firm Characteristics, Financing and Investment." Korean Journal of Financial Studies 49, no. 5 (2020): 643–79. http://dx.doi.org/10.26845/kjfs.2020.10.49.5.643.

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This study examines Korean listed firms’ share repurchasing activities over the period 2006~2016 using the amount of net share repurchases from annual statements of cash flow. Korean firms use dividends rather than share repurchases as their primary payout method. Each year, the proportion of share repurchasing firms is lower than 20%, whereas the proportion of dividend-paying firms is around 70% or higher. Univariate analysis and Tobit regressions reveal that the incidence and amount of share repurchases increase with firm value, size, and cash flow. Our findings do not suggest that low valua

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Mihajlović, Milan, Milenko Zupur, Miodrag Zekić, and Maja Janjetović. "Comparativ analysis of project financing." International Journal of Economic Practice and Policy 21, no. 1 (2024): 1–17. https://doi.org/10.5937/skolbiz1-52942.

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In market economies, companies always evaluate the effect of long-term capital investments, that is, the net cash flow that is realized during the exploitation of the investment project. The importance of this topic is reflected in the fact that when evaluating investment projects, insufficient attention is still paid to social profitability and the impact of the project on, for example, the current account of the balance of payments. The analysis of the social profitability of the project refers to the determination of the investment project's contribution to the development of the national e

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Carpio, Carlos E., Charles D. Safley, and E. Barclay Poling. "Estimated Costs and Investment Analysis of Producing and Harvesting Muscadine Grapes in the Southeastern United States." HortTechnology 18, no. 2 (2008): 308–17. http://dx.doi.org/10.21273/horttech.18.2.308.

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This study estimates and compares the production costs and profitability of muscadine grape (Vitis rotundifilia) production under the single-wire (SW) and the Geneva double curtain (GDC) trellis systems with and without drip irrigation. Profitability analysis revealed that muscadine grape production can be a profitable venture. Irrigated muscadine grape vineyards were shown to be more profitable than nonirrigated vineyards. The comparison of the GDC trellis system and the SW trellis system indicates that the GDC trellis system is more profitable. Returns to land and management from muscadine g

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Baral, Srijana, Yanshu Li, and Bin Mei. "Financial Effects of the 2017 Tax Cuts and Jobs Act on Nonindustrial Private Forest Landowners: A Comparative Study for 10 Southern States of the United States." Journal of Forestry 118, no. 6 (2020): 584–97. http://dx.doi.org/10.1093/jofore/fvaa032.

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Abstract Changes in tax codes applicable to timberland investments can affect tax treatment of timber revenues and expenses. The 2017 Tax Cuts and Jobs Act (TCJA) is regarded as the most expansive overhaul of tax codes in the United States since 1986; however, our understanding of its effects on timberland investments for family forest owners has yet to be explored. Using the discounted cash-flow method, we estimated and compared effects of TCJA on land expectation value (LEV) and net tax from managing timberland for two classifications of median-income family forest owners in 10 southern stat

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Khoir, Misbahul. "Nilai Waktu Dari Uang Dalam Perspektif Ekonomi Islam." JES (Jurnal Ekonomi Syariah) 1, no. 1 (2016): 71–84. http://dx.doi.org/10.30736/jes.v1i1.5.

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The time value of money is associated with the current value and future value because the money received now is more worth than the money received in the future. However, is the concept of time value of money is appropriate and justified by the Shari'ah? The time value of money is a concept that says that the money of the one rupiah that can be received today is more worth than one rupiah which will be received in the future time. The concept of time value of money is needed by financial managers in making decision when will invest in an asset and determine the source of loan funds that will b

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Zakiyah, Tuti. "Metode Penilaian Investasi dengan Analisis Sensitivitas Pada Pendirian UMKM Premier Crepes." Jurnal Ilmiah Akuntansi dan Keuangan 7, no. 2 (2018): 150–63. http://dx.doi.org/10.32639/jiak.v7i2.194.

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ABSTRACTThe main purpose of the investment is to earn a profit or a high rate of return. That is, no investor wants to lose even loss of funds or capital that has been invested in certain instruments. Well, to make no mistake in taking investment decisions, obligatory for investors to conduct investment feasibility analysis. Investment feasibility can not be judged solely on the basis of assumptions or beliefs, but must be analyzed in depth from various aspects. Without careful consideration, investing is like buying a cat in a sack. That is, investors do not know clearly whether the investmen

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Zakiyah, Tuti. "Metode Penilaian Investasi dengan Analisis Sensitivitas Pada Pendirian UMKM “Premier Crepes”." Jurnal Ilmiah Akuntansi dan Keuangan 7, no. 2 (2018): 43–56. http://dx.doi.org/10.32639/jiak.v7i2.273.

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The main purpose of the investment is to earn a profit or a high rate of return. That is, no investor wants to lose even loss of funds or capital that has been invested in certain instruments. Well, to make no mistake in taking investment decisions, obligatory for investors to conduct investment feasibility analysis. Investment feasibility can not be judged solely on the basis of assumptions or beliefs, but must be analyzed in depth from various aspects. Without careful consideration, investing is like buying a cat in a sack. That is, investors do not know clearly whether the investment is pro

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Ching (USA), Hugh, Chien Yi Lee (China), and Benjamin Li (Canada). "From P/E Ratio to Fuzzy Infinite Spreadsheet—Mathematically Rigorous Derivations of the Zeroth and the First Order Solutions of Rate of Return." Journal of Research in Philosophy and History 5, no. 1 (2022): p7. http://dx.doi.org/10.22158/jrph.v5n1p7.

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The P/E Ratio (Price/Earning) is one of the most popular concepts in stock analysis, yet its exact interpretation is lacking. Most stock investors know the P/E Ratio as a financial indicator with the useful characteristics of being relatively time-invariant. In this paper, a rigorous mathematical derivation of the P/E Ratio is presented. The derivation shows that, in addition to its assumptions, the P/E Ratio can be considered the zeroth order solution to the rate of return on investment. The commonly used concept of the Capitalization Rate (Cap Rate = Net Income / Price) in real estate invest

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Khan, Basheer, Shawn Jagnandan, Antalov Jagnandan, and Shanomae Eastman. "TECHNICAL AND ECONOMIC ANALYSIS OF PRODUCING 250 KW POWER USING THE GASIFICATION SYSTEM AT THE VARIETY WOODS AND GREENHEART LIMITED SAWMILL IN GUYANA." International Journal of Engineering Applied Sciences and Technology 7, no. 6 (2022): 122–27. http://dx.doi.org/10.33564/ijeast.2022.v07i06.007.

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A technical and economic analysis was conducted on the viability of operating a 250 kW wood biomass gasification power plant to produce electricity for the sawmill at Variety Woods and Greenheart Ltd. in Guyana. The major economic cost factors considered in the gasification plant’s 20-year life comprised a wood chipper, pellet machine, gasification system and operation and maintenance cost. The researchers did a cash flow projection using a spreadsheet program to determine the net present value (NPV), internal rate of return (IRR), the payback period and the return on investment (ROI). The mai

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Sopacua, Elisabeth Andra Wilna, and Sansaloni Butar Butar. "The Effect of Business Strategy, Managerial Ability, Multiple Large Shareholders, and Earnings Management on Investment Efficiency." Jurnal Akuntansi Bisnis 21, no. 1 (2023): 1–13. http://dx.doi.org/10.24167/jab.v21i1.10190.

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Companies often withhold or reject projects that generate net present value. As a result, investment decisions are not optimal and lead to lower investment efficiency. This study examines the effect of business strategy, managerial ability, multiple large shareholders, and earnings management on investment efficiency. The sample was selected from companies listed on the Indonesia Stock Exchange for 2019-2021. Financial and insurance industry companies were excluded because they have different accrual characteristics. Several control variables are added to the regression model. The results show

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Sumantri, Sumantri. "ANALISIS KELAYAKAN INVESTASI USAHA KECIL WARNET (Studi Pada Warnet Bulian City Net Muara Bulian)." EKONOMIS : Journal of Economics and Business 2, no. 1 (2018): 92. http://dx.doi.org/10.33087/ekonomis.v2i1.34.

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Market Prospects At this time the need for information society is greatly improved, to meet this need required adequate facilities in order to send and receive good information, especially in telecommunication services. Warnet as a business that provides computer rental services to access the internet. Because the cafe business around Islamic High School is only 5 (five), then the researchers only do 1 sample. Assessments that have been done above with various methods of business feasibility study analysis then the business cafe "Bulian City Net" is feasible to run by looking at considerations

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Rajkumar, Aditya Vikram, and Jeffrey Williams. "Managing a Firm's Cash Flow Recovery Strategy." International Journal of Strategic Decision Sciences 3, no. 1 (2012): 60–80. http://dx.doi.org/10.4018/ijsds.2012010102.

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Traditional cash flow estimation techniques focus on generating net cash flow estimates period-by-period, which are then discounted by the firm’s cost of capital. While conceptually strong, this aggregation approach can be insensitive to the fine-grained detail so important to managing project cash flows, in particular, that investment returns are always a combination of growth (renewal) and decline (convergence) forces at work over the firm's life. As is demonstrated in this paper, the aggregation problem can be addressed by employing a cash flow recovery period (CFRP) framework, which distin

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Utomo, Bambang Tri. "Analisis Sensitivitas Biaya Dan Tingkat Produksi Terhadap Keekonomian Budidaya Pohon Jati." Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) 4, no. 2 (2024): 1171–83. http://dx.doi.org/10.47709/jebma.v4i2.4177.

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Penelitian ini bertujuan untuk membuat model pengembangan budidaya jati pada Kecamatan Tepus Gunung Kidul Tahun 2018-2042 dengan menggunakan metode enterprise budget dan untuk memastikan bahwa investasi budidaya jati layak secara finansial. Kriteria untuk menguji yang digunakan adalah Total Investment, Net Cash Flow (NCF), Net Present Value (NPV) dan Internal Rate of Return (IRR), Dari hasil pengujian diperoleh Total Investment sebesar Rp. 5.700.359.397,-, NCF sebesar Rp. 273.429.832.037,-, NPV sebesar Rp. 18.402.246.981, dan IRR sebesar 26,06%. Hal ini menunjukkan bahwa investasi budidaya jat

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Mohammad, Shibghatullah Henny Medyawati. "Business Plan - Web-Based Smartphone Repair Service." International Journal of Information Technology 3, no. 5 (2020): 1–10. https://doi.org/10.5281/zenodo.3685166.

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The purpose of this study is to create a dynamic website that provides information about the price of spare parts are updated every day and can be easily accessed by various types of smartphones, and perform financial planning analysis using financial statements, among others: income statement, cash flow statement. Then use the financial report in the form of net present value (NPV), payback period (PP) and return on investment (ROI) Business plan in this research is done by using strategic analysis method, namely Porter's 5 forces, business model canvas, marketing mix, and financial analy

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Khan, Sardar Javaid Iqbal, Sardar Adil Iqbal Khan, Muhammad Imran Khan, Rashid Nasir, and Rizwan Ayub. "Techniques for Investment Decision Making: An Analysis of Firms in Pakistan." Human Nature Journal of Social Sciences 6, no. 1 (2025): 218–28. https://doi.org/10.71016/hnjss/csfq9f66.

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Aim of the Study: This study aimed to investigate the capital budgeting decision-making techniques employed by firms in Pakistan, with a focus on the practices of the country’s largest companies. The research sought to identify the methods most commonly used by firms and explore the adoption of advanced financial techniques in the capital budgeting process. Methodology: A postal survey and cross-sectional data gathered from fifty-three sizable businesses in Pakistan served as the foundation for the study. It provided detailed information on the firms' capital budgeting practices, especially th

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