MENGELOLA RESIKO DENGAN PRODUK DERIVATIF
Abstract: The main objective
of risk management is to minimize the potential for losses (risk) arising from
unexpected changes in currency rates, credit, commodities and equities. One of
the risks faced by companies is market risk (value at risk). This article aims
to explain that risk management can be one of them by using derivative
products. Derivative transactions is very useful for business people who want
to hedge (hedging) against a commodity, which always experience price changes
from time to time. There are three strategies that can be used to hedge the
balance sheet hedging strategy, operational hedging strategies and contractual
hedging strategies. Staregi contractual hedging is a form of protection that is
done by forming a contractual hedging instruments in order to provide greater
flexibility to managers in managing the potential risks faced by foreign
currency. Most of these contractual hedging instrument in the form of
derivative products. The management can enhance shareholder value by
controlling risk. -Party investors and other interested parties hope that the
financial manager is able to identify and manage market risks to be faced. If
the value of the firm equals the present value of future cash flows, then risk
management can be justified.
Penulis: Dandes Rifa
Kode Jurnal: jpakuntansidd080105
