A Proposed Framework for Measuring Human Capital Intangible Value Component in Restaurant Organizations Using Economic Value Added

2007 ◽  
Vol 10 (3) ◽  
pp. 3-23 ◽  
Author(s):  
Kevin S. Murphy
Keyword(s):  
Human Capital ◽  
Economic Value ◽  
Value Added ◽  
Economic Value Added

scholarly journals Mengukur Kontribusi Human Capital terhadap Tujuan Perusahaan

2010 ◽  
Vol 1 (2) ◽  
pp. 388
Author(s):  
Brata Wibawa Djojo
Keyword(s):  
Human Capital ◽  
Human Resources ◽  
Economic Value ◽  
Value Added ◽  
Insurance Company ◽  
Economic Value Added ◽  
General Insurance ◽  
Factor Ii ◽  
Capital Value ◽  
Capital Return

Human capital is a valuable asset of any company, especially for competent human resources and contributes both to the company. The performance evaluation given to employees annually can be defined and standardized by the company. However, the question is how big the contribution of human resources to sales and profit contribution is. Case studies take data from one branch of a general insurance company in Indonesia, Jakarta branch. Measurement is done by taking samples of data from 2007, 2008, and 2009. The study measures the risk of several components: (i) Human Capital Revenue Factor, (ii) Human Economic Value Added, (iii) Human Capital Cost Factor, (iv) Human Capital Value Added, and (v) Human Capital Return on Investment. Results of research can provide guidelines for the management, especially for management of JLI in view of Human Capital contribution to corporate objectives, namely in terms of staffing and agency. 

scholarly journals PENGARUH HUMAN CAPITAL TERHADAP ECONOMIC VALUE ADDED PADA SEKTOR UMKM DI PROVINSI BALI

2020 ◽  
Vol 9 (3) ◽  
pp. 243
Author(s):  
Komang Agus Rudi Indra Laksmana ◽  
I Ketut Merta
Keyword(s):  
Human Capital ◽  
Defense Mechanisms ◽  
Small And Medium Enterprises ◽  
Economic Value ◽  
Value Added ◽  
Economic Value Added ◽  
Financial Reports ◽  
Research Findings ◽  
The Creation ◽  
Medium Enterprises

Micro, Small and Medium Enterprises (MSMEs) have a role in accelerating the economy of the community. The quality of MSMEs is largely determined by competitive advantage by utilizing resources that focus on developing or obtaining valuable resources and capabilities. The UMKM sector with intangible assets of MSME players, namely human capital towards the creation of economic value added or Economic Value Added (EVA) in MSMEs. The purpose of this study was to examine and explain the effect of human capital of MSME players in Bali on the achievement of Economic Value Added (EVA). This study uses a positivism approach. The population in this study was the UMKM in Bali Province, amounting to 450 UMKM, with a research sample of 212 MSMEs in Bali Province. The results of research findings that human capital have a significant positive effect on the creation of economic value added (EVA) in MSMEs. The average level of EVA on MSMEs is negative, which means that in general, MSMEs in Bali province have not been able to achieve EVA in their business management.The limitation in this study is the incomplete availability of MSME financial reports. In addition, further research is expected to add other contingencies, such as personality and defense mechanisms.

Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Pada Nilai Perusahaan

2011 ◽  
Vol 3 (2) ◽  
pp. 1-19
Author(s):  
Chermian Eforis ◽  
Rosita Suryaningsih
Keyword(s):  
Corporate Social Responsibility ◽  
Annual Report ◽  
Economic Value ◽  
Value Added ◽  
Market Value ◽  
Economic Value Added ◽  
Market Value Added ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Simple Regression

This study aims to determine the influence of the level of CSR disclosure in annual report to corporate values that proxies with Economic Value Added (EVA) and Market Value Added (MVA).   The objects of this study are companies that were included in Kompas 100 Edition of the second review in 2010.The chosen model of this research is simple regression which can be defined as a model that used the normal probability plot  for data normality test, DurbinWatson test for autocorrelation, graph plots to test heteroscedasticity, and saw the value of tolerance and VIF for multicollinearity test. Hypothesis is analyzed using simple regression method  The results showed that the level of CSR disclosure contained in the annual report has a significant influence on the EVA. The same results were also found on the MVA, where the level of CSR disclosure contained in the annual report has a significant influence on the MVA. Key words: Corporate Social Responsibility, Economic Value Added, Market Value Added

KOMPARASI KINERJA KEUANGAN MELALUI PENDEKATAN ECONOMIC VALUE ADDED (EVA) PADA PERUSAHAAN TRANSPORTASI DI JAKARTA

2018 ◽  
Vol 3 ◽  
pp. 223-232
Author(s):  
Dwi Urip Wardoyo
Keyword(s):  
Financial Performance ◽  
Service Industry ◽  
Economic Value ◽  
Value Added ◽  
Added Value ◽  
Economic Value Added ◽  
Test Analysis ◽  
Transportation Service ◽  
Income Statement

This study aims to compare financial performance through profitability generated by two market participants in the witness transportation service industry in Jakarta, namely PT. BB compared to PT. ETU, this assessment is measured not limited to the profit generated but more than that by measuring financial added value through the concept of Eonomic Value Added produced by the two companies. The population in this study were all taxi transportation service companies in Jakarta. The sampling method selected two taxi companies that have the largest market share in DKI Jakarta, namely BB Taxi and ETU Taxi. The test analysis used in this study is ratio analysis through profit calculation and economic added value from the annual income statement. This study shows that there are (a) determination of the ratio of profit levels, (b) Determination of the comparison of economic value added of the two companies. Keywords :  Financial performance, Economic Value Added (EVA)

LA FUSIÓN CARULLA-VIVERO, ¿CREÓ VALOR?

2014 ◽  
Vol 5 (10) ◽  
pp. 93
Author(s):  
Andrés Villegas Cortés ◽  
Luz Ángela Rojas La Rota
Keyword(s):  
Average Cost ◽  
Cost Of Capital ◽  
Economic Value ◽  
Weighted Average ◽  
Value Added ◽  
Economic Value Added ◽  
Estudio De Caso

El presente trabajo busca determinar si la fusión de las empresas Carulla-Vivero ocurrida en el año 2000 generó valor. Para esto, se estudia el conceptode valor, posteriormente se explica el estudio de caso como metodología deinvestigación para concluir con la exposición del caso mismo de la fusión, ysu resultado. Una vez realizado el análisis de las dos empresas, se hace unacomparación y una valoración por dos metodologías ampliamente aceptadas:los métodos Economic Value Added (EVA) - Weighted Average Cost of Capital(WACC) y Flujo de Caja Histórico, con lo cual se explora en su interior la fusióny se explican los resultados obtenidos en ella. Finalmente, se hace una seriede observaciones, conclusiones y recomendaciones sobre la fusión, asícomo de la metodología del estudio de caso, para el abordaje de temas de laadministración.

scholarly journals The Social Balance Sheet as Part of the Annual Report in Financial Institutions. A Case Study: Banco Bilbao Vizcaya Argentaria (BBVA)

2021 ◽  
Vol 13 (6) ◽  
pp. 3075
Author(s):  
Miguel Ángel Martín Valmayor ◽  
Beatriz Duarte Monedero ◽  
Luis A. Gil-Alana
Keyword(s):  
Annual Report ◽  
Economic Value ◽  
Balance Sheet ◽  
Value Added ◽  
Social Value ◽  
Economic Value Added ◽  
The Social ◽  
Social Balance ◽  
Corporate Social

In this paper, we examine the concept of the social balance sheet (SBS) and its evolution in corporate social reports that large companies have to issue today in their yearly statements. The SBS allows companies to evaluate their compliance with corporate social responsibility during a specific period and quantify its level of accomplishment. From a methodological perspective, this research analyzed the information that should be contained in the SBS report comparing economic value added (EVA) with other social value added statements (SVA), analyzing also in detail the case of Spain’s Banco Bilbao Vizcaya Argentaria (BBVA) bank as one of the pioneers in offering social reports. Along with this study, their metrics following EVA were recalculated and a more academic SVA statement was proposed for this specific case.

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