scholarly journals Value added and Profitability analysis of bamboo products in case of Banja district Awi zone Amhara regional state Ethiopia

2021 ◽  
Author(s):  
Mulat Mengistu ◽  
Asmamaw Alemu ◽  
Abebe Dagnew
Keyword(s):  
Value Added ◽  
Profit Margin ◽  
Primary Data ◽  
Profitability Analysis ◽  
Net Profit ◽  
Durable Products ◽  
Enterprise Level ◽  
Average Revenue ◽  
The Government ◽  
Change Mitigation

Abstract Background Bamboo meets a rising and diverse consumer demands and generates income and contribute to reforestation and climate change mitigation due to its rapid growth and environmentally friendly character. Most bamboo processing enterprises and farmer and consumers use manual technology and produce less durable products. Since there is no research conducted in the area related to profitability of different bamboo products and the distribution of value added Therefore, this study aims to analyse the profitability of bamboo products for producers, traders and processors in the same way it analyses the value added distribution among different agents. Methods To collect primary data 122 smallholder bamboo producers, 13 traders and 16 bamboo product processors were selected. To analyse the data descriptive statistics were employed. Results On average producers supply 374.79 bamboo culms and earn revenue of 7,623.23 ETB. The total value added at the producer level was 15.64 ETB per culm. On average local traders, retailers and wholesalers earn 7.52%, 9.51% and 9.23% of profit Margin and these traders earn average revenue of 66,420 ETB, 129,360ETB and 280,343 ETB respectively. Traditional bamboo product processors produce 687 traditional bamboo chairs on average per year and gained 3.06 ETB/culm as a net profit. Bamboo furniture enterprises on average process 823 modern bamboo chair per year and they earn 197.91 ETB per chair as a net profit. Higher value is added at bamboo furniture enterprise level and lower value is added at producer and trader level. Conclusion The result of the study revealed that all actors have positive profit and value is added by different chain actors and distributed to different agents. Bamboo furniture enterprises gained higher profit margin than traditional bamboo processors. The contribution of the bamboo sector to the government economy is limited. Based on the finding of the study, an effort should be made to increase the contribution of the sector to the national economy. In addition to this, providing working capital and working place and enhancing the processors’ skill and capacity to transform the business into more modern and profitable bamboo furniture enterprise is advisable.

scholarly journals Value Added and Profitability Analysis of Bamboo Products in Case of Banja District Awi Zone Amhara Regional State Ethiopia

2020 ◽  
Author(s):  
Mulat Mengistu ◽  
Asmamaw Alemu ◽  
Abebe Dagnew
Keyword(s):  
Value Added ◽  
Profit Margin ◽  
Primary Data ◽  
Profitability Analysis ◽  
Net Profit ◽  
Durable Products ◽  
Enterprise Level ◽  
Average Revenue ◽  
The Government ◽  
Change Mitigation

Abstract BackgroundBamboo meets a rising and diverse consumer demands and generates income and contribute to reforestation and climate change mitigation due to its rapid growth and environmentally friendly character. Most bamboo processing enterprises and farmer and consumers use manual technology and produce less durable products. Since there is no research conducted in the area related to profitability of different bamboo products and the distribution of value added Therefore, this study aims to analyse the profitability of bamboo products for producers, traders and processors in the same way it analyses the value added distribution among different agents.MethodsTo collect primary data 122 smallholder bamboo producers, 13 traders and 16 bamboo product processors were selected. To analyse the data descriptive statistics were employed.ResultsOn average producers supply 374.79 bamboo culms and earn revenue of 7,623.23 ETB. The total value added at the producer level was 15.64 ETB per culm. On average local traders, retailers and wholesalers earn 7.52%, 9.51% and 9.23% of profit Margin and these traders earn average revenue of 66,420 ETB, 129,360ETB and 280,343 ETB respectively. Traditional bamboo product processors produce 687 traditional bamboo chairs on average per year and gained 3.06 ETB/culm as a net profit. Bamboo furniture enterprises on average process 823 modern bamboo chair per year and they earn 197.91 ETB per chair as a net profit. Higher value is added at bamboo furniture enterprise level and lower value is added at producer and trader level.ConclusionThe result of the study revealed that all actors have positive profit and value is added by different chain actors and distributed to different agents. Bamboo furniture enterprises gained higher profit margin than traditional bamboo processors. The contribution of the bamboo sector to the government economy is limited. Based on the finding of the study, an effort should be made to increase the contribution of the sector to the national economy. In addition to this, providing working capital and working place and enhancing the processors’ skill and capacity to transform the business into more modern and profitable bamboo furniture enterprise is advisable.

scholarly journals Analisis Pengaruh PPn, PPnBM, dan PKB dengan Tarif Progresif Terhadap Daya Beli Konsumen Kendaraan Bermotor Roda Empat Di Makassar.

2020 ◽  
Vol 1 (1) ◽  
pp. 86-101
Author(s):  
Nurul Arfiah Hasibullah ◽  
Mursalim Mursalim ◽  
Muhammad Su'un
Keyword(s):  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Value Added ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Purchasing Power ◽  
The Public ◽  
Analysis Technique ◽  
The Government ◽  
Positive Effect

Pajak adalah kewajiban yang harus dibayar oleh masyarakat pada pemerintah untuk kegiatan pembangunan di segala bidang, Pajak dapat dikatakan keharusan atau kewajiban yang dibayar oleh masyarakat pribadi maupund badan. Penelitian ini bertujuan untuk menganalisa pengaruh pengenaan pajak pertambahan nilai, pajak penjualan atas barang mewah dan Pajak kendaraan bermotor tarif progresif terhadap daya beli konsumen. Populasi penelitian ini adalah konsumen kendaraan bermotor roda empat yang ditemui di kantor Badan Pendapatan Daerah Sulawesi Selatan,Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan sample Slovin,Teknik analisis data yakni analisis regresi linier berganda.Hasil peneltian  yaitu pengenaan PPN tidak berpengaruh terhadap daya beli konsumen, PPnBM mempunyai pengaruh positif signifikan, serta PKB tarif progresif berpengaruh positif pada daya beli konsumen kendaraan bermotor roda empat. Taxes are obligations that must be paid by the public to the government for development activities in all fields. Taxes can be said to be imperatives or obligations paid by private and maupund bodies of society. This study aims to analyze the effect of the imposition of value added tax, sales tax on luxury goods and progressive motor vehicle tax on consumer purchasing power. The population of this study is four-wheeled motor vehicle consumers found in the office of the South Sulawesi Regional Revenue Agency. Collecting data using primary data obtained from a questionnaire using the Slovin sample, the data analysis technique is multiple linear regression analysis. consumer purchasing power, PPnBM has a significant positive effect, and PKB progressive tariffs have a positive effect on the purchasing power of consumers of four-wheeled vehicles.  

scholarly journals Pengembangan Agroindustri Olahan Terong Belanda di Kabupaten Wonosobo Jawa Tengah

2020 ◽  
Vol 5 (1) ◽  
pp. 39-49
Author(s):  
Eni Istiyanti ◽  
Francy Risvansuna Fivintari ◽  
Elita Khairunnisaa
Keyword(s):  
Quantitative Analysis ◽  
Research Method ◽  
Fruit Juice ◽  
Value Added ◽  
Secondary Data ◽  
Added Value ◽  
Primary Data ◽  
The Government ◽  
Processed Products ◽  
Industry Needs

Tamarillo has soft characteristics and contains a lot of water so they are easily damaged if stored in fresh form, therefore it is necessary to have post-harvest handling in the form of processing in order to extend the shelf life. The study aims to analyze the costs, income, and profits, as well as the feasibility seen from the R / C, break event point (BEP), and the added value of various tamarillo processed products. The study was conducted in a survey of all tamarillo processed agroindustry in Wonosobo Regency, which amounted to 6 agroindustries. The research method used is descriptive quantitative analysis. The study uses primary data obtained through interviews and secondary data by means of documentation. Tamarillo processed products consist of candied, fruit juice, dodol, wajik, and candied pumpkin. The results showed that the production of candied tamarillo is the most compared to other processed products and can generate the greatest income and profits. All tamarillo processed products are feasible based on R/C, BEP, and value-added criteria. The development of tamarillo agro-industry needs the support of the government and related parties to provide education to consumers about the benefits of tamarillo.

scholarly journals Pengaruh Kinerja Keuangan terhadap Return Saham Perusahaan Property dan Real Estate

2018 ◽  
Vol 6 (2) ◽  
pp. 89
Author(s):  
Luvy Nurfinda ◽  
Lintang Venusita
Keyword(s):  
Stock Return ◽  
Economic Value ◽  
Value Added ◽  
Profit Margin ◽  
Analysis Tool ◽  
Economic Value Added ◽  
Return On Equity ◽  
Earnings Per Share ◽  
Net Profit ◽  
Property Companies

The indicators that often be used as an analysis tool for measuring financial performance are EPS, ROE, and NPM, that measure performance reflecting the company's ability to generate profits and returns on investment firms. Saturated sample method used in this study using a sample of seventeen companies listed in Indonesia Stock Exchange. Hypothesis testing was performed by using the classical assumption test and linear regression analysis.The results of this study showed that the variable of economic value added, earnings per share, and net profit margin had no significant effect on the stock return of the property companies. Meanwhile, the variable of return on equity had a significant effect on the stock return of the property companies. Simultaneously, the analysis results suggested that the variable of economic value added, earnings per share, return on equity, and net profit margin had an influence to the stock returns of 11.9%, while the remaining of 88.1% can be influenced by other factors.

scholarly journals Pengaruh Return On Equity, Rasio Operasi, Dan Cash Ratio Terhadap Tingkat Kesehatan Keuangan Yang Dimoderasi Oleh Penyertaan Modal dan Efektivitas Penagihan (Studi pada PDAM Bantul Tahun 2009-2019)

2020 ◽  
Vol 3 (2) ◽  
pp. 111-124
Author(s):  
Arinto Hendro Budiantoro ◽  
◽  
Sri Hermuningsih ◽  
Gendro Wiyono ◽  
◽  
...  
Keyword(s):  
Direct Investment ◽  
Profit Margin ◽  
Net Income ◽  
Financial Health ◽  
Return On Equity ◽  
Industrial Activities ◽  
Net Profit ◽  
Investment Capital ◽  
The Government ◽  
A Company

The finacial health of a company pertains its effort to mantain its survivability and industrial activities as well as measuring how far as a business entity can ensure its sound operation. The level of a company’s finacial health can be known by measuring its finacial performance. In this research financial health is studied with its correlation with Return On Equity, Operating Ratio, Cash Ratio, Equity Participation, and Colection Effectiveness. Return On Equity (ROA) measures the effectiveness of a company in maximizing its assets. Operating Ratio in this study relies on Net Profit Margin (NPM). This indicates how far the percentage of net income coming from each sale. Cash ratio is a measurement of minimum liquidity that a company must maintain. Equity Participation in this research refers to investment capital provided by the government either as equity or in the form of direct investment. Collection effectiveness describes the ratio between results from collection attempts relative to specified target.

scholarly journals Analisis Pengaruh Rasio Profitabilitas dan Economic Value Added terhadap Harga Saham pada Sub Sektor Industri Semen yang Terdaftar di Bursa Efek Indonesia

2016 ◽  
Vol 5 (2) ◽  
pp. 139
Author(s):  
Anggita Mugi ◽  
Abdul Kohar Irwanto ◽  
Yusrina Permanasari
Keyword(s):  
Time Series ◽  
Cross Section ◽  
Economic Value ◽  
Value Added ◽  
Profit Margin ◽  
P Value ◽  
Economic Value Added ◽  
Net Profit

<p>Penelitian ini bertujuan untuk mengetahui pengaruh <em>Return </em><em>o</em><em>n Asset (ROA), Return </em><em>o</em><em>n Equity (ROE), Net Profit Margin (NPM)</em><em>, </em><em>Earning Per Share (EPS)</em><em> dan </em><em>Economic Value Added (EVA)</em> terhadap harga saham. Sampel yang digunakan adalah perusahaan sub sektor industri semen yang terdaftar di BEI periode 2009-2011. Variabel independen yang digunakan adalah ROA, ROE, NPM, EPS dan EVA dengan variabel dependennya adalah harga saham. Metode analisis yang digunakan adalah regresi data panel yang meliputi data <em>cross section </em>dan <em>time series</em>. Hasil analisis regresi data panel menunjukkan bahwa secara simultan variabel ROA, ROE, NPM, EPS dan EVA berpengaruh secara signifikan terhadapa harga saham karena nilai p-value (0.000) &lt; alpha (0.05). Sedangkan secara parsial variabel EVA tidak berpengaruh secara signifikan terhadap harga saham karena nilai p-value pada EVA (0.0683) &gt; alpha (0,05) dan variabel ROA, ROE, NPM dan EPS berpengaruh secara parsial terhadap harga saham dengan nilai p-value berturut-turut sebesar (0.0002; 0.0013; 0.0008; 0.000). Hasil uji analisis koefisien determinasi adalah sebesar 95.51% hal ini bahwa variabel independen yang ada pada regresi ini mampu menjelaskan sebesar 95.51% dan sisanya 4.49% kemungkinan dijelaskan oleh faktor lain yang tidak dijelaskan ke dalam model ini.</p><em>Kata kunci : ROA, ROE, NPM, EPS, EVA,  Harga Saham</em>

scholarly journals ANALISIS PERKEMBANGAN KINERJA KEUANGAN PADA PT UNITED TRACTORS TBK

2020 ◽  
Vol 5 (2) ◽  
pp. 156
Author(s):  
Asmawati Asmawati
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Profit Margin ◽  
Total Asset ◽  
Research Subject ◽  
Current Ratio ◽  
Return On Equity ◽  
Profitability Analysis ◽  
Net Profit ◽  
Equity Ratio

This research purpose to know the development of financial performance at PT United Tractors Tbk 2015 - 2017. PT United Tractor Tbk research subject. The data used  data sekunder that the financial statements of PT United Tractors Tbk 2015-2017 . The analysis used Current Ratio (CR), Qui k Ratio (QR) , Debt to total asset ratio (DAR), Debt to equity ratio (DER), Net Profit Margin (NPM), Return on Total Assets ratio (ROA) , Return On Equity (ROE) Ratio . The results of the analysis of the development of PT United Tractors Tbk's financial performance from 2015 - 2017 show that liquidity is included in the liquid category. Solvability Analysis is categorized as solvable while for Profitability analysis with very efficient conditions.

scholarly journals PENGARUH RETURN ON ASSET, RETURN ON EQUITY, ECONOMIC VALUE ADDED DAN NET PROFIT MARGIN TERHADAP HARGA SAHAM DI BURSA EFEK INDONESIA (STUDI PADA PERUSAHAAN REAL ESTATE & PROPERTY) PERIODE 2012-2016

2020 ◽  
Vol 26 (1) ◽  
pp. 205-217
Author(s):  
Irma Dwi Puspita Dewi
Keyword(s):  
Real Estate ◽  
Economic Value ◽  
Value Added ◽  
Profit Margin ◽  
Economic Value Added ◽  
Asset Return ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Net Profit ◽  
Estate Property

Penelitian berjudul “Pengaruh Return On Asset, Return On Equity, Economic Value Added Dan Net Profit Margin Terhadap Harga Saham Di Bursa Efek Indonesia” penelitian ini membahas pengaruh yang diberikan oleh Return On Asset, Return On Equity, Economic Value Added Dan Net Profit Margin Terhadap Harga Saham tujuan penelitian ini adalah : (1) untuk menentukan secara parsial apakah ROA, ROE, EVA dan NPM memiliki pengaruh signifikan terhadap harga saham perusahaan real estate and property periode 2012 – 2016. (2) untuk menentukan secara bersamaan apakah ROA, ROE, EVA dan NPM memiliki pengaruh signifikan terhadap harga saham perusahaan real estate and property periode 2012 – 2016 jumlah sempel adalah diambil dengan menggunakan metode purposive sampling yang di peroleh 25 perusahaan yang termasuk kedalam kriteria. Anasis data menggunakan teknik analisi regrisi linier berganda dengan asumsi klasik normalitas auto korelasi, multikolinieritas dan heteroskedasitas. Kesimpulan dari penelitian ini berdasarkan pada uji simultan (uji f) dan uji parsial (uji t) dengan signifikasi 5%. Berdasarkan analisis, menyimpulkan bahwa secara parsial berpengaruh tidak signifikan dan secara simultan Return On Asset, Return On Equity, Economic Value Added dan Net Profit Margin memiliki pengaruh yang signifikan 0,002 terhadap harga saham dengan koefisien determinasi 0,566%. Ini menunjukan bahwa 0,566% harga saham dijelaskan oleh lima variabel independen dan selanjutnya dijelaskan oleh variabel lain yang tidak termasuk dalam penelitian ini.Kata kunci : Return On Asset, Return On Equity, Economic Value Added,Net Profit Margin dan Harga Saham

Pengaruh Arus Kas Terhadap Profitabilitas dan Kinerja Saham Emiten Kompas 100 di Bursa Efek Indonesia

2018 ◽  
Vol 8 (3) ◽  
pp. 236
Author(s):  
Samsudin Sitepu ◽  
Budi Purwanto ◽  
Abdul Kohar Irwanto
Keyword(s):  
Cash Flow ◽  
Significant Influence ◽  
Financial Statements ◽  
Cash Flows ◽  
Profit Margin ◽  
Manufacturing Companies ◽  
Asset Return ◽  
Return On Equity ◽  
Profitability Analysis ◽  
Net Profit

<p><em>ABSTRACT</em></p><p><em>In carrying out its activities, the company needs funds or capital originating from internal and external. Source of internal funds derived from capital contributions owner while external funding sources can be obtained through the sale of shares to the public in the capital market. Important information about a company's cash flow is very useful for users of financial statements as a basis for assessing the company's ability to generate cash and cash equivalents, as well as a basis for assessing how the company uses cash flow. Furthermore, this study aimed to analyze the effect of cash flows to profitability and stock performance. Using SEM-PLS, the study was used 51 of 100 enterprises listed on Compas 100 that have met the criteria such as manufacturing companies listed on the IDX during the period 2013 to 2016, the company has never been delisted during the observation period, companies that publish the financial statements in rupiah currency and the company has a complete datas on the financial statements during the period of observation. Variables used in this study was changes in operating cash flow, changes in cash flow investments, changes in cash flow funding, return on asset, return on equity, net profit margin, changes of stock performence, Earning per Share, and Price Earning Ratio.  Furthermore, SEM’s test results found that cash flows has positively significant influence profitability and performance stock, profitability has positively significant influence performance stock. These findings implied that investors need to consider the enterprise cash flows and profitability analysis, before deciding to make investment in order to earn maximum and poisitive revenue.</em></p><p><em><br /></em></p><p>ABSTRAK</p><p>Dalam menjalankan kegiatannya, perusahaan membutuhkan dana atau modal yang berasal dari internal dan eksternal. Sumber dana internal berasal dari setoran modal pemilik sedangkan sumber dana eksternal dapat diperoleh perusahaan melalui penjualan saham kepada masyarakat di pasar modal untuk menjaga arus kas perusahaan. Secara teori informasi penting tentang arus kas suatu perusahaan sangat berguna bagi pemakai laporan keuangan sebagai dasar dalam menilai kemampuan perusahaan dalam menghasilkan kas dan setara kas, juga sebagai dasar untuk menilai penggunaan arus kas di perusahaan tersebut, namun teori ini sering terbantahkan dengan perilaku investor untuk berinvestasi di bursa yang lebih memperhatikan perolehan laba perusahaan dari pada ketersediaan arus kas. Oleh karena itu penelitian ini bertujuan untuk menganalisis pengaruh arus kas terhadap profitabilitas dan kinerja saham.  Metode yang digunakan pada penelitian ini adalah SEM-PLS, penelitian ini menggunakan sampel 51 perusahaan dari 100 perusahaan yang terdaftar di Kompas 100 yang telah memenuhi kriteria seperti perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2013 sampai 2016, perusahaan tersebut tidak pernah dihapus dan keluar daftar selama periode pengamatan, perusahaan laporan keuangan disajikan dalam mata uang rupiah demikian juga perusahaan memiliki data secara  lengkap tentang laporan keuangan selama periode pengamatan. Variabel yang digunakan dalam penelitian ini adalah variabel laten arus kas dengan indikator perubahan arus kas operasi, perubahan arus kas investasi, dan perubahan arus kas pendanaan, variabel laten profitabilitas dengan indikator return on asset, return on equity, net profit margin, dan variabel laten kinerja saham yang digunakan dengan indikator return saham, earning per share, dan price earning ratio. Hasil uji SEM-PLS menghasilkan bahwa arus kas memiliki pengaruh positif signifikan terhadap profitabilitas dan kinerja saham, dan profitabilitas berpengaruh positif signifikan terhadap kinerja saham. Hasil penelitian ini  menghasilkan dan merekomendasikan kepada calon investor di bursa saham, bahwa sebelum mengambil keputusan investasi sebaiknya perlu mempertimbangkan analisa likuiditas perusahaan dengan arus kas dan analisa kinerja perusahaan dengan profitabilitas, yang kemudian dapat memutuskan untuk melakukan investasi pada perusahaan di Bursa Efek Indonesia guna memperoleh pendapatan yang positif dan maksimal. </p>

INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN FARMASI DI INDONESIA

2019 ◽  
Vol 5 (1) ◽  
pp. 31-38
Author(s):  
Diana Sriwahyuni ◽  
Sigit Hermawan ◽  
Nur Ravita Hanun
Keyword(s):  
Financial Performance ◽  
Pharmaceutical Company ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Value Added ◽  
Profit Margin ◽  
Return On Assets ◽  
Structural Capital ◽  
Net Profit ◽  
Independent Variable

This study aims to analyze the effects of Intellectual Capital to  Financial Performances of Pharmaceutical Company. Independent variable in this study is Intellectual Capital . Intellectual Capital which consist of Human Capital (HC), Structural Capital (SC), and the Capital Employed which uses a method Value Added Intellectual Coefficients (VAICTM.). Financial Company’s Performance is proxied by Return On Assest (ROA) and Net Profit Margin (NPM). This research samples are pharmaceutical company in the Indonesia Stock Exchange in 2011- 2015. Samples were collected by purposive sampling method and resulted in 7 firms as the samples. This study used simple linear regression to analyze data. The results of this study indicate that intellectual capital (IC) has effect on variable financial performance Return On Assets (ROA) and intellectual capital (IC) has effect on variable financial performance Net Profit Margin (NPM).

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