Transformasi Sistem Pencatatan Keuangan Dalam Meningkatkan Daya Saing Usaha Mikro Abon Ayam 'Amanah' Kediri

2021 ◽  
Vol 10 (1) ◽  
pp. 1-12
Author(s):  
Lokita Rizky Megawati ◽  
Hanif Fajar Ramadani ◽  
M Syamsul Ma'arif
Keyword(s):  
Value Added ◽  
Recording System ◽  
Added Value ◽  
Net Income ◽  
Manufacturing Companies ◽  
Economic Stability ◽  
Financial Reports ◽  
Personal Finances ◽  
Business Conditions ◽  
Capital Value

ABSTRACTThe existence of MSMEs plays an important role because they are proven to have contributed significantly to the economic stability of a country and were able to survive, especially after the economic crisis. On the other hand, MSMEs also face many problems, one of which is that there is no separation of business finances with personal finances, so that recording financial reports remains a problem for MSMEs players. This study aims to identify the condition of financial records and create an appropriate financial recording system, as well as to analyze changes in financial records and their impact on the Abon Ayam 'Amanah' micro business in increasing competitiveness. Data analysis uses accounting recording systems for manufacturing companies and trading companies. The results showed that the Abon Ayam 'Amanah' micro business had not recorded business finances based on accounting principles so that it could not know the costs in detail. Therefore, financial records are prepared based on evidence of transactions and adjusted to business conditions. After applying a simple accounting-based financial recording system, business owners can identify changes in capital value, added value of assets, cost of goods manufactured, and net income during the observation period. The strategy so that the Abon Ayam 'Amanah' micro business can increase competitiveness is to record more informative financial reports, better business planning, control in managing capital, and business development. ABSTRAKKeberadaan UMKM memegang peranan penting karena terbukti memberi kontribusi yang cukup signifikan terhadap stabilitas ekonomi suatu negara dan mampu bertahan terutama pasca krisis ekonomi. Disisi lain UMKM juga menghadapi banyak masalah, salah satunya yaitu tidak adanya pemisahan keuangan usaha dengan keuangan pribadi, sehingga pencatatan laporan keuangan tetap menjadi masalah bagi pelaku UMKM. Penelitian ini bertujuan untuk mengidentifikasi kondisi pencatatan keuangan dan membuat sistem pencatatan keuangan yang tepat, serta menganalisis perubahan pencatatan keuangan dan dampaknya pada usaha mikro Abon Ayam ‘Amanah’ dalam meningkatkan daya saing. Analisis data menggunakan sistem pencatatan akuntansi untuk perusahaan manufaktur dan perusahaan dagang. Hasil penelitian menunjukkan bahwa usaha mikro Abon Ayam ‘Amanah’ belum mencatat keuangan usaha berdasarkan kaidah akuntansi sehingga tidak dapat mengetahui biaya-biaya secara rinci. Oleh karena itu, disusunlah pencatatan keuangan berdasarkan bukti transaksi dan disesuaikan dengan kondisi usaha. Setelah diterapkannya sistem pencatatan keuangan sederhana berbasis akuntansi, pelaku usaha dapat mengidentifikasi perubahan nilai modal, pertambahan nilai aset, harga pokok produksi, dan laba bersih selama periode pengamatan. Strategi agar usaha mikro Abon Ayam ‘Amanah’ dapat meningkatkan daya saing adalah dengan melakukan pencatatan laporan keuangan yang lebih informatif, perencanaan usaha yang lebih baik, pengendalian dalam mengelola modal, dan pengembangan usaha.

scholarly journals Intellectual Capital and the Performance of Manufacturing Companies in Indonesia

2018 ◽  
Vol 7 (3) ◽  
pp. 13
Author(s):  
Rahmat Setiawan ◽  
Budi Yuda Prawira
Keyword(s):  
Human Capital ◽  
Firm Performance ◽  
Intellectual Capital ◽  
Value Added ◽  
Manufacturing Industries ◽  
Manufacturing Companies ◽  
Asset Return ◽  
Return On Equity ◽  
Structural Capital ◽  
Capital Value

This study aimed at examining the effect of intellectual capital and its components covering value added capital employed, value added human capital, and structural capital value added on the firm performance. Intellectual capital was measured by using Pulic’s model, while the firm performance was measured by return on asset, return on equity, and market-to- book ratio. The samples used in this study were 103 manufacturing industries and we also investigated every subsector of the manufacturing industries including 51 basic and chemical industries, 30 miscellaneous industries, and 22 consumer goods industry listed on Indonesia Stock Exchange during the period of 2012 up to 2016. Multiple regression analysis was used to test the hypothesis. The result of the study showed that intellectual capital had a significant positive effect on return on asset, return on equity, and market-to-book intellectual capital on the firm performance in each subsector of the manufacturing industry. Value added capital employed as a component of intellectual capital was the most influential component on the firm performance. This findings indicated that a firm with great and well managed of capital employed, allowing a firm to improve their performance. Penelitian ini bertujuan untuk menguji pengaruh intellectual capital dan komponennya yang meliputi value added capital employed, value added human capital, dan structural capital value added terhadap kinerja perusahaan. Intellectual capital diukur menggunakan model Pulic, sementara kinerja perusahaan diukur dengan return on asset, return on equity, dan market-to-book ratio. Sampel yang digunakan dalam penelitian ini adalah 103 perusahaan pada industri manufaktur, dan kami juga kami meneliti masing-masing subsektor dari industri manufaktur yang meilputi 51 perusahaan pada  industri dasar dan bahan kimia, 30 perusahaan pada aneka indstri, dan 22 perusahaan pada industri barang konsumsi yang terdaftar di Bursa Efek Indonesia selama jangka waktu 2012-2016. Analisis regresi berganda digunakan untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa intellectual capital berpengaruh positif signifikan terhadap return on asset, return on equity, dan market-to-book ratio di semua industri. Selain itu, hasil penelitian ini juga menunjukkan bahwa tidak ada perbedaan pengaruh intellectual capital terhadap kinerja perusahaan pada masing-masing subsektor industri manufaktur. Value added capital employed yang merupakan komponen dari intellectual capital merupakan komponen yang paling berpengaruh terhadap kinerja perusahaan. Temuan ini menunjukkan bahwa perusahaan dengan modal yang besar dan dikelola dengan baik, memungkinkan perusahaan untuk meningkatkan kinerjanya.Intellectual capital, value added capital employed, value added human capital, structural capital value added, return on asset, return on equity, market-to-book ratio.

scholarly journals Self-sufficiency as an object of management in the system of economic support of forestry enterprises

2021 ◽  
pp. 77-83
Author(s):  
М.I. Pyrshin
Keyword(s):  
Economic Activity ◽  
Value Added ◽  
General System ◽  
Labor Cost ◽  
Added Value ◽  
Net Income ◽  
Internal Factors ◽  
Self Sufficiency ◽  
Economic Support ◽  
Forest Enterprises

The article investigates the essence of the concept of «self-sufficiency» of the state of the enterprise development. The main characteristics and conditions of economic activity functioning are offered. On the basis of the conducted analysis the external and internal factors that negatively affect the level of self-sufficiency of forestry enterprises are determined. It is established that today, most forest enterprises have a very low level of the management efficiency in terms of profits, investment formation due to depreciation policy and labor cost indicators. At the same time, in relative terms, this sector of the economy is characterized by the highest tax burden due to the payment of rent for special use of forest resources and payments from profits on two calculations of the general system of taxation and deductions from net income for state-owned enterprises. Summarizing the results of scientific research and applying content analysis, it is proposed to define the essence of the concept of «self-sufficiency» of forest enterprises as their ability to maintain and strengthen stable positions in certain market segments, optimize performance indicators that form added value and its structural elements on the level of systematic independent investment opportunity, and ensure the development of the relations of expanded reproduction of economic activity on the basis of rational use of its potential, as well as the creation of conditions for its increase. It is proposed to use the model of factor analysis of the ratio of value added, labor cost and net income to assess the level of self-sufficiency of forestry enterprises.

scholarly journals ANALISIS NON VALUE ADDED ACTIVITY MELALUI PENERAPAN ACTIVITY BASED MANAGEMENT UNTUK MENINGKATKAN EFISIENSI PT. INDOFOOD CBP SUKSES MAKMUR, Tbk CABANG BITUNG

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Reika Fichristika Kutika ◽  
David P. E. Saerang ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Cost Efficiency ◽  
Descriptive Analysis ◽  
Value Added ◽  
Business Environment ◽  
Added Value ◽  
Manufacturing Companies ◽  
Overhead Cost ◽  
Management Method ◽  
Reduction Cost

Nowadays, the changes that occur in the business environment creates competitiveness between companies in terms of seizing the market. For these companies, one of the way to achieve excellence is by being constantly focused on improving their processes and activities, paying attention to quality, flexibility and cost efficiency. Along with the competition of manufacturing companies that occur these days, PT. Indofood CBP Sukses Makmur, Tbk Bitung Branch must be able to manage its activities effectively and efficiently in order to achieve competitive advantage. Ergo, what companies need to do to improve its efficiency is by managing the activities that occur without reducing the quality of their products provided to customers. This study aims to find out how the application of activity based management at PT. Indofood CBP Sukses Makmur, Tbk Bitung Branch and how non value added activity can improve the efficiency of the company. The data analyze used descriptive analysis with qualitative approach and activity based management method. Based on the research, it is indicated that some non value-added activities are still going on, and by applying the activity-based management method, there is no added-value by the company’s reduction cost. By using activity-based management method, the total overhead cost of the factory is reduced by Rp 2,384,750,669,84 or 20,30%.Keyword: Activity Based Management, Non Value Added Activity, Efficiency

scholarly journals (Setahun) Bali United IPO: Analisis Economic Value Added (EVA) dan Market Value Added (MVA)

MBIA ◽  
2020 ◽  
Vol 19 (3) ◽  
pp. 309-319
Author(s):  
Yeni Widyanti ◽  
Ryan Al Rachmat ◽  
Eka Sevtia Mesta
Keyword(s):  
Stock Exchange ◽  
Economic Value ◽  
Value Added ◽  
Market Value ◽  
Added Value ◽  
Economic Value Added ◽  
Financial Reports ◽  
Football Club ◽  
First Semester ◽  
Market Value Added

This study aims to analyze the financial performance of the Bali United Football Club, which is the first football club in Indonesia to be listed on the Indonesia Stock Exchange (IDX) in 2019. The sample used in this study is PT Bali Bintang Sejahtera Tbk which is a company that manages Bali United football club. The type of data used is quantitative data obtained from the IDX website and the club consisting of financial reports 2019. The analysis technique is carried out with a quantitative descriptive method using the Economic Value Added (EVA) and Market Value Added (MVA) methods. The results of the analysis show that 2018 - 2019 has not been able to create added economic value for the company. This is indicated by the negative EVA value for two consecutive years. Whereas in 2020, which can be seen from the semester report per June 2020, the company's EVA value shows positive results, this is a good step for the company considering that the financial statements in the first semester of the company were able to produce a fairly high NOPAT, this also had an influence on the EVA value which positive which means the company has been able to create added value for the company.   Abstrak Penelitian ini bertujuan untuk menganalisis kinerja keuangan Klub Sepak Bola Bali United yang merupakan klub sepak bola pertama di Indonesia yang listing di Bursa Efek Indonesia (BEI) pada tahun 2019. Sampel yang digunakan dalam penelitian ini adalah PT Bali Bintang Sejahtera Tbk yang merupakan induk perusahaan yang mengelola klub Bali United. Jenis data yang digunakan adalah data kuantitatif yang diperolah dari situs BEI dan klub yaitu laporan keungan tahun 2019. Tekknik analisis dilakukan dengan metode deskriptif kuantitatif yakni menggunakan metode Evonomic Value Added (EVA) dan Market Value Added (MVA). Hasil analisis menunjukkan tahun 2018 – 2019 belum bisa menciptakan nilai tambah ekonomi bagi perusahaan. Hal ini ditunjukkan dengan nilai EVA yang negatif selamat dua tahun berturut-turut. Sedangkan pada tahun 2020 yang bisa dilihat dari laporan semester per Juni 2020 nilai EVA perusahaan menunjukkan hasil yang positif hal ini merupakan langkah yang baik bagi perusahaan mengingat laporan keuangan pada semester pertama perusahaan mampu menghasilkan NOPAT yang cukup tinggi hal ini juga membawa pengaruh terhadap nilai EVA yang positif yang berarti perusahaan telah mampu menciptakan nilai tambah bagi perusahaan. Kata kunci: Kinerja Keuangan, EVA, MVA

scholarly journals Advisory support for organizational components of production management and bioethanol use

Ekonomika APK ◽  
2020 ◽  
Vol 308 (6) ◽  
pp. 37-49
Author(s):  
Anatolii Ivanko ◽  
Yurii Bakun ◽  
Olha Khaietska ◽  
Mykhailo Ksenofontov
Keyword(s):  
Crop Production ◽  
Production Management ◽  
Agricultural Sector ◽  
Value Added ◽  
Added Value ◽  
Practical Significance ◽  
Bioethanol Production ◽  
Alternative Approach ◽  
Energy Independence ◽  
Business Conditions

The purpose of the article is to consider of organizational components of management production and bioethanol use and peculiarities of advisory support of indicated processes. Research methods - the theoretical basis of the article was the dialectical method of cognition and systematic method for advisory support of production management and bioethanol use processes. The results of research have been obtained via use such main methods as analysis and generalization. Using the analyses method a comparison of individual organizational components of process of production management and bioethanol use was made. Based on the method of generalization, four more significant groups of organizational components of management are identified and the features of information and consulting support for their implementation are identified. Research results. The expediency of deepening the coordination at different levels of government in Ukraine of the processes development of bioethanol production and use is proved, which is due to such main factors: the preservation of crop production as a traditional type of economic activity, the intensification of efforts to ensure state energy independence by increasing the production of alternative renewable fuels and increase the level of value-added in the agricultural sector. The set of organizational components of management along the chains of bioethanol production and use with the allocation of four basic ones is summarized. The importance of information and consulting support for the organizational components of the bioethanol production and use was emphasized, which will become a prerequisite for increasing the production of this type of alternative renewable fuel. Scientific novelty. As a results of the generalization, four groups of basic organizational components for managing of the processes of bioethanol production and use have been distinguished: institutional, organizational and economic, organizational and technical, organizational and structural. The grounding and implementation of management decisions on the bioethanol production and use is proposed to be carried out on the basis of an alternative approach with the choice of individual organizational components of management, which are more appropriate in specific business conditions. Practical significance. The results of the study can be used to formulate strategic and program documents for managing the processes of bioethanol production and use. The effect of their implementation can be assessed by multilevel indicators. At the business level, the effect can be determined by: assessing the volume of bioethanol production and saving costs from the use of bioethanol in performing of economic operations. At the macroeconomic level, the effect can be determined by the level of decrease in dependence on imported energy supplies, by the increase in the level of added value in the agrarian sector and so on. Tabl.: 2. Figs.: 4. Refs.: 23.

scholarly journals ANALISIS AGROINDUSTRI LEMPUK DURIAN DI DESA SELATBARU KECAMATAN BANTAN KABUPATEN BENGKALIS

2021 ◽  
Vol 35 (2) ◽  
pp. 93-106
Author(s):  
Dora Felicita Dongoran ◽  
Sisca Vaulina
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Survey Methods ◽  
Economic Value ◽  
Value Added ◽  
Production Costs ◽  
Added Value ◽  
Small Scale ◽  
Net Income ◽  
Supporting Materials

Agroindustry is an activity of processing agricultural products to be semi-product or product that has economic value. The purpose of this study was to determine the characteristics of entrepreneurs and agroindustry business profiles of lempuk durian, the use of raw materials, supporting materials, labor, processing technology, and production processes of lempuk durian, the poduction costs, income, efficiency and added value of lempuk durian, and marketing of durian products. The study used survey methods located in Selatbaru Village, Bantan District, Bengkalis Regency, Riau Province. A total of 4 craffsmen was selected as respondents by the census.  The data were analyzed by qualitative descriptive and quantitative descriptive approaches. The results showed that the lempuk durian craffsman averaged 47 years old, 12 years old education, 14 years of business experience, and 5 person of family member.  Agroindustry profile of lempuk durian was a small-scale industry category. The use of raw materials consisted of durian meat and supporting materials such as sugar, firewood, plastic packing, bunch, string, label, isolation, solar, and gas cylinders. The average use of fixed costs was IDR 1,968,633 per production process, production costs was IDR 15,886,133 per production process, gross income was IDR 26,937,500 per production process and net income was IDR 11,051,367 per production process and RCR value was 1.70 with value-added IDR 51,016. The marketing of lempuk durian had two marketing channels.

scholarly journals Pengaruh Kinerja Keuangan Terhadap Return Saham Pada Beberapa Industri Manufaktur yang Terdaftar di Bursa Efek Indonesia

2020 ◽  
Vol 4 (2) ◽  
pp. 97-103
Author(s):  
Kurniaty Kurniaty ◽  
Aris Setia Noor
Keyword(s):  
Stock Returns ◽  
Manufacturing Industry ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Economic Value ◽  
Value Added ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Return On Equity

This study aims to determine the effect of financial performance on stock returns in the manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange from 2014 to 2016 simultaneously or partially. The variables used in this study are Return On Assets (X1), Return On Equity (X2), Economic Value Added (X3) as the independent variable and Stock return as the dependent variable.Samples were taken as many as 20 manufacturing industry companies listed on the Indonesia Stock Exchange (IDX) during 2014 to 2016. The data used are financial reports from each sample company which are published on the website ww.idx.co.id. the data analysis method used in this study is a quantitative method by testing classic assumptions, and statistical analysis is multiple linear regression analysis. The sampling method used was purposive sampling.

scholarly journals Application of Economic Value Added under the Conditions of Globalization: Study of Real Estate Industry

2021 ◽  
Vol 129 ◽  
pp. 03023
Author(s):  
Ivana Podhorska
Keyword(s):  
Real Estate ◽  
Descriptive Analysis ◽  
Economic Value ◽  
Value Added ◽  
Added Value ◽  
Real Estate Industry ◽  
Economic Value Added ◽  
Financial Health ◽  
Financial Reports ◽  
The Real Estate

Research background: The success and stability of any company depends mainly on its financial health. This research is focused on the application of economic value added as a methods for analysis of financial health of company. The EVA indicator characterizes the company’s ability, which is reduced by the price of equity. In other words, the capital invested in the company has a benefit that exceeds the cost of that capital. The goal of each owner is to achieve the maximum possible appreciation of this invested capital and thus ensure the appreciation of the company’s assets. Purpose of the article: The main aim of the paper is to assess the financial health of companies in the real estate industry by economic added value under the conditions of globalization. Methods: For research was used the data of Slovak enterprises from real estate industry, obtained from annual financial reports covering the year 2019. Based on these data economic value added were calculated. Especially, EVA equity methods was used. Cost of equity were quantified by capital assets pricing model. Subsequently, the results obtained were examined by descriptive statistics. Findings & Value added: The results of paper bring comprehensive analysis of financial health of Slovak companies from real estate industry by economic value added. Paper identified the value of economic value added in all companies from this industry, quantified both, the largest and the smallest values of economic value added in data. Subsequently, study applied descriptive analysis of results.

scholarly journals Pengaruh Perputaran Persediaan, Perputaran Piutang Dan Modal Intelektual Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2014 – 2016 (Penelitian Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014 – 2016)

2018 ◽  
Vol 23 (2) ◽  
Author(s):  
Nurainun Bangun
Keyword(s):  
Human Capital ◽  
Significant Influence ◽  
Intellectual Capital ◽  
Value Added ◽  
Linear Analysis ◽  
Manufacturing Companies ◽  
Structural Capital ◽  
Inventory Turnover ◽  
Simultaneous Influence ◽  
Capital Value

This study aims to find out how (1) the simultaneous influence inventory turnover, receivable turnover, and intellectual capital on the profitability of manufacturing companies in the period 2014-2016, (2) the partial influence of influence inventory turnover, receivable turnover, and intellectual capital variables on the profitability of manufacturing companies in the period 2014-2016. This research uses purposive sampling in taking data. The data collected will be analyzed using multiple linear analysis. The result of this research is (1) there is significant influence from inventory turnover variable to profitability, (2) there is no significant influence from receivable turnover variable to profitability, (3) there is positive significant influence from value added capital employedvariable to profitability, (4) there is positive significant influence from value added human capital variable to profitability, (5) there is positive significant influence from structural capital value added variable to profitability, (6) there is a significant effect of inventory turnover, receivable turnover,value added capital employed, value added human capital, and from structural capital value addedon profitability simultaneously.

Pengaruh Intellectual Capital terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

2015 ◽  
Vol 2 (01) ◽  
pp. 1-18
Author(s):  
Ramadhania Intan Cahyani ◽  
Tara Widiarti S ◽  
Jelita Listya Ferdiana
Keyword(s):  
Decision Making ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Value Added ◽  
Partial Least Square ◽  
Least Square ◽  
Manufacturing Companies ◽  
Structural Capital ◽  
Coefficient Method ◽  
Capital Value

A B S T R A C T This study aims to determine the effect of Intellectual Capital (IC) on profitability of manufacturing companies listed in Indonesia Stock Exchange (IDX). The independent variable of this study is Intellectual Capital (IC) while the dependent variable is profitability. Intellectual Capital (IC) was measured using VAICTM (Value Added Intellectual Coefficient) method which has 3 indicators, namely VAHU (Value Added Human Capital), VACA (Value Added Capital Employed), and STVA (Structural Capital Value Added). Meanwhile, profitability was measured using ROA (Return On Asset). Purposive sampling method was used in this study. Moreover, the populations involved were companies specializing on manufacturing. The total of samples used was 58 manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2010-2013 period. In addition, Partial Least Square (PLS) was used as data analysis method. The result showed that Intellectual Capital (IC) has significant effect on profitability of manufacturing companies listed in Indonesia Stock Exchange (IDX). Therefore, VAICTM (Value Added Intellectual Coefficient) method can be used as a tool of decision making for stakeholder by integreting Intellectual Capital (IC) in the decision making process. A B S T R A K Penelitian ini bertujuan untuk mengetahui pengaruh Intellectual Capital (IC) terhadap profitabilitas perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Variabel bebas dari penelitian ini adalah Intellectual Capital (IC) sedangkan variabel terikat adalah profitabilitas. Modal intelektual (IC) diukur dengan menggunakan metode VAIC (Value Added Intellectual Coefficient) yang memiliki 3 indikator, yaitu VAHU (Value Added Human Capital), VACA (Value Added Capital Employed), dan STVA (Structural Capital Value Added). Sementara itu, profitabilitas diukur dengan menggunakan ROA (Return On Asset). Metode purposive sampling yang digunakan dalam penelitian ini. Selain itu, populasi yang terlibat perusahaan yang mengkhususkan diri pada manufaktur. Total sampel yang digunakan adalah 58 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari periode 2010-2013. Selain itu, Partial Least Square (PLS) digunakan sebagai metode analisis data. Hasil penelitian menunjukkan bahwa Intellectual Capital (IC) memiliki pengaruh yang signifikan terhadap profitabilitas perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Oleh karena itu, metode VAIC (Value Added Intellectual Coefficient) dapat digunakan sebagai alat pengambilan keputusan bagi stakeholder dengan integreting Intellectual Capital (IC) dalam proses pengambilan keputusan. JEL Classification: G14, G30

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