scholarly journals ANALISIS NILAI TAMBAH EKONOMI (Economy Value Added) UNTUK MENGUKUR KINERJA KEUANGAN PETANI MINYAK KAYU PUTIH DESA PELA DAN BATU JUNGKU DI WILAYAH KERJA KESATUAN PENGELOLAAN HUTAN PRODUKSI (KPHP) MODEL UNIT III WAE TINA

2016 ◽  
Vol 1 (1) ◽  
pp. 66
Author(s):  
WillY Marthen Behuku ◽  
Agustinus Kastanya ◽  
D V Pattimahu
Keyword(s):  
Economic Value ◽  
Value Added ◽  
Added Value ◽  
Eucalyptus Oil ◽  
Farming Communities ◽  
Oil Processing ◽  
Model Unit ◽  
Production And Distribution ◽  
Simple Processing ◽  
The Village

Eucalyptus oil venture which developed in the working area of Production Forest Management Unit (KPHP) Model Unit III Wae Tina, is one of the livelihood for generations have grown by farmers white wood craftsmen. In conducting the research study analyzes the economic value added (economy value added) to measure the financial performance of farmers eucalyptus oil in the working area KPHP Model Unit III Wae Tina, there are two villages in the research samples, the Village and the village of Stone Jungku Pela. Eucalyptus oil processing performed by farmers artisans in both villages are still in the scale of household businesses with simple processing techniques, and the resulting oil production is still very limited. Thus also influence the level of prosperity and stability craftsmen farmers financially. Yields of eucalyptus leaves which are then processed into eucalyptus oil by local farmers, in terms of financial yield considerable benefits for farmers and landowners employees who worked as eucalyptus oil processing. From the calculation of economy value added (EVA) obtained value is 301 222 845, where the results showed that the economy added value is greater than zero (EVA> 0). This means that companies in this case eucalyptus oil farming communities that are part of the Model Unit III Wae KPHP Tina in business operations run eucalyptus oil are added value. In other words, eucalyptus oil business is conducted with the production and distribution of products can be quite good because it can produce added value for entrepreneurs that can serve as indicators to measure the success and future business continuity.

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)

scholarly journals ANALISIS KINERJA KOPERASI DAN DAN DAMPAKNYA TERHADAP KESEJAHTERAAN ANGGOTA (Studi Pada Koperasi Usaha Manunggal Desa Seresam Kecamatan Seberida Kabupaten Indragiri Hulu)

2019 ◽  
Vol 8 (2) ◽  
pp. 244-256
Author(s):  
Aris Triyono ◽  
Suwaji Suwaji ◽  
Marwan Indra Saputra
Keyword(s):  
Business Performance ◽  
Family Income ◽  
Positive Impact ◽  
Descriptive Analysis ◽  
Economic Value ◽  
Value Added ◽  
Secondary Data ◽  
Added Value ◽  
Primary Data ◽  
Access To Credit

Cooperatives are not only expected to be able to produce residual business results in each period, investment activities carried out by cooperatives must be effective in producing positive added value, therefore cooperatives need to be managed as well as possible so that they can grow into a strong and independent organization, with the best performance and ability raise the welfare of its members. This research is in Kopsa. Manunggal Enterprises, Seresam Village, Seberida District, Indragiri Hulu Regency, Riau Province. The purpose of this research is to find out and analyze Cooperative Performance and Its Impact on Members' Welfare. This study used a quantitative descriptive approach, the data the authors use are primary and secondary data, primary data obtained through questionnaires distributed to research respondents to measure Cooperative Performance and Members' Welfare Levels, and secondary data obtained directly from Kopsa. Manunggal Enterprises in the form of financial statement documents. The analytical tool used to measure / assess financial performance with the viewpoint of Economic Value Added (EVA. Cooperative Performance is measured based on 6 (six) indicators of Cooperative Performance, namely: Business Entity Activities, Business Performance, Members' Cohesiveness and Participation, Orientation to Member Services, Services to the Community and contribution to Regional Development Welfare level is measured based on aspects of family income, expenditure on consumption, employment status, health conditions and the ability to access other basic needs.The results of descriptive analysis show Kopsa. Manunggal Enterprises including Cooperatives that are performing well, households Farmers who are members of Kopsa, Manunggal Enterprises are included in the welfare category and the regression analysis conducted shows that the regression coefficient is positive, meaning that there is a positive impact between Cooperative Performance and Welfare. The better the Cooperative Performance will have a positive impact on increasing yes the welfare of members, this can happen because of the monoculture community farming patterns where the main source of income of the village community, especially Kopsa members. Manunggal Business is a commodity of oil palm plantations managed by cooperatives, so the cooperative performance variable becomes very influential in influencing the ease of service, distribution of member income, access to credit and other ease of convenience.

scholarly journals Community Empowerment Based on Potential of Marine Resources in Tanjung Tiram Village, South Konawe District, Southeast Sulawesi

2018 ◽  
Vol 4 (1) ◽  
pp. 12
Author(s):  
. Asriyana ◽  
Nur Irawati ◽  
. Haslianti
Keyword(s):  
Economic Value ◽  
Value Added ◽  
Community Services ◽  
Community Empowerment ◽  
Marine Resources ◽  
Processed Food ◽  
Resource Potential ◽  
Fishery Resource ◽  
Processed Products ◽  
The Village

The village of Tanjung Tiram is a coastal area with considerable fishery resource potential. Community services activity through Program of student study service and community empowerment (KKN-PPM) program for 45 days from May 20<sup>th</sup>–July 16<sup>th</sup> 2017. The activity aims to provide knowledge and empower the community of Tanjung Tiram Village through the enhancement of value added potential of aquatic resources (seaweed and fish). The activity was conducted through training to make various processed food products based on seaweed and fish so that economic value of fishery products increases. In addition there are also alternative jobs for fishermen/communities who have been doing the utilization of natural resources that damage (no eco-friendly). The result that had been obtained in this activity was the community understand the method of processing and packaging of processed seaweed and fish products, and they have succeeded in making processed products in packaging that is ready to be marketed.

scholarly journals ANALISIS KINERJA KEUANGAN DENGAN METODE ECONOMIC VALUE ADDED (EVA) PADA PT. FAST FOOD INDONESIA Tbk.

2019 ◽  
Vol 11 (1) ◽  
pp. 69-74
Author(s):  
Fatichatur Rachmaniyah ◽  
Arief Yuswanto Nugroho
Keyword(s):  
Qualitative Research ◽  
Financial Performance ◽  
Fast Food ◽  
Quantitative Data ◽  
Economic Value ◽  
Value Added ◽  
Added Value ◽  
Economic Value Added ◽  
Data Types ◽  
Research Analysis

This study aims to analyze the financial performance of PT. Fast Food Indonesia in 2013-2017 with the approach of Economic Value Added (EVA). This type of research is descriptive qualitative research with quantitative data types, because this study examines a case at PT. Fast Food Indonesia Tbk which is carried out intensively, deeply and comprehensively. The research analysis of financial performance of PT. Fast Food Indonesia, produces EVA> 0 (positive value), this can be said that the company has good financial performance. However, when viewed from the accumulation of calculation data from the 2013-2017 period, the EVA value fluctuated quite significantly and tended to decline, but it still could produce economic added value.

scholarly journals Rebuilding the concept of kaamilah sharia value added with the Qur'anic morals

2021 ◽  
Vol 10 (4) ◽  
pp. 355-362
Author(s):  
Naimatul Hasanah Hasanah ◽  
Iwan Triyuwono ◽  
Ali Djamhuri
Keyword(s):  
Data Collection ◽  
Qualitative Method ◽  
Economic Value ◽  
Value Added ◽  
Added Value ◽  
Economic Value Added ◽  
Literature Study ◽  
Main Concept ◽  
Study Research

This study aims to build the new concept of sharia value added. Value added is the main concept of measuring income to find out the performance of an entity. Meanwhile, the sharia value added is the economic, mental and spiritual value added. The kaamilah sharia value added with the Qur'anic morals is a construction of the value added concept. This study used a qualitative method with the type of literature study research, namely research in which data collection was carried out by collecting data from various literatures. The results of this study were the concept of kaamilah sharia value added with the Qur'anic morals, namely economic value added (in the form of money), mental and spiritual value added (in the form of altruistic sense, pleasure, brotherhood sense, justice, truth, honesty and trust, preserves nature, and the sense of God's presence) which is obtained, processed, and distributed in a halal manner and in which morals are attached as a vein in all aspects of life to carry out the mandate and responsibility of the intrinsic owner of property, namely God.

scholarly journals NILAI TAMBAH CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL: SEBUAH PERSPEKTIF FOUR VALUE ASSESSMENT

2013 ◽  
Vol 3 (1) ◽  
Author(s):  
Mirna Amirya
Keyword(s):  
Corporate Social Responsibility ◽  
Intellectual Capital ◽  
Economic Performance ◽  
Economic Value ◽  
Value Added ◽  
Added Value ◽  
Value Assessment ◽  
Economic Value Added ◽  
Share Prices ◽  
Corporate Social

<p><em>This paper describe</em><em>d</em><em> the added value of </em><em>C</em><em>orporate </em><em>S</em><em>ocial </em><em>R</em><em>esponsibility (CSR)</em><em> </em><em>and </em><em>I</em><em>ntellectual </em><em>C</em><em>apital (IC) viewed from the perspective of four</em><em> </em><em>value assessment.</em><em> </em><em>Four value assessment </em><em>consisted of </em><em>economic performance, reputation value, parenting</em><em> advantage</em><em>, and spiritual value. The conclusion show</em><em>ed</em><em> that based on the perspective of four value assessment, added value </em><em>of </em><em>economic performance us</em><em>ed</em><em> the formula of</em><em> </em><em>Economic Value Added (EVA) for CSR and Value Added Intellectual Capital (VAIC) for IC, reputation </em><em>value </em><em>us</em><em>ed</em><em> share prices and reputation quotient, parenting</em><em> advantage</em><em> </em><em>us</em><em>ed</em><em> the company's strategy, and </em><em>spiritual value us</em><em>ed</em><em> charity value.</em><em> </em></p> <p><em> </em></p> <p><strong><em></em></strong><em></em></p>

scholarly journals Analisis Kinerja Keuangan Pada PT. Bumi Sarana Utama Menggunakan Metode Economic Value Added (EVA)

2021 ◽  
Vol 1 (11) ◽  
pp. 762-775
Author(s):  
Mansurya Mansurya ◽  
Abdi Akbar Idris ◽  
Anwar Anwar
Keyword(s):  
Data Collection ◽  
Capital Structure ◽  
Financial Performance ◽  
Economic Value ◽  
Value Added ◽  
Negative Trend ◽  
Added Value ◽  
Economic Value Added ◽  
Operating Profit ◽  
Operational Activities

This study aims to analyze the financial performance of PT. Bumi Sarana Utama during 2015 to 2019 using the method Economic Value Added (EVA). Data collection used using documentation techniques. The results showed that the value of the Economic Value Added (EVA) of PT. Bumi Sarana Utama during 2015, 2016, 2018, and 2019 was negative (EVA < 0) which means the company is not able to provide or generate economic added value in its operational activities. Even though they had a positive value in 2017, they could no longer maintain this condition in 2018 and 2019. This was due to a consistent decline in operating profit (NOPAT) and changes in the capital structure whose value fluctuated and tended to decline as a result of the changing urgency of asphalt demand. to the concrete and make the EVA value of PT. Bumi Sarana Utama continues to have a negative trend.

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 The cost management approaches in trade industry

2019 ◽  
Vol 3 (3) ◽  
pp. 35-43
Author(s):  
Iryna Kvach
Keyword(s):  
Positive Impact ◽  
Cost Management ◽  
Unit Cost ◽  
Economic Value ◽  
Value Added ◽  
Added Value ◽  
Activity Based Costing ◽  
The People ◽  
Management Approaches ◽  
The Impact

Introduction. The current state of financial and economic government institutions negatively affects  Ukrainian budget execution, and the general trend of deterioration in the standard of living of the people, in general leads to low level of functioning of the enterprise and  their competitiveness, especially in such industry as trade. Aims and tasks. In the conditions of an unstable political and economic situation in commodity market and services to overcome disproportions between operating profit  of some commodity groups of trade enterprise and its added value which indicates depreciation of the capital  invested by owners not only doesn't provide compensation of investments, but also leads to losses because of inflationary processes therefore there is a need for the mutual integration of approaches of management of expenses for assessment. Results. The practical value of application of a method of Activity-based costing (ABC) and Economic Value Added (EVA) in management of expenses not only in creation of a system of accounting of expenses, but also and predictions through new approaches for the analysis for identification of unproductive fields of activity in value creation of a product is proved, including positively influences the growth of business activity for trade enterprises. In the field of innovative approaches the balanced system of indexes (BSI) and EVA methods harmoniously are integrated in processes of costs planning, management of them at the level of departments and in general are distributed among operation processes to responsible persons, which has a positive impact on maximizing capital cost of the enterprise. Conclusions. Application of methods of cost management as uniform system provides chance to distribute expenses on commodity groups and to define  goods which create added value gives the chance to settle the impact of minimum change of influence of a factor  on commodity turnover level due to decrease of unit  cost in life cycle of a product through the analysis of a point of profitability for increase in investment attractiveness.

scholarly journals ANALISIS AGRIBISNIS UBI JALAR UNGU DI DESA TELADAN KECAMATAN CURUP SELATAN KABUPATEN REJANG LEBONG

2013 ◽  
Vol 12 (1) ◽  
pp. 85-100
Author(s):  
Yeni Marlina ◽  
Putri Suci Asriani ◽  
Bambang Sumantri
Keyword(s):  
Value Added ◽  
Secondary Data ◽  
Added Value ◽  
Primary Data ◽  
Total Cost ◽  
Know How ◽  
Study Sites ◽  
Rate Of Profit ◽  
Revenue Efficiency ◽  
The Village

The aims of the research are to 1) determine factors that affect the production of ubi jalar ungu, 2) to know how much costs and revenues the ubi jalar ungu farming, 3) to determine the efficiency of the ubi jalar ungu farming, 4) to calculate how much added value from ubi jalar ungu processing into fried macaroni. This study sites was intentionally set in the village of Teladan. The data is obtained from the primary data and the secondary data, the respondents of ubi jalar ungu farmers was taken by census method. While the processor is home industry ZAHRA. The result shows that significant factos are seeds, Phonska fertilizers, manures and labors. While, land factor is not significant. The total cost for the ubi jalar ungu farming is Rp 2.900.054,13/Ut/Mt or Rp 8.209.106,83/Ha/Mt, and a revenue is Rp 3.241.570,87/Ut/Mt, or Rp 9.190.226,51/Ut/Ha. Result of the R/C ratio is 2,12, and the value is greater than one. It means that the farming is efficient. The added value of ZAHRA home industry is Rp 41.072,-/kg, with a profit of Rp 37.472,-/kg, and the rate of profit reaches 91.23 %. This benefit is a net plus, because it has been reduced by the share of the labor.Key words: Ubi jalar ungu, production, revenue, efficiency and value-added

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