Hayuningtyas, Ruri Fitria
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ECONOMIC VALUE ADDED (EVA) AS A FINANCIAL PERFORMANCE MEASUREMENT METHOD Dwi Susanti, Rizki Aprilia; Hayuningtyas, Ruri Fitria; Astuti, Farida Kusuma
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 2 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i2.6110

Abstract

Purpose: This study aims to identify and analyze the financial performance of the cosmetics industry from 2018 to 2022 using the Economic Value Added (EVA) method. This method was chosen because it accurately reflects the actual profit achieved by a company, as it accounts for the cost of capital. Additionally, the EVA method is highly practical for application. The chosen research method is descriptive quantitative, with data analysis using the Economic Value Added (EVA) financial performance calculation method, which consists of five stages of analysis: (1) Net Operating Profit After Tax (NOPAT); (2) Invested Capital; (3) Weighted Average Cost Of Capital (WACC); (4) Capital Charges; and (5) Economic Value Added (EVA). Results: Only three companies demonstrated good performance, namely PT. Kino Indonesia Tbk, PT. Victoria Care Indonesia Tbk, and PT. Unilever Indonesia Tbk. During the period from 2018 to 2020, PT. Kino Indonesia Tbk, PT. Victoria Care Indonesia Tbk, and PT. Unilever Indonesia Tbk managed to achieve operating profits higher than tax expenses and operating profits exceeding capital costs, thus meeting the expected rate of return by investors.
ANALISIS PENGARUH PAJAK HOTEL DAN RESTORAN TERHADAP PERTUMBUHAN EKONOMI KOTA BATU: PENDAPATAN ASLI DAERAH SEBAGAI FAKTOR INTERVENING: Pajak Hotel, Pajak Restoran, Pendapatan Asli Daerah, Pertumbuhan Ekonomi Ekasari, Luh Dina; Indah, Sri; Susanti, Rizki Aprilia Dwi; Hayuningtyas, Ruri Fitria
Jurnal Paradigma Ekonomika Vol. 19 No. 4 (2024): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v19i4.37965

Abstract

The purpose of the study was to determine the effect of hotel and restaurant taxes on economic growth with the mediation of local revenue. In an autonomous region or region that has the power to manage its area, it is strived to get potential results, which requires policies to increase economic growth in a region. In increasing economic growth, hotel and restaurant taxes also influence the increase in economic growth also influenced by hotel and restaurant taxes. This provides evidence of the many tourists from various foreign and local tourists who often come to Batu City. From this there must be an effort to increase economic growth in Batu City needs to get good attention and the local government is obliged to optimize its tax collection, especially in the hotel and restaurant tax sector in the Batu City local government area. In this study using secondary using path analysis techniques using the Smart-PLS program with a quantitative approach. From the results of the analysis directly shows that hotel tax and restaurant tax affect local revenue partially and hotel tax also affects economic growth while restaurant tax has no effect on economic growth. In indirect research, local revenue is not able to mediate the hotel tax.
PENGARUH KOMPENSASI DAN KOMITMEN ORGANISASI TERHADAP TURNOVER INTENTION (Studi pada Karyawan PT. Surya Mitra Farm Mojokerto) Hayuningtyas, Ruri Fitria; Ayuni, Risca Fitri
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel kompensasi dan komitmen organisasi terhadap turnover intention. Jenis penelitian ini adalah explanatory research dengan metode analisis data Regresi Linier Berganda. Penelitian ini menggunakan sampel sebanyak 40 responden yang diambil dari populasi karyawan PT. Surya Mitra Farm Mojokerto. Pengambilan sampel menggunakan teknik total sampling yaitu teknik sampling untuk populasi kecil dimana jumlah sampel yang diambil adalah seluruh jumlah populasi yang ada. Berdasarkan hasil penelitian didapat bahwa kompensasi dan komitmen organisasi berpengaruh secara negatif dan signifikan terhadap turnover intention. Selain itu, diketahui bahwa dari kedua variabel bebas yang dominan pengaruhnya terhadap turnover intention adalah komitmen organisasi dengan nilai koefisien lebih besar. Kata kunci: Kompensasi, Komitmen Organisasi, Turnover Intention.