Dwi Susanti, Rizki Aprilia
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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.
KEPEMIMPINAN DALAM PERSPEKTIF GENDER SERTA PERANNYA DALAM PENGEMBANGAN BISNIS Dwi Susanti, Rizki Aprilia; Kusumaning Budi, Citra Setyaniwahyu
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 3 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i3.5410

Abstract

Historically, male leadership has been more dominant than female leadership. But today, women cannot always be seen as side workers, they are able to make their own choices, especially in business. The role of women sensitive to micro-enterprises in the Indonesian economy is gradually becoming the "gatekeeper" of the people's economy. The method used in this study is a qualitative method with a descriptive approach, this analysis will describe the results of the research based on the findings in the field and then given interpretation and conclusions. The initial stage is grouping the data, and then analyzing it in a qualitative descriptive manner. So that it can produce a scientific understanding and definition to get a systematic picture.There are many great women who become leaders. This research shows that women's leadership styles are more inclined to Transformational Feminism, which is more charismatic and democratic, Efforts to build emotional attachment with employees and patterns of conflict resolution in a familial way, can indirectly make it easier for women to find a win-win solution. In business development there are two strategies applied to Bedpackers Hostel Malang, namely offline and online, such as collaborating with other companies in promoting the Hostel. Meanwhile, in online development, namely through collaboration with Reddoorz, through the website, through Facebook, Instagram. The business development strategy apart from online media to maximize profits Badpackers Hostel Malang also offers various facilities such as Netflix vouchers, promos for guests who book more than three days to one month, dinner in collaboration with restaurants, laundry and online taxis so that they can make customers feel comfortable. hotel guests feel more comfortable.
CAPITAL, INNOVATION, AND FINANCIAL MANAGEMENT AS DETERMINANTS OF MSME PERFORMANCE IN TLOGOMAS VILLAGE Dwi Susanti, Rizki Aprilia; Dewi Novitawati, Retno Ayu
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 3 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i3.6501

Abstract

This study is a quantitative research aiming to analyze how capital, innovation, and financial management influence the performance of MSMEs in Tlogomas Village. The sample consists of 35 respondents, representing MSME actors in the area. Data were collected through questionnaires completed by these MSME actors. The data were analyzed using multiple linear regression analysis.Based on the t-test results, it was concluded that the capital variable (X1) does not significantly affect MSME performance in Tlogomas Village. Meanwhile, the innovation variable (X2) has a significant effect on MSME performance. The financial management variable (X3) also has a significant effect on MSME performance, with a significance level of 0.003 0.05 and a t-value of 2.008. The F-test results indicate an F-value of 1.523 with a significance level of 0.228 0.05, suggesting that the variables of capital, innovation, and financial management have a simultaneous influence on MSME performance in Tlogomas Village.