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All Journal Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business
Masyhuri, Muhammad Ade
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

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Analisis Economic Value Added (EVA) PT Mayora Indah Tbk Tahun 2020–2024: Evaluasi Kinerja Keuangan dan Arah Keberlanjutan Masyhuri, Muhammad Ade
Jurnal Ilmiah Universitas Batanghari Jambi Vol 25, No 2 (2025): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v25i2.6269

Abstract

This study aims to evaluate the financial performance of PT Mayora Indah Tbk through the Economic Value Added (EVA) method during the period 2020 to 2024. EVA is employed as an alternative metric to measure the extent to which the company creates value for its shareholders after accounting for the cost of capital. Using a quantitative-descriptive approach and secondary data from annual financial reports, the study finds that PT Mayora Indah Tbk consistently generated positive EVA values over the five-year period, indicating strong value creation. Moreover, the company's sustainability initiatives—such as emissions reduction and resource efficiency—support its long-term performance. These findings affirm the strategic alignment between financial management and sustainability practices.
Asset and Liability Strategy: Its Impact on Profitability and Firm Value Putri, Hana Tamara; Masyhuri, Muhammad Ade
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.2718

Abstract

This study aims to analyze and provide empirical evidence regarding the effect of asset and debt management policies on firm value, mediated by profitability, in healthcare companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The study population consisted of 34 healthcare companies listed on the IDX, using a purposive sampling technique that resulted in 10 companies as samples based on certain criteria. The results show that total assets and total debt, both simultaneously and partially, have a significant influence on profitability, as measured by net income. Furthermore, these financial policies also significantly influence firm value, as influenced by price-to-book value (PBV), both directly and indirectly. Net income has a positive and significant effect on PBV, but does not act as a significant mediating variable in the relationship between total assets and total debt on firm value. The direct effect of total assets on PBV is greater than the indirect effect through profitability, while total debt has a negative effect on PBV through its effect on net income.
Studi Kualitatif Tentang Dampak Positif dan Negatif dalam Penyusunan Laporan Keuangan pada UD Sumber Makmur Masyhuri, Muhammad Ade
Jurnal Ilmiah Universitas Batanghari Jambi Vol 25, No 1 (2025): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v25i1.6067

Abstract

This study aims to identify the positive and negative impacts of financial statement preparation at UD Sumber Makmur, a small furniture enterprise. The research employs a qualitative descriptive method with a case study design. Findings reveal that while formal financial statement preparation is not fully implemented, potential benefits include improved accuracy in financial monitoring, ease in strategic decision-making, and enhanced credibility with external stakeholders. Key challenges include limited time, costs, and accounting knowledge. The owner's awareness of the importance of financial reporting indicates potential for future development. The study recommends training and accounting assistance to address these challenges, alongside adopting Micro, Small, and Medium Entity Financial Accounting Standards (SAK EMKM) as a strategic step to enhance transparency and credibility.
Economic Value Added (EVA) sebagai Alternatif untuk Menilai Kinerja Keuangan Perusahaan PT. Indofood Sukses Makmur Tbk Periode 2019-2023 Masyhuri, Muhammad Ade; Putri, Hana Tamara
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 3 (2024): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i3.5684

Abstract

The aim of this research is to evaluate the financial performance of PT. Indofood Sukses Makmur Tbk uses the concept of economic value added (EVA). The type of descriptive research and quantitative approach used in this research and PT's annual financial reports. Indofood Sukses Makmur Tbk as a secondary data source. The results of this research found that PT. Indofood Sukses Makmur Tbk during the observation period had quite strong financial performance, this is indicated by the EVA value > 0; meaning PT. Indofood Sukses Makmur Tbk is able to generate added economic value during the 2019-2023 period.
Co-Authors Hana Tamara Putri, Hana Tamara