Claim Missing Document
Check
Articles

Found 2 Documents
Search

Financial Performance Analysis Using the Economic Value Added Method Indriakati, Andi Jenni
Advances in Applied Accounting Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i2.89

Abstract

Purpose: This research aimed to evaluate the financial performance of cosmetics companies traded on the Indonesia Stock Exchange (IDX) using Economic Value Added (EVA) analysis. Research Design and Methodology: The study employed a descriptive-analytical approach, using audited financial statements from PT Mustika Ratu Tbk, PT Martina Berto Tbk, and PT Mandom Indonesia Tbk for the years 2017–2019. Quantitative data derived from secondary sources were analyzed using the EVA method to assess economic performance. Findings and Discussion: Results showed that PT Mustika Ratu Tbk and PT Martina Berto Tbk achieved positive EVA values, indicating favorable economic performance. In contrast, PT Mandom Indonesia Tbk had negative EVA values, reflecting financial difficulties. EVA analysis effectively distinguishes between successful and struggling companies. Implications: The findings offer valuable insights for investors and management to evaluate corporate performance using Economic Value Added (EVA). Companies with negative EVA values should enhance financial management. Future research may apply EVA to other industries or extend the study period.
ANALYZING MEDIATION EFFECT OF COMPETITIVE ADVANTAGE ON FIRM PERFORMANCE AS MEASURED BY TOTAL QUALITY MANAGEMENT AND SUPPLY CHAIN MANAGEMENT Ramlawati, Ramlawati; Murniati, Sitti; Haditomo, Alfabetian Harjuno Condro; Mambuhu, Nurmawati; Indriakati, Andi Jenni; Fitriana, Fitriana
Jurnal Aplikasi Manajemen Vol. 20 No. 1 (2022)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2022.020.01.07

Abstract

The objective of this research is to examine 4 (four) variables, respectively total quality management, supply chain management, competitive advantage, and firm performance. The research type is quantitative. Statistic data were analyzed using SmartPLS version 3.0. The subject of research was book writers at Optima Publikasi Literasi Makassar. The research was done in Optima Publikasi Literasi Makassar, which published and printed books. The research population comprised of book writers at Optima Publikasi Literasi Makassar, which as of November 2020 was counted for 334. Slovin Equation was used on the population, which produced 77 respondents as a research sample. Primary data were collected through a questionnaire. The results showed that better total quality management has an optimization effect on competitive advantage. Better supply chain management delivers a high competitive advantage. Better total quality management has an optimization effect on firm performance. Better supply chain management optimizes firm performance. High competitive advantage has optimization effect on firm performance by improving innovative capacity and increasing competitiveness. Better total quality management optimizes firm performance through competitive advantage by improving firm aspects relating to quality control and competitiveness. Better supply chain management optimizes firm performance through high competitive advantage. Better total quality management has implications for increasing the competitiveness and performance of the company.