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Economic Value Added and Market Value Added as A Measuring Tool for Financial Performance Silvia, Rina; Wangka, Novriani
International Journal of Social Science and Business Vol 6, No 1 (2022): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i1.30371

Abstract

Every company has its own goals to be achieved. However, the main goal of a company is to earn profits and benefit shareholders. This study aims to analyze the financial performance of product distributors PT. Unilever, Tbk North Halmahera Branch, namely PT. Agung Maluku branch of North Halmahera using the Economic value added (EVA) method is an important innovation because in addition to not only formulating modern financial concepts, but the up-to-date implications of this concept have helped managers to better understand financial goals and help achieve these goals by easier access for managers to understand financial aspects that are sometimes complicated to understand for decision making and the Market Value Added (MVA) method helps managers to focus on valuable activities and to evaluate performance based on maximizing company performance evaluation. Observations were made on the product distributor PT. Unilever, Tbk North Halmahera Branch (PT Agung Maluku) during 2018-2019 by observing quarterly financial statements 1,2 and 3. Descriptive statistical analysis was used to find EVA and MVA values. Based on the analysis of financial performance using the EVA and MVA methods of PT. Agung Maluku, it produces a positive value which means the company is able to create added economic value to its investors, even though it is categorized as a company that is just starting out in the North Maluku region.
Strategi optimalisasi dengan metode cost struktur kini product dan SDM pada UMKM bu-dhe produksi ikan tina di kabupaten halmahera utara Silvia, Rina; Wangka, Novriani; Meti, Yonas
Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2024)
Publisher : Universitas Kristen Satya Wacana Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/jms.v4i32024p299-308

Abstract

The target of the PKM Team is the production of Tuna Bud-dhe, the problem is that partners do not understand how to determine product prices and so far, the product selling price calculations have only been based on estimates and a lack of organization of human resources. As a result, the functions and duties of employees are not optimal and have an impact on the amount of production and profits of UMKM. the solution to overcome this problem the PKM TEAM proposes appropriate technology in calculating the cost of goods sold, namely by providing knowledge of calculating the cost of goods sold with the product line cost structure and will provide knowledge and assistance in HR management so that the functions and duties of employees and owners are carried out properly. The results of the PKM activities show that after the training was carried out, the participants increased their knowledge and optimal shredded selling price.