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All Journal International Journal of Electrical and Computer Engineering IPTEK The Journal for Technology and Science Jurnal Teknologi Informasi dan Ilmu Komputer Journal of Information Systems Engineering and Business Intelligence Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) RABIT: Jurnal Teknologi dan Sistem Informasi Univrab JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Value: Jurnal Manajemen dan Akuntansi IJAIT (International Journal of Applied Information Technology) Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Reswara: Jurnal Pengabdian Kepada Masyarakat Journal of Applied Data Sciences Al Dzahab Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Applied Science eProceedings of Engineering Jurnal Pengabdian Masyarakat Bangsa Jurnal INFOTEL Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mujtama: Jurnal Pengabdian Masyarakat Khazanah Informatika : Jurnal Ilmu Komputer dan Informatika Journal of Applied Engineering and Social Science Proceeding of Community Service and Engagement
Tora Fahrudin
Universitas Telkom
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Economic Value Added and Corporate Financial Performance: Empirical Evidence from PT. Argamas Jaya Lab Hanum Yulia; Rahmadi Rahmadi; Tora Fahrudin
Al Dzahab Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v7i1.5833

Abstract

Purpose: This study aims to evaluate the financial performance and value creation of PT. Argamas Jaya Lab has been using the Economic Value Added (EVA) approach for over five years. Design/Methodology/Approach: This research employs a quantitative descriptive approach by analyzing the company’s financial statements from 2019 to 2023. Financial performance is assessed through the calculation of Economic Value Added (EVA), which incorporates key components such as Net Operating Profit After Tax (NOPAT), Invested Capital, and Weighted Average Cost of Capital (WACC). Data were obtained from company financial reports and supporting documentation to ensure the reliability of secondary data. Findings: The results indicate that the company’s EVA fluctuated during the observation period, reflecting variations in NOPAT, invested capital, and the cost of capital. The findings suggest that the EVA approach provides a more comprehensive assessment of corporate financial performance and value creation compared to traditional accounting-based performance indicators, as it explicitly considers the cost of capital in measuring economic profit. Research Implications: This study contributes to the financial management literature by highlighting the relevance of EVA as a value-based performance measurement tool, particularly in sectors where its application remains limited. The findings also provide practical insights for managers and investors in evaluating corporate financial performance and supporting strategic decision-making aimed at improving value creation.
Penerapan SAK ETAP sebagai Strategi Peningkatan Transparansi Laporan Keuangan: The Implementation of SAK ETAP as a Strategy to Enhance Financial Report Transparency Reisy Hariza; Rahmadi Rahmadi; Tora Fahrudin
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5834

Abstract

Purpose: This study aims to analyze the level of compliance in financial statement preparation, identify obstacles in the implementation of SAK ETAP, and conduct an evaluation to assess the quality of financial reporting. Design/Methodology/Approach: A qualitative method with a descriptive approach was employed. Data were collected through interviews, documentation, and literature review. Primary data were obtained directly from informants, while secondary data came from relevant literature and the financial statements of PT. Restu Ibu Rama. The research focuses on evaluating the company’s compliance with SAK ETAP standards. Findings: The implementation of SAK ETAP in the preparation of PT. Restu Ibu Rama’s financial statements has not been fully optimized, as several components and accounts are not properly presented. The main challenges identified include limited understanding of SAK ETAP by the finance team, insufficient human resources, weaknesses in the accounting information system, and inadequate internal control. Research Implications: Strengthening the knowledge and capacity of financial staff, improving the accounting information system, and enhancing internal supervision are necessary steps to ensure that financial statements are more accurate, reliable, and useful as a basis for decision-making. Keywords: SAK ETAP; Financial Statements; Decision Usefulness Theory
Pengaruh Current Ratio (CR), Debt To Equity Ratio (DER) dan Net Profit Margin (NPM) terhadap Return On Asset (ROA) pada PT Arwana Citra Mulia Tbk Happy Angeliani Purba; Rahmadi Rahmadi; Tora Fahrudin
SEIKO : Journal of Management & Business Vol 8, No 2 (2025): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v8i2.8470

Abstract

The focus of this research is publicly listed ceramic companies, one of the sectors experiencing rapid growth due to increasing market demand. This development can be analyzed through profitability ratios. This study aims to evaluate and analyze the profitability of the selected sample using the current ratio (CR), debt to equity ratio (DER), and net profit margin (NPM) as independent variables, which are related to the return on assets (ROA) ratio as the dependent variable. It was found that among the three publicly listed ceramic manufacturing companies, PT Arwana Citra Mulia (ARNA) is the only company in the building products and equipment industry with the most promising profitability, with a net profit difference of up to IDR 500 Billion compared to the other two similar companies in the 2022 and 2023 periods. As a result, ARNA was selected as the sole sample in this study. The research findings indicate that all independent variables have a significant influence of 81.6% on the dependent variable based on the coefficient of determination analysis. Additionally, separately, CR and DER each show a positive influence on ROA, while the NPM ratio shows a negative influence on ROA.
Co-Authors Alya Ghaitsa Rizky Pertiwi Anggun Fitrian Isnawati ANGGUNMEKA LUHUR PRASASTI Ardiansyah, Fajri Ashri Dinimaharawati Asniar Asniar Asniar Asniar Azhar Muhammad Fuad Bisono, Eva Firdayanti Buliali, Joko Lianto Dawam Dwi Jatmiko Suwawi Dedy Rahman Wijaya Denny Meilika Setiawati Eka Kristi Silalahi Ersy Ervina Ezra Balqis Alka Ceria Fajri Ardiansyah Fenty Alia Fityanul Akhyar Gigano Nehemia Agra Saragih Gunawan, Tedi Hakim, Dinda Aulia Hanum Yulia Happy Angeliani Purba Hardiansyah, Hendri Hariza, Reisy Hermalia Putri Heru Nugroho Ibnu Asror Istiqomah, Risma Nur Jefri, Mardi Kastaman, Kastaman Katjoprayudi, Raswyshnoe Boing Laksitowening, Kusuma Ayu Ledya Novamizanti Lisna, Shafira Aulia Putri Mahardika Lutvia Maharaja Maria Ulfah Maria Ulfah Marlindia Ike Sari Mera Kartika Delimayanti Mohamad Alfaj’ri Moza Sajidah P Muhammad Galang Fathirkina Muhammad Hablul Barri Muhammad Rayhan Muhammad Rizqy Alfarisi Nabila Setya Utami Nada, Hitna Qotrun Nanda, Aulia Nelsi Wisna Nur Fadila, Egita Nurlatifah, Eva Nurul Asnia, Halida Padma Edhitya Chairunnisafa Priyono Panjaitan, Amanda Ardita Paramita Mayadewi Prajna Deshanta Ibnugraha Pramuko Aji Pratama, Mrupy Agung Putri, Hermalia Putu Harry Gunawan R. Rogers Dwiputra Setiady Rahmadi Rahmadi Rahmadi Rahmadi Raswyshnoe Boing Katjoprayudi Raswyshnoe Boing Kotjoprayudi Razendra Zahran Firdaus Reisy Hariza Renny Sukawati Risma Nur Istiqomah Rita Purnamasari Rizal, Mochammad Fahru ROCHMAWATI Rochmawati Rochmawati Rochmawati Rochmawati Rochmawati Rochmawati, Rochmawati Rokhmatul Insani Ryan Sebastian Forlandito Salmania Putri Salwa Afralia Hevit Samira Samira Saragih, Gigano Nehemia Agra Satria Mandala Sherin Nadya Meideni Siska Komala Sari Sri Astuti Umar Ali Ahmad Umar, Ubaidilah Wahyu Pamungkas Wicaksono, Muhammad Rievnuansyah Widayanti, Asti Yanuar Firdaus Yanuar Firdaus Arie Wibowo Zahrani, Syifa Aulia