Sri Rahayu Husen
Program Studi Ekonomi Pembangunan, Fakultas Ekonomi, Universitas Tompotika Luwuk

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Analisis Pengaruh Pendapatan Asli Daerah Terhadap Produk Domestik Regional Bruto Di Kabupaten Banggai Tahun 2013 – 2022: Analysis Of The Influence Of Local Real Income On Gross Regional Domestic Product In Banggai Regency In 2013 – 2022 Husen, Sri Rahayu
Jurnal Ilmiah Produktif Vol. 12 No. 1 (2024): JURNAL ILMIAH PRODUKTIF
Publisher : Fakultas Ekonomi, Universitas Tompotika Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56072/jip.v12i1.829

Abstract

The problem in this study is how the influence of Regional Original Income on Gross Regional Domestic Product in Banggai Regency, with the aim of finding out the influence of Regional Original Income on Gross Regional Domestic Product in Banggai Regency. Qualitative data types. The analysis tool used is a simple linear regression using a ready-to-use program, namely the Excel application. Based on the regression coefficients shown, the equation Y = 2.708 + 93.59X was obtained. The correlation coefficient R = 0.879, means that the relationship between the regional Original Income variable and the Gross Regional Domestic Product in Banggai Regency is Very Strong. Based on the calculation of the Determination coefficient, it was obtained that the Regional Original Revenue variable (X) had a contribution to the Gross Regional Domestic Product Variable (Y) with a value of 0.773 or 77.3%. From the statistical test t, it was found that the tcount value was 5.223 and the ttable value was 1.812, this shows that the regional original income variable (X) has a significant effect on the Gross Regional Domestic Product (Y), in other words Ho is rejected and Ha is accepted.
Pengukuran Kinerja Keuangan Berbasis Economic Value Added Pada Perusahaan Sektor Makanan dan Minuman: Measurement of Financial Performance Based on Economic Value Added in Food and Beverage Companies Clara Neltje Meini Rotinsulu; Taufik Bidullah; Sri Rahayu Husen
Jurnal Ilmiah Produktif Vol. 13 No. 2 (2025): JURNAL ILMIAH PRODUKTIF
Publisher : Fakultas Ekonomi, Universitas Tompotika Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56072/jip.v13i2.1295

Abstract

This study aims to measure the financial performance of food and beverage companies based on the Economic Value Added (EVA) approach from an internal management perspective. A descriptive quantitative method is employed using secondary data derived from companies’ financial statements obtained from the Indonesia Stock Exchange and official corporate websites. The analysis utilizes operating profit, tax expense, capital structure, and cost of capital components to calculate Net Operating Profit After Tax, Weighted Average Cost of Capital, and EVA. The results indicate that food and beverage companies are able to generate positive EVA values, although fluctuations are observed. These fluctuations suggest that economic value creation is influenced by operational performance dynamics and capital efficiency. The findings provide managerial implications for evaluating financial performance and supporting value-oriented decision making.