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Analisis Kinerja Keuangan Berdasarkan Metode economic value added (EVA) Pada PT. Surya Citra Media. Tbk Eva Susanti; Msy. Mikial; Ima Andriyani; Azmir Ferdinansyah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No S1 (2022): SPECIAL ISSUE DNU 14 TH
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10iS1.1961

Abstract

This study aims to measure and find out financial performance at PT. Surya Citra Media, Tbk using the method of Economic Value Added (EVA) for the period 2016 - 2020. This study uses this research using descriptive analysis method which aims to provide an overview of the actual financial performance of the company, where data collected, compiled, then analyzed and explained with existing theories and finally make conclusions and suggestions. Descriptive analysis method used in this study to describe in general PT. Surya Citra Media, Tbk, by describing the results of the analysis conducted in this study. The design of this study is to use a qualitative approach, where with this approach the author seeks to understand the analysis of financial performance using EVA methods. The conclusion of this study shows that the financial performance of PT. Surya Citra Media, Tbk based on the analysis of Economic Value Added (EVA) from 2016 to 2020 is not good, where the value of EVA <0, ie for five consecutive years the company EVA shows a negative value. In 2016 the value of EVA - Rp. 788,228,366 and in 2017 the value of EVA again decreased significantly by -Rp. 2,101,912,330 and in 2018 amounting to Rp. 1,237,933,617 and decreased in 2019 to a figure of -Rp. 1,148,156,021 and in 2020 it fell to -Rp. 749,755,182. It is recommended for companies to increase EVA each year to reach a positive value by reducing or reducing the cost of capital while negotiating interest rates.
ANALISIS PERILAKU BIAYA DAN TITIK IMPAS MULTI PRODUK DALAM PERENCANAAN LABA JANGKA PENDEK PADA CV. PUTRA PENUNTUN Sugiharto Sugiharto; Azmir Ferdinansyah
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 1, Juli-Desember 2020
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1145.087 KB) | DOI: 10.52333/ratri.v2i1.723

Abstract

This research is engaged in printing. This printing company before the Covid-19 pandemic was in conditions that generated optimal profits. The occurrence of the Covid-19 pandemic make company profits always decline. This is closely related to the cost behavior and break-even of multiple products in planning short-term profits. The population used in this study is the cost behavior and break-even of multi-products in the short-term profit planner in 2020. The sampling used is purposive sampling. The type and design of the research is descriptive research. Based on the results of the research, the company has not implemented the concept of cost behavior which separates variable costs and fixed costs with the income statement in the multi-product breakeven calculation has not been prepared by variable costing. The conclusion from this study states that companies must apply the concept of cost behavior that separates fixed costs and variable costs. And applying the multi-product breakeven guidelines as a tool in sales revenue for product orders can determine short-term profit.Keywords : Cost Behavior, Multi-Product Break-even, Short-Term Profit     Planning
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN INVESTASI SAHAM (STUDI KASUS : PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI) Azmir Ferdinansyah; Rudy Chairudin; Mariyam Zanariah; Lusia Nargis
JURNAL KOMPETITIF Vol 11, No 2: Edisi Juli-Desember 2022
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v11i2.986

Abstract

This research is an empirical study to test how the company's internal factors which include the cash ratio, debt equity ratio, EPS, ROI and the company's external factors which include the SBI interest rate and stock beta can contribute to stock investment decisions in this case measured by the DPR. The sample technique used was purposive sampling in order to obtain a total sample of 26 companies. The analysis technique used in this study is multiple linear regression and hypothesis testing used in this study t-statistics to test the partial regression coefficients and F-statistics to test the feasibility of the research model with a Level of Significance of 5%. In addition, the classical assumption test was also carried out. The results of the analysis show that based on the hypothesis testing that has been carried out, it is found that CR, DER, EPS, ROI, SBI Interest Rates and Stock Beta simultaneously have a significant effect on the investment decision (DPR) of Manufacturing companies. Partially only CR, EPS, and ROI are able to have a partially positive and significant influence on investment decisions (DPR).Keywords: CR, DER, EPS, ROI, SBI Interest Rate and Stock Beta, (DPR)