Any Arisanti, Any
Alumni Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya

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ANALISIS PERBANDINGAN ANTARA RASIO KEUANGAN DAN METODE ECONOMIC VALUE ADDED SEBAGAI PENGUKUR KINERJA KEUANGAN PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN ROKOK YANG TERDAFTAR DI BEI PERIODE TAHUN 2012 -2014 Arisanti, Any; Bayangkara, IBK
JEA17: Jurnal Ekonomi Akuntansi Vol 1 No 01 (2016)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (696.227 KB) | DOI: 10.30996/jea17.v1i01.652

Abstract

This study aimed to describe and compare the company's financial performance as measured by the method of Economic Value Added (EVA) is a new approach which assesses the company's financial performance by taking into account the expectations of donors, particularly shareholders and creditors. Financial Ratios and analysis to assess the company's financial situation in the past, present and future. The research object is a cigarette company listed on the Stock Exchange in the period 2012 - 2014, that are PT. Gudang Garam Tbk, PT. HM Sampoerna Tbk, PT. Bentoel Internasional Investama Tbk, and PT. Wismilak Inti Makmur, Tbk. This type of research is comparative descriptive, while the data used is secondary data obtained from the Indonesia Stock Exchange. The Results of financial ratios calculation fluctuated every company each year. In the EVA calculation are the average of 2012 - 2014, PT. HM Sampoerna Tbk has the highest EVA value, then PT. Gudang Garam Tbk, hereinafter PT. Bentoel Internasional Investama Tbk and last PT. Wismilak Inti Makmur, Tbk. EVA is always positive (EVA> 0) in 2012-2014 means that the management company is able to create economic value for shareholders, and of course the company's financial performance is also good.Keywords: financial performance, financial ratios, EVA
Determinan keputusan berkunjung pada desa berbasis budaya: Peran faktor sosial, budaya, dan motivasi berwisata Arisanti, Any; Suswati, Endang; Muda Priyatna, Navi
Journal of Management and Digital Business Vol. 6 No. 1 (2026): Journal of Management and Digital Business
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jmdb.v6i1.2861

Abstract

This study aims to analyze the influence of social and cultural factors on tourists’ visiting decisions to Kampung Majapahit Tourism Village in Trowulan District, Mojokerto Regency, with travel motivation as a mediating variable. The research object consisted of 156 tourist respondents selected proportionally. A quantitative, descriptive-explanatory approach was applied, using Likert-scale questionnaires, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS software. The findings reveal that both social and cultural factors have direct and significant effects on visiting decisions and exert indirect effects through travel motivation, which serves as a significant mediator. Travel motivation plays a crucial role in linking external social and cultural influences to tourists’ behavioral decisions. The study concludes that strengthening social interactions, preserving cultural values, and developing motivation-based tourism strategies are essential to enhancing sustainable cultural tourism visits.