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ECONOMIC VALUE ADDED (EVA) AND LEVERAGE ANALYSIS TO MEASURE THE FINANCIAL PERFORMANCE OF CIGARETTE COMPANIES Priantono, Seger; Khoirun, Nisa
Brilliant International Journal Of Management And Tourism Vol 2 No 3 (2022): October : Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v2i3.477

Abstract

Financial statements are reports that can be used as a reference tool in making financial decisions and assessing performance in a company. This study is aimed at analyzing the assessment of the financial performance of cigarette companies using Economic value added (EVA) and leverage ratios. This type of research is descriptive quantitative, with variables consisting of EVA, DAR, and DER. Data is sourced from secondary data by the method of collection using documentation. The sample of this study is the financial statements of three cigarette companies for 2013 – 2017. The data analysis method used is descriptive with EVA, DAR, and DER ratios. The results showed that the assessment of financial performance in the form of EVA all cigarette companies had good performance (positive EVA value), PT. Gudang Garam Tbk has a better performance than others, because the value of EVA every year tends to increase, DAR for PT. Wismilak Inti Makmur Tbk is in the good category, but the company's DAR ratio every year decreases to a ratio of 20%, the DER ratio of PT. Gudang Garam Tbk and PT. PT. Wismilak Inti Makmur Tbk with good criteria
Analisis penilaian kinerja keuangan dengan pendekatan economic value added dan Market value added pada perusahaan telekomunikasi yang terdaftar di BEI tahun 2020-2022 Lestari, Fitri Ayu; Musriati, Titik; Priantono, Seger
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 2 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i2.2066

Abstract

This study aims to determine the financial performance of telecommunications companies listed on the Indonesia stock exchange using EVA and MVA methods. This type of research is quantitative descriptive, with variables consisting of EVA and MVA. The population in this study is telecommunications companies listed on the IDX. Sample selection using purposive sampling and eleven companies were selected that met the criteria set by the researcher. Data is sourced from secondary data with a collection method using documentation. The results showed that there are ten companies whose Economic Value Added (EVA) value is positive or > 0, so it is said to be able to create economic added value for the company so that financial performance can be said to be good and there are seven companies that have a Market Value Added (MVA) value or > 0 indicating that the company is able to provide market added value for its shareholders so that financial performance can be said to be good. This study aims to determine the financial performance of telecommunications companies listed on the Indonesia stock exchange using EVA and MVA methods. This type of research is quantitative descriptive, with variables consisting of EVA and MVA. The population in this study is telecommunications companies listed on the IDX. Sample selection using purposive sampling and eleven companies were selected that met the criteria set by the researcher. Data is sourced from secondary data with a collection method using documentation. The results showed that there are ten companies whose Economic Value Added (EVA) value is positive or > 0, so it is said to be able to create economic added value for the company so that financial performance can be said to be good and there are seven companies that have a Market Value Added (MVA) value or > 0 indicating that the company is able to provide market added value for its shareholders so that financial performance can be said to be good.
ANALISIS PENERAPAN METODE FULL COSTING PADA UD RATNA JAYA PROBOLINGGO Seger, Seger Priantono; Elok Dwi Vidiyastutik
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 2 (2022): JULI : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v2i2.194

Abstract

This research was conducted at UD Ratna Jaya Probolinggo which is engaged in the dry noodle food product industry, with the aim of knowing the calculation of the cost of production at UD Ratna Jaya and to analyze the application of the full costing method for the calculation of the cost of goods on UD Ratna Jaya Probolinggo. This type of research uses quantitative descriptive research. Data is collected by documentation, data analysis methods in the form of descriptive analysis. The results showed that UD Ratna Jaya still uses a simple method of calculating the cost of production by summing up production costs consisting of raw material costs, direct labor costs, and supporting costs. The application of the full costing method by detailing all production costs that occur including raw material costs, direct labor costs, and factory overhead costs, can determine the amount of cost of production more accurately.
Pengaruh Nilai Nasabah, Corporate Image, Dan Relationship Marketing Terhadap Kepuasan Nasabah Pada PT. BPD Jawa Timur (Bank Jatim) Kota Probolinggo Putri Pramana, Zalfa Nur Auliya; Elmas, Muhammad Syarif Hidayatullah; Priantono, Seger
JUMAD : Journal Management, Accounting, & Digital Business Vol 2 No 4 (2024): JUMAD: Agustus 2024
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v2i4.2044

Abstract

Customer satisfaction is a feeling of pleasure or displeasure with a product or service from a company. This study aims to analyze the effect of customer value, corporate image, and relationship marketing on customer satisfaction partially and determine the strongest variable on customer satisfaction. This research method uses quantitative with an associative approach. The population of this study were all active customers of PT Bank Jatim Probolinggo City. A total of 112 active customers of PT Bank Jatim in Probolinggo City were taken as samples with purposive sampling. Data collection through questionnaires. Data analysis techniques through validity test, reliability test, classical assumption test, multiple regression analysis, coefficient of determination (R2) and hypothesis testing. The results showed that customer value has a significant effect on customer satisfaction, corporate image has a significant effect on customer satisfaction, and relationship marketing has a significant effect on customer satisfaction. The most powerful variable in this study is relationship marketing.
Pengaruh Consumer Satisfaction, Brand Image Dan Trust Terhadap Consumer Loyalty Pada Pt. Kai (Persero) Daop 9 Jember Stasiun Probolinggo Nursafitri, Ike; Priantono, Seger; Rahajeng, Yekti
JUMAD : Journal Management, Accounting, & Digital Business Vol 2 No 4 (2024): JUMAD: Agustus 2024
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v2i4.2046

Abstract

Use The aim of this research is to determine the partial influence of consumer satisfaction, brand image and trust on consumer loyalty at PT. ΚΑΙ (Persero) DAOP 9 Jember Probolinggo Station. The type of research used is causal associative with a quantitative approach. The population in this study is consumers of the DAOP 9 Jember Train, Probolinggo Station in February-March 2024. The number of samples in this study was 100 samples obtained from the Slovin formula calculation. In proving and analyzing this, the convergent validity test, discriminant validity test, reliability test, r-square test, q-square test and hypothesis test are used.Partial test results show that Consumer Satisfaction (X1) with 1 statistic of (3.608) or p value (0.000 < 0.05), then H0 can be accepted or has a significant effect. Brand Image (X2) with a t statistic of (3.772) or p value (0.440 > 0.05), then H0 is not proven or has no significant effect. Trust (X3) with a t statistic of (1.387) or p value (0.167>0.05), then HO is not proven or has no significant effect.
Pengaruh Kualitas Pelayanan, Nilai Pelanggan dan Harga Jasa Terhadap Kepuasan Konsumen PT.Pos Indonesia (PERSERO) Pada Kota Probolinggo Hasanah, Riskiyatul; Hermawan, Dedi Joko; Priantono, Seger
JUMAD : Journal Management, Accounting, & Digital Business Vol 2 No 6 (2024): JUMAD: December 2024
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v2i6.2099

Abstract

This research was conducted at PT. Pos Indonesia (Persero) Probolinggo City with the aim of testing the significant partial, simultaneous and dominant influence of Service Quality (X1) Customer Value (X2) Service Price (X3) and Customer Satisfaction (Y) and to test which The dominant influence is the variable Service Quality (X1), Customer Value (X2), Service Price (X3) on Consumer Satisfaction (Y) PT. Pos Indonesia (Persero) Probolinggo City. The type of research in this research is quantitative research with a causal approach. The variables used include the influence of service quality (X1), service price (X2), customer value (X3) and consumer satisfaction (Y). The data used in this research are primary data and secondary data. The population in this study are all consumers who have used goods delivery services at PT. Pos Indonesia (Persero) Probolinggo City in February 2024 because the population is so large that the number cannot be known. The sample calculation uses the accidental sampling formula because the population is large, namely consumers who come to PT. Pos Indonesia (Persero) Probolinggo City. Data collection using questionnaires and documentation. The data analysis method uses validation tests, reliability tests, classical assumption tests, multiple linear analysis, coefficient of determination, t test, f test and dominant test with the help of SPSS version 26. Based on the results of testing the hypothesis, it shows that Service Quality, Customer Value, Service Price and Consumer Satisfaction influence the decision to use PT. Pos Indonesia (Persero) Probolinggo City services.
Pengaruh Market Value Added (MVA), Net Profit Margin (NPM) dan Return On Equity (ROE) Terhadap Harga Saham Pada Perusahaan Telekomunikasi Yang terdaftar di BEI Suhatina, Suhatina; Amani, Tatik; Priantono, Seger
JUMAD : Journal Management, Accounting, & Digital Business Vol 2 No 6 (2024): JUMAD: December 2024
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v2i6.2125

Abstract

This research aims to examine the influence of Market Value Added (MVA), Net Profit Margin (NPM) and Return On Equity (ROE) on share price in telecommunications companies listed on the Indonesia Stock Exchange. The type of research used is quantitative, with the independent variables Market Value Added (MVA), Net Profit Margin and Return On Equity (ROE). Meanwhile, the dependent variable used is share price. The population of this research is the telecommunications companies listed on the Indonesia Stock Exchange. Sample selection was carried out using purposive sampling technique. The selected sample was 20 companies. The analytical method used include the classical assumption test, multiple linear regression analysis test, coefficient of determination, t- test, F-test and dominant test. The results of hypothesis testing show that partially Market Value Added (MVA), and Return On Equity (ROE) have a positive and significant effect on share price, while the Net Profit Margin (NPM) have a negative and insignificant effect on share price. Simultaneously Market Value Added (MVA), Net Profit Margin (NPM) dan Return On Equity (ROE) have a simultaneously effect on share price. Market Value Added (MVA) have a dominant influence on share price.
Pengaruh Citra Sekolah dan Kualitas Pelayanan terhadap Kepuasan orang tua pada Madrasah Ibtidaiyah Negeri 2 Probolinggo Umami, Fitria; Priantono, Seger; Dhany, Umi Rahma
JUMAD : Journal Management, Accounting, & Digital Business Vol 2 No 3 (2024): JUMAD: Juni 2024
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v2i3.2278

Abstract

This study intends to investigate, at MIN 2 Probolinggo, the influence of school image and service quality on student parent satisfaction. The kind of investigation done is quantitative using a causal associative technique. While parent satisfaction (Y) is the dependent variable in this study, school image (X1) and service quality (X2) are the independent variables. From a sample of 89 parents of fifth and sixth graders, data were gathered by questionnaires, interviews, and documentation. The results revealed that parental satisfaction is much influenced by school image and service quality. Independent variables clearly contribute significantly to the dependent variable according to multiple regression analysis. Reliability and validity tests reveal dependability of the research tools. This study offers schools a significant contribution to raise their image and service quality so enhancing parental satisfaction. Future studies should investigate other elements influencing parent satisfaction, such parental involvement in school events.
Pengaruh Lingkungan Kerja dan Motivasi Kerja Terhadap Kepuasan Kerja Guru pada Madrasah Ibtidaiyah Negeri 2 Probolinggo Musyarofah, Jum'atul; Priantono, Seger; Dhany, Umi Rahma
JUMAD : Journal Management, Accounting, & Digital Business Vol 2 No 3 (2024): JUMAD: Juni 2024
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v2i3.2279

Abstract

Madrasah Ibtidaiyah Negeri 2 Probolinggo merupakan lokasi dimana studi ini akan dilaksanakan untuk mengevaluasi bagaimana pengaruh lingkungan kerja dan motivasi kerja terhadap tingkat kepuasan kerja yang dialami oleh para guru. Teknik deskriptif kuantitatif digunakan dalam penelitian ini, yang memiliki populasi yang terdiri dari 53 guru. Sampling jenuh adalah pendekatan yang digunakan untuk mengumpulkan sampel dari seluruh populasi. Data dikumpulkan melalui penggunaan kuesioner yang dikirimkan kepada para peserta. Kedua komponen ini - lingkungan kerja (X1) dan motivasi kerja (X2) - merupakan faktor independen pada studi ini, sedangkan kepuasan kerja (Y) adalah variabel dependen. Pemeriksaan data dibantu oleh penggunaan SPSS versi 24 dan regresi linier berganda. Menurut hasil studi ini, kepuasan kerja secara signifikan dipengaruhi oleh suasana tempat kerja dan keinginan untuk melakukan pekerjaan seseorang. Jika guru memiliki tingkat motivasi kerja yang tinggi dan lingkungan kerja yang positif, mereka cenderung puas dengan profesi mereka. Berdasarkan temuan penelitian ini, disarankan agar administrasi Madrasah Ibtidaiyah Negeri 2 Probolinggo meningkatkan beberapa aspek lingkungan kerja dan program insentif untuk meningkatkan tingkat kepuasan kerja yang dialami oleh para guru.
Pengaruh Market Value Added (MVA), Net Profit Margin (NPM) Dan Return On Equity (ROE) Terhadap Harga Saham Pada Perusahaan Telekomunikasi Yang Terdaftar Di BEI Suhatina, Suhatina; Amani, Tatik; Priantono, Seger
Ecobuss Vol 13 No 1 (2025): Jurnal Ilmiah Ecobuss, Volume 13, No 1, Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/ecobuss.v13i1.2306

Abstract

This research aims to examine the influence of Market Value Added (MVA), Net Profit Margin (NPM) and Return On Equity (ROE) on share price in Telecommunications companies listed on the IDX. The type of research used is quantitative. The population of this research is the Telecommunications companies listed on the IDX. Sample selection was carried out using purposive sampling technique. The selected sample was 10 companies. The analytical method used include the classical assumption test, multiple linear regression analysis test, coefficient of determination, t- test, F-test and dominant test. The research results show that partially Market Value Added (MVA), and Return On Equity (ROE) have a significant effect on share price, while the Net Profit Margin (NPM) have a insignificant effect on share price. Simultaneously Market Value Added (MVA), Net Profit Margin (NPM) dan Return On Equity (ROE) have a simultaneously effect on share price. Market Value Added (MVA) have a dominant influence on share price.