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All Journal Jurnal Ilmiah Edunomika (JIE) WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) Indo-Fintech Intellectuals: Journal of Economics and Business Journal of Islamic Digital Economics and Management Moneter : Jurnal Ekonomi dan Keuangan
Andrik Gastri Widjatmiko
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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FINANCIAL PERFORMANCE ANALYSIS USING THE ECONOMIC VALUE ADDED (EVA) APPROACH AT PT ULTRAJAYA MILK INDUSTRY TBK FOR THE 2020-2022 PERIOD Erika Dewi Wulandari; Andrik Gastri Widjatmiko
WORLDVIEW ( Development economic and sharia studies journal ) Vol 2 No 2 (2023): WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains )
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/worldview.v2i2.294

Abstract

Pertumbuhan ekonomi selalu mengalami peningkatan dapat berdampak pada persaingan di dunia bisnis. Perusahaan harus mampu menunjukkan performa terbaiknya, baik dari segi kinerja operasional maupun sistem keuangan. Metode EVA adalah salah satu alat yang dapat membantu dalam melakukan analisis laporan keuangan yang lebih komprehensif. Dengan penerapan EVA, perusahaan dapat menilai sejauh mana mereka telah berhasil menciptakan nilai tambah ekonomis perusahaan. Penelitian ini bertujuan untuk mengetahui kinerja keuangan perusahaan dengan Pendekatan Economic Value Added (EVA) pada PT. Ultrajaya Milk Industry Tbk tahun 2020-2022. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan objek penelitian merupakan PT Ultrajaya Milk Industry Tbk yang terdapat di Bursa Efek Indonesia. Teknik pengumpulan data yang digunakan adalah Observasi dan Dokumentasi. Hasil penelitian ini menunjukkan bahwa kinerja keuangan memiliki perkembangan yang signifikan pada tahun 2020 bernilai positif atau EVA > 0 yang artinya perusahaan mampu memberikan nilai tambah ekonomis dapat dikatakan kinerja keuangan perusahaan baik. Sedangkan pada tahun 2021-2022 bernilai negatif atau EVA < 0 yang artinya perusahaan belum dapat memberikan nilai tambah ekonomis karena besarnya biaya bunga yang dikeluarkan setiap tahunnya. Dapat dikatakan bahwa kinerja keuangan perusahan tidak baik.
Analisis Rasio Profitabilitas Terhadap Kinerja Keuangan Pada Laporan Keuangan PT. SDM Tahun 2021-2022 Eka Neysa Sari; Andrik Gastri Widjatmiko
Bridging Journal of Islamic Digital Economics and Management Vol. 1 No. 1 (2023): November
Publisher : Al-Shobar Publisher, Yayasan Islam Al-Shobar Rawaurip

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana kinerja keuangan PT. SDM dilihat dari laporan keuangan tahun 2021 - 2022. Data yang diteliti berupa laporan keuangan perusahaan tahun 2021-2022. Teknik pengumpulan data yang digunakan adalah teknik observasi, wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah teknik kualitatif. hasil penelitian ini membuktikan bahwa kinerja keunagan pada laporan keuangan PT. SDM dalam kurun waktu 2021-2022 perusahaan mengalami fluktuasi. Hal ini dikarenakan penjualan dan laba bersih setelah pajak juga mengalami kenaikan dan penurunan. dapat dilihat bahwa perbandingan rasio- rasio profitabilitas tersebut memiliki hasil yang sangat rendah. Selain itu, hasil perhitungan rasio- rasio tersebut juga berada jauh dibawah rata- rata standar industri. Hal ini menunjukkan bahwa perusahaan belum mampu mengelola keuangannya secara efektif dan hal ini juga menunjukkan bahwa kinerja keuangan PT SDM berdasarkan rasio- rasio profitabilitas masih sangat kurang baik.
Environmental dan Sustainability: Dampak Terhadap Kinerja Perusahaan Andrik Gastri Widjatmiko; Sari, Airlin Permata
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1396

Abstract

This study examines and identifies the impact of Sustainability Performance and ISO 14001 on the Company Performance of infrastructure sector companies listed on the IDX. Data is collected from the company's annual report and sustainability report. Approach A quantitative approach is used to collect relevant data from the entire population of 63 companies listed on the Indonesia Stock Exchange. After purposive sampling, 56 listed companies were finally considered. The authors measured Company Performance using Tobin's Q. After collecting the data, the authors analyzed it with multiple linear regression and MRA. The findings reveal the significant negative impact of Sustainability Performance and ISO 14001 on Company Performance. Furthermore, the variable Corporate Governance is proven not to moderate between Sustainability Performance and ISO 14001 on Company Performance
Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada PT Ultrajaya Milk Industry Tahun 2020-2022 Hilda Melia Faradila; Andrik Gastri Widjatmiko
Moneter : Jurnal Ekonomi dan Keuangan Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v1i4.31

Abstract

In the current era of very tight business competition, companies are required to improve their financial performance. To be able to assess the company's financial performance, all interested parties need to know the company's financial condition as seen from the company's financial reports. To assess the company's financial performance, it can be shown through the financial reports presented by the company management. The importance of the liquidity ratio for financial performance is because liquidity has a fairly close relationship with the company's ability to earn profits (profitability), namely liquidity shows the level of availability of working capital needed for operational activities. Having sufficient working capital makes it possible for the company to operate optimally and not experience difficulties due to the financial crisis. However, excessive working capital actually shows that there are unproductive funds and gives the impression that the company is releasing them to make a profit. Ideally, the company's working capital should be available in sufficient quantities to finance the company's various activities, which means there is no shortage of capital and no idle resources. In this way, the company's ability to improve its financial performance on its assets is maximized, and the current ratio is one of the components of the liquidity ratio used in this research.
TAX AVOIDANCE: BERKAIT DENGAN DERIVATIF KEUANGAN SERTA FIXED ASSET INTENSITY Airlin Permata Sari; Andrik Gastri Widjatmiko; Yety Anggraini; Wahyu Wismawati
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17976

Abstract

This research begins with the concern that the realization of total tax revenue does not meet expectations. This study examines 37 banking companies, comprising a total of 292 firm-year samples, using panel data regression analysis methods. Based on the findings, it can be concluded that the financial derivative variable has a positive influence on tax avoidance. Additionally, the fixed asset intensity variable also has a negative impact on tax avoidance. Ultimately, this research is expected to provide contributions to companies, future researchers, and stakeholders regarding tax avoidance.
Co-Authors Airlin Permata Sari Eka Neysa Sari Erika Dewi Wulandari Hilda Melia Faradila Sari, Airlin Permata Wahyu Wismawati Yety Anggraini