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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Business, Economics, and Social Development J-Coop : Journal of Co-operative
Dewi, Lely Savitri
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Analisis Financial Value Added (FVA) sebagai metode pengukuran kinerja keuangan perusahaan dalam upaya mencapai sustainable competitive advantage Indra, Nurhayat; Nurulia, Nisa; Dewi, Lely Savitri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.746 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 6.1977

Abstract

Measurement of a company's financial performance is often done using financial ratios that are analyzed from the company's financial statements for a certain period. Performance measurement based on financial ratios has not been able to reflect the company's overall performance. Therefore, a financial performance measurement tool is needed that shows the actual performance of management with the aim of encouraging activities and strategies that add economic value and discarding activities that do not add value. Financial Value Added (FVA) is part of the concept of evaluating the performance of company management by generating added value created by the company during the research period. This study aims to determine the financial performance of companies in the cosmetics and household goods sub-sector using the FVA method and to determine its relationship to sustainable competitive advantage during the study period, also using Return on Assets (ROA) and Operating Ratio (OR). The results showed that FVA, ROA, and OR in the cosmetics and household goods sub-sector companies showed that they had sustainable competitiveness in the market except for PT. Martina Berto Tbk and PT. Mustika Ratu Tbk, which still have low competitiveness in the industry.
PREDICTION OF COOPERATIVE TAX AVOIDANCE AND FINANCIAL STRATEGY Sugiyanto, Sugiyanto; Dewi, Lely Savitri
International Journal of Business, Economics, and Social Development Vol. 4 No. 4 (2023)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v4i4.525

Abstract

One of the problems faced by cooperative managers is related to tax compliance, on the other hand, it is related to the ability to increase cooperative surplus that can be used for reinvestment, dividends, and other social funds. Conflicts of interest are faced by management as agents of cooperative members and also tax authorities. This study aims to predict tax avoidance by using operating efficiency, capital intensity and leverage variables as the basis for formulating tax planning strategies that can be carried out by cooperative managers. The research uses descriptive quantitative and regression analysis to predict the independent variables that determine tax avoidance. The results showed that only two independent variables were significant to predict tax avoidance, namely operating efficiency, and leverage. While capital intensity is not significant. The strategy that must be set by cooperative managers by utilizing the two significant variables to conduct tax planning through tax avoidance.
Analisis Kepatuhan Penyelenggaraan Prosedur Pinjaman dalam Pengendalian Non-Performing Loan (NPL) Dewi, Lely Savitri; Gunadi, Trida; Wahyudi, Rudhi Ariyanto Setiyo
J-Coop : Journal of Co-operative Vol. 2 No. 1 (2026): J-Coop : Journal of Co-operative
Publisher : LPPM Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/jc.v2i1.36

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat kepatuhan penyelenggaraan prosedur pinjaman sebagai upaya strategis dalam pengendalian pinjaman bermasalah (Non-Performing Loan/NPL) serta membandingkan kepatuhan tersebut pada dua Koperasi Simpan Pinjam (KSP) di Kabupaten Kuningan, Jawa Barat. Tingginya rasio kredit macet dan penurunan Sisa Hasil Usaha (SHU) menjadi latar belakang urgensi penelitian ini. Metode yang digunakan adalah deskriptif kuantitatif dengan pendekatan komparatif. Sampel ditentukan melalui teknik purposive sampling pada KSP Abadi Karya dan KSP Mitra Makmur dengan total 230 responden. Instrumen penelitian menggunakan kuesioner yang mencakup dimensi pengajuan, analisis, keputusan, pencairan, dan monitoring pinjaman. Teknik analisis data menggunakan statistik deskriptif dan Uji Beda Mann-Whitney. Hasil penelitian menunjukkan bahwa terdapat perbedaan signifikan tingkat kepatuhan prosedur antara kedua KSP. KSP dengan tingkat kepatuhan prosedur yang lebih tinggi terbukti memiliki rasio NPL yang lebih terkendali. Implementasi prosedur yang ketat, khususnya pada tahap analisis kelayakan dan monitoring, menjadi faktor kunci dalam mitigasi risiko kredit.
Co-Authors Nurhayat Indra Nurulia, Nisa Sugiyanto - Trida Gunadi Wahyudi, Rudhi Ariyanto Setiyo