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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Business, Economics, and Social Development
Dewi, Lely Savitri
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Humanities Economics, Econometrics & Finance Education 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.
Co-Authors Nurhayat Indra Nurulia, Nisa Sugiyanto -