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All Journal Sustainable : Jurnal Akuntansi Indo-Fintech Intellectuals: Journal of Economics and Business
Rahayu, Lustry
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Humanities Economics, Econometrics & Finance Social Sciences

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Analisis Economic Value Added Untuk Mengukur Kinerja Keuangan PT. Federal Internasional Finance (Perusahaan Go Public Yang Terdaftar Pada Bursa Efek Indonesia) Supriyanti; Bumi Kellen, Pius; Rahayu, Lustry
SUSTAINABLE JURNAL AKUNTANSI Vol 3 No 2 (2023): Volume 3, No.2 November 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.21029

Abstract

ABSTRACT This study aims to assess the financial performance of PT. Federal Internasional Finance, a listed company on Indonesia Stock Exchange using the Economic Value Added method. The research was conducted from February to March 2023 using documentation data collection techniques in the form of published financial statements obtained through the Indonesia Stock Exchange, the official website of PT. Federal Internasional Finance and various literature related to research. The analysis was carried out using case study research with a quantitative descriptive approach. The focus of this research is on the financial statements of PT. Federal Internasional Finance for five years, from 2017 to 2021. The analysis technique used is the calculation of Economic Value Added which is calculated in three components, namely NOPAT, WACC and Invested Capital. The results of this study show that PT. Federal Internasional Finance is considered to have good financial performance, judging from the EVA value which shows a positive number. This situation can be interpreted to mean that PT. Federal Internasional Finance has succeeded in creating economic added value. Keywords: Financial report, Finansial performance, economic value added
PENGARUH MODAL KERJA, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2023 Faranita, Ningsih; Rahayu, Lustry; Nenabu, Junita Cestilia
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 2 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i2.3227

Abstract

Profitabilitas merupakan kunci kelangsungan bisnis di era persaingan global, terutama dalam menghadapi batasan ekonomi masa depan. Tujuan penelitian untuk menganalisis pengaruh Modal Kerja, Likuiditas, dan Ukuran Perusahaan terhadap Profitabilitas pada sub sektor telekomunikasi yang tercatat di Bursa Efek Indonesia periode 2021–2023. Variabel Modal Kerja diukur dengan indikator Working Capital Turnover , Likuiditas dengan indikator Current Ratio , Ukuran Perusahaan diukur berdasarkan logaritma natural dari Total Aset, sedangkan Profitabilitas diukur dengan indikator Return on Assets . Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian asosiatif kausal. Diambil dari 22 perusahaan telekomunikasi dalam populasi yang dipilih melalui teknik purposive sampling. Dengan menggunakan Eviews13, pendekatan regresi data panel digunakan untuk menganalisis data. Hasil penelitian menunjukkan bahwa secara parsial, Modal Kerja dan Likuiditas berpengaruh negatif namun tidak signifikan terhadap Profitabilitas. Sebaliknya, Ukuran Perusahaan menunjukkan pengaruh negatif dan signifikan terhadap Profitabilitas. Secara simultan, variabel independen ketiga yaitu Modal Kerja, Likuiditas, dan Ukuran Perusahaan, terbukti mempunyai pengaruh signifikan terhadap Profitabilitas pada perusahaan telekomunikasi yang tercatat di Bursa Efek Indonesia periode 2021-2023.
Analisis Economic Value Added Untuk Mengukur Kinerja Keuangan PT. Federal Internasional Finance (Perusahaan Go Public Yang Terdaftar Pada Bursa Efek Indonesia) Supriyanti; Bumi Kellen, Pius; Rahayu, Lustry
SUSTAINABLE Vol 3 No 2 (2023): Volume 3, No.2 November 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.21029

Abstract

ABSTRACT This study aims to assess the financial performance of PT. Federal Internasional Finance, a listed company on Indonesia Stock Exchange using the Economic Value Added method. The research was conducted from February to March 2023 using documentation data collection techniques in the form of published financial statements obtained through the Indonesia Stock Exchange, the official website of PT. Federal Internasional Finance and various literature related to research. The analysis was carried out using case study research with a quantitative descriptive approach. The focus of this research is on the financial statements of PT. Federal Internasional Finance for five years, from 2017 to 2021. The analysis technique used is the calculation of Economic Value Added which is calculated in three components, namely NOPAT, WACC and Invested Capital. The results of this study show that PT. Federal Internasional Finance is considered to have good financial performance, judging from the EVA value which shows a positive number. This situation can be interpreted to mean that PT. Federal Internasional Finance has succeeded in creating economic added value. Keywords: Financial report, Finansial performance, economic value added
Co-Authors Bumi Kellen, Pius Faranita, Ningsih Nenabu, Junita Cestilia Supriyanti