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ANALISIS KINERJA KEUANGAN BERBASIS PENCIPTAAN NILAI DENGAN PENDEKATAN TIME SERIES PADA PT MNC ASIA HOLDING TBK TAHUN 2019-2023 Khalnaya, Yuridilla; Lating, Ade Irma Suryani
Jurnal Riset Akuntansi Vol. 17 No. 2 (2025): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v17i2.17496

Abstract

The annual increase in Indonesia's business competitiveness index requires companies to have good financial performance in order to compete. This study aims to analyze the financial performance of PT MNC Asia Holding Tbk for the period 2019–2023 using a descriptive quantitative method based on value creation, namely Economic Value Added (EVA), Market Value Added (MVA), Refined Economic Value Added (REVA), Financial Value Added (FVA), and Shareholder Value Added (SVA) using a time series approach. The research data was obtained from the company's annual financial reports and stock prices, which were calculated using the formulas for each method. The results of the study indicate that EVA, MVA, FVA, and SVA are positive, indicating that the company has successfully created added value and has good financial performance. Conversely, REVA is negative, indicating that the company has not yet succeeded in creating added value and has poor financial performance. These findings recommend that the company conduct further evaluation of its capital structure by increasing NOPAT and controlling equity costs. Meanwhile, investors should choose companies with consistently positive values across all value creation methods.
Membangun Kesadaran Finansial Islami: Sosialisasi Konsep Dasar Akuntansi Syariah di Pondok Pesantren Fathul Hidayah Aminanda, Aisyah Aura Fatikhah; Khalnaya, Yuridilla; Zuhuriyyah, Nabilatun Nihayatuz; Wikan, Adsila Amadia; Puspitasari, Anggy Dwi; Wijaya, Soca Brilianty
Welfare : Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2024): Welfare : September 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v2i3.1157

Abstract

Thesis Writing Training for Semester 6 Students of the IAIN Kediri Sharia Accounting Study Program aim to increase students' competency and confidence in writing theses. This activity uses the service learning method with a lecture approach, which is effective in conveying information and allows direct interaction between the presenter and participants. The training was held for two days, including an explanation of thesis structure, research methodology, and the application of sharia principles in accounting research. The evaluation of the activities showed that the majority of students felt helped and more confident in facing the thesis writing process. Active interaction during lecture sessions and group discussions provides practical solutions to problems faced by students and increases their motivation. Thus, this training was successful in supporting students in achieving optimal academic achievement in accordance with applicable academic standards.