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All Journal Jurnal Ilmiah Manajemen Kesatuan Journal of Innovative and Creativity
Welimas Kristina Parinsi
STIEM Bongaya Makassar, Indonesia
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Analysis of Financial Performance By Methods Economic Valueadded (Eva) at PT. Argha Karya Prima Industry Tbk Dwi Anugerah Lestari Musa; Welimas Kristina Parinsi; Kartika Septiary Pratiwi Musa
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.8006

Abstract

This study aims to analyze the financial performance of PT Argha Karya Prima Industry, Tbk in 2019-2022 using the economic value added (EVA) method. This research is descriptive research with a quantitative approach. The population in this study is the annual financial report of PT Argha Karya Prima Industry, Tbk. The sample of this study is the financial position report and comprehensive income statement of PT. Agha Karya Prima Industry, Tbk 2019-2022. The results of this study indicate that, the performance of PT Argha Karya Prima Industry, Tbk in 2019-2020 EVA value> 0, then there is added value and the Company's financial performance is good. Meanwhile, in 2021-2022 the EVA value <0, then there is no added value and the Company's financial performance is not good. Overall, it can be said that in the last 4 years we can judge that there is no economic added value. Thus, it can be said that PT Argha Karya Prima Industry, Tbk for the 2019-2022 period is unable to create economic added value for owners of capital or shareholders, meaning that its financial performance is not good.
The Influence of Entrepreneurial Literacy, Farmers’ Characteristics, Creativity, and Motivation on the Success of Urban Farming Business Welimas Kristina Parinsi; Kartika Septiary Pratiwi Musa; Dwi Anugrah Lestari Musa
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.3565

Abstract

Urban farming has emerged as a strategic solution to address food security and economic opportunities in Indonesian cities. Despite its potential, urban farmers face challenges related to knowledge, skills, creativity, and motivation that influence business success. This study aims to examine the effects of entrepreneurial literacy, farmers’ characteristics, creativity, and motivation on the success of urban farming enterprises. A quantitative approach was employed, surveying 421 urban farmers who were members of local farming groups. Data were collected using questionnaires and analyzed through Structural Equation Modeling (SEM). The results indicate that entrepreneurial literacy, farmers’ characteristics, creativity, and motivation each have a positive effect on urban farming business success. These findings imply that strengthening entrepreneurial literacy, creativity, and motivation among urban farmers is essential for sustaining business performance and long-term viability. Policy interventions that focus on capacity-building programs, technical support, and resource facilitation can play a crucial role in enhancing the effectiveness and scalability of urban farming initiatives, thereby contributing to broader economic and community development.
Co-Authors Dwi Anugerah Lestari Musa Dwi Anugrah Lestari Musa Kartika Septiary Pratiwi Musa Kartika Septiary Pratiwi Musa