Analysis of The Implementation of UEFA Financial Fair Play: A Case Study on Arsenal and Machester United Football Club

Sendy, Sendy; Soepriyanto, Gatot; Sari, Nuraini

doi:10.21512/bbr.v5i1.1202

Cited by 3 publications

(4 citation statements)

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“…ROA dapat menunjukkan perbandingan laba bersih dengan total rata-rata aset, ROA sebelumnya telah digunakan oleh: (Dimitropoulos dan Tsagkanos, 2012;Sendy et al, 2014). Semakin besar ROA menunjukan kinerja perusahaan semakin baik, karena tingkat pengembilan investasi (return) juga semakin besar (Wiyatno, 2013).…”

Section: Kajian Teoriunclassified

Pengaruh Pembayaran Dividen Terhadap Kinerja Keuangan Perusahaan Manufaktur

Hilsya

Lestari²,

Dewi³

et al. 2022

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This The purpose of this study is to analyze the effect of Dividend Payment on Firm Financial Performance of manufacturing companies listed on the IDX for the 2016-2020 period. The dependent variable is firm financial performance, the independent variable in this study is Dividend Payout Ratio and Decision of Dividend Payment, and the control variable is ROA and Tobins'q. The number of samples in this study were 29 manufacturing companies. The sampling technique used is purposive sampling technique. The results of panel data regression show that the results of the Dividend Payout Ratio and Decision of Dividend Payment have a significant effect on firm financial performance, but the DPR and Decision of Dividend Payment have no effect on firm financial performance (tobins'q). The results showed that Dividend Payout Ratio and Decision of Dividend Payment had an influence on firm financial performance. Therefore, investors can provide input for companies to consider their decisions.

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Section: Kajian Teoriunclassified

Pengaruh Pembayaran Dividen Terhadap Kinerja Keuangan Perusahaan Manufaktur

Hilsya

Lestari²,

Dewi³

et al. 2022

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“…Umumnya analisis laporan keuangan yang dilakukan perusahaan untuk mengukur kinerja keuangannya adalah dengan menggunakan metode konvensional yaitu analisis rasio keuangan, yang hanya mengukur tingkat profitabilitas, likuiditas, dan solvabilitas perusahaan (Sugionos, 2009). Beberapa penelitian terkait kinerja keuangan klub sepak bola telah banyak dilakukan oleh peneliti diantaranya Amir dan Livne (2005); Hidayat (2010); Haryoprasetyo dan Kiswara (2013); Sendy et al (2014); Pranta & Supatmi (2016); Rahman dan Diyani (2017). Penelitianpenelitian tersebut berfokus pada klub sepak bola yang berlaga di liga eropa seperti Manchester United, Arsenal, Juventus, Totenham Hotspur dan sebagainya dan metode analisis kinerja keuangan yang digunakan adalah rasio keuangan.…”

Section: Pendahuluanunclassified

(Setahun) Bali United IPO: Analisis Economic Value Added (EVA) dan Market Value Added (MVA)

Widyanti

Rachmat²,

Mesta³

2020

MBIA

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This study aims to analyze the financial performance of the Bali United Football Club, which is the first football club in Indonesia to be listed on the Indonesia Stock Exchange (IDX) in 2019. The sample used in this study is PT Bali Bintang Sejahtera Tbk which is a company that manages Bali United football club. The type of data used is quantitative data obtained from the IDX website and the club consisting of financial reports 2019. The analysis technique is carried out with a quantitative descriptive method using the Economic Value Added (EVA) and Market Value Added (MVA) methods. The results of the analysis show that 2018 - 2019 has not been able to create added economic value for the company. This is indicated by the negative EVA value for two consecutive years. Whereas in 2020, which can be seen from the semester report per June 2020, the company's EVA value shows positive results, this is a good step for the company considering that the financial statements in the first semester of the company were able to produce a fairly high NOPAT, this also had an influence on the EVA value which positive which means the company has been able to create added value for the company. Abstrak Penelitian ini bertujuan untuk menganalisis kinerja keuangan Klub Sepak Bola Bali United yang merupakan klub sepak bola pertama di Indonesia yang listing di Bursa Efek Indonesia (BEI) pada tahun 2019. Sampel yang digunakan dalam penelitian ini adalah PT Bali Bintang Sejahtera Tbk yang merupakan induk perusahaan yang mengelola klub Bali United. Jenis data yang digunakan adalah data kuantitatif yang diperolah dari situs BEI dan klub yaitu laporan keungan tahun 2019. Tekknik analisis dilakukan dengan metode deskriptif kuantitatif yakni menggunakan metode Evonomic Value Added (EVA) dan Market Value Added (MVA). Hasil analisis menunjukkan tahun 2018 – 2019 belum bisa menciptakan nilai tambah ekonomi bagi perusahaan. Hal ini ditunjukkan dengan nilai EVA yang negatif selamat dua tahun berturut-turut. Sedangkan pada tahun 2020 yang bisa dilihat dari laporan semester per Juni 2020 nilai EVA perusahaan menunjukkan hasil yang positif hal ini merupakan langkah yang baik bagi perusahaan mengingat laporan keuangan pada semester pertama perusahaan mampu menghasilkan NOPAT yang cukup tinggi hal ini juga membawa pengaruh terhadap nilai EVA yang positif yang berarti perusahaan telah mampu menciptakan nilai tambah bagi perusahaan. Kata kunci: Kinerja Keuangan, EVA, MVA

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“…ROA comparers net income to average total assets. ROA has previously been used by: [(Ergul, 2010; Dimitropoulos and Tsagkanos, 2012; Sakinc, 2014; Sendy et al , 2014) for professional sports teams and by (Omondi-Ochieng, 2018a; Omondi-Ochieng, 2018b; Omondi-Ochieng, 2018c) for NNSOs] …”

Section: Literature Review: Financial Efficiency Using Financial Ratiosmentioning

confidence: 99%

“…The higher the better Rating -Positive (efficient) or Negative (inefficient) Ergul, 2010;Dimitropoulos and Tsagkanos, 2012;Sendy et al, 2014;Omondi-Ochieng, 2018a, 2018b2018c Note: The three ratios have been selected based on their suitability to NNSOs Source: Own elaboration The advantages of FTA include (Hill, 2012;Iba and Aranha, 2012;Morris, 2013;Omondi-Ochieng, 2018c;Pickens, 1986;Raughley and Lloyd, 1999;Wong and Venkatraman, 2015): ease in illustration using visual histograms, line graphs, pie charts, bar graphs and/ or pictograms among, enabling understanding and comparisons of one or many organizations; assistance in strategic managerial decision-making especially when revealing strengths, weaknesses and/or fraudulent dealings; flexibility in measuring and predicting various financial performances over time; robustness -FTA can be replicated, checked, updated and refined when necessary; and readily accepted due to its widespread use.…”

mentioning

confidence: 99%

Financial performance trends of United States Hockey Inc: a resource-dependency approach

Omondi-Ochieng

2019

JEFAS

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Purpose -The purpose of this paper is to examine the 2009 to 2016 financial performance of the US Hockey Inc., using financial effectiveness indicators and financial efficiency ratios.Design/methodology/approach -With the assistance of financial trend analysis, archival data were used to examine the financial performance (evaluated by net income), financial effectiveness (indicated by total assets and total revenues) and financial efficiency (examined by programme services ratios and return on assets) of US Hockey Inc.Findings -On average, the financial performance of the organization was positive ($30,895 net income per year). Financial effectiveness was steady with increases in assets and revenues. Financial efficiency was poor with 79% of revenues spent on programme services and 1.45% average return on asset.Research limitations/implications -The results can be generalized to similar national non-profit sports federations but not corporate sports entities with dissimilar financial goals.Practical implications -The results revealed that national non-profit sports federations can boost their financial performance by maintaining a double strategically focus on both financial effectiveness and financial efficiency.Originality/value -The study used both financial effectiveness and financial efficiency measures to evaluate the financial performances of a national non-profit sports federationa neglected approach similar studies.

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Analysis of The Implementation of UEFA Financial Fair Play: A Case Study on Arsenal and Machester United Football Club

Cited by 3 publications

References 0 publications

Pengaruh Pembayaran Dividen Terhadap Kinerja Keuangan Perusahaan Manufaktur

Pengaruh Pembayaran Dividen Terhadap Kinerja Keuangan Perusahaan Manufaktur

(Setahun) Bali United IPO: Analisis Economic Value Added (EVA) dan Market Value Added (MVA)

Financial performance trends of United States Hockey Inc: a resource-dependency approach

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