Financial Performance Analysis in PT. Pegadaian (Persero) Using the Method Economic Value Added (EVA)

Authors

  • Annnisa Paramaswary Aslam Universitas Negeri Makassar
  • Dian Anggraece Sigit Parawansa Universitas Hasanuddin

DOI:

https://doi.org/10.61255/jeemba.v1i2.64

Keywords:

Kinerja Keuangan, Economic Value Added

Abstract

This study aims to determine the financial performance of PT. Pegadaian (Persero) based on an analysis of Economic Value Added (EVA) for 2014 to 2017. The type of research used in this study is quantitative. The research population which is also a sample of research is the financial statements of the last four years (2014-2017). Data collection is done by means of documentation and interviews. Furthermore, it is analyzed using EVA analysis which consists of NOPAT analysis of Invested Capital WACC and Capital Charges. The results of this study show that the value of Economic Value Added (EVA) at PT. Pegadaian (Persero). In 2014-2017 it showed a positive value (EVA> 0) meaning that the company was able to create economic added value for the company so that the company was able to fulfill obligations and create profits for the company.

Abstract views: 165 , PDF downloads: 158

Downloads

Download data is not yet available.

References

Abdullah, M. Faisal. 2010. Manajemen Perbankan (Teknik Analisis Kinerja Keuangan Bank). Malang: Umpress.

Fahmi, Irham. 2013. Analisis Laporan Keuangan. Bandung:Alfabeta Harahap, Sofyan Safri. 2015. Teori Akuntansi, Edisi Satu, Cetakan ke dua belas. Jakarta:Rajawali Pers.

Harmono. 2015. Manajemen Keuangan yang Berbasis Balanced Scorecard Pendekatan Teori, Kasus, dan Riset Bisnis, Edisi Pertama, cetakan Pertama. Jakarta: Bumi Aksara

Horne, James C.Van, John M. Wachowicz JR. 2013. Fundamentals Of Financial Management. Jakarta: Salemba Empat

Iramani, Rr. Febriani, Erie. 2005. Financial Value Added : Suatu Paradigma Baru Dalam Pengukuran Kinerja dan Nilai Tambah Perusahaan. Jurnal Akuntansi dan Keuangan, Vol. 7, No. 1, Hal.1 -10.

Kabinet RI. 2017 .Peraturan Pemerintah Republik Indonesia tahun 1990. http://sipuu.setkab.go.id//. Diakses 8 November 2018.

Kasmir. 2017. Analisis Laporan Keuangan, Cetakan ke sepuluh. Jakarta:Rajawali Pers.

Sawir, Dan Agnes. 2009. Analisis Kinerja Keuangan dan Perencanaan Keuangan Perusahaan. Jakarta:Gramedia Pustaka Utama

Tunggal, Amin Widjaja. 2008. Memahami Konsep Economie Value Added (EVA) Dan Value Based Management (VAM), Jakarta: Harvarindo

Widayanto, Gatot. 2004. EVA (NITAMI) suatu Terobosan Baru Dalam Pengukuran Kinerja Perusahaan. Usahawan 12 : 50-54 www.pegadaian.co.id. Diakses 8 November 2018.

Young S. David and O’byrne Stephen F. 2001. EVA Dan ManajemenBerdasarkan Nilai. Panduan Prakti Untuk Implementasi. Widjaja, Lusi (Penerjemah). EVA Berdasarkan Nilai: Panduan Praktis Untuk Implementasi. Edisi Pertama. Salemba Empat. Jakarta.

Downloads

Published

2023-05-05

How to Cite

Aslam, A. P., & Parawansa, D. A. S. (2023). Financial Performance Analysis in PT. Pegadaian (Persero) Using the Method Economic Value Added (EVA). Journal of Economics, Entrepreneurship, Management Business and Accounting, 1(2), 70–76. https://doi.org/10.61255/jeemba.v1i2.64