Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Akuntansi dan Keuangan
Jaka Maulana
Universitas Logistik dan Bisnis Internasional
Economics, Econometrics & Finance Education

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analysis of The Economic Value Added (EVA) Method as A Measurement of Financial Performance at PT X Indonesia Jaka Maulana; Cahyat Rohyana; Rukmi Juwita
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 1 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i1.55437

Abstract

Performance appraisal of a company is very important and the appraisal process must be in line with effectiveness and efficiency in achieving competitive advantage in the business world. The concept of Economic Value Added (EVA) as an alternative to value-based performance measurement is a measure of the economic added value generated by a company as a result of management activities or strategies. With EVA, company owners will only value activities that add value and discard activities that damage or reduce the value of the company as a whole. PT X Indonesia is engaged in Warehousing and Distribution, becoming a promising business in the development of Distribution and Warehousing in Indonesia. The data analysis method in this study is quantitative analysis based on secondary data from the financial statements of PT X. The population of this study is a logistics service provider company at PT X Indonesia for the 2018-2020 financial statements. The results of the calculation of economic value added in 2018, 2019, 2020 based on the audited financial statements of PT X Indonesia show an EVA value below 0 or negative EVA for 2020, but for 2018 and 2019 is positive EVA. This results in the process of adding to the company's economic value not occurring, which means that the profits generated each year cannot meet the expectations of creditors and company shareholders (investors) for 2020.
Co-Authors Rohyana, Cahyat Rukmi Juwita