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All Journal JAKBS Jurnal Akuntansi Keuangan Dan Perpajakan
Chanissa Purwaningrum
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Economics, Econometrics & Finance

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Analisis Penilaian Kinerja Keuangan Menggunakam Penerapan Economic Value Added Pada PT. Fiber Networks Indonesia Siti Nurhalizah; Dhuha Safria; Chanissa Purwaningrum
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Financial performance assessment is essential in creating added value for shareholders, especially when a company faces operational and capital management challenges. This study aims to analyze the financial performance of PT Fiber Networks Indonesia using the Economic Value Added (EVA) method to evaluate the extent to which the company is able to generate economic value. The research employs a quantitative non-statistical approach, utilizing secondary data obtained from the company’s annual financial statements. The EVA calculation in this study considers three main variables: NOPAT, WACC, and Invested Capital. The results indicate that the company did not create economic value in all observed years. For instance, in 2022, the EVA value was negative, implying that the company had not yet covered its cost of capital. However, in 2024, the EVA turned positive, reflecting improved efficiency and the success of implemented financial strategies. The study concludes that EVA trends fluctuated, showing a downward tendency from 2021 to 2023, before increasing again in 2024. Factors influencing EVA include operational efficiency, capital structure, and investment management. It is recommended that PT Fiber Networks Indonesia continue enhancing operational efficiency, optimizing capital structure, and strengthening communication with shareholders to ensure sustainable economic value creation.
Analisis Pengukuran Kinerja Keuangan PT Bank Negara Indonesia (PERSERO) TBK Dengan Metode Economic Value Added (EVA) Periode 2022-2024 Septia Khoirina; Dhuha Safria; Chanissa Purwaningrum
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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This study aims to analyse the measurement of financial performance using the Economic Value Added (EVA) method for the period 2022-2024. The research was conducted at PT Bank Negara Indonesia (Persero) Tbk as the object under study. The population and sample are the company's last 3 (three) years of financial statements. The research method uses quantitative methods through a descriptive approach. The sampling technique used is the saturated sample technique. The data analysis technique uses formulas in accordance with the Economic Value Added (EVA) method and uses some of the company's financial statement data as the required analysis material. The results showed that the financial performance of PT Bank Negara Indonesia (Persero) Tbk, for the period 2022-2024 was still considered positive but still low. PT Bank Negara Indonesia (Persero) Tbk, in the period 2022-2024, has not been able to create economic value added in the morning of its shareholders. Judging from the results of the calculation of Economic Value Added (EVA) shows a negative value, which means ‘Does Not Have Economic Added Value’. PT Bank Negara Indonesia (Persero) Tbk, in the period 2022-2024, is still considered ‘Negative’. Judging from the results of the calculation of Economic Value Added (EVA) which shows the value of Net Operating Profit After Tax (NOPAT) is smaller than the value of Capital Charger (Capital Cost).
Co-Authors Dhuha Safria Septia Khoirina Siti Nurhalizah