Jurnal Syntax Fusion : Jurnal Nasional Indonesia
Vol 1 No 11 (2021): Jurnal Syntax Fusion: Jurnal Nasional Indonesia

Analisis Kinerja Keuangan Pada PT. Bumi Sarana Utama Menggunakan Metode Economic Value Added (EVA)

Mansurya, Mansurya (Unknown)
Akbar Idris, Abdi (Unknown)
Anwar, Anwar (Unknown)



Article Info

Publish Date
20 Nov 2021

Abstract

This study aims to analyze the financial performance of PT. Bumi Sarana Utama during 2015 to 2019 using the method Economic Value Added (EVA). Data collection used using documentation techniques. The results showed that the value of the Economic Value Added (EVA) of PT. Bumi Sarana Utama during 2015, 2016, 2018, and 2019 was negative (EVA < 0) which means the company is not able to provide or generate economic added value in its operational activities. Even though they had a positive value in 2017, they could no longer maintain this condition in 2018 and 2019. This was due to a consistent decline in operating profit (NOPAT) and changes in the capital structure whose value fluctuated and tended to decline as a result of the changing urgency of asphalt demand. to the concrete and make the EVA value of PT. Bumi Sarana Utama continues to have a negative trend.

Copyrights © 2021






Journal Info

Abbrev

fusion

Publisher

Subject

Education Engineering Languange, Linguistic, Communication & Media Social Sciences

Description

Syntax Fusion. Jurnal Berbagai Rumpun Ilmu, adalah jurnal yang diterbitkan sebulan sekali oleh CV. Syntax Corporation Indonesia. Jurnal Syntax Fusion akan menerbitkan artikel-artikel ilmiah dalam cangkupan semua rumpun ilmu. Artikel yang dimuat adalah artikel hasil penelitian, kajian atau telaah ...