Indonesian Journal of Economics and Management
Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021)

Evaluasi Performa Keuangan dengan Du Pont System dan EVA PT Matahari Putra Prima Tbk

Dian Apriliani (Program Studi D3 Keuangan dan Perbankan, Politeknik Negeri Bandung)
Ade Ali Nurdin (Jurusan Akuntansi, Politeknik Negeri Bandung)
Dimas Sumitra Danisworo (Jurusan Akuntansi, Politeknik Negeri Bandung)



Article Info

Publish Date
31 Jul 2021

Abstract

The level of sales of Indonesian retail industry decreased, this research aims to determine financial performance using the Du Pont System and EVA approach in PT Matahari Putra Prima Ltd period 2015-2019, to determine the effectivity and efficiency as well as the ability to create value added for company. The research method used quantitative descriptive method using secondary data obtained from the Company’s official website, in the form of the financial statements of PT Matahari Putra Prima Ltd period 2015-2019. The result show the value of ROA and ROE there is fluctuation and have negative value on 2017-2019, this show that the company get a profit decline and below the industry standar average. That is show the Company less effectiveness in manage assets and control expense incurred by Company. The Value Added of Campany not created on 2015 but on 2016-2019 Company able to create value added.

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Journal Info

Abbrev

ijem

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Indonesian Journal of Economics and Management (IJEM) is a journal published by the Accounting Department of Politeknik Negeri Bandung, Indonesia. IJEM (Online ISSN: 2747-0695) published thrice a year (March, July, and November). The journal invites scholars, practitioners, and researchers to submit ...