Indonesian Accounting Literacy Journal
Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)

Evaluasi Kinerja Keuangan Perusahaan Dengan Menggunakan Metode Economic Value Added Pada PT Alkindo Naratama Tbk

Rima Rosmelia (Politeknik Negeri Bandung)
Etti Ernita Sembiring (Politeknik Negeri Bandung)



Article Info

Publish Date
30 Nov 2020

Abstract

The establishment of the Asean Economic Community (AEC) requires every company to increase its capabilities, so performance measurement is needed. Measurement of financial performance can be assessed using the Economic Value Added (EVA) method. Thus, the problem of how the financial performance of PT Alkindo Naratama Tbk is formulated when viewed using the EVA method, the goal to determine the condition of the company's financial performance when reviewed using the EVA method. The research used a qualitative method with a descriptive quantitative approach. The data collection technique is documentation study, the type of qualitative and quantitative data, the data source secondary data. Based on the research that has been carried out, the company's financial performance can be said to be quite good. Based on the results of EVA which is always positive (EVA> 0), it means the company is able to create added value and return appropriate investment to investors.

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Journal Info

Abbrev

ialj

Publisher

Subject

Description

The Indonesian Accounting Literacy Journal (e-ISSN: 2747-1918) encourages the application of articles reporting the results of accounting research both explaining and illustrating related research methodology. IALJ publishes three times a year in November, March and July for the broad area of ...