DECISION : Jurnal Ekonomi dan Bisnis
Vol. 3 No. 2 (2022): DECISION : Jurnal Ekonomi dan Bisnis

PENILAIAN KINERJA KEUANGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED PADA PT SEMEN TONASA (PERSERO)

Utomo, Dini Fauziyah (Unknown)
Sahabuddin, Romansyah (Unknown)
Nurman, Nurman (Unknown)

Article Info

Publish Date
07 Oct 2022

Abstract

This study aims to evaluate the performance of PT Semen Tonasa (Persero) for the 2016-2020 period using the Economic Value Added method. The population and sample in this study are all accounts in the financial statements of PT Semen Tonasa (Persero) during the 2016-2020 period. This study uses data collection techniques with the documentation method, by collecting available data in the form of financial reports obtained from the company PT Semen Tonasa (Persero) for the 2016-2020 period. The data obtained were analyzed using several processing and then measured using the Economic Value Added method. The results of the study concluded that the Economic Value Added of PT Semen Tonasa (Persero) has a positive value, namely the EVA value > 0. This indicates that there is a value added process in the company.

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Journal Info
DECISION : Jurnal Ekonomi dan Bisnis
Website

Abbrev

decision

Publisher

Universitas Muhammadiyah Parepare

Subject

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

Description

DECISION : Jurnal Ekonomi dan Bisnis merupakan jurnal yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare dengan frekuensi dua kali dalam setahun, yaitu Februari dan Oktober. Jurnal DECISION sebagai wadah pengembangan ilmu manajemen yang terdiri dari manajemen ...