Jurnal Ilmiah Manajemen & Kewirausahaan
Vol 10 No 2 (2023): Desember

Penerapan Economic Value Added (EVA) untuk Mengukur Kinerja Keuangan Apotek Sehat Bersama Parepare

Riska, Riska (Unknown)
Tijjang, Bakhtiar (Unknown)
Sudirman, Irmayanti (Unknown)
Lukman, Siti Diva Syarifah (Unknown)



Article Info

Publish Date
04 Dec 2023

Abstract

The purpose of this study was to determine and analyze financial performance using the EVA method at Apotek Sehat Bersama Parepare to increase economic added value. The data collection techniques used are observation, interviews, documentation and literature study. The analysis method used in this research is quantitative descriptive data. The data analysis method in this study uses the Economic Value Added (EVA) method. The object of this research uses financial statements in the form of statements of financial position (balance sheet) and profit and loss from 2020-2022. The results of the calculation of Economic Value Added (EVA) at Apotek Sehat Bersama Parepare for the period 2020-2022 show that the EVA value for 3 consecutive years produces a positive EVA value, which means that the company has succeeded in increasing economic added value. In 2020 the EVA value was Rp. 102,957,248, - then in 2021 the company's EVA value decreased by Rp. 81,985,229, - and in 2022 the EVA value increased by Rp. 91,236,961, -. It can be seen that the financial performance of Apotek Sehat Bersama Parepare using the Economic Value Added (EVA) method can increase economic added value and the financial performance of Apotek Sehat Bersama Parepare can be said to be good.

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Journal Info

Abbrev

man

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Manajemen & Kewirausahaan a is a peer-reviewed journal published by the Faculty of Economics and Business Andi Sapada Institute of Social and Business Sciences. JIMK is published four times a year in March, June, September, and December. This journal provides direct open access to ...