Expensive: Jurnal Akuntansi dan Keuangan
Vol. 5 No. 1 (2026): Januari

Analisis Kinerja Keuangan dengan Pendekatan FVA (Financial Value Added)

Kholifah, Siti (Unknown)
Nusantoro, Jawoto (Unknown)
Febri Darmayanti, Elmira (Unknown)



Article Info

Publish Date
30 Jan 2026

Abstract

institutions listed on the Indonesia Stock Exchange based on liquidity, solvency, profitability, and Financial Value Added (FVA). This study uses purposive sampling with specific criteria, resulting in four Sharia banks selected as samples. The results show that the financial performance analysis of Sharia banks listed on the Indonesia Stock Exchange based on liquidity varies during the 2021–2024 period. Based on solvency, the financial performance of the four sampled Sharia banks is categorized as very healthy. Profitability analysis shows varied results. Meanwhile, based on FVA, Bank Syariah Indonesia and Bank BTPN Syariah show positive FVA values throughout the study period, indicating good financial performance. Conversely, Bank Panin Dubai Syariah in 2021 and Bank Aladin Syariah Tbk in 2022 and 2023 exhibit negative FVA values, indicating poor financial performance.

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Journal Info

Abbrev

expensive

Publisher

Subject

Decision Sciences, Operations Research & Management Social Sciences

Description

Expensive: Jurnal Akuntansi dan Keuangan is an information container related to scientific articles that consist of: the results of the research, the study of literature, ideas, theory application, critical analysis studies in Accounting that is published by Universitas Muhammadiyah Metro. ...