Didaktik : Jurnal Ilmiah PGSD STKIP Subang
Vol. 12 No. 02 (2026): Volume 12 No. 2, Juni 2026 Public

ECONOMIC VALUE ADDED (EVA) SEBAGAI ALTERNATIF UNTUK MENILAI KINERJA KEUANGAN PADA PT SEMEN TONASA

Putri Nurwana (Universitas Negeri Makassar)
Mukhammad Idrus (Universitas Negeri Makassar)
Azwar Anwar (Universitas Negeri Makassar)



Article Info

Publish Date
23 May 2026

Abstract

This study aims to determine the financial performance obtained by analyzing data using the Economic Value Added (EVA) method at PT Semen Tonasa for the 2022-2024 period. The research variable is Economic Value Added (EVA), which is a single variable. The population in this study is the financial statements of PT Semen Tonasa for the 2022-2024 period, while the sample in this study is the balance sheet and income statement of PT Semen Tonasa for the 2022-2024 period. The data is based on the financial statements of PT Semen Tonasa on the company's official website https://www.sementonasa.co.id/. Data analysis was carried out using the Economic Value Added (EVA) method. The results of the analysis using the Economic Value Added (EVA) method indicate that the overall financial performance of PT Semen Tonasa is good. Where the company has succeeded in creating economic added value by generating a positive EVA value (EVA > 0). Keywords: Economic Value Added, Financial Performance

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Journal Info

Abbrev

didaktik

Publisher

Subject

Education

Description

Didaktik : Jurnal Ilmiah PGSD STKIP Subang adalah salah satu jurnal yang dterbitkan oleh STKIP Subang, jurnal ini mempunyai bidang cakupan yaitu Penelitian Pendidikan. Terbit pada bulan Juni dan Desember setiap tahunnya. Didaktik : Jurnal Ilmiah PGSD STKIP Subang melalui proses review oleh dua ...