ANALISIS PENDEKATAN EVA (ECONOMIC VALUE ADDED) SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA PT. MINASA UPA PERSADA MAKASSAR

  • Andi Islamul Kausar Sekolah Tinggi Ilmu Ekonomi YPUP Makassar
  • Erwin Horas Sekolah Tinggi Ilmu Ekonomi YPUP Makassar
  • Tamsil Tamsil Sekolah Tinggi Ilmu Ekonomi YPUP Makassar

Abstract

The objective of the research was to find out the financial performance of PT. Minasa Upa Persada Makassar . The method used in this research was Economic value Added Method for the 2017-2018 period. Technique of data collection was observation, interview, documents and library study. The data analyzed was primary and secondary data. The type of data analyzed was qualitative and quantitative data. Technique of data analysis was NOPAT analysis which consisted of capital cost analysis, Eva analysis. The result of the research revealed that EVA value at PT. Minasa Upa Persada Makassar in 2017 to 2018 indicated that EVA value > 0. It means that the company provided economic added value.

Published
2020-09-28
How to Cite
KAUSAR, Andi Islamul; HORAS, Erwin; TAMSIL, Tamsil. ANALISIS PENDEKATAN EVA (ECONOMIC VALUE ADDED) SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA PT. MINASA UPA PERSADA MAKASSAR. ACCOUNTING JOURNAL, [S.l.], v. 1, n. 3, p. 376-383, sep. 2020. Available at: <http://ojs.stkip-ypup.ac.id/index.php/SA/article/view/376>. Date accessed: 18 may 2024.
Citation Formats
Issue
Vol 1 No 3 (2020): September
Section
Articles