Kinerja keuangan berbasis Economic Value Added: Studi kasus pada PT Telkom Indonesia Tbk

Authors

  • Siti Rahma Sukarno Sam Ratulangi University
  • Syermi S. E. Mintalangi Sam Ratulangi University

DOI:

https://doi.org/10.58784/mbkk.174

Keywords:

financial performance, economic value added

Abstract

Measurement of financial performance is a systematic evaluation and analysis of a company's financial condition. Economic Value Added is a method to assess a company's financial performance by measuring the economic value created after accounting for the cost of capital. The purpose of this study is to determine the financial performance of PT Telkom Indonesia Tbk for 2020-2023 period using Economic Value Added Method. The research method used is descriptive qualitative. The result shows that the financial performance of PT Telkom Indonesia Tbk, based on the analysis of Economic Value Added (EVA) from 2020 to 2023 is considered good, where the value of EVA is EVA>0, or for four consecutive years the company EVA shows a positive result. This shows that PT Telkom Indonesia Tbk has succeeded in generating economic added value for the company from the capital invested by funders.

Downloads

Download data is not yet available.

References

Adnyana, I M. (2020). Akuntansi manajemen. Lembaga Penerbitan Universitas Nasional

Brigham, E. F., & Houston, J. F. (2019). Fundamental of financial management. Cengage Learning Inc

Fauziah, F. (2020). Modul akuntansi manajemen. Surakarta: Muhammadiah University Press

Garaika, & Feriyana, W. (2020). Akuntansi manajemen. CV. Hita Tech

Hutabarat, F. (2020). Analisis kinerja keuangan perusahaan. Uwais Inspirasi Indonesia.

Irawan, F., & Manurung, N. Y. (2020). Analisis Economic Value Added (EVA) dan Market Value Added (MVA) sebagai alat ukur kinerja keuangan PT Garuda Indonesia Tbk tahun 2017-2019. Jurnal Pajak dan Keuangan Negara, 2(1), 31–45. https://doi.org/10.31092/jpkn.v2i1.999

Kurniawan, D., & Karjono, A. (2023). Penerapan konsep EVA (Economic Value Added) dalam mengukur kinerja manajemen PT. Indofarma,Tbk. ESENSI: Jurnal Manajemen Bisnis, 10(2), 59-73. https://doi.org/10.55886/esensi jmb.v10i2.754

Layarda, D. (2021). Analisis pengaruh beta saham, leverage, ukuran perusahaan terhadap biaya modal ekuitas pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jurnal Fin-Acc, 6(1), 72-83. https://journal.widyadharma.ac.id/index.php/finacc/article/view/1645

Liow, F. E. R .I. (2022). Kinerja keuangan perusahaan. Yayasan Penerbit Muhammad Zaini

Nandari, A. W., Purwanti, E., & Afandi, P. (2023). Analisis Economic Value Added (EVA) PT Unilever Tbk. Journal of Accounting and Finance, 2(2), 63-68. http://dx.doi.org/10.31942/jafin.v2i2.9432

Purba, A. P. (2022). Economic Value Added (EVA) dan Market Value Added (MVA) sebagai alat ukur kinerja keuangan pada PT BNI (Persero) Tbk. Jurnal Akuntansi Barelang, 6(2), 1–10. https://doi.org/10.33884/jab.v6i2.5562

Rahmi , S. (2021). Buku ajar mengenal dasar ilmu akuntansi. LPPM Universitas Bung Hatta.

Sasombo, G., Saerang, D. P. E., & Maradesa, D. (2023). Analisis perbandingan kinerja perusahaan berdasarkan Economic Value Added pada PT Smartfren Telecom Tbk dan PT Indosat Tbk yang terdaftar di BEI. Jurnal EMBA: Ekonomi, Manajemen, Bisnis, dan Akuntansi, 11(3), 731-741 https://doi.org/10.35794/emba.v11i3.49206

Tanjung, O. M. (2024). Peran Economic Value Added (EVA) sebagai ukuran kinerja manajemen perusahaan dalam era bisnis kontemporer. Jurnal Manajemen dan Bisnis, 2(3), 57-67. https://doi.org/10.36490/jmdb.v2i3.1131

Wiguna, K. Y., Syafitri, A., & Sari, Y. P. (2023). Analisis pengukuran kinerja keuangan PT. Mayora Indah, Tbk. Menggunakan Metode Economic Value Added dan Market Value Added. Permana: Jurnal Perpajakan, Manajemen, dan Akuntansi, 15(1), 119-134. https://doi.org/10.24905/permana.v15i1.256

Downloads

Published

2024-08-16

How to Cite

Sukarno, S. R., & Mintalangi, S. S. E. (2024). Kinerja keuangan berbasis Economic Value Added: Studi kasus pada PT Telkom Indonesia Tbk. Manajemen Bisnis Dan Keuangan Korporat, 2(2), 204–211. https://doi.org/10.58784/mbkk.174

Issue

Vol. 2 No. 2 (2024)

Section

Articles

License

Copyright (c) 2024 Siti Rahma Sukarno, Syermi S. E. Mintalangi

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Under this license then authors free to:

  • Share - copy and redistribute the material in any medium or format.
  • Adapt - remix, transform, and build upon the material for any purpose, even commercially.

The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:

  • Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  • No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.


Notices:

  • You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
  • No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.