DETAIL DOCUMENT
ANALISIS ECONOMIC VALUE ADDED (EVA) UNTUK MENILAI KINERJA KEUANGAN PADA BUMD PT GRESIK MIGAS
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Institusion
Universitas Muhammadiyah Malang
Author
NABILA, ISHMAH
Subject
HB Economic Theory 
Datestamp
2015-01-19 04:26:14 
Abstract :
The purpose of this research is to know financial performance of BUMD PT Gresik Migas by using method of Economic Value Added ( EVA). The Analyzer tools are to know financial performance BUMD PT Gresik Migas, is an Economic Value Added (EVA), with the rule EVA > 0 shows positive value is rate of return yielded exceeds level of capital charges, and conversely if EVA < 0 shows negativity. Result of analysis conclusion are financial performance BUMD PT Gresik Migas in the years 2009 and 2010 by using method Economic Value Added (EVA) < 0 with value –Rp 1.911.052.736 in the year 2009 and in the year 2010 equal to - Rp 11.497.653.983 EVA negative indicator it means the company not successfully creates added value at company and for stakeholder with the result that can give image which good and make easier company to obtain source of funding from the creditor. And in the year 2011 have EVA > 0 with value Rp 6.932.932.788 EVA positive indicator it means the company successfully creates added value at company and for stakeholder with the result that can give image which good and make easier company to obtain source of funding from the creditor. Based on conclusion, method EVA can serve the purpose to know financial performance of BUMD PT Gresik Migas, and with knows rate of return company can improve of the performance to be better. 

Institution Info

Universitas Muhammadiyah Malang