Analisis Kinerja Keuangan Dengan Pendekatan Metode Economy Value Added (EVA) (Studi Kasus PT. Air Munim Giri Menang Perseroda)

Abstract

The purpose of this study is to analyze the financial performance of PT. Air Minum Giri Menang (Perseroda) in creating economic added value through the Economic Value Added (EVA) method approach. The method used in this study is a quantitative method with a descriptive approach. In this study, the researcher used secondary data where the data used was the financial report of PT. Air Minum Giri Menang (Perseroda) for 2020-2023. From the results of the study using the EVA method, it can be seen that the EVA value for 4 years was positive, except in 2020 which was negative. The results of the EVA calculation which show a positive value mean that the company has been able to create economic added value for its company. Meanwhile, for EVA which has a negative value, it means that the company has not been able to create economic added value for its company. Overall, the results of the study show that the financial performance of PT. Air Minum  Giri  Menang  is in  good  and  healthy  condition,  because  it  meets  the "positive" criteria according to the Economic Value Added (EVA) criteria.