ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED (EVA) PADA PT. BANK SYARIAH INDONESIA KOTA AMBON

Abstract

This research discusses: Financial Analysis Using the Economic Value Added Method. The aim of this research is to assess the economic value added at PT. Bank Syariah Indonesia and this type of research uses quantitative descriptive research with the sample used being a representative sample in accordance with the sample selection criteria for the Bank Syariah Mandiri Annual Financial Report 2021-2024. This research was carried out by analyzing NOPAT, Invested capital, analyzing capital costs/WACC, Capital Charges and analyzing EVA. The results of this research show that in 2021 the bank produced an EVA value of (813,018), in 2022 an EVA value of (2,481,217), in 2023 an EVA value of (2,645,601) and in 2024 an EVA value of (1,803,656.13).This shows that from the results of financial performance analysis using the EVA method, it tends to produce negative EVA values, which means that the financial performance of the company/bank has not been able to produce economic added value, but in this condition the company is still in a state of making a profit. EVA is a supporting report to complete the company's financial reports in order to add information for consideration in making good decisions for the company.