ANALISIS KINERJA KEUANGAN MENGGUNAKAN METODE EVA PADA PERUSAHAAN PELAYARAN SEKTOR ENERGI YANG TERDAFTAR DI BEI PERIODE 2019-2022

Article Sidebar

PDF (Bahasa Indonesia)
Published Mar 31, 2024
DOI https://doi.org/10.53651/jdeb.v17i1.492

Main Article Content

Fadhlina Fadhlina
UNIVERSITAS LAMBUNG MANGKURAT
Enny Hardi
UNIVERSITAS LAMBUNG MANGKURAT
Rifqi Novriyandana
UNIVERSITAS LAMBUNG MANGKURAT

Abstract

Abstract,


This study aims to determine and analyze financial performance using the Economic Value Added (EVA) method in energy sector shipping companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period.


This type of research is qualitative with a descriptive approach. The population in this study were energy sector shipping companies listed on the Indonesia Stock Exchange (IDX) totaling 19 companies. The sample in this study were 13 companies determined by purposive sampling method. The type of data used is secondary data.


The results showed that financial performance using the Economic Value Added (EVA) method in energy sector shipping companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period fluctuated. The occurrence of the COVID-19 pandemic and the decline in demand for oil, gas and coal transportation made the company experience a decrease in revenue. Nevertheless, the company continues to strive to improve its performance by implementing and planning strategies and policies to be better in the future.

Article Details

How to Cite
Fadhlina, F., Hardi, E., & Novriyandana, R. (2024). ANALISIS KINERJA KEUANGAN MENGGUNAKAN METODE EVA PADA PERUSAHAAN PELAYARAN SEKTOR ENERGI YANG TERDAFTAR DI BEI PERIODE 2019-2022. Dinamika Ekonomi: Jurnal Ekonomi Dan Bisnis, 17(1), 185-204. https://doi.org/https://doi.org/10.53651/jdeb.v17i1.492
Issue
Vol 17 No 1 (2024): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.17 No.1 Maret 2024
Section
Articles
Creative Commons License

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

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

References

Fiyanto, A., Purba, I. S., Suprapto, H. A., & Mahardhika, S. (2022). Analisis Kinerja Keuangan Perusahaan Dengan Menggunakan Metode Perhitungan Economic Value Added (EVA) Pada Perusahaan Manufaktur. Jurnal Ilmiah Wahana Pendidikan, 8(13)(13), 499–510. https://doi.org/https://doi.org/10.5281/zenodo.6972802

Handini, S. (2020). Manajemen Keuangan. Surabaya: Scopindo.

khsan, A., Alfurkaniati, Safrida, L., Lubis, P. K. D., Dalimunthe, M. I., & Abdullah, I. (2016). Analisa Laporan Keuangan. Medan: MADENATERA.

Irfani, A. S. (2020). Manajemen Keuangan dan Bisnis: Teori dan Aplikasi. Jakarta: PT Gramedia Pustaka Utama.

Jati, K. P. (2022). Industri Pelayaran Ngarep Tarif Angkut di Sektor Energi Bisa Naik. Retrieved from Rakyat Merdeka website: https://rm.id/baca-berita/ekonomi-bisnis/124153/industri-pelayaran-ngarep-tarif-angkut-di-sektor-energi-bisa-naik
Juwita, R., Rafli, M., & Antoni. (2021). Analisis Kinerja Keuangan Menggunakan Metode Economic Value Added. Jurnal Ekonomi, Koperasi & Kewirausahaan. https://doi.org/https://doi.org/10.36418/covalue.v12i2.1228

Sunardi, N. (2020). Penilaian Kinerja Keuangan menggunakan Economic Value Added (EVA) dan Market Value Added (MVA) dengan Time Series Approach pada Industri Semen di Indonesia. Jurnal Ilmiah Manajemen Forkamma, 3(2), 184–194. https://doi.org/http://dx.doi.org/10.32493/frkm.v3i2.4669

Trading Economics. (2023). Retrieved from https://tradingeconomics.com/commodity/coal

Wijaya, K. (2017). Penilaian Kinerja Keuangan Perusahaan Pelayaran (Studi Pada Perusahaan Pelayaran yang Tercatat di Bursa Efek Indonesia). Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 6.