ANALISIS ECONOMIC VALUE ADDED (EVA) SEBAGAI ALAT UKUR KINERJA KEUANGAN BANK SYARIAH

Authors

  • Yuricke Marshella Universitas PGRI Madiun
  • Karuniawati Hasanah Universitas PGRI Madiun

DOI:

https://doi.org/10.25273/capital.v2i1.3070

Keywords:

Sharia Commercial Bank, Economic Value Added

Abstract

This study uses descriptive studies with the aim to provide an overview of the aspects that are relevant in this case to help managers make decisions for the company. The subject of this research is a Sharia Commercial Bank registered with the Financial Services Authority. The instruments in this study are quarterly financial reports from Sharia Commercial Bank. The analysis technique used in this research is descriptive analysis.The results showed that Bank Muamalat pioneered the sharia banks in creating EVA but in 2016 and 2017 experienced a decline in economic value to not add value. This can happen because the muamalat decreases earnings to increase the amount of debt in the company. While the BJB bank does not create much added value even EVA is obtained is always negative this can be influenced by the amount of profit less than the amount of debt high enough, this can trigger kurannya interest shareholeder to invest in the bank.


Keywords: Sharia Commercial Bank, Economic Value Added

Downloads

Download data is not yet available.

Author Biographies

Yuricke Marshella, Universitas PGRI Madiun

Program Studi Manajemen Universitas PGRI Madiun

Karuniawati Hasanah, Universitas PGRI Madiun

Program Studi Manajemen Universitas PGRI Madiun

Downloads

Published

2018-09-03

Issue

Vol. 2 No. 1 (2018)

Section

Articles

License

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

 

With the receipt of the article by the CAPITAL: JURNAL EKONOMI DAN MANAJEMEN Editorial Board and the decision to be published, then the copyright regarding the article will be diverted to CAPITAL

CAPITAL has the right to multiply and distribute the article and every author is not allowed to publish the same article that was published in this journal. 

 

Â