Analisis kinerja keuangan PT.Bank Sumut Usaha Syariah menggunakan metode Economic Value Added (EVA)

Ruqayyah, Ruqayyah and Nurlaila, Nurlaila (2022) Analisis kinerja keuangan PT.Bank Sumut Usaha Syariah menggunakan metode Economic Value Added (EVA). Syntax Literate: Jurnal Ilmiah Indonesia, 7 (10). ISSN p–ISSN: 2541- 0849 e-ISSN: 2548-1398

Text Artikel Ilmiah Ruqayyah.pdf Download (446kB)

Abstract

The purpose of this study was to determine the financial performance of PT. Bank Sumut Syariah Business Unit used the EVA (Economic Value Added) method before the covid-19 pandemic and during the covid-19 pandemic. To analyze the financial performance of PT. In what year did Bank Sumut's Sharia Business Unit have the best performance appraisal? This type of research is descriptive quantitative research. The population of this research is Sharia Business Units in Indonesia, the sample used for this research is the financial statements of PT. Bank of North Sumatra Sharia Business Unit in 2019-2021. The analysis of this study was carried out because it wanted to describe financial performance and wanted to see how much added value could be generated, the researchers used the Economic Value Added (EVA) approach in determining the added value. The result of this discussion is the financial performance of PT. Bank Sumut Sharia Business Unit based on the results of the Economic Value Added (EVA) analysis before the covid-19 pandemic and during the covid-19 pandemic was good, where EVA > 0 , i.e. the company was able to create added value of Rp. 101,297 (in millions of rupiah) before the covid-19 pandemic and Rp. 125,010 (in millions of rupiah) during the covid-19 pandemic. Based on EVA analysis in 2020 when experiencing the COVID-19 pandemic, PT. Bank of North Sumatra Sharia Business Unit has the best economic added value, which is Rp. 125,010 (in millions of rupiah) has increased from the period before the covid-19 pandemic, namely in 2019 of Rp. 101,297 (in millions of rupiah). Meanwhile, in 2021 the EVA value decreased by -649,766 (in millions of rupiah).

Jenis Item:	Artikel
Uncontrolled Keywords:	Financial Performance, Economic Value Added, Covid-19 Pandemic
Subjects:	2X4 FIQH > 2X4.2 Muamalah > 2X4.27 Bank
Divisions:	Artikel (Jurnal, Koran, Majalah)
Pengguna yang mendeposit:	Ms Nurul Hidayah Siregar
Date Deposited:	12 Jun 2023 05:25
Last Modified:	12 Jun 2023 05:25
URI:	http://repository.uinsu.ac.id/id/eprint/19489

Actions (login required)

View Item