{"title":"基于经济增加值(EVA)方法的财务绩效分析(对Taman Wisata, Candi Borobudur, Prambanan和Ratu Boko (Persero)的背景调查)","authors":"Fidi Hidayati, Yacobo P Sijabat","doi":"10.33062/mjb.v7i1.461","DOIUrl":null,"url":null,"abstract":"The research was conducted with the aim of analyzing the financial performance of PT. Borobudur, Prambanan & Ratu Boko (Persero) Temple Tourism Parks for the period 2019 and 2020. The research data was obtained from documentation using NOPAT analysis tools, capital costs, and Economic Value Added (EVA) analysis. The type of data used in this study is quantitative data, namely data in the form of numbers in the true sense. The source of data in this study is secondary data. The results of this study indicate that using the Economic Value Added (EVA) method in the research period has been able to provide added economic value for the company as evidenced by the value of the calculation results, namely the EVA value > 0 is positive. Keywords: Net Operating After Tax (NOPAT), Invested Capital, Weighted Average Cost of Capital, Capital Charges, and Economic Value Added (EVA)","PeriodicalId":259015,"journal":{"name":"The Management Journal of Binaniaga","volume":"160 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Financial Performance Analysis Using Economic Value Added (EVA) Method (Contextual investigation on PT. Taman Wisata Candi Borobudur, Prambanan and Ratu Boko (Persero)\",\"authors\":\"Fidi Hidayati, Yacobo P Sijabat\",\"doi\":\"10.33062/mjb.v7i1.461\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The research was conducted with the aim of analyzing the financial performance of PT. Borobudur, Prambanan & Ratu Boko (Persero) Temple Tourism Parks for the period 2019 and 2020. The research data was obtained from documentation using NOPAT analysis tools, capital costs, and Economic Value Added (EVA) analysis. The type of data used in this study is quantitative data, namely data in the form of numbers in the true sense. The source of data in this study is secondary data. The results of this study indicate that using the Economic Value Added (EVA) method in the research period has been able to provide added economic value for the company as evidenced by the value of the calculation results, namely the EVA value > 0 is positive. Keywords: Net Operating After Tax (NOPAT), Invested Capital, Weighted Average Cost of Capital, Capital Charges, and Economic Value Added (EVA)\",\"PeriodicalId\":259015,\"journal\":{\"name\":\"The Management Journal of Binaniaga\",\"volume\":\"160 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-06-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"The Management Journal of Binaniaga\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.33062/mjb.v7i1.461\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"The Management Journal of Binaniaga","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.33062/mjb.v7i1.461","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
该研究的目的是分析2019年和2020年期间PT. Borobudur, Prambanan和Ratu Boko (Persero)寺庙旅游公园的财务业绩。研究数据是使用NOPAT分析工具、资本成本和经济增加值(EVA)分析从文献中获得的。本研究使用的数据类型是定量数据，即真正意义上的数字形式的数据。本研究的数据来源为二手数据。本研究结果表明，在研究期内使用经济增加值(Economic Value Added, EVA)方法已经能够为公司提供额外的经济价值，计算结果的值证明了这一点，即EVA值> 0为正。关键词:税后净经营(NOPAT)、投入资本、加权平均资本成本、资本费用、经济增加值(EVA)
Financial Performance Analysis Using Economic Value Added (EVA) Method (Contextual investigation on PT. Taman Wisata Candi Borobudur, Prambanan and Ratu Boko (Persero)
The research was conducted with the aim of analyzing the financial performance of PT. Borobudur, Prambanan & Ratu Boko (Persero) Temple Tourism Parks for the period 2019 and 2020. The research data was obtained from documentation using NOPAT analysis tools, capital costs, and Economic Value Added (EVA) analysis. The type of data used in this study is quantitative data, namely data in the form of numbers in the true sense. The source of data in this study is secondary data. The results of this study indicate that using the Economic Value Added (EVA) method in the research period has been able to provide added economic value for the company as evidenced by the value of the calculation results, namely the EVA value > 0 is positive. Keywords: Net Operating After Tax (NOPAT), Invested Capital, Weighted Average Cost of Capital, Capital Charges, and Economic Value Added (EVA)
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