FINANCIAL VALUE ADDED: SUATU PARADIGMA DALAM PENGUKURAN KINERJA DAN NILAI TAMBAH PERUSAHAAN
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https://doi.org/10.9744/jak.7.1.pp.%201-10Keywords:
financial ratio, economic value added, financial value addedAbstract
One of alternative concept for measuring financial performance is Economic Value Added (EVA). Beside that a value added-based approach that has not regularly been studied empirically is that using Financial Value Added (FVA). This paper tries to explain in detail how to measure business performance and value added based on FVA related to financial management decisions. Abstract in Bahasa Indonesia : Salah satu konsep penilaian kinerja keuangan yang sudah mulai banyak ditelaah adalah Economic Value Added (EVA). Sedangkan Konsep nilai tambah perusahaan yang belum banyak dikaji Financial Value Added (FVA). Paper ini akan menjelaskan secara detail bagaimana mengukur kinerja dan nilai tambah perusahaan berdasarkan FVA yang dikaitkan dengan keputusan-keputusan dalam majemen keuangan. Namun sebelumnya akan dijelaskan pengukuran dengan menggunakan rasio keuangan dan EVA. Kata kunci: financial ratio, economic value added, financial value addedDownloads
Published
2005-10-07
How to Cite
Iramani, R., & Febrian, E. (2005). FINANCIAL VALUE ADDED: SUATU PARADIGMA DALAM PENGUKURAN KINERJA DAN NILAI TAMBAH PERUSAHAAN. Jurnal Akuntansi Dan Keuangan, 7(1), pp. 1-10. https://doi.org/10.9744/jak.7.1.pp. 1-10
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