ANALISIS EVA TERHADAP IMBALAN KERJA JANGKA PENDEK DAN PENILAIAN MVA PADA PT. ANEKA TAMBANG TBK. TAHUN 2016 DAN 2017
| Main Author: | SEPTANTYO, EVIN WAHYU |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://repository.fe.unj.ac.id/6143/2/Cover.pdf http://repository.fe.unj.ac.id/6143/1/Table_Of_Content.pdf http://repository.fe.unj.ac.id/6143/3/Chapter1.pdf http://repository.fe.unj.ac.id/6143/6/Chapter2.pdf http://repository.fe.unj.ac.id/6143/4/Chapter3.pdf http://repository.fe.unj.ac.id/6143/5/Chapter4.pdf http://repository.fe.unj.ac.id/6143/7/Bibliography.pdf http://repository.fe.unj.ac.id/6143/ |
Daftar Isi:
- EVIN WAHYU SEPTANTYO. 2018. 8323145381. Analisis Laporan Laba Rugi Berbasis EVA terhadap Imbalan Kerja. Program Studi DIII Akuntansi. Jurusan Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. This Scientific Work aims to determine the calculation of Economic Value Added (EVA), Knowing the form of Single Step Profit and Loss Reports and Economic Value Added (EVA), Knowing the calculation of Market Value Added (MVA), Knowing the relationship of Economic Value Added (EVA) to long term employee benefits short at PT. Aneka Tambang Tbk. The method used in this study is descriptive analysis with data collection methods based on secondary data. From the results of research at PT. Aneka Tambang Tbk. it can be seen that the EVA method can maximize the profit that occurs, based on the EVA method in 2016 and 2017 the company shows a positive value (EVA> 0). In 2016 the EVA value was Rp. 780,420,379. then in 2017 EVA value amounted to Rp. 716,358,510. Based on the single step method the amount of business and outside income is grouped into one group as well as business expenses. Then based on the MVA method in 2016 and 2017 amounting to Rp1,392,988,694,376. while the value of short-term employee benefits after using the EVA method in the 2016 income statement amounted to Rp210,713,502.3 and in 2017 amounted to Rp.143,271,702. Keyword : EVA, MVA, and Short-term Employee Benefits