Ecobankers : Journal of Economy and Banking
Vol 4 No 2 (2023): Ecobankers : Journal of Economy and Banking

Pengukuran Kinerja Keuangan Bank Panin Dubai Syariah Menggunakan Economic Value Added Dan Financial Value Added

Siti Aisyah (Universitas Islam Negeri Sumatera Utara)
Indah Lestari Ritonga (Universitas Islam Negeri Sumatera Utara)
Hendra Harmain (Universitas Islam Negeri Sumatera Utara)



Article Info

Publish Date
31 Aug 2023

Abstract

The study aims to determine the financial performance of PT Bank Panin Dubai Syariah (PNBS) for the 2017-2021 period which was analyzed using Economic value Added (EVA) and Financial Value Added (FVA) approaches.This study used a qualitative descriptive research approach using secondary data. The data used are PNBS in 2017 succeeded in creating economic value added and financial value added by minimizing bank expenses and maximazing bank added value, which means that the EVA and FVA values in that period are worth positive. However, in 2018, 2019, 2020 and 2021 PNBS cannot create economic value added and financial value added value because PNBS cannot maximize added value and minimize bank expenses, which means that the EVA and FVA values in that period are negative. Thus it can be concluded that using the EVA and FVA approaches in calculating bank financial performance more effective because the EVA and FVA approaches cosider the cost of capital or the cost of capital.

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Journal Info

Abbrev

EcoBankers

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Perbankan Syariah ini mengundang manuskrip dalam berbagai topik antara lain, namun tidak terbatas pada, bidang fungsional Perbankan Syariah, Bank Perkreditan Rakyat Syariah, Jaminan Syariah, Pegadaian Syariah, Pasar Modal Syariah, Keuangan Mikro Syariah, Reksa Dana Syariah, dan Obligasi ...