ANALISIS KINERJA KEUANGAN PADA PT SERBUK JAYA ABADI DI LUMAJANG

This study aims to analyze the financial performance of PT Serbuk Jaya Abadi in Lumajang using the Economic Value Added (EVA) method using quantitative data. The type of data used in this study is secondary data, which comes from the financial statements of PT Serbuk Jaya Abadi. This approach aims to measure the company's ability to create economic added value through financial performance evaluation.
The results of the study indicate that the financial performance of PT Serbuk Jaya Abadi has a positive EVA value (EVA> 0). This indicates that the company is able to create economic added value, so it is stated in a healthy condition. This positive value indicates that operating profit after tax (NOPAT) is sufficient to cover capital costs, and the profit after tax obtained by the company is greater than Capital Charges. Thus, the company has succeeded in maintaining profitable and sustainable financial performance.