Economic Value Added (EVA) untuk menilai kinerja di PT Bank Rakyat Indonesia tbk. Kantor Cabang Pembantu "P"

SEDYONO, Agus Katon Eko, Dr.Ir. Djuwari

2006 | Tesis | Magister Manajemen Agribisnis

Kinerja sebuah Bank lebih banyak diukur berdasarkan rasio rasio keuangan selama satu periode tertentu. Pengukuran berdasarkan rasio keuangan ini sangatlah bergantung pada metode atau perlakuan akuntansi yang digunakan dalam menyusun laporan keuangan Bank. Sehingga seringkali kinerja perusahaan terlihat baik dan meningkat, yang mana sebenarnya kinerja tidak mengalami peningkatan dan bahkan menurun. Diperlukannya suatu alat ukur kinerja yang menunjukkan prestasi manajemen sebenarnya dengan tujuan untuk mendorong aktivitas atau strategi yang menambah nilai ekonomis (value added activities) dan menghapuskan aktivitas yang merusak nilai (non-value added activities). Economic Value Added (EVA) sangat relevan dalam hal ini karena EVA dapat mengukur kinerja (prestasi) manajemen berdasarkan besar kecilnya nilai tambah yang diciptakan selama periode tertentu. EVA juga dapat digunakan sebagai pedoman dalam hal goal setting, capital budgeting, performance assessment, dan incentive compensation suatu perusahaan. Pengaruh nilai tambah di dalam suatu perusahaan secara keseluruhan sangatlah penting sehingga hal ini jangan sampai terlewatkan dalam penyusunan strategi Bank

The Bank's performance is mostly measured by analysis based on the financial ratio for a specific period. This type of measurement is highly dependent upon the accounting methods used in preparing the financial statement. Therefore a bank's performance often looks good and improving overtime, but in reality its performance is deteriorating. The unreliable accounting measure needs an improved performance measure that will recognize and encourage management actions and strategies to increase the overall value of the company and ultimately to punish any activity that reduce value. The introduction of EconomicValue Added (EVA) has been very relevant recently because based on its definition, EVA measures the amount of value added created by specific action or strategy taken in a Bank. EVA is also used in the process of goal setting, capital budgeting, performance assessment, and most importantly, incentive compensation within a company. Its implication to the overall being of a company is so important these days that it should not be overlooked when companies plan their strategies.

Kata Kunci : Kinerja Bank BRI,Economic Value Added, agency relationship, value added assessment process, economic value added, capital budgeting, incentivecompensation.