Analisis Deskriptif Kinerja Keuangan UMKM Gorengan Ditinjau Dari ROI, RI, Dan EVA: Studi Pada Kantin FIP Universitas Medan

This study aims to analyze the financial performance of micro, small, and medium-sized enterprises (MSMEs) selling fried snacks at the cafeteria of the Faculty of Education, Medan State University (FIP UNIMED), using Return on Investment (ROI), Residual Income (RI), and Economic Value Added (EVA). The study employs a quantitative descriptive method using data from observations of operational activities and sales from January to March 2026. The data includes initial capital, sales revenue, operating expenses, and operating profit. The initial capital of Rp5,000,000 came entirely from the owner without any bank debt. ROI was calculated based on the ratio of operating profit to total investment, while RI and EVA were calculated using a cost of capital rate of 0.5% per month. The results showed ROI values of 170.16%, 157.20%, and 183.12%, respectively, over the three-month period. RI and EVA yielded the same values, namely Rp8,483,000, Rp7,835,000, and Rp9,131,000. The two indicators are identical because the same 0.5% monthly rate is used as the capital charge in both and tax is not applied, so NOPAT equals operating profit. All indicators showed positive results. ROI reflects the rate of return on investment, while RI and EVA indicate residual profit after accounting for the cost of capital. The research results show that MSMEs were able to generate profits exceeding the cost of capital during the study period.