Yuli Eni
The COVID-19 has hit most countries in the world, causing some companies to go bankrupt. Several articles say that conditions like this can have an impact on almost all business sectors. This is the basis that there is likely no mature financial planning and business strategy that is capable of dealing with crisis conditions like this. Financial planning is closely related to financial performance appraisal. The size of a company's performance can be the basis for effective and efficient decision- making. Decision-making to measure financial performance can be done with several models of analytical tools. One of the financial analysis tools used to evaluate the performance and finances of a company is the Economic Value Added (EVA) analysis. EVA analysis is very suitable to assess and see the operational performance of a company's economy. This study uses a systematic literature review method. This research takes journal sources with a time scale of 2015 – 2021 with the topic of Economic Value Added (EVA). After searching for journals using Scopus search, 4549 journals with Economic Value Added (EVA) criteria were found based on topics in economic business management. The result of this study is that research related to the EVA analysis method has been the most studied in China for the last 5 years. The EVA value method is also an analytical method that can be used to improve company performance.