Purpose: This research aims to analyze the comparison of financial performance assessments of non-manufacturing sector companies listed on the Jakarta Islamic Index (JII) using the Market Value Added (MVA) and Financial Value Added (FVA) methods. Methods: Comparative quantitative research type. The data used is secondary data in the form of financial reports from 2016 to 2020. Analysis data: Data analysis using horizontal analysis is an analysis carried out by comparing financial reports for several periods. Result and discussions: Non-manufacturing companies registered with JII are: PT Telekomunikasi Indonesia Tbk, PT XL Axiata Tbk, PT Media Citra Nusantara Tbk and PT Surya Citra Media Tbk. Using the added value method in the form of MVA, three companies can increase invested capital because the MVA value is> 0 or positive, while PT Media Citra Nusantara Tbk's MVA value is <0 or negative value. Using the FVA method, three companies have positive FVA values, so the companies succeed in providing added financial value for funders; net profits and depreciation can cover the equivalent of depreciation. PT XL Axiata, which has an FVA value <0 or negative. Conclusion: This comparison shows that each company can create added value that varies according to the company's level of performance.