Purposing of this research is to analysis a calculation, experiment a comparison and difference a evaluation Economic Value Added/EVA, Market Value Added/MVA, and profitability ratio in business finance work to manufacture business and non-manufacture in BEI, with analysis a finance work value business that is the best between manufacture business and non manufacture business in BEI or Indonesian Stock Exchange. Research sample is taken by purposive sampling and gotten from 125 manufacture business and 80 non-manufacture business that listed in (BEI) in 2006-2008 research. Variable that is used in this research is Economic Value Added/EVA, Market Value Added/MVA, Operating Profit Margin/OPM, Return On Asset/ROA, Return On Equity/ROE, Earning Per Share/EPS, and Return On Sales/ROS 2006-2008 year. This research use Multiple Analysis Of Variance /MANOVA to account a experiment rate difference by simultaneously between manufacture business and non-manufacture business for two or more suspended variable. Resulting of MANOVA research show that from variable which research by univariat variable that significance is OPM variable, ROA, and ROS. This reality show in difference between OPM variable, ROA, and ROS at manufacture business and non-manufacture business While result calculation Descriptive Statistic show scoring business finances work which the best one between manufacture and non-manufacture business in (BEI) for EVA variable, MVA, OPM, ROA, ROS, happen in non-manufacture. proofed connected with rate value bigger than manufacture. Whereas EPS variable is the best in manufacture business. It's proofed by rate result bigger than non-manufacture business.