Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal Penelitian Manajemen Terapan (Penataran) JAT (Journal of Accounting and Tax)
Rani Rachmawati
Universitas Tulungagung
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
ANALISIS EFEKTIVITAS PENGELOLAAN DANA MELALUI LAPORAN ARUS KAS PADA PT WISMILAK TBK Rani Rachmawati; Sri Sutrismi; Magora Wanda Kirana Saputra
Jurnal Penelitian Manajemen Terapan (PENATARAN) Vol. 10 No. 2 (2025)
Publisher : Program Studi Manajemen STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Analisis Efektivitas Pengelolaan Dana Melalui Laporan Arus Kas Pada PT Wismilak Tbk.Penelitian bertujuan mengetahui kemampuan arus kas dalam meningkatkan pengelolaan dana secara efektif PT. Wismilak Tbk. Data diperoleh dari laporan tahunan yang dipublikasikan, yang menjadi sampel data historis laporan keuangan 5(lima) tahun. Data yang diolah Adalah rasio Arus Kas Operasi (AKO), rasio Cakupan Arus Dana (CAD), Rasio Cakupan Kas Terhadap Hutang Lancar (CKHL), Rasio Pengeluaran Modal (PM), Rasio  Hutang (HT) Teknik perhitungan yang digunakan dalam penelitian adalah dengan menghitung rasio .Teknik analisis data yang digunakan yaitu analisis kuantitaif deskriptif. Berdasarkan hasil perhitungan dan pengumpulan data, hasil menunjukkan bahwa (1) rasio Arus Kas Operasi (AKO), sangat tidak efektif.(2) rasio Cakupan Arus Dana (CAD ) sangat efektif.(3) Rasio Cakupan Kas Terhadap Hutang Lancar (CKHL) sangat tidak  efektif (4) Rasio Pengeluaran Modal (PM) sangat tidak  efektif.(5) Rasio  Hutang (HT) fluktuatif cukup efektif, dan sangat tidak efektif.
UNLOCKING FINANCIAL INSIGHTS: EVALUATING PERFORMANCE THROUGH KEY RATIOS Rani Rachmawati; Sri Sutrismi; Yunita Duwi Anggiyasari
JAT : Journal Of Accounting and Tax Vol. 3 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jat.v3i2.1352

Abstract

This study analyzes the financial performance of Pabrik Gula Modjopanggoong through key financial ratios, including liquidity, activity, solvency, and profitability. Using financial data from 2019 to 2023, the study employs a descriptive quantitative approach to evaluate the company’s financial stability and operational efficiency. The findings reveal that liquidity ratios, such as Current Ratio and Quick Ratio, fall below industry standards, reflecting challenges in meeting short-term obligations. Activity ratios demonstrate poor asset utilization, with a low Total Asset Turnover (TATO), although inventory management, as measured by Inventory Turnover (ITO), is efficient. Solvency ratios, including Debt-to-Equity Ratio (DER) and Debt-to-Asset Ratio (DAR), show favorable values, indicating minimal reliance on debt. However, profitability ratios, such as Net Profit Margin (NPM) and Return on Assets (ROA), are suboptimal due to declining sales and high operational costs. These results highlight the need for improved asset management and operational strategies to enhance profitability and competitiveness. The study provides actionable insights for optimizing financial performance and ensuring long-term sustainability.
Analisis Keputusan Pendanaan Untuk Menilai Profitabilitas Pada PT Bank Jatim Rani Rachmawati; Sri Sutrismi
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 2 (2025): July 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the management of funding sources at PT Bank Jatim Tbk. whether it has shown a more efficient prospect, to determine the impact of funding sources on profitability at PT Bank Jatim Tbk. The data in this study were obtained from published annual reports which were samples in the study of historical data on financial statements for the last 5 (five) years, from 2019 to 2023. The type of research used in the study is quantitative descriptive. The data processed are DER (Debt to Equity Ratio), DAR (Debt to Assets Ratio), LDE (Long term Debt to Equity Ratio), ROA (Return On Assets), ROE (Return On Equity) The calculation technique used in the study is to calculate the percentage of the ratio. While the data analysis technique used is descriptive quantitative analysis. Based on the results of calculations and data collection, the results show that funding source decisions reduce profitability from the DER (Debt to Equity Ratio) indicator, DAR (Debt to Assets Ratio), LDE (Long term Debt to Equity Ratio), ROA (Return On Assets), ROE (Return On Equity).
Co-Authors Magora Wanda Kirana Saputra Sri Sutrismi Yunita Duwi Anggiyasari