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All Journal Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Dunia Pendidikan Jurnal Mutiara Ilmu Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi
Rani Zahra
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analisis Rasio Keuangan Untuk Menilai Kinerja PT. Lancartama Sejati Tbk Rani Zahra; Aulia Diana Savitri; Elice Violeta
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.319

Abstract

This study aims to find out how Financial Ratio Analysis Assesses the Company's Financial Performance and measures the health level of PT. Lancartama Sejati Tbk for the 2017-2019 period is reviewed based on liquidity ratio, solvency ratio, probability ratio and activity ratio. This study employs a qualitative descriptive analysis of data gleaned from PT Lancartama Sejati Tbk's financial statements for the years 2017-2019. This research shows that PT. lancartama Sejati Tbk is performing well financially as measured by the Liquidity ratio with the help of the Current Ratio and the Quick Ratio. The solvency ratio is calculated by dividing the total debt by the total assets. Profit Margin, Return on Equity, and Return on Assets constitute the basis of the profitability ratio. Activity ratios are calculated by the use of the Fixed Asset Turn Over, Asset Turn Over, and Inventory Turnover models.
Transaksi Derivatif Lindung Nilai (Hedging) Pada PT. Krakatau Steel (Persero) Tbk Rani Zahra; Aulia Diana Savitri; Elice Violeta; Siti Rodiah
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1941

Abstract

The purpose of this research is to learn more about PT Krakatau Steel (Persero) Tbk's (the company under investigation) use of derivative hedging transactions. In this study, content analysis was applied as a qualitative methodology. The 2020 financial statements are the data source for this study. According to the data, PT Krakatau Steel (Persero) Tbk makes use of derivative instruments as a form of risk management. Swaps, spot trades, forward contracts, and options are all examples of derivative transactions. The corporation also employs derivative instruments to reduce exposure to uncertainty. Due to the size of its operations, PT Krakatau Steel (Persero) Tbk is a prime candidate for the usage of derivative instruments. Companies of PT Krakatau Steel (Persero) Tbk's size typically have the financial resources to incur all the costs necessary to use derivatives in order to reap the economic benefits they provide. The hedging effect is expected by the company to be able to mitigate exchange rate risks and price fluctuations. Therefore, hedging can make it easier for companies to make funding plans and buying and selling transactions carried out by companies.
Transaksi Derivatif Lindung Nilai (Hedging) Pada PT. Krakatau Steel (Persero) Tbk Rani Zahra; Aulia Diana Savitri; Elice Violeta; Siti Rodiah
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1941

Abstract

The purpose of this research is to learn more about PT Krakatau Steel (Persero) Tbk's (the company under investigation) use of derivative hedging transactions. In this study, content analysis was applied as a qualitative methodology. The 2020 financial statements are the data source for this study. According to the data, PT Krakatau Steel (Persero) Tbk makes use of derivative instruments as a form of risk management. Swaps, spot trades, forward contracts, and options are all examples of derivative transactions. The corporation also employs derivative instruments to reduce exposure to uncertainty. Due to the size of its operations, PT Krakatau Steel (Persero) Tbk is a prime candidate for the usage of derivative instruments. Companies of PT Krakatau Steel (Persero) Tbk's size typically have the financial resources to incur all the costs necessary to use derivatives in order to reap the economic benefits they provide. The hedging effect is expected by the company to be able to mitigate exchange rate risks and price fluctuations. Therefore, hedging can make it easier for companies to make funding plans and buying and selling transactions carried out by companies.
Analisis Rasio Keuangan Untuk Menilai Kinerja PT. Lancartama Sejati Tbk Rani Zahra; Aulia Diana Savitri; Elice Violeta
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.319

Abstract

This study aims to find out how Financial Ratio Analysis Assesses the Company's Financial Performance and measures the health level of PT. Lancartama Sejati Tbk for the 2017-2019 period is reviewed based on liquidity ratio, solvency ratio, probability ratio and activity ratio. This study employs a qualitative descriptive analysis of data gleaned from PT Lancartama Sejati Tbk's financial statements for the years 2017-2019. This research shows that PT. lancartama Sejati Tbk is performing well financially as measured by the Liquidity ratio with the help of the Current Ratio and the Quick Ratio. The solvency ratio is calculated by dividing the total debt by the total assets. Profit Margin, Return on Equity, and Return on Assets constitute the basis of the profitability ratio. Activity ratios are calculated by the use of the Fixed Asset Turn Over, Asset Turn Over, and Inventory Turnover models.
Pengembangan Media Pembelajaran Pendidikan Jasmani Pola Hidup Sehat Berbasis Android Kelas VII Arisman; Suhadi; Amat Komari; Rani Zahra; Purwanto
Jurnal Dunia Pendidikan Vol 6 No 1 (2025): Jurnal Dunia Pendidikan
Publisher : LPPM Sekolah Tinggi Olahraga dan Kesehatan Bina Guna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55081/jurdip.v6i1.4150

Abstract

Tujuan penelitian ini adalah menghasilkan media pembelajaran pendidikan jasmani olahraga dan kesehatan berbasis android. Pendekatan yang dilakukan dalam penelitian ini adalah penelitian dan pengembangan. Pengembangan produk ini menggunakan model ASSURE. Subjek penelitian ini adalah siswa sekolah menengah pertama. Uji coba skala kecil dilakukan terhadap 25 siswa SMP N 3 berbah. Uji coba skala besar dilakukan terhadap 60 siswa SMP BIAS Giwangan Yogyakarta dan SMP BIAS Kaliurang Yogyakarta. Instrument pengumpulan data yang digunakan yaitu melakukan wawancara, dan observasi pembelajaran. Teknik analisis data yang dilakukan yaitu analisis deskriptif kuantitatif dan analisis deskriptif kualitatif. Hasil penelitian ini berupa aplikasi pembelajaran pendidikan jasmani olahraga dan kesehatan materi pola hidup sehat yang berisikan fasilitas di android yaitu, tulisan, gambar, animasi, materi, evaluasi dan kuis. Dari hasil penilaian validasi ahli dan guru, dapat ditarik kesimpulan bahwa aplikasi android yang disusun sesuai dengan kebutuhan siswa dan guru
AN INFLUENCE ANALYSIS: INTELLECTUAL CAPITAL, CORPORATE GOVERNANCE, AND SUSTAINABILITY REPORTS ON FIRM VALUE OF ENERGY SECTOR COMPANIES LISTED ON THE IDX (2021-2024) Rani Zahra; Zul Azmi; Wira Ramashar
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 3 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i3.9030

Abstract

This study aims to analyze the influence of intellectual capital, corporate governance, and sustainability reports on company value in the energy sector listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The research employs a quantitative approach using multiple linear regression on secondary data derived from annual reports and company sustainability reports. The sample comprises 203 observations after undergoing data transformation and filtering processes. Corporate governance is measured primarily through institutional ownership and the presence of an independent board of commissioners. The results indicate that institutional ownership has a positive and significant impact on company value, whereas intellectual capital, independent boards of commissioners, and sustainability reports do not exhibit a significant effect. The lack of significant influence from independent boards of commissioners may be attributed to suboptimal oversight functions. Furthermore, these findings suggest that the efficiency of intellectual capital management and the quality of sustainability reporting have yet to become key factors in the market’s evaluation of the energy sector. Therefore, this study recommends that energy companies enhance their intellectual capital management and improve the quality of their sustainability reporting, while also strengthening the role and effectiveness of independent boards of commissioners to support the enhancement of company value
Co-Authors Amat Komari Aris, Arisman Arisman Aulia Diana Savitri Azmi, Zul Debby Indah Elice Violeta Ferri Hendriyanto Hendri Mulyadi Purwanto Siska siti rodiah Suhadi Suhermon Tofikin Wira Ramashar