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All Journal Jurnal Mutiara Ilmu Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi
Elice Violeta
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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.
Co-Authors Aulia Diana Savitri Rani Zahra siti rodiah