Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Pattimura Proceeding : Conference of Science and Technology JAKPI
Ramadhani, Eksanti Rahmi
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Economics, Econometrics & Finance Energy Engineering Environmental Science Materials Science & Nanotechnology Mathematics Physics Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
ANALISIS RASIO AKTIVITAS DALAM PENGUKURAN KINERJA KEUANGAN DI PT. TELEKOMUNIKASI INDONESIA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (IDX) Nursin, Depianti; Ramadhani, Eksanti Rahmi; Ali, Rendi Pranata
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6602

Abstract

Penelitian ini bertujuan untuk menganalisis rasio aktivitas PT Telekomunikasi Indonesia Tbk untuk periode 2020–2024, yaitu rasio perputaran pendapatan, rasio perputaran persediaan, dan rasio modal kerja. Data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan tahunan PT Telekomunikasi Indonesia Tbk. Hasil penelitian menunjukkan bahwa, secara umum, rasio aktivitas PT Telekomunikasi Indonesia Tbk mengalami fluktuasi selama periode penelitian. Rasio Perputaran Piutang Usaha meningkat hingga 2023 dan menurun pada 2024, menunjukkan efektivitas penagihan yang baik namun tidak stabil. Rasio Perputaran Persediaan berfluktuasi dan tetap di bawah standar industri, menunjukkan perlunya perbaikan manajemen persediaan untuk mencegah pengeluaran berlebihan. Rasio Perputaran Modal Kerja sebesar 2,33–2,93 kali tetap rendah dibandingkan dengan standar industri (>7 kali). Rasio Perputaran Aset Tetap menurun dari 0,68 menjadi 0,63 kali, sementara Rasio Perputaran Aset Total tetap konstan pada 0,5 kali. Manajemen diharapkan memperkuat manajemen modal kerja dan mengoptimalkan aset tetap.
Mapping Readiness for Early IFRS S1 and S2 Adoption among Indonesia’s Carbon-intensive Firms Azisah, Andi Nurul; Ramadhani, Eksanti Rahmi
Pattimura Proceeding 2026: Proceeding of the 3rd International Conference of International Conference on Business and Eco
Publisher : Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pcst.2026.iconbe.p15-26

Abstract

The strengthening of sustainability and climate-related disclosures has become a global priority following the issuance of IFRS Sustainability Disclosure Standards S1 and S2. However, firms in developing countries continue to face challenges in aligning existing reporting practices with these emerging standards. This study assesses the readiness of carbon-intensive firms in Indonesia for the early adoption of IFRS S1 and S2 through a diagnostic analysis of sustainability disclosures. Using a qualitative content analysis approach, 89 annual and sustainability reports from the energy, chemicals, and construction materials sectors were evaluated based on 29 disclosure indicators across four pillars: governance, strategy, risk management, and metrics and targets. The findings indicate that overall readiness remains low, with relatively higher alignment observed in governance and strategy disclosures, while substantial gaps persist in risk management and, most notably, in metrics and targets. Climate-related quantitative disclosures, particularly those related to emissions measurement, financial impact assessment, and links to accounting assumptions, remain underdeveloped. These results highlight organizational and technical constraints that may hinder effective IFRS S1 and S2 implementation and underscore the need for regulatory guidance and capacity-building initiatives to support IFRS-aligned sustainability reporting in emerging economies
Co-Authors Ali, Rendi Pranata Azisah, Andi Nurul Depianti Nursin