Jurnal Penelitian Teori & Terapan Akuntansi (PETA)
Vol. 10 No. 2 (2025): July 2025

Analisis Keputusan Pendanaan Untuk Menilai Profitabilitas Pada PT Bank Jatim

Rachmawati, Rani (Unknown)
Sutrismi, Sri (Unknown)



Article Info

Publish Date
30 Jul 2025

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).

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Journal Info

Abbrev

peta

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Penelitian Teori dan Terapan Akuntansi adalah Jurnal yang memuat artikel-artikel ilmiah berisi penelitian-penelitian murni dan terapan serta ulasan-ulasan umum tentang perkembangan teori, metode, dan ilmu-ilmu terapan terkait Bidang Akuntansi. ...