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All Journal Jurnal Ekonomi Journal of Accounting and Investment Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Ekonomika JURNAL PENDIDIKAN TAMBUSAI Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis JAAF (Journal of Applied Accounting and Finance) Performance : Jurnal Bisnis dan Akuntansi Muhammadiyah Riau Accounting and Business Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ilmiah Raflesia Akuntansi Economics, Business and Management Science Journal Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Ekonomika Dan Bisnis Innovative: Journal Of Social Science Research Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora International Journal of Trends in Accounting Research Journal of Management Accounting, Tax and Production IIJSE Islamic Business and Management Journal (IBMJ) Jurnal Pengabdian Masyarakat ISEI Jurnal Ekonomi, Manajemen, Akuntansi Research in Accounting Journal
Ramashar, Wira
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Faktor – Faktor yang Mempengaruhi Manajemen Laba pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Winarti, Aulia; Ramashar, Wira; Aristi, Mentari Dwi
Economics, Business and Management Science Journal Vol 5, No 1 (2025): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v5i1.780

Abstract

This study aims to determine the effect of information asymmetry, free cash flow, earning power, and bonus plans on profit management in Transportation and Logistics companies listed on the Indonesia Stock Exchange in 2021-2023. This study uses a data collection method in the form of financial reports obtained through www.idx.co.id. The population in this study were all companies listed on the Indonesia Stock Exchange, totaling 943 companies. The sampling technique in this study used the purposive sampling method with a sample size that met the criteria of 15 companies in 3 years of observation so that a sample size of 45 data was obtained. This study uses multiple linear regression analysis with the help of SPSS 25. The results of the study indicate that information asymmetry, free cash flow, and earning power have an effect on earnings management in Transportation and Logistics companies listed on the Indonesia Stock Exchange. The bonus plan does not affect earnings management in Transportation and Logistics companies listed on the Indonesia Stock Exchange.
Pengaruh Struktur Modal, Kebijakan Dividen, Keputusan Investasi Terhadap Nilai Perusahaan Pada Perusahaan Transportasi Dan Logistik BEI Tahun 2021-2023 putri, Putri Wulandari; Ramashar, Wira; Armel, R.Septian
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.7579

Abstract

Penelitian ini untuk menguji pengaruh struktur modal, kebijakan dividen, keputusan investasi terhadap nilai perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2021- 2023. Variabel struktur modal diukur dengan debt equity ratio, kebijakan dividen diukur dengan dividend payout ratio dan keputusan investasi diukur dengan total asset growth. Pada penelitian ini menggunakan sampel jenuh yang mana seluruh populasi dijadikan sampel dengan jumlah 37 perusahaan, dengan menggunakan data sekunder. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan program SPSS versi 25. Hasil penelitian menunjukkan bahwa debt equity ratio berpengaruh positif dan signifikan terhadap nilai perusahaan, dividend payout ratio berpengaruh positif terhadap nilai perusahaan dan total asset growth berpengaruh terhadap nilai perusahaan.
The Influence of Deferred Tax Burden, Tax Planning, and Deferred Tax Assets on Earnings Management Strategy Novita, Lisa; Putri, Adriyanti Agustina; Ramashar, Wira; Nursida, Nina
Research in Accounting Journal (RAJ) Vol. 4 No. 1 (2023): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v3i1.1904

Abstract

This study aims to analyze and provide empirical evidence on the influence of deferred tax burden, tax planning, and deferred tax assets on earnings management. The population used in this research consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study employs purposive sampling, with a total sample of 120 data points. The data analysis tool used is multiple linear regression and classical assumption tests using the SPSS application. The results of this study indicate that the Deferred Tax Burden has no effect on Earnings Management. Meanwhile, Tax Planning and Deferred Tax Assets have an effect on Earnings Management.
The Influence of Islamic Financial Literacy, Islamic Financial Inclusion, and Locus of Control on the Financial Performance of Muslim MSMEs in Pekanbaru City Saputri, Sri Wulan; Ramashar, Wira; Rodiah, Siti
Islamic Business and Management Journal Vol. 8 No. 1 (2025): IBMJ | June
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/ibmj.v8i1.14733

Abstract

This study aims to analyze the influence of Islamic financial literacy, Islamic financial inclusion, and locus of control on the financial performance of Muslim MSMEs in Pekanbaru City. The research employs a quantitative approach using a survey method through questionnaires distributed to 100 Muslim MSME actors selected using convenience sampling. Data analysis was conducted using Structural Equation Modeling (SEM) based on SmartPLS 4.0. The results show that Islamic financial literacy has a significant positive effect on the financial performance of MSMEs. Likewise, Islamic financial inclusion has a significant positive effect on MSME financial performance. Furthermore, locus of control also has a significant positive effect on MSME financial performance. The coefficient of determination (R²) value of 0.274 indicates that these three variables explain 27.4% of the variation in the financial performance of MSMEs. These findings highlight the importance of increasing understanding of Islamic financial principles, improving access to Islamic financial services, and strengthening self-control and personal responsibility in managing business finances.
Pengaruh Biaya Lingkungan, Kinerja Lingkungan dan Corporate Social Responbility Terhadap Kinerja Keuangan di BEI Tahun 2020-2022 Nofrianis, Delfira; Azmi, Zul; Ramashar, Wira
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.8180

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh biaya lingkungan, kinerja lingkungan dan tanggung jawab sosial perusahaan terhadap kinerja keuangan perusahaan. Metode yang digunakan dalam penelitian adalah metode kuantitatif. Populasi dalam penelitian ini adalah 127 perusahaan yang terdiri dari perusahaan sektor pertambangan dan industri dasar dan kimia di Bursa Efek Indonesia 2020-2022. Sampel yang digunakan adalah purposive sampling sebanyak 21 perusahaan dengan total data observasi sebanyak 63. Teknik analisis yang digunakan adalah teknik analisis linier berganda. Hasil analisis menunjukkan bahwa variabel biaya lingkungan, variabel kinerja lingkungan dan variabel tanggung jawab sosial perusahaan tidak berpengaruh terhadap kinerja keuangan.
Pengaruh CSRr Dan GCG Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi Azima, Athiyah Farah; Aristi, Mentari Dwi; Ramashar, Wira
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.1995

Abstract

The purpose of this study was to determine the effect of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on firm value with profitability as a moderating variable in Energy Sector Companies listed on the IDX in 2019-2022. The population in this study were all companies included in the Energy Sector listed on the Indonesia Stock Exchange (IDX) during 2019-2022. The total population in this study was 80 companies. Sample withdrawal using purposive sampling, from the selection process resulted in a sample of 12 companies. The total data during the study period was 48 observation data. The type of data used is secondary data sourced from the company's financial statements. Data analysis using multiple linear regression and moderation regression analysis. The results showed that Corporate Social Responsibility (CSR) has a positive and significant effect on firm value. Good Corporate Governance (GCG) has a positive and significant effect on firm value. Profitability moderates the effect of Corporate Social Responsibility (CSR) on firm value, but profitability does not moderate the effect of Good Corporate Governance (GCG) on firm value.
Sharia compliance and competitive advantage in Small and Medium Enterprises: The mediating role of digital payment usage Ramashar, Wira; Khairunnisa, Saskia
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.26654

Abstract

Research aims: This study aims to investigate the influence of religious knowledge, religious motivation, and Sharia compliance on competitive advantage among Small and Medium Enterprises (SMEs) in the coffee shop sector in Pekanbaru City, with digital payment system usage as a mediating variable.Design/Methodology/Approach: Using a quantitative approach, data were collected from 147 coffee shop SMEs operating in Pekanbaru, Riau Province. Structural Equation Modeling (SEM-PLS) was employed to analyze the direct and indirect relationships among variables.Research findings: The results indicate that religious knowledge, religious motivation, and Sharia compliance have a significant positive impact on both competitive advantage and the digital payment system usage. Furthermore, the digital payment system usage also significantly enhances competitive advantage. Sharia compliance also exerts an indirect effect on competitive advantage through the mediation of digital payment system usage.Theoretical contribution/ Originality: This research extends the Resource-Based View (RBV) by positioning Sharia compliance as a unique, valuable, and inimitable resource that contributes to sustainable competitive advantage in the Islamic business context. It also highlights the strategic role of digital transformation in religiously motivated business ecosystems. Practitioner/Policy implication: The findings provide valuable insights for policymakers and business practitioners on the importance of embedding religious and ethical values within strategic business practices, particularly in the halal food and beverage sector. Promoting digital adoption within a Sharia-compliant framework can enhance competitiveness among SMEs.Research limitation/Implication: This study is limited to coffee shop SMEs in one city and does not account for variations in business scale or experience. Future research should explore other sectors and regions using mixed methods for deeper insights.
Determinants of the Quality of Financial Reports of Blud Community Health Centers in Pekanbaru City AR, Raudhatul Jannah; Armel, R. Septian; Ramashar, Wira; Aristi, Mentari Dwi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8018

Abstract

The Public Health Center (BLUD) must prepare two types of financial reports: one as an accounting entity to be consolidated with the Health Office, and the other as a reporting entity to be audited by an external auditor. Therefore, the Public Health Center (BLUD) prepares two reports: one for consolidation, which is prepared following Government Accounting Standards (SAP), while the other for the reporting entity, which is prepared in accordance with Financial Accounting Standards (SAK). The objective of this study is to examine the relationship between professionalism, organizational culture, utilization of information technology, and the role of the inspectorate on the quality of financial reports at BLUD Puskesmas in Pekanbaru City. Quantitative research, samples using purposive sampling techniques, and data collection methods by distributing questionnaires via Google Form and sending them directly to each BLUD Health Center. The results of this study indicate that professionalism, organizational culture, and the role of the inspectorate are the three main factors in achieving good quality financial reports, while the use of information technology is not able to be a factor that can support the good quality of the BLUD Puskesmas financial reports in Pekanbaru City.
THE INFLUENCE OF TAX MORALS, GOOD GOVERNMENT GOVERNANCE, AND SOCIAL MEDIA ON INDIVIDUAL TAXPAYER COMPLIANCE WITH TRUST AS MODERATION S Harahap, Putrri Dasti; Ramashar, Wira; Fitriana, Nur
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 4 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i4.739

Abstract

This study aims to analyze the influence of tax morality, good government governance, and social media on the compliance of individual taxpayers with trust as a moderation variable. The background of the research departs from the phenomenon of low compliance of individual taxpayers in Indonesia, especially in the city of Pekanbaru, even though the government has made various efforts to socialize and digitize tax services. This study uses a quantitative approach with a survey method through a questionnaire distributed to individual taxpayers domiciled in the city of Pekanbaru. The sampling technique was determined using the lemeshow formula with a sample number of 100 samples. The collected data was analyzed using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method to test the relationships between variables. The results of the study are expected to show that tax morality, good government governance, and social media have a positive effect on taxpayer compliance, and trust is able to strengthen these relationships. This research provides a theoretical contribution by expanding the application of the Theory of Planned Behavior (TPB) in the context of tax compliance, as well as providing practical implications for the Directorate General of Taxes in improving socialization strategies and strengthening taxpayers' trust in tax authorities
DERTEMINAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS Adilla, Putri; Armel, R. Septian; Ramashar, Wira
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4438

Abstract

This study aims to analyze the effect of tax corruption perception, tax justice, E-Billing implementation, and tax socialization on the compliance of individual taxpayers who engage in freelance work. The research was conducted at KPP Pratama Senapelan Pekanbaru using a quantitative method. Data were collected from 100 respondents using probability sampling and analyzed through multiple linear regression. The findings reveal that only the E-Billing implementation variable significantly affects tax compliance among freelancers. Meanwhile, the variables of tax corruption perception, tax justice, and tax socialization have no significant impact. These results highlight the effectiveness of digital tax services in improving taxpayer compliance, especially for freelance workers who often value convenience and efficiency. Therefore, the tax authority should further strengthen electronic-based systems that are more user-friendly, accessible, and tailored to the diverse needs of taxpayers. In addition, improving the quality and relevance of tax education is essential to support long-term compliance across all taxpayer segments.
Co-Authors Adilla, Putri Adriyanti Agustina Putri, Adriyanti Agustina Agustiawan Agustiawan, Agustiawan Akiah, Siti Akira Henur, Rizda Algi Setiawan, Roby AR, Raudhatul Jannah Aristi, Mentari Dwi Aulia, Aulia Indah Juita Azima, Athiyah Farah Azmi, Zul Fionasari, Dwi Khairunnisa, Saskia Kurniawan, Marzuliandra Lawita, Nadia Fathurrahmi Manisa, Velia Nadella, Suraya Nissa, Poppy Khairatul Nofrianis, Delfira Novita, Lisa Nur Fitriana Nursida, Nina Perdana, Randy Afyan Perdana, Riky Permata, Nella Pratami, Andini Puji Puspita Sari, Dian Puspita, Dian Puji Putra, Rudi Syaf Putri, Annie Mustika putri, Putri Wulandari R.Septian Armel Ramadhani, Elsa Rosdianti Br Regar, Novi S Harahap, Putrri Dasti Saputri, Sri Wulan Sari, Imelia Simme, Ervina siti rodiah Siti Samsiah, Siti Suci, Rama Gita Suriyanti, Linda Hetri Syaf Putra, Rudi Utari, Septia Tri Wahyuni, Anggun Sri Wayra, Hariko Winarti, Aulia Zulbahridar Zulbahridar, Zulbahridar