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All Journal Jurnal Akuntansi Multiparadigma Syntax Literate: Jurnal Ilmiah Indonesia Jurnal ASET (Akuntansi Riset) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal of Multidisciplinary Academic JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Health Sains Journal of Economics and Business UBS International Journal of Social Service and Research Jurnal Sosial dan Sains Jurnal Indonesia Sosial Sains Mutiara: Multidiciplinary Scientifict Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Asian Journal of Social and Humanities E-JURNAL AKUNTANSI
Ramadhan, Yanuar
Universitas Esa Unggul Jakarta, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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THREE CORPORATE CONTROL STRATEGIES AND FRAUD ACCOUNTING PREVENTION Rudy Budiatmaja; Yanuar Ramadhan
Jurnal Akuntansi Multiparadigma Vol 13, No 1 (2022): Jurnal Akuntansi Multiparadigma (April 2022 - Agustus 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.13.1.15

Abstract

Abstrak - Tiga Strategi Pengendalian Perusahaan dan Kecurangan AkuntansiTujuan Utama - Penelitian ini berupaya untuk mengetahui dampak tiga strategi pencegahan atas kecurangan akuntansi dapat diminimalisir sekecil mungkin.Metode – Penelitian ini menggunakan uji T sebagai metode. Adapun sampel penelitian adalah 105 karyawan perusahaan.Temuan Utama – Penelitian ini menemukan hingga saat ini masih banyak kasus korupsi dan kecurangan akuntansi. Kasus penggelapan uang tunai dan hilangnya bukti transaksi di dalam perusahaan masih dilakukan oleh karyawan. Kasus lainnya adalah praktik mempercantik laporan keuangan guna meningkatkan kinerja keuangan perusahaan.Implikasi Teori dan Kebijakan - Auditor Internal bertanggung jawab untuk mendukung pencegahan kecurangan akuntansi. Selain itu, adanya pengendalian internal, SOP perusahaan, dan profesionalisme auditor internal dapat mencegah kecurangan akuntansi.Kebaruan Penelitian – Penelitian ini menggabungkan teori agensi, teori segitiga fraud, serta gone theory dalam mencegah kecurangan akuntansi. Abstract - Three Strategies of Corporate Control and Accounting FraudMain Purpose - This study seeks to determine the impact of three prevention strategies on accounting fraud that can be minimized as small as possible.Method – This study uses the T-test as a method. The research sample is 105 company employees.Main Findings – This study found that there are still many cases of corruption and accounting fraud. Cases of embezzlement of cash and loss of evidence of transactions within the company are still carried out by employees. Another case is the practice of beautifying financial statements to improve the company's financial performance.Theory and Practical Implications - Internal auditors are responsible for supporting the prevention of accounting fraud. In addition, the existence of internal controls, company SOPs, and the professionalism of internal auditors can prevent accounting fraud.Novelty – This research combines agency theory, fraud triangle theory, and gone theory to prevent accounting fraud.
Unit Cost Calculation of Indonesian National Health Insurance System (BPJS) Outpatient Care for Hypertension Diagnosis Patient in 2019 Over Harapan Keluarga Mataram Hospital Moch Fuad Fuad; Yanuar Ramadhan; M. Reza Hilmy
Journal of Multidisciplinary Academic Vol 5, No 1 (2021): Science, Engineering and Social Science Series
Publisher : Penerbit Kemala Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Health financing often becomes an obstacle to accessibility of health services by the community. This situation especially occurs in situations where health financing must be borne by yourself (out of pocket) in the cash health service payment system (fee for service). Hypertension is a chronic disease that requires regular treatment and medication in daily basis. This causes a very high need of health services for hypertension patients. This study was a descriptive analysis using qualitative methods aimed to analyze unit costs of hypertension outpatients at Harapan Keluarga Hospital using the relative value unit (RVU) method. A total of 908 samples of hypertensive patients such as 292 (who used amlodipine and nifedipine), 64 (who used canderin, Abvask, and hyperil), 69 (who used concor and Abvask), 60 (who used hyperil, CPG, and Myonap), 67 (who used Abvask, CPG, and nifedipine), 55 (who used Abvask), 280 (who used amlodipine), 20 (who used nonprescription control). By this study, we can conclude that with a quality information system, top management can be helped in making the right decisions.
Kinerja Keuangan Sebagai Pemediasi: Likuiditas, Leverage, Corporate Tax, Nilai Perusahaan Farhan Al Farid; Yanuar Ramadhan
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (551.84 KB) | DOI: 10.36418/syntax-literate.v7i5.6933

Abstract

Nilai perusahaan mencerminkan nilai sekarang dari pendapatan yang diharapkan pada masa mendatang. Fungsi manajemen keuangan yaitu untuk memaksimalkan nilai perusahaan. Tujuan dari penelitian ini adalah untuk menguji Pengaruh Likuiditas, Leverage, dan Corporate Tax Terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai variabel intervening pada perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia periode 2014-2020. Sampel pada penelitian ini dipilih menggunakan metode purposive sampling dengan kriteria-kriteria yang telah ditentukan sehingga dapat terkumpul 13 perusahaan. Teknik analisis data yang digunakan pada penelitian ini adalah analisis jalur dan uji sobel. Hasil uji statistik menunjukkan bahwa secara simultan likuiditas, leverage, corporate tax, dan kinerja keuangan berpengaruh signifikan terhadap nilai perusahaan. Adapun secara parsial likuiditas tidak berpengaruh secara langsung terhadap nilai perusahaan, namun berpengaruh setelah dimediasi oleh kinerja keuangan. Leverage berpengaruh positif dan signifikan terhadap nilai perusahaan baik sebelum maupun sesudah dimediasi oleh Kinerja Keuangan. Corporate Tax tidak memiliki pengaruh terhadap nilai perusahaan baik sebelum maupun sesudah dimediasi oleh Kinerja Keuangan
Pengaruh Kualitas Pelayanan terhadap Loyalitas Pasien yang Dimediasi Oleh Pemasaran Relasional dan Kepuasan Pasien Devis Pranata Indra; Yanuar Ramadhan; Endang Ruswanti
Jurnal Health Sains Vol. 3 No. 2 (2022): Jurnal Health Sains
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jhs.v3i2.418

Abstract

Progress in the economic field, indirectly has an impact on the rapid development in the field of health, especially hospitals. The best service is currently the main focus for each hospital to increase the competitiveness and selling power of the hospital. The study aims to analyze the effect of quality of service on patient loyalty at Kartika Pulomas Hospital East Jakarta, with patient satisfaction and relational marketing as intervening variables. The study was conducted by collecting quantitative data through the dissemination of questionnaires to 255 respondents. The analytical technique used is Structural Equation Modelling (SEM) with lisrel. The results showed that quality of service had a significant effect on patient loyalty with patient satisfaction and relational marketing as intervening variables; Quality of service has a significant effect on relational satisfaction and marketing, but has no effect on patient loyalty; Patient satisfaction and relational marketing have a significant effect on patient loyalty. Managerial implications based on the results of the study is that it is recommended that hospitals make information containers both printed and digital; evaluate the running of SPO (Standard Operating Procedure); Complete supporting inspection facilities; Improve employee abilities and skills through seminars or training
The Influence of Internal Control, Company SOP and Auditor Professionalism on Fraud Prevention Measures Rudy Budiatmaja; Yanuar Ramadhan
Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i2.39313

Abstract

Main Purpose -  The main objective of this study is to determine the effect between variables, namely internal control, company SOPs, and auditor professionalism with simultaneous and partial fraud prevention actions that occur in bakery companies.Method - Purposive sampling in the study when it was a saturated sample of 105 employees of a bakery company listed on the Jakarta Stock Exchange for the 2017-2021 period. This research is quantitative as the method so that the data is tested with SPSS IBM 22 through multiple regression approach.Main Findings - Internal control (PI) has a positive and significant effect on fraud prevention measures because high internal control reflects lower fraud risk according to the complexity of company procedures and the complexity of the business itself. The company's SOP (SP) has a positive and significant effect on fraud prevention because the company's SOP that is carried out properly by all company employees will provide guidelines for all employees to submit and do it. Auditor professionalism (AP) has a positive and significant effect on fraud prevention measures because it can be assumed that the quality and professional competence of auditors can implement higher standards in presenting financial information in a transparent and accountable manner.Theory and Practical Implications - The current research implications are focused on future investors, companies and researchers. The implication of this research concludes that with the implementation of internal control, company SOPs as well as high professional auditors and regular audit frequency can guarantee high quality of company financial information and free from fraud.Novelty – Previous researchers only focused on the fraud triangle theory with the location of service companies as indicators for pressure, opportunity and rationalization, but in this study the researchers took Gone theory which focused on the authority of power, the demands of life needs and the prestige of the leadership lifestyle that occurred in bread company.
Critical Analysis of Cases Violation Ethics and Public Accountant Standards in Indonesia Yuliana Resca; Yanuar Ramadhan
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 2 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v7i2.1085

Abstract

Accountants who provide services to the public must gain the trust of the public. The purpose of this study is to analyze cases of violations, the impact of violations, the code of ethics of public accountants that have been violated,  the best solutions for public accountants in the future. The research method used is literature study. The occurrence of violations such as collusion between accountants and clients, not maintaining integrity, competence, independence, morals or facts. In conclusion, violations committed by KAP can cause losses to investors, lose public trust in public accountants, and harm the accountants themselves. This study places more emphasis on the code of ethics that was violated in the KAP case and future solutions for the KAP
Professional Ethics on the Quality of Financial Reporting Muhammad Wahyu Ramzy Ramadhan; Yanuar Ramadhan
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 3 (2022): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i3.1867

Abstract

This study aims to determine the extent of the impact of professional ethics on the quality of financial reporting, and how to apply it. This research is a literature review from various research sources. The results show that professional ethics has a significant relationship with the quality of financial reporting and is fundamental to the quality of an organization's financial statements. The application of quality financial reporting characters, high ethical commitment, and consistency play an important role in making quality financial reporting.
ACCOUNTING INFORMATION QUALITY ON MICRO, SMALL, AND MEDIUM ENTERPRISE, A NECESSITY? Yanuar Ramadhan
Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i2.51122

Abstract

This study aims to explore the effect of the relationship between accounting information systems quality on accounting information quality in MSME companies. The method of collecting data through distributing questionnaires related to the variables studied, namely Accounting Information Systems Quality and Accounting Information Quality. The type of data used in this study is primary data with this questionnaire is causality. The inferential analysis method used is simple linear regression which will test between hypothesised variables (explanatory research) and aims to determine the effect of variables by analysing factors related to Accounting Information Systems Quality and Accounting Information Quality. The results showed that Accounting Information Systems Quality affects Accounting Information Quality. Research shows the importance of accounting information systems quality that will produce accounting information quality. The results of this study are very important for companies, especially for MSMEs, that accounting information quality will help entrepreneurs in making the right decisions. This research is concluded based on MSME respondents who answered the questionnaire, which does not include MSMEs in a broader scope and has not been arranged based on their respective classifications, namely micro, small, or medium.
Pengaruh Profitabilitas, Solvabilitas, dan Inflasi terhadap Nilai Perusahaan Yuli Tazkia Vidi; Yanuar Ramadhan
Reslaj : Religion Education Social Laa Roiba Journal Vol 5 No 5 (2023): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (992.585 KB) | DOI: 10.47467/reslaj.v5i5.3519

Abstract

Companies with positive corporate value trends are definitely attractive to investors. This is because a high company value indicates the level of prosperity of shareholders. Many things can affect the value of the company. This study aims to determine whether profitability, solvency, and inflation affect firm value. In this study there were 84 property and real estate industry populations listed on the Indonesia Stock Exchange from 2019 to 2021, and from the mixed sample results, 60 sample data were obtained. The analytical method used is multiple linear regression. The results of this study indicate that firm value is simultaneously influenced by profitability, solvency and inflation. Profitability has a positive and significant effect on firm value while solvency and inflation partially have no effect on firm value. Keywords: Firm Value; Profitability; Solvency; Inflation
Literature Study: The Role Of Accountants In Reporting Environmental, Social, And Governance Information Yanuar Ramadhan; Yuliana Resca; Saputra Saputra; Wahyu Diana; Syam S. Qamar
International Journal of Social Service and Research Vol. 3 No. 5 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i5.384

Abstract

The purpose of this study is to get an overview of the role of accountants in terms of existing literature in relation to information related to Environmental Social Governance (ESG). In addition to the role of accountants, the role of the audit committee is also needed as an independent party in order to minimize the opportunities for accountants and management to commit fraud. Methods: The research method in this article is qualitative research with a literature review approach obtained from articles and journals from pre-existing research. Literature review is a form of literature research by reading various types of books, journals, and the like related to the topic of discussion in research to produce a scientific paper, such as research articles, dissertations, theses, and others. Results: Environmental, Social, and Governance (ESG) information disclosure practices are one of the good strategies to implement for companies, because disclosure of this information is needed to shape a company's image. In order to care and increase awareness of the social environment and surrounding governance. This makes Environmental, Social, and Governance (ESG) a tool for companies to gain legitimacy from the community and stakeholders, where it will cause a positive response in the community by giving confidence in the use of company products, and also trust when investing in the company.
Co-Authors Achmad Chusanudin Alifia Nur Haristi Artana Diva Syabila Azizah Fernandez Binsar Samuel Boyke Martin Bunga Ayu Anggia Caecilia Austin Flacia T Cita Restuningsih Dadi Sunardi Devi Ramadhaningsih Devis Pranata Indra Dewi Siswanti Sulim Endang Ruswanti Farhan Al Farid Faridatul Munawaroh Faula Fardhotin R Felicia Arihta Hosiana Heryanto Candra Ichtiar Melia Cahyanti Joko Isworo Junita Nur Afiffah M. Reza Hilmy Madya Camelia Moch Fuad Fuad Muh Gaus Muhammad Atthariq Muhammad Natsir Nugroho Muhammad Wahyu Ramzy Ramadhan Mutiara Ramadhona Putri Nadya Adella Iryanto Rima Octaviani Lubis Robby Benny Aryando Rudy Budiatmaja Rudy Budiatmaja Sandy Sandy Saprilido Jaya Saputra Saputra Sekar Setyoningrum Sella Oktavia Syam S. Qamar Viky Yulianti Wahyu Diana Wahyu Ramzy Wawan Iwan Gunawan Yuli Tazkia Vidi Yuliana Resca Yus Dakaria