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Yanuar Ramadhan

Univeristas Esa Unggul

Author-ID : 1786979

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The Effect of Capital Structure, Profitability, and Liquidity on Company Value with Company Size as A Moderation Variable Sella Oktavia; Yanuar Ramadhan
Jurnal Indonesia Sosial Sains Vol. 5 No. 03 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i03.1011

This research aims to test whether the structure of capital, profitability, and liquidity affects the value of the company and whether by adding moderation variables the size of the company can strengthen or weaken independent variables against dependent variables. It is known that the impact of the COVID-19 virus made some banks suffer losses, and others experienced a decrease in profits that lowered the value of the company, one of which is the banking sector. The population used in this study is financial industry companies, namely banking and components which amounted to 34 companies in the period 2020. The analysis method used in this study uses a multiple linear regression method consisting of independent variables of capital structure, profitability, company size, and moderation variables namely company size, as well as dependent variables i.e. company values. Based on the results of the F test it was obtained that all independent variables significantly affect dependent variables. Partially, the results that profitability variables have a significant effect on the value of the company, the size of the company strengthens the influence of profitability on the value of the company, and partially also obtained the result that the variables of capital structure, and liquidity do not significantly affect the value of the company, the size of the company weakens the influence of the capital structure, and liquidity on the value of the company. The purpose of the study is to identify and analyze the effect of three main factors, namely capital structure, profitability, and liquidity, on the value of the company.

The Role of Accountants in Climate Change in the Cement Industry in Indonesia: Net Zero Emissions Movement 2060 Yanuar Ramadhan; Cita Restuningsih; Alifia Nur Haristi; Muh Gaus; Sandy Sandy; Dewi Siswanti Sulim
Asian Journal of Social and Humanities Vol. 2 No. 03 (2023): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i03.196

The target of this study discusses the Role of Accountants on Climate Change related to Net Zero Emissions 2060 in the Cement Sub-Sector Industry in Indonesia. This study uses narrative analysis that describes the causes of climate change, the impact on company finances and accountants' efforts in dealing with field conditions. This study found that if the accounting profession can function dominantly covering various climate change issues, its function is to force all accountants to contribute to helping the government meet the target of the Net Zero Emissions 2060 movement by internalizing climate change issues in financial statements, assisting company management in making sustainable strategy planning, measuring environmental impacts and developing carbon emission reduction strategies. The conclusion of this study is companies registered in the cement sector industry in general have supported the Indonesian government's program in the Net Zero Emission 2060 movement. This is evidenced by the activities and activities they carry out in sustainability reports and corporate social responsibility activity reports

Peran Kepercayaan dalam Memoderasi Pengaruh Harga dan Risiko Terhadap Nilai yang Dipersepsikan Felicia Arihta Hosiana; Yanuar Ramadhan; Muhammad Natsir Nugroho
Jurnal sosial dan sains Vol. 4 No. 1 (2024): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v4i1.1198

Latar Belakang: Nilai yang dipersepsikan dipahami sebagai suatu objek keseluruhan yang dikonfigurasi oleh dua bagian, manfaat yang diterima (ekonomi, sosial dan hubungan) dan pengorbanan yang dilakukan (harga, waktu, usaha, risiko dan kenyamanan) oleh pelanggan. Di sisi lain, konsep multidimensi nilai yang dipersepsikan adalah perbandingan antara manfaat dan pengorbanan. Tujuan: Tujuan penelitian adalah untuk menganalisis pengaruh harga dan risiko terhadap nilai yang dipersepsikan dan dimediasi oleh kepercayaan pasien. Pemilihan sampel menggunakan teknik total sampling sebanyak 82 responden yaitu pasien rawat jalan dengan metode pembayaran non Jaminan Kesehatan Nasional (JKN).. Metode: Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian explanatoris kausalitas. Teknik pengambilan data dengan kuesioner dan diuji menggunakan analisis jalur. Berdasarkan hasil penelitian diatas dapat dirangkum bahwa temuan pada penelitian ini adalah harga dan risiko mempengaruhi nilai yang dipersepsikan serta kepercayaan pasien dapat memoderasinya. Hasil: berdasarkan hasil penelitian dapat bahwa harga mempengaruhi nilai yang dipersepsikan dengan nilai signifikansi 0,001 dan risiko mempengaruhi nilai yang dipersepsikan dengan nilai signifikansi 0,248 serta kepercayaan pasien dapat memoderasinya dengan nilai signifikansi 0,000. Kesimpulan: meninjau kembali pola penentuan tarif yang ingin dicapai, perlunya evaluasi kembali terkait sistem mitigasi risiko yang mungkin dihadapi dalam pelayanan, dan perlunya monitoring dan evaluasi berkala unit rawat jalan sebagai langkah dalam perbaikan kualitas mutu layanan sehingga dapat meningkatkan kepercayaan dan integritas dari konsumen.

Factors Affecting Micro Small and Medium Enterprises Taxpayer Compliance at Cilegon Pratama Tax Office Ainaya Nurulin Nafaril; Yanuar Ramadhan
Journal La Sociale Vol. 5 No. 2 (2024): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v5i2.1088

Factors Affecting Micro small and Medium Enterprises Taxpayer Compliance at Cilegon Tax Office. Ainaya Nurulina Nafaril. Master of Accounting Study Programme. The low level of taxpayer compliance in reporting tax obligations greatly affects state revenue. The decreasing level of taxpayer compliance is a bad impact on the state because taxes are an important fund for the state. This study aims to determine the factors that influence Micro small and Medium Enterprises taxpayer compliance at KPP Cilegon. The research method used is the survey method. The results showed that the variables of Taxpayer Understanding, Service Quality and Tax Sanctions had a positive and significant influence on Taxpayer Compliance. While the perceived effectiveness of the tax system variable has a positive and insignificant effect on taxpayer compliance. Therefore, to increase taxpayer compliance, the government needs to make efforts such as the government should increase Micro small and Medium Enterprises taxpayers' understanding of tax regulations through various education and socialisation programs through various media such as seminars, training, and social media. The government needs to improve the quality of services to Micro small and Medium Enterprises taxpayers, both in terms of speed, accuracy and ease of access. The government must be careful in applying tax sanctions so as not to have a negative impact on the economy. The results of this study are expected to provide information to policy makers as a basis for consideration to improve taxpayer compliance.

Role of Accountant to Net Zero Emission Carbon in Power Plant Company PT. Cikarang Listrindo Tbk Haryanto Jarot; Yanuar Pribadi D; Dani Ariza; S. Wolker Sihalolo; Yanuar Ramadhan
Journal Research of Social Science, Economics, and Management Vol. 3 No. 04 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i04.579

The application of accounting towards zero carbon emissions in power generation companies is a strategic initiative in facing the challenges of global climate change. Power generation companies are increasingly realizing the importance of reducing their environmental impact by adopting sustainable practices. One of the key steps in achieving this goal is to implement accounting that focuses on measuring, reporting, and managing carbon emissions. The study examines power companies' efforts in implementing zero carbon emissions accounting as part of their sustainability strategy. The approach involved identifying, measuring, and reporting carbon emissions from companies' operations, energy resources, and supply chains. This data is then used to develop carbon emission reduction strategies and identify energy efficiency opportunities. The results of the study show that the implementation of zero carbon emission accounting has helped power generation companies to identify potential carbon emission reductions, improve their operational efficiency, reduce environmental impact, and support business continuity. In addition, public disclosures about carbon emissions have strengthened the company's image in the eyes of stakeholders, such as customers, investors, and regulators.

Income Smoothing Practices in Animal Feed Sub-Sector Companies Listed on the Indonesia Stock Exchange For the 2020-2022 Period Junita Nur Afiffah; Boyke Martin; Devi Ramadhaningsih; Binsar Samuel; Yanuar Ramadhan; Muhammad Atthariq
Mutiara: Multidiciplinary Scientifict Journal Vol. 1 No. 9 (2023): Mutiara: Multidiciplinary Scientifict Journal
Publisher : Al Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/mutiara.v1i9.93

This study aims to analyze Income Smoothing practices in animal feed sub-sector companies with a focus on the financial implications of using the eckel index during the period 2020 – 2022. The sample used is animal feed sub-sector companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange, there are 5 companies. Based on calculations using the eckel index derived from the financial statements of each company, This research shows that there are 4 companies that do profit smoothing and 1 company that does not do income smoothing.

Corporate Strategy in Achieve the Objectives of Sustainable Development (SDGs) Yanuar Ramadhan; Nelcie Mussa; Yuliana; Ika Ismiyar; Effendi Tjahjadi
ENDLESS: INTERNATIONAL JOURNAL OF FUTURE STUDIES Vol. 5 No. 3 (2022): ENDLESS : International Journal of Future Studies
Publisher : Global Writing Academica Researching & Publishing

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

This study aims to see sustainable development in realizing poverty alleviation, quality education, and reducing inequality in Indonesia. The literature study uses an approach by adopting the Participatory Rural Appraisal (PRA) model. The methodology used utilizes the literature study method by using theoretical references related to the problems that exist in the discussion of the sustainable development goals of the Papua province. The results of implementing sustainable development The Papuan Provincial Government has a planning commitment and has been made in the 2013-2018 Medium Term Development Plan (RPJMD) for efforts to reduce poverty, providing the Smart Indonesia Card (KIP) program as a key instrument to expand access to education for school students primary and secondary education, and for young people aged 6-21 years who have KIP, or from households that hold a Social Protection Card (KPS) education assistance is provided. The strategy that must be carried out in realizing the three sustainable developments is to invite private companies to help realize sustainable development which was proclaimed by the United Nations in September 2015.

DETEKSI KESEHATAN KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN MODEL TAFFLER PADA SUB SEKTOR TEKSTIL DAN GARMEN Mukti, Chitra; Ridhovan, Andreanov; Damayanti, Alia Sri; Permatasari, Wan Variani; Rosdiana, Rosdiana; Ramadhan, Yanuar
Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2023): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v8i2.6282

ABSTRACTThis study aims to detect the financial health of companies that are included in the textile and garment sub-sector and are listed on the Indonesia Stock Exchange (IDX) using the Taffler model using financial report data for the period 2020 - 2022. Through analysis of company financial data in recent years, this study will identify important factors that affect the financial health of companies. The Taffler model will be used to combine financial and other factors in evaluating a company's financial health and identifying potential indicators of bankruptcy. The results of this study are expected to provide a reference for companies in making strategic decisions to maintain financial stability and increase the competitiveness of companies in the textile and garment sub-sector. In this study, the Taffler model predicts that 5 out of 15 companies will go bankrupt in 2023 and 2024.

Laporan Evaluasi Keuangan Perusahaan Subsektor Transportasi Udara Stevu Denito, Steven; Hendra Kusuma, Helmy; Giovany, Kenny; Carlo, Ronald; M Safari, Jenjen; Ramadhan, Yanuar
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.6120

The area generally impacted by versatility limitations because of the Coronavirus pandemic is transportation. This exploration was directed to assess organization funds for 3 transportation organizations. Descriptive, quantitative research methods are utilized in this study. The examples utilized in this exploration were 3 transportation organizations, to be specific PT. Garuda Indonesia Tbk. ( GIAA), PT. Air Asia Indonesia Tbk. ( CMPP), and PT. Jaya Trishindo Tbk. ( HELI). Information is utilized to examine the degree of information on organization monetary assessments utilizing proportion investigation, normal size examination, pattern investigation and record investigation. The findings of the study demonstrate that PT's profitability ratio and liquidity ratio value Indonesia Tbk. Garuda GIAA) and PT. Air Asia Indonesia Tbk. encountered a decrease in 2021, yet expanded in 2022. In the interim, the organization PT. Jaya Trishindo Tbk. from 2020 to 2022 the benefit proportion keeps on declining. PT movement proportion esteem. Garuda Indonesia Tbk. from 2020 to 2022 there will in general be an increment, while PT. Tbk. Air Asia Indonesia and PT. Jaya Trishindo Tbk. tends to go down in 2021, but it will go up in 2022. The influence proportion upsides of the three organizations will generally vacillate or go all over from 2020 to 2022. In light of the normal size computation, it very well may be reasoned that PT. Garuda Indonesia Tbk. and PT. Air Asia Indonesia Tbk. suffered losses in 2020 and 2021, but will gradually improve and grow in 2022. In the interim the organization PT. Trishindo Tbk, Jaya as a matter of fact created a gain in 2020 and 2021, while in 2022 it really encountered a misfortune. In view of pattern estimations it very well may be presumed that PT. Garuda Indonesia Tbk., PT. Air Asia Indonesia Tbk., and PT. Jaya Trishindo Tbk. experienced misfortunes in 2021 and 2022. In light of the file estimation it tends to be presumed that PT. Indonesia Tbk. Garuda and PT. Jaya Trishindo Tbk. it made a profit in 2020 and 2021, but it lost money in 2022. In the interim the organization PT. Air Asia Indonesia Tbk. actually made money between 2020 and 2022.

Implementasi Medical Check Up dan Konsultasi Hasil Medical Check Up Bagi Jamaah Masjid Baitul Ma’mur Grand Prima Bintara Kota Bekasi Ramadhan, Yanuar; Maharani, Novera K.; Alawiyah, Tuti; Daulay, Agung P.
Jurnal Pengabdian Sosial Vol. 2 No. 2 (2024): Desember
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/dcdvxv19

Tujuan dari dilaksanakannya pengabdian kepada masyarakat ini adalah untuk meningkatkan pemahaman mengenai menjaga kesehatan dan mengetahui solusi apa yang harus dilakukan bila ditemukan adanya gangguan kesehatan. Universitas Esa Unggul Program Studi Magister Akuntansi dan Program Studi Magister Administrasi Rumah Sakit bekerja sama dengan Klinik Utama Probest dan Masjid Baitul Ma’mur Grand Prima Bintara, Kota Bekasi melaksanakan medical check up dan memberikan konsultasi kesehatan bersama dokter atas hasil medical check up bagi jamaah Masjid Baitul Ma’mur Grand Prima Bintara, Kota Bekasi. Medical check-up yang dilakukan terhadap jamaah Masjid Baitul Ma'mur ini mengungkapkan adanya prevalensi masalah kesehatan yang cukup signifikan, baik pada penyakit tidak menular (PTM) seperti diabetes, hipertensi, dislipidemia, dan gangguan ginjal, maupun penyakit menular (PM) seperti kemungkinan infeksi saluran kemih dan TBC. Faktor risiko utama yang ditemukan meliputi pola hidup tidak sehat, kurangnya aktivitas fisik, serta kurangnya kesadaran untuk melakukan pemeriksaan kesehatan secara rutin. Temuan ini menunjukkan perlunya tindakan lanjutan berupa edukasi, intervensi medis, dan pembentukan program kesehatan berbasis komunitas di lingkungan masjid. Adapun bagi jamaah dengan gula darah tinggi, kolesterol tinggi, atau tanda gangguan ginjal harus dirujuk ke dokter spesialis untuk perawatan lanjutan. Jamaah dengan foto thorax menunjukkan infiltrat paru harus diperiksa lebih lanjut (uji dahak/TBC). Sedangkan pengobatan bagi jamaah yang telah menerima diagnosis spesifik harus mendapatkan pengobatan dan dipantau perkembangannya.

Co-Authors Achmad Chusanudin ACHMAD RIFAI Achmad Rifai Adiba, Rizqi Hasna Agnes Fiyonita Hatuopar Agnes Marcelina Agris Haryanto Prakasa Ahmad, Ardian Ainaya Nurulin Nafaril Alexander Romulo Hutabarat Alifia Nur Haristi Andika, Dade Andika, Dede Angel Pintauli Rosita Aqila Hanna Latifa Arifin, M Rais Arihta Hosiana, Felicia Artana Diva Syabila Artib, Shadiqy Arzeta, Davina Audy Laura Gladisya Aulia, Salsabila Tuhfatul Ayu Anggia, Bunga Binsar Samuel Bintaya Zahriati Khayah Boyke Martin Bunga Ayu Anggia Cahayani, Wike Astrid Calista Margaretha Tumbelaka Caprina, Tiffany Carlo, Ronald Caroline, Stefany Chika Tiara Pratiwi Chooky Novalino Cita Restuningsih Cut Eva Safitri Damayanti, Alia Sri Dani Ariza Daniel Satrio Prakoso Danuri, Heri Darmatika, Winingtias Daulay, Agung P. Devi Ramadhaningsih Dewi Kurniawati Dewi Siswanti Sulim Dian Wirdiansyah Dita Purnama Sari Diva Syabila, Artana Dwi Septiani Dwi Septiani Dwimelissa, Reisha Edi Hamdi Effendi Tjahjadi Eka Triana Sulistyaningsih Elisabet Anandaputri Endang Ruswanti Erick Ferdiawan, Erick Erna Longa Erna SETIYAWATI Fabryan Suhandi Fadillah Aditya Rahman Fahri Hananto Yasin Fajar, Estika Triwidya Faqieh Akbar, Muhamnad Fathira Nurul Jannah Fauzan, Alfian Kurnia Felicia Arihta Hosiana Felix Gunawan Fetiana Pristianti Firdaus, Yulitha Franki Slamet Franki Slamet Fredy Rizaldi Fresly Hutapea Galuh Pratiwi Gatot Apriantoro Gilang Surya Pratama Giovany, Kenny Gunawan, Yakub Hana Angelina Haryanto Jarot Haryanto Prakasa, Agris Hendra Kusuma, Helmy Heri Danuri Heryanto Candra Hutabarat, Alexander Romulo Ichtiar Melia Cahyanti Ika Ismiyar Indah Permatasari, Lydia Inviolata Dua Sareng Ira Aprilia Irianto, Hengky Prabowo Irvan Rizky Septian Isnaeni, Wirdatul Jatis Mara Jatmika Jatis Mara Jatmika Jaya, Saprilido Junita Nur Afiffah Kamal, Muhammad Ilham Karimah, Armitha Lisanul Kemas Dedy Kusdianto Kornelia Serafina Kumala, Ratna Dewi Kurnia Hidayanti Kurnianingsih, Nia Langgeng Harum Islami Laora Safira Laura, Cindy Apriliany Laurent, Agnes Fanny Leasa, Merlisye Lenny Widiawati Lisbeth, Nency M Diarama Kurnia Putra M Safari, Jenjen M. Natsir Nugroho M. Natsir Nugroho, M. Natsir Maharani, Novera K. Malika, Ghina Wafa Maria IZA Mawarda, Mei Iftita Melia Cahyanti, Ichtiar Metyasari, Dewi Monica Chandra Muh Gaus Muhamad Ramdani Muhammad Atthariq Muhammad Hilmu Muhammad Natsir Nugroho Muhammad Wahyu Ramzy Ramadhan Muhammad Zamzami Muharom, Ahmad Mukti, Chitra Munawaroh, Faridatul Nadira Ardelia Putri Natsir Nugroho, Muhammad Nelcie Mussa Nisrina Zulfa Khairani Novita Rini Kumalasari Noviyanti ALAWIYAH Nurhaliza, Novia Dewi Siti Octaviani Lubis, Rima Oktavia, Intan Oktavia, Sella Olivia Pricilla Ona Delang, Teresa Parlin, Kristina Pauru', Wilson Permatasari, Gilang Permatasari, Wan Variani Pusvita, Ratna Putra, Jusintri Putri, Mulia Rachmiaty Rafa Putri Adara Rafi Evan Wijaya Rahmadiani, Ulfa Siti Ramzy, Wahyu Ratna Dewi SARI Ridhovan, Andreanov Rima Octaviani Lubis Rio Bernando Sirait Rismayani, Maya Robby Benny Aryando Rodiah, Sinten Wanti Rosdiana Rosdiana Rosianwar, Ajeng Kusuma S. Wolker Sihalolo Sabrina Najwa Octavia Saepul Ridwan Safitri, Aulia Fadira Sandrawati, Agnes Sandy Sandy Santoso Adi Susatyo Santy Wijaya Saprilido Jaya Saptaningsih, Agusdini Banun Sarumaha, Lutgardis H. Y. Sefrilia Sandra Komala Sella Oktavia Silvi Indah Julianingsih Sinaga, Emma Stefany Caroline Stevu Denito, Steven Subagyo, Imam Suherman, Ruben Suith, Kevin Diaz Sulistiawati sulistiawati Sumiati Sumiati Sunardi, Adisty Aulia Kamarani Sunardi, Dadi Sunjaya, Robi Susan Lalenoh Syalsha Aisya Fasha Syukriati, Selviana Talaohu, Alma P. Tantri Yanuar Rahmat Syah Tatan Tawami TEGUH PRAYITNO Teresia Sri Aritha Toruan, Melfa Lamria B. L. Tri Wahyu Utami Tuti Alawiyah Ukhti Apse Raviani Ulfa Siti Rahmadiani Valentina Oktaviany Situngkir Vega, Shanro Mayra Vicky Firmansyah, Muhammad Wahono, Agung Tri Wahyuni Dian Purwati Wahyuni Dian Purwati Wanda Amelia Paramitha Widiawati, Lenny Widyanto, Ilham Aditya Wijaya, Silvie Adistiana Yanuar Pribadi D Yasin, Fahri Hananto Yasmina Amalia, Yasmina Yuda, Rehan Canta Yudhantara, Dearisa Surya Yudiantono, Ade Heli Yuliana Yunira Az Zahra Amanda Arynova Yusi Sopianti Yusnaini ., Yusnaini Zega, Yosua ‘Aisy, Nabilah Rohadatul

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