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Yanuar Ramadhan

Univeristas Esa Unggul

Author-ID : 1786979

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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

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.

Pengaruh Struktur Modal, Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan Sektor Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 Viky Yulianti; Yanuar Ramadhan
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Penelitian ini dilakukan dengan tujuan untuk mengetahui adanya pengaruh struktur modal, profitabilitas dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan sector property & real estate yang ada pada Bursa Efek Indonesia pada periode penelitian 2016-2020. Metode purposive sampling digunakan dalam penelitian ini dan data sekunder yang diperoleh dari situs Bursa Efek Indonesia (BEI) dan menghasilkan sampel sebanyak 17 perusahaan. Analisis data menggunakan analisis regresi linier berganda. Diperoleh hasil bahwa struktur modal tidak berpengaruh terhadap nilai perusahaan, sedangkan profitabilitas serta ukuran perusahaan berpengaruh positif signifikan terhadap nilai perusahaan. Kata Kunci: Struktur Modal; Profitabilitas; Ukuran Perusahaan; Nilai Perusahaan

Peran Etika Sosial terhadap Pencegahan Kecurangan Laporan Keuangan Dana Desa Achmad Chusanudin; Yanuar Ramadhan
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Kasus Kecurangan penyalahgunaan dana desa sudah banyak terjadi di Indonesia. Dengan adanya kasus yang melibatkan oknum perangkat desa, membuat pengelolaan dana desa menjadi penting untuk dikawal, dan diawasi oleh seluruh kalangan masyarakat bersama-sama untuk mencegah adanya tindakan kecurangan dalam pengelolaan keuangan desa. Dengan adanya penelitian ini, diharapkan pengelola dana desa akan mendapatkan nilai lebih yaitu memiliki etika social yang tinggi. Sehingga hal ini akan mengurangi kesempatan atau kasus korupsi. Dengan adanya etika social ini diharapakan dana desa yang ada dapat digunakan sebagaimana manfaat asalnya yaitu untuk kepentingan masyarakat desa bukan dinikmati oleh segelintir oknum tertentu. Penelitian ini menggunakan metode penelitian kepustakaan. Sedangkan metode pengumpulan data yang digunakan yakni metode dokumentasi. Penelitian ini menggunakan teknik analisis data analisis isi. Hasil penelitian ini yaitu hendaknya pengelolaan dana desa menggunakan prinsip transparansi atau keterbukaan, Akuntabilitas, dan Prinsip value for money. Hendaknya pengelola dana desa memiliki etika social agar terwujud pengelolaan yang Amanah, Hendaknya ada kontrol social dari seluruh elemen masyarakat berhubungan dengan penggunaan keuangan desa.

Prediksi Kebangkrutan Menggunakan Sistem Metoda Altman Z-Score Modifikasi Untuk 6 Perusahaan Yang Ada Di Sub Sektor Industri Semen Susilowati Ningsih; Bakir; Suhendro; Muhammad Rizaldy; Yudha Pangestu; Yanuar Ramadhan
Jurnal Minfo Polgan Vol. 12 No. 1 (2023): Artikel Penelitian 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v12i1.12748

Kebangkrutan merupakan kesulitan likuiditas yang sangat parah sehingga perusahaan tidak mampu menjalankan operasionalnya dengan baik. Selain itu kebangkrutan juga bisa menjelaskan tentang sebuah perushaan yang tidak mampu lagi untuk membayar atau melunasi kewajibannya. Karena perusahaan pada umumnya ingin tetap eksis berada di persaingan, maka dari itu perusahaan melakukan beberbagai analisis untuk melihat kondisi keuangan perusahaan. Salah satu metode yang bisa dilakukan oleh perusahaan dalam menganalisis adalah menggunakan metode Altman Z-Score, metode Altman Z-Score ini merupakan metode yang digunakan untuk memprediksi keberlangsungan suatu perusahaan dengan mengkombinasikan beberapa rasio keuangan yang umum dan pemberian bobot yang berbeda satu dengan yang lainnya. Karena menurut data pada tahun 2019 – sampai dengan saat ini pemerintah Indonesia sedang berfokus terhadap pembangunan negara, maka industry yang sedang tumbuh adalah industry yang bersinggungan dengan proses pembangunan. Oleh karena itu di dalam tulisan ilmiah ini akan membahas analisis kebangkrutan menggunakan metode Altman Z-Score pada sub sector industry semen.

The Effect of Sales Growth and Corporate Governance on Tax Avoidance with Company Size as a Moderating Variable Yuliana Resca; Yanuar Ramadhan
International Journal of Social Service and Research Vol. 3 No. 9 (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.v3i9.515

The goals at this study is for decide impact sales growth, independent board of commissioners, the executor of the audit, also belongs to the institution at tax avoidance where company size is moderated. This studies design are quantitative. This energy uses the energy (mining) sector through purposive sampling. Researchers used a documentation strategy to obtain data from the 2019-2022 annual reports of industrial businesses. How to analyze data at this studies uses descriptive statistics, classical assumption tests also hypothesis test by utilizing the support of Microsoft Excel software and using statistical testing tools. Trade developments had an effect tax avoidance, while commissioner of independence, executor of audit, also institutional ownership have nothing impact tax avoidance. The acquisition in this research indicate that’s company size are able for moderate trade developments tax avoidance, company size are not abled for moderates the impact of independence committee, audit committee, also institutional ownership at tax avoidance. The acquisition at this research can serve as a basis for further study at sector of tax avoidance and corporate governance. These findings may trigger the development of new theories or enrich existing theories in relation to how certain factors influence corporate behavior regarding taxes. In this research, there are 1 figure, 5 tables with a total number of references of 32.

The Effect of Company Growth and Liquidity on Company Value with Capital Structure as an Intervening Variable Lydia Indah Permatasari; Yanuar Ramadhan
International Journal of Social Service and Research Vol. 3 No. 9 (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.v3i9.521

This study aims to obtain empirical evidence about the effect of company growth and liquidity on firm value, with capital structure as the intervening variable. The company's growth variable is measured using the percentage increase in the company's total sales, the difference between the company's total sales in this period and the previous period's total sales. The variable liquidity is measured by the current ratio, which is a measurement of the current assets owned by the company and the current liabilities of the company. The capital structure variable as an intervening variable is measured by the debt-to-equity ratio, which is the ratio between the total debt owned by the company and the capital owned by the company itself. The firm value variable as the dependent variable is measured based on the book value of the stock price, namely the stock price compared to the book value per share. The population in this study used 24 coal sub-sector mining companies listed on the IDX for the 2018–2022 period. The sample was selected using a purposive sampling method. The researcher obtained a sample of 11 companies in the coal mining sub-sector. The results of this study found that while company growth has no effect on capital structure, liquidity has a negative effect on capital structure. Company growth, liquidity, and capital structure have no effect on firm value. The capital structure is unable to mediate the relationship between company growth and liquidity and firm value.

DETEKSI KESEHATAN KEUANGAN SUB SEKTOR RESTORAN, HOTEL, DAN PARIWISATA MENGGUNAKAN ALTMAN Z SCORE Martina Gultom; Atria Rikarni; Kusnadi Deky; Hilda Amalia; Sudiyono Sudiyono; Yanuar Ramadhan
Midang Vol 1, No 2 (2023): Midang: Jurnal Pengabdian Kepada Masyarakat, Juni 2023
Publisher : Unpad Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/midang.v1i2.48143

Penelitian ini bertujuan untuk membuat prediksi kebangkrutan perusahaan sub sektor hotel yang go public pada tahun 2019-2022. Jenis penelitian yang digunakan adalah deskriptif kuantitatif dengan menjelaskan angka hasil perhitungan. Prediksi kebangkrutan dihitung menggunakan discriminant models yaitu Altman Z Score. Hasil penelitian menunjukkan bahwa selama masa pandemi Covid-19 mayoritas perusahaan berada pada zona kebangkrutan. Perusahaan yang diprediksi bangkrut mengalami masalah pada pembayaran kewajiban dan tren kerugian. Kebijakan pemerintah dalam mengatasi pandemi berkontribusi terhadap kinerja buruk yang dialami perusahaan. Penelitian ini dapat menjadi sistem peringatan dini terkait kemungkinan kebangkrutan perusahaan.

The Effect Of Compensation, Work Environment, Career Development On Job Satisfaction With Employee Work Motivation As An Intervening Variable In Rs X Felicia Nathania; Yanuar Ramadhan; Idrus Jus’at
Jurnal Health Sains Vol. 4 No. 9 (2023): Journal Health Sains
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jhs.v4i9.1081

Hospitals are HR-intensive organizations because of the many kinds of professions and the number of workers engaged in them. Human resources in a hospital consist of health workers (including doctors, nurses, pharmacists, analysts, nutritionists, physiotherapists, radiographers, medical recorders) and non-health personnel (finance, administration, personnel, security, and so on). In the hospital management system, a strategy is needed to manage human resources. This study used quantitative descriptive research methods using linear regression tests, Pearson correlation tests, and path analysis. The study used 93 respondents. The results of this study show that there is a significant influence between compensation, work environment, and career development stimultan on job satisfaction through employee work motivation. The results of the linear regression test showed the t value for compensation was 1.050, the work environment was 10.960, career development was 5.205, work motivation was 3.654. The results of the Pearson correlation test to work motivation for compensation variables were 0.283, work environment was 0.724, career development was 0.386. The results of the Pearson correlation test to job satisfaction for compensation variables were 0.312, work environment was 0.734, career development was 0.415, work motivation was 0.791. Hospital management is expected to improve and improve factors related to compensation, work environment, career development in order to increase work motivation so as to increase job satisfaction.

Could Accountant Be Facilitator To Zero Net Emission Programs? Yanuar Ramadhan; Achmad Rifai; Dwi Septiani; Fahri Hananto Yasin; Lenny Widiawati; Stefany Caroline
Journal Research of Social Science, Economics, and Management Vol. 3 No. 3 (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.v3i3.564

The study aims to highlight the role of accountants in supporting and facilitating the implementation of the Net Zero Emission Programme in Indonesia with a focus on emission measurement and reporting, sustainable financial management, related audits and verification, as well as its impact on environmental sustainability and the achievement of climate change targets. The research is based on a qualitative approach of literature review using data in the form of annual reports and sustainability reports from mining companies in 2022 as well as from various related research journals. The results of this study show that accountants have a key role to play in helping companies and organizations achieve zero emission targets while ensuring compliance with relevant regulations. They can also help in measuring the financial impact of sustainability initiatives and make transparent reports to stakeholders.

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.

Co-Authors A.F., Safiani A.S., Barlia Achmad Chusanudin Achmad Chusanudin Achmad Rifai ACHMAD RIFAI Adiba, Rizqi Hasna Afiffah, Junita Nur Agnes Fiyonita Hatuopar Agnes Marcelina Ahmad, Ardian Ainaya Nurulin Nafaril Alamsyah, Naditha Ersa Auryn Alfiatur Rizki Alifia Nur Haristi Aliya Dimarizkya Andika, Dade Andika, Dede Apriliani, Syella Aqila Hanna Latifa Ar Rasit Arethusa, Dicky Andreas Arifin, M Rais Arihta Hosiana, Felicia Arisliani, Juwita Dwi Maulidia Aritha, Teresia Sri Aritonang, Ramona Ariza, Dani Arnanda, Rifky Arya Artana Diva Syabila Artib, Shadiqy Arzeta, Davina Astriani, Elsa Yolanda Atria Rikarni Atthariq, Muhammad Audy Laura Gladisya Aulia Ayu Hartini Aulia, Salsabila Tuhfatul Ayu Anggia, Bunga Azzahra, Salsabila Bagus Arshanjaya Bhuana Bakir Binsar Samuel Bintaya Zahriati Khayah Boyke Martin Budiani, Selsa Mahfuza Bunga Ayu Anggia Caecilia Austin Flacia T Cahayani, Wike Astrid Camelia, Madya Caprina, Tiffany Carlo, Ronald Caroline, Stefany Chika Tiara Pratiwi Chooky Novalino Cita Restuningsih Cut Eva Safitri Damayanti, Alia Sri Dani Ariza Daniel Daniel Daniel Satrio Prakoso Danuri, Heri Danut, Yohana Darmatika, Winingtias Daulay, Agung P. Davina Arzeta Devi Ramadhaningsih Devis Pranata Indra Dewi Inggriyani Dewi Kurniawati Dewi Siswanti Sulim Dian Wirdiansyah Diana, Wahyu Dita Hikmawaty Oktavia Ningrum Dita Purnama Sari Diva Syabila, Artana Djumiyati, Dewi Dwi Anggraeni Dwi Septiani Dwi Septiani Dwimelissa, Reisha Edi Hamdi Effendi Tjahjadi Elisabet Anandaputri Elsa Yolanda Astriani Endang Ruswanti Endang Ruswanti Erick Ferdiawan, Erick Erna Longa Erna SETIYAWATI Ernawati Ernawati Erry Yudhya Mulyani Erry Yudhya Mulyani Erwan Baharudin Fadillah Aditya Rahman Fahri Hananto Yasin Fajar, Estika Triwidya Fajri , Fuad Faqieh Akbar, Muhamnad Farhan Al Farid Faula Fardhotin R Fauzan, Alfian Kurnia Fauzi, Alamin Felicia Arihta Hosiana Felicia Nathania Felix Gunawan Fernandez, Azizah Fetiana Pristianti Firdaus, Yulitha Franki Slamet Franki Slamet Fresly Hutapea Fuad Fajri Gamila, Aulia Bilqis Gatot Apriantoro Gaus, Muh Gilang Surya Pratama Giovany, Kenny Gunawan, Wawan Iwan Gunawan, Yakub Gustina Wulandari Hana Angelina Harahap, Hanna Meyrani Hariyantob, Bryan Michael Haryanto Jarot Haryanto Prakasa, Agris Hendra Kusuma, Helmy Hendrani, Ai Henry Arianto Heriyanti Heriyanti, Heriyanti Herman Prasetyo Heryanto Candra Hilda Amalia Hilmy, Mohammad Reza Hutabarat, Alexander Romulo Ichtiar Melia Cahyanti Idrus Jus’at Ika Ismiyar Indah Permatasari, Lydia Inviolata Dua Sareng Ira Aprilia Irdan Irianto, Hengky Prabowo Irma Nurfauzia Irvan Rizky Septian Iryanto, Nadya Adella Isnaeni, Wirdatul Jarot, Haryanto Jatis Mara Jatmika Jatis Mara Jatmika Jaya, Saprilido Joko Isworo Josephin Cornellius Junita Nur Afiffah Jusat, Idrus K., Yosefin K.M., Novera Kaltsum, Intana Mayadah Kamal, Muhammad Ilham Karimah, Armitha Lisanul Karimah, Intan Devi Karnando, Joni Kemas Dedy Kusdianto Khayah, Bintaya Zahriati Kornelia Serafina Kresencia Yolanda Andreas Kumala, Ratna Dewi Kurnia Hidayanti Kurnianingsih, Nia Kusnadi Deky Kusumapradja, Rokiah Laelani, Sofi Nur Eka April Laksono, Sherli Suci Langgeng Harum Islami Laura, Cindy Apriliany Laurent, Agnes Fanny Leasa, Merlisye Lenny Widiawati Lisbeth, Nency Lydia Indah Permatasari M Diarama Kurnia Putra M Safari, Jenjen M. Natsir Nugroho, M. Natsir M. Reza Hilmy Madjid, Suhirman Maharani, Novera K. Malika, Ghina Wafa Maria IZA Martin, Boyke Martina Gultom Mawarda, Mei Iftita Mayshandi, Justin Melia Cahyanti, Ichtiar Metyasari, Dewi Moch Fuad Fuad Mohamad Reza Hilmy Monica Chandra Monica Chandra Muallifah, Siti Muh Gaus Muhamad Ramdani Muhammad Atthariq Muhammad Hilmu Muhammad Natsir Nugroho Muhammad Rizaldy Muhammad Wahyu Ramzy Ramadhan Muhammad Zamzami Muharom, Ahmad Muhonis, Daniel Ananda Mukti, Chitra Munawaroh, Faridatul Nabila, Salwa Nadia, Ananta Arta Nadira Ardelia Putri Najwan Fauzi Haris Natsir Nugroho, Muhammad Nazruddin Safaat H Nazwa Hana Faradila Nelcie Mussa Nisrina Zulfa Khairani Nofierni, Nofierni Novita Rini Kumalasari Noviyanti ALAWIYAH Nur Haristi, Alifia Nurhaliza, Novia Dewi Siti Nurhasanah Dewi Nusa Bangsa, Ikrar Octaviani Lubis, Rima Oktavia, Sella Olivia Pricilla Ona Delang, Teresa Parlin, Kristina Pauru', Wilson Permatasari, Gilang Permatasari, Wan Variani Perwiro, Erlangga Orlen Pribadi D, Yanuar Pricilla, Olivia Purwantoro, Aletha Kevina Putri Pusvita, Ratna Putra, Jusintri Putri Batenia Putri R, Septy Putri, Chesterita Putri, Mulia Rachmiaty Putri, Mutiara Ramadhona Qamar, Syam Sawal Rahmadiani, Ulfa Siti Ramadhani, Anisyah Ramadhani, Arina Ramadhaningsih, Devi Ramdani, Novi Afriyani Ramzy, Wahyu Ratna Dewi SARI RATNA INDRAWATI Restuningsih, Cita Ridanti, Shalma Ridhovan, Andreanov Rima Octaviani Lubis Rio Bernando Sirait Rismayani, Maya Robby Benny Aryando Rodiah, Sinten Wanti Rosadi, Rizky Meydina Viersha Rosdiana Rosdiana Rosianwar, Ajeng Kusuma Rosita Indriani Roviuddin, Roviuddin Rudy Budiatmaja Rudy Budiatmaja S. Wolker Sihalolo Sabrina , Salya Widya Sabrina Najwa Octavia Saepul Ridwan Safitri, Balqis Yuliani Salsabila Azzahra Samuel, Binsar Sandrawati, Agnes Sandy Sandy Sandy Sandy Santoso Adi Susatyo Santy Wijaya Saprilido Jaya Saptaningsih, Agusdini Banun Saptari, Dhany Saputra Saputra Sarumaha, Lutgardis H. Y. Sefrilia Sandra Komala Sekar Setyoningrum Sella Oktavia Selviana Syukriati Septy Putri R Setiafanyson, Jenifer Sihalolo, S. Wolker Silvi Indah Julianingsih Sinaga, Emma Siswanti Sulim, Dewi Siti Sahara Stefany Caroline Stevu Denito, Steven Subagyo, Imam Suci Zahara Sudiyono Sudiyono Suhendro Suherman, Ruben Suith, Kevin Diaz Sulistiawati sulistiawati Sumiati Sumiati Sunardi, Adisty Aulia Kamarani Sunardi, Dadi Sunjaya, Robi Susanti Sugianto Susetiawan, Teguh Susilowati Ningsih Suwongso, Imanuel Swandana, Yanuar Ajie Syalsha Aisya Fasha Syam S. Qamar Syukriati, Selviana Talaohu, Alma P. Tamba, Vinsensia Rosalina Elisabeth Tambunan, Nessa Agustina Tantri Yanuar Rahmat Syah Tatan Tawami TEGUH PRAYITNO Teguh Susetiawan Teresia Sri Aritha Tiffany Caprina Tjandra, Clarissa Toruan, Melfa Lamria B. L. Tri Wahyu Utami Tuti Alawiyah Ucok Jimmy Ukhti Apse Raviani Valentina Oktaviany Situngkir Vega, Shanro Mayra Vicky Firmansyah, Muhammad Viky Yulianti Wahono, Agung Tri Wahyu Diana Wahyuni Dian Purwati Widiawati, Lenny Widy Maulana Iqbal Widyanto, Ilham Aditya Wijaya, Marchella Kristy Wijaya, Silvie Adistiana Wijaya, Suryanto Winingtias Darmatika Winta Hendrawati Bu’ulolo Wirdatul Isnaeni Wongso, Stevanus Bram Mario Wulandari , Gustina Yani Ariwibowo Yanuar Pribadi D Yasin, Fahri Hananto Yasmina Amalia, Yasmina Yuda, Rehan Canta Yudha Pangestu Yudhantara, Dearisa Surya Yudiantono, Ade Heli Yuli Tazkia Vidi Yuliana Yuliana Resca Yulita, Wita Yus Dakaria Yusnaini Yusnaini Yusni Sulastri Yusup Setiawan, Yusup Zega, Yosua ‘Aisy, Nabilah Rohadatul

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