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PENGARUH HUBUNGAN DEKAT AUDITOR DAN KLIEN TERHADAP INDEPENDENSI AUDITOR Lisbeth, Nency; Ramadhan, Yanuar
Jurnal Ecoment Global Vol. 7 No. 1 (2022): Edisi Februari 2022
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35908/jeg.v7i1.2224

Abstract

Auditor independence is clearly defined in the Code of Ethics and Financial Reporting Auditing Standards. Independence should be interpreted as no one is interested in incentives, impacts, or audits. If the auditor follows the client's intentions, contrary to his discretion, the auditor's opinion is meaningless. The independence of the auditor can only be considered to be violated if the reporting auditor knows or should know of circumstances or relationships that could affect his independence. The accountant needs to make an independent assessment of whether the risk is significant and whether the risk of the situation or relationship can be measured through safeguards that reduce risk in exchange for approval or rejection of the contract. The purpose of this study was to determine whether the auditor-client relationship will affect auditor independence.
Praktik Pengungkapan Informasi Enviroment, Social and Governance (ESG) Terhadap Kinerja Perusahaan Ramadhan, Yanuar; Arifin, M Rais; Sinaga, Emma; Talaohu, Alma P.; Lisbeth, Nency
Jurnal Ekonomi Efektif Vol. 6 No. 1 (2023): JURNAL EKONOMI EFEKTIF
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JEE.v6i1.34514

Abstract

Tujuan penelitian ini adalah untuk menganalisis dan mendefinisikan praktik penyediaan informasi environment, social and governance (ESG). Metode penelitian dengan menggabungkan strategi tinjauan literatur dengan metodologi penelitian kualitatif. Banyak publikasi dan jurnal dari studi sebelumnya tentang dampak pengungkapan environment, social and governance (ESG) terhadap kinerja perusahaan menjadi sumber data studi. Temuan penelitian tinjauan literatur menunjukkan bahwa adopsi praktik pengungkapan informasi environment, social and governance (ESG) akan meningkatkan nilai kinerja perusahaan dan meningkatkan reputasi baiknya dari waktu ke waktu, menarik minat investor untuk berinvestasi dan pada akhirnya mempengaruhi kelangsungan hidup perusahaan.
Analisis Kegagalan Material Pada Sayap Pesawat Terbang (Review) Karimah, Armitha Lisanul; Mawarda, Mei Iftita; Pauru', Wilson; Ramadhan, Yanuar; Amalia, Yasmina
JUMANTARA: Jurnal Manajemen dan Teknologi Rekayasa Vol 1, No 1 (2022): Juli
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (706.501 KB) | DOI: 10.28989/jumantara.v1i1.1266

Abstract

Penelitian ini bertujuan untuk mengetahui mekanisme analisis kegagalan material yang dilakukan pada sayap pesawat terbang. Analisis dilakukan dalam bentuk inspeksi visual, fraktografi makro, dan fraktografi SEM. Analisis tersebut menggunakan uji komposisi dengan spektroskopi X-ray fluorescence (XRF) dan Oxford Instruments X-MET 5100, analisis makroskopik dengan kamera digital Nikon SMZ 1500 dan mikroskop stereo, dan analisis fraktografi pembesaran yang lebih tinggi dilakukan dengan menggunakan FEI XL40 SFEG SEM. Berdasarkan analisis yang dilakukan, ditemukan bahwa kegagalan terjadi pada komponen sayap pesawat,  retakan intergranular karena kelemahan struktur mikro, adalah penyebab kegagalan material. Analisis kegagalan material sangat penting untuk mengetahui dan mengungkapkan penyebab dan penanggulangan komponen yang gagal. Bentuk kegagalannya bisa berupa retakan, patah tulang, korosi, dan lain-lain.
The Influence of Service Quality, Price Fairness, Physical Environment on Patient Loyalty with Patient Experience as an Intervening Variable at Nuraida Hospital Putri, Mulia Rachmiaty; Ruswanti, Endang; Ramadhan, Yanuar
Formosa Journal of Science and Technology Vol. 3 No. 3 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i3.8417

Abstract

This research aims to analyze the influence of service quality, price fairness, physical environment on patient loyalty with patient experience as an intervening variable at Nuraida Hospital. This research uses a quantitative analysis method with a cross sectional research design, the analysis tool used is SEM AMOS. The sample calculation using purposive sampling was 178. The variables in this research were service quality, price fairness, physical environment, patient loyalty and patient experience. The research uses a questionnaire as a research instrument with a 4-level Likert scale measurement. The research results show that there is a simultaneous, direct or indirect (mediated) influence of service quality, price fairness, physical environment on patient experience and patient loyalty of the Ob-Gyn Polytechnic at Nuraida Hospital.
Peran Sumber Daya Manusia dalam Proses Recruitment Karyawan Pada Perusahaan Startup Digitalisasi Himall Rodiah, Sinten Wanti; Rahmat Syah, Tantri Yanuar; Hamdi, Edi; Ramadhan, Yanuar
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.20448

Abstract

Penelitian ini bertujuan untuk menganalisis peran dan strategi pengelolaan sumber daya manusia (SDM) di PT Askara Jagannatha SA3M dalam mendukung keberhasilan operasional perusahaan berbasis aplikasi digital HiMall. Metode penelitian menggunakan pendekatan deskriptif kualitatif dengan pengumpulan data melalui studi literatur, observasi internal, dan dokumentasi perusahaan. Hasil penelitian menunjukkan bahwa PT Askara Jagannatha SA3M menerapkan perencanaan human capital yang terintegrasi dengan visi dan misi perusahaan, mulai dari proses rekrutmen yang menekankan kompetensi teknis, pelayanan unggul, serta integritas, hingga program pelatihan dan pengembangan yang berkesinambungan. Penilaian kinerja karyawan dilakukan secara komprehensif melalui evaluasi berkala dan sistem 360 derajat untuk mendukung peningkatan kompetensi dan motivasi kerja. Selain itu, perusahaan juga menyediakan skema kompensasi yang adil dan kompetitif, baik kompensasi langsung maupun tidak langsung, guna menjaga kesejahteraan dan loyalitas karyawan. Strategi SDM yang diterapkan berhasil menciptakan lingkungan kerja yang inovatif, kolaboratif, serta adaptif terhadap perkembangan teknologi, sehingga mampu mendukung pertumbuhan dan daya saing perusahaan di industri digital.
Could Accountant Be Facilitator To Zero Net Emission Programs? Ramadhan, Yanuar; Rifai, Achmad; Septiani, Dwi; Yasin, Fahri Hananto; Widiawati, Lenny; Caroline, Stefany
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

Abstract

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.
MESIN PRESS PAVING BLOCK MENGGUNAKAN ELECTRIC JACK KAPASITAS 2 TON BERBAHAN DASAR SAMPAH PLASTIK Ramadhan, Yanuar
Nozzle : Journal Mechanical Engineering Vol 12, No 2 (2023): Nozzle : Journal Mechanical Engineering
Publisher : Politeknik Harapan Bersama Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/nozzle.v12i2.6668

Abstract

Abstract  The paving block press machine uses a 2 ton capacity electric jack made from plastic waste which functions to press and melt, with the help of an electric jack. The aim of this research is to determine the process of making an electric jack press machine with a capacity of 2 tons from plastic waste. In this research, the method used is a descriptive qualitative method, because the research will only explain how the process and manufacture of an electric jack press machine with a capacity of 2 tons is made from plastic waste. Therefore, research activities are only limited to finding out about the tools and materials needed in the process of making the machine using the cutting process, welding process, sanding process, assembly process, painting process.
Pengungkapan Kinerja Lingkungan Emisi Karbon Pada Perusahaan Farmasi Proper dan Non Proper di Indonesia Suherman, Ruben; Faqieh Akbar, Muhamnad; Ramadhan, Yanuar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.4076

Abstract

This research aims to determine the differences between PROFER and Non-PROFER regarding the disclosure of the carbon emissions environmental performance of pharmaceutical companies listed on the IDX for the 2019-2023 period. The population in this research is pharmaceutical companies listed on the Indonesia Stock Exchange and having PROFER and Non-PROFER ratings in 2019-2023. Sampling was carried out using the Purposive Sampling method. The research results show that there is no market reaction to mergers and acquisitions which is indicated by the value of no difference in the disclosure of environmental performance of carbon emissions produced by PROFER and NON PROFER pharmaceutical companies on the IDX for the 2019-2023 period.
Pengaruh Pertumbuhan Perusahaan, Leverage, Komisaris Independen, dan Modal Bersih Terhadap Kinerja Keuangan Robby Benny Aryando; Yanuar Ramadhan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i8.4716

Abstract

This research aims to provide empirical evidence regarding the influence of company growth, debt levels, independent commissioners, net working capital on financial performance. This research method uses quantitative research methods. The research object is food and beverage companies listed on the Indonesian stock exchange during 2020-2022. The data source in this research uses secondary data, namely data contained on the official IDX website, namely www.idx.co.id and the official website of the related company. The population used in this research is 30 food and beverage manufacturing companies listed on the Indonesian stock exchange for the 2020-2022 period. The number of samples taken was 30 companies, so the data obtained was 90 data. The research results show that company growth has a significant positive effect on the financial performance of consumer goods sub-sector manufacturing companies listed on the IDX in 2020-2022. Debt levels have a significant negative effect on the financial performance of Consumer Goods Sub-Sector Manufacturing Companies Listed on the IDX in 2020-2022. Commissioners have a significant positive influence on the financial performance of Consumer Goods Sub-Sector Manufacturing Companies Listed on the IDX in 2020-2022. Net working capital has a significant positive effect on the financial performance of Consumer Goods Sub-Sector Manufacturing Companies Listed on the IDX in 2020-2022. Simultaneously, company growth, debt levels, commissioners, dividend policy and net working capital have a significant positive effect on the financial performance of Consumer Goods Sub-Sector Manufacturing Companies Listed on the IDX in 2020-2022.
The Effect of Capital Structure, Profitability, and Liquidity on Company Value with Company Size as A Moderation Variable Oktavia, Sella; Ramadhan, Yanuar
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

Abstract

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 Abadi, Ferryal Achmad Chusanudin ACHMAD RIFAI Achmad Rifai Adiba, Rizqi Hasna Agnes Fiyonita Hatuopar Agnes Marcelina Agris Haryanto Prakasa Agus Munandar Agusdini Banun Saptaningsih Ahmad Muharom Ahmad, Ardian Ainaya Nurulin Nafaril Alexander Romulo Hutabarat Alifia Nur Haristi Ameliya Silaning Utami Andika, Dade Andika, Dede Angel Pintauli Rosita Anisyah Ramadhani Annisa Inas Ariyanti Aqila Hanna Latifa Arifin, M Rais Arihta Hosiana, Felicia Arina Ramadhani Artana Diva Syabila Artia, Wa Ode Tri Arzeta, Davina Audy Laura Gladisya Aulia Bilqis Gamila Aulia Fadira Safitri Ayu Anggia, Bunga Balqis Yuliani Safitri Binsar Samuel Bintaya Zahriati Khayah Boyke Martin Budi Mulia Kurniawan Bunga Ayu Anggia Cahayani, Wike Astrid Calista Margaretha Tumbelaka Caprina, Tiffany Carlo, Ronald Caroline, Stefany Chika Tiara Pratiwi Chooky Novalino Chooky Novalino Cindy Apriliany Laura Cita Restuningsih Clarissa Tjandra 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 Dita Purnama Sari Diva Syabila, Artana Duta Liana Dwi Septiani Dwi Septiani Dwimelissa, Reisha Edi Hamdi Edi Hamdi Effendi Tjahjadi Eka Triana Sulistyaningsih Eko Wahyu Irvan Saputro Elisabet Anandaputri Elmi Yanti Elok Hikmawati Endah Sri Wahyuni Endang Ruswanti Erick Ferdiawan, Erick Erna Longa Erna SETIYAWATI Ernawan Dwi Hanartyo Estika Triwidya Fajar Fabryan Suhandi Fadilah, Erna Shaira Fadillah Aditya Rahman Fahri Hananto Yasin Faqieh Akbar, Muhamnad Fathira Nurul Jannah Fauzan, Alfian Kurnia Felicia Arihta Hosiana Felix Gunawan Ferry Hendro Basuki Fetiana Pristianti Firdaus, Yulitha Franki Slamet Franki Slamet Fredy Rizaldi Fresly Hutapea Galuh Pratiwi Gatot Apriantoro Gilang Surya Pratama Giovany, Kenny Hana Angelina Haryanto Jarot Haryanto Prakasa, Agris Hendra Kusuma, Helmy HENGKY PRABOWO IRIANTO Heri Danuri Heryanto Candra Hutabarat, Alexander Romulo Ichtiar Melia Cahyanti Ika Ismiyar Indah Permatasari, Lydia Inta Budi Setya Nusa Intan Devi Karimah Intan Oktavia Inviolata Dua Sareng Ira Aprilia Irvan Rizky Septian Isnaeni, Wirdatul Jatis Mara Jatmika Jatis Mara Jatmika Jaya, Saprilido Jenifer Setiafanyson 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 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. Maharani, Novera Kristianti Malika, Ghina Wafa Maria IZA Mawarda, Mei Iftita Melia Cahyanti, Ichtiar Metyasari, Dewi Meyrani, Hanna Monica Chandra Muh Gaus Muhamad Ramdani Muhamad Ramdani Muhammad Atthariq Muhammad Hilmu Muhammad Hilmu Muhammad Natsir Nugroho Muhammad Wahyu Ramzy Ramadhan Muhammad Zamzami Mukti, Chitra Munawaroh, Faridatul Nadira Ardelia Putri Natsir Nugroho, Muhammad Nelcie Mussa Nisrina Zulfa Khairani Novi Afriyani Ramdani Novia Rosita Novita Rini Kumalasari Noviyanti ALAWIYAH Octaviani Lubis, Rima Oktavia, Sella Olivia Pricilla Ona Delang, Teresa Parlin, Kristina Pauru', Wilson Permatasari, Gilang Permatasari, Wan Variani Pusvita, Ratna Putra, Jusintri Putri, Mulia Rachmiaty Putri, Yessica Mega Rafa Putri Adara Rafi Evan Wijaya Rahmadiani, Ulfa Siti Ramzy, Wahyu Ratna Dewi SARI Rhian Indradewa Ridhovan, Andreanov Rima Octaviani Lubis Rio Bernando Sirait Rismayani, Maya Robby Benny Aryando Rodiah, Sinten Wanti Rosdiana Rosdiana Rosianwar, Ajeng Kusuma Roviuddin Roviuddin S. Wolker Sihalolo Sabrina Najwa Octavia Saepul Ridwan Salsabila Tuhfatul Aulia Salwa Nabila Sandrawati, Agnes Sandy Sandy Santoso Adi Susatyo Santy Wijaya Saprilido Jaya Sarumaha, Lutgardis H. Y. Sefrilia Sandra Komala Sella Oktavia Shuyuan, Liu Silvi Indah Julianingsih Sinaga, Emma Siti Muallifah Stefany Caroline Stevu Denito, Steven Subagyo, Imam Suherman, Ruben Suith, Kevin Diaz Sulistiawati sulistiawati Sumiati Sumiati Sunardi, Adisty Aulia Kamarani Sunardi, Dadi Sunjaya, Robi Supriyantoro Supriyantoro Suryanto Wijaya Susan Lalenoh Syalsha Aisya Fasha Syella Apriliani Sylvia Marcellina 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 Ucok Jimmy Ukhti Apse Raviani Ulfa Siti Rahmadiani Valentina Oktaviany Situngkir Valentina Oktaviany Situngkir Vega, Shanro Mayra Vicky Firmansyah, Muhammad Vinsensia Rosalina Elisabeth Tamba 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 Yusup Setiawan Zega, Yosua ‘Aisy, Nabilah Rohadatul