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Yanuar Ramadhan

Univeristas Esa Unggul

Author-ID : 1786979

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering 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 Transportation Veterinary Other

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The Role of Internal Auditors in Implementation Social Environmental Governance Ramadhan, Yanuar; Ramzy, Wahyu; Munawaroh, Faridatul; Sunardi, Dadi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2300

The aim of this study is to know how big the role of the auditor is in raising awareness of the application of sustainability reporting and the extent to which information is disclosed on the aspects of Environment, Social and Governance (ESG). Several previous studies were used as objects reviewed. The result underscores the multifaceted contributions of internal auditors, ranging from providing assurance on ESG disclosures and conducting due diligence on business partners to engaging in consulting activities and fostering a sustainable supply chain. This practice emphasizes that ESG-related expertise within Internal Audit Functions (IAFs) is crucial for promoting ESG maturity and effective reporting. Collaboration between internal and external auditors is vital to maintain independence and objectivity, ensuring the quality and reliability of ESG-related information. The trend of integrating ESG considerations into audit processes aligns with the broader global shift toward responsible business practices, and it positions internal auditors as valuable contributors to corporate governance and stakeholder trust. As ESG gains prominence, the internal auditor's ability to navigate the complexities of ESG metrics and controls becomes a competitive advantage, reinforcing their role as a key player in achieving sustainable and responsible business outcomes.

ANALISIS PERBANDINGAN TARIF RUMAH SAKIT, TARIF INACBGS DAN UNIT COST BERBASIS CLINICAL PATHWAY DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING PADA TINDAKAN PERSALINAN NORMAL DAN KURETASE DI RUMAH SAKIT IBU DAN ANAK “X” DI KOTA TANGERANG Firdaus, Yulitha; Ramadhan, Yanuar
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4398

Badan Penyelenggara Jaminan Sosial (BPJS) Kesehatan menerapkan model pembayaran prospektif melalui sistem paket Indonesian Case Base Groups (INA-CBGs) pada Fasilitas Kesehatan Rujukan Tingkat Lanjut (FKRTL). Rumah sakit sebagai provider BPJS Kesehatan, menghadapi permasalahan dalam pelaksanaan tagihan JKN yaitu adanya ketidaksesuaian tarif INA-CBGs dengan tarif rumah sakit. Penelitian ini bertujuan untuk menganalisa perbedaan tarif rumah sakit dan tarif INA-CBGs dengan unit cost berbasis metode Activity Based Costing (ABC) pada tindakan persalinan normal dan kuretase di Rumah Sakit Ibu dan Anak (RSIA) “X”. Penelitian ini menggunakan metode penelitian cross-sectional. Pada penelitian ini terdapat perbedaan tarif yang signifikan antara tarif rumah sakit dengan unit cost berbasis ABC pada tindakan persalinan normal dan kuretase. Kemudian terdapat perbedaan tarif yang signifikan pada tarif INA-CBGs dengan unit cost berbasis ABC pada tindakan kuretase. Hasil perbandingan tarif INA-CBGs dengan unit cost berbasis ABC pada tindakan persalinan normal menunjukan tidak adanya perbedaan yang signifikan dan ditemukan selisih negatif.

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

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

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

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.

Analysis of the Financial Statements of PT Japfa Comfeed Indonesia Tbk (JPFA) for the Financial Year 2023 and Comparison with its Main Competitor PT Charoen Pokphan Indonesia TBK (CPIN) Ramadhan, Yanuar; Artib, Shadiqy; Nurhaliza, Novia Dewi Siti; Gunawan, Yakub; Yusnaini, Yusnaini
Eduvest - Journal of Universal Studies Vol. 5 No. 1 (2025): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i1.50275

Analysis of the 2023 financial statements compared to the 2022 financial statements and financial statements of major competitors is important to understand the company's performance and prospects. Objectives This study aims to analyze the financial statements of Japfa Comfeed Indonesia for the financial year 2023 in comparison with the financial year 2022 and compared with the main competitor, PT Charoen Pokphan Indonesia, using financial ratios. This study uses secondary data derived from the financial statements of Japfa Confeed Indonesia in 2022, 2023 and the financial statements of PT Charoen Pokphan Indonesia in 2023. The results showed that the financial ratio analysis of PT Japfa Comfeed Indonesia (JPFA) in 2023 showed a decrease in liquidity compared to 2022, although it was still sufficient for short-term obligations and better than CPIN. Activity ratios stagnated, while leverage increased with a higher debt burden than CPIN. JPFA's profitability also declined, with no dividend distribution, in contrast to CPIN which paid dividends. These results reflect JPFA's financial challenges amid competition with CPIN in the same year. From this research it can be concluded that PT Japfa Comfeed Indonesia's finances in 2023 are still quite good and able to fulfill short-term obligations, but when compared to its main competitor, in 2023 it appears that PT Charoen Pokphan Indonesia is better performing.

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

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

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

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 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.

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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