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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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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

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

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

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.

Peran Kepercayaan dalam Memoderasi Pengaruh Harga dan Risiko Terhadap Nilai yang Dipersepsikan Arihta Hosiana, Felicia; Ramadhan, Yanuar; Natsir Nugroho, Muhammad
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.

Financial Performance Analysis of PT. Tjiwi Kimia Tbk. and PT. Indah Kiat Pulp & Paper Tbk. Ramadhan, Yanuar; Fauzan, Alfian Kurnia; Rosianwar, Ajeng Kusuma; Metyasari, Dewi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5354

This research was prepared to obtain an analysis and compare the financial performance of two large issuing companies in the pulp and paper industry, namely PT. Tjiwi Kimia Tbk. and PT. Indah Kiat Pulp & Paper Tbk. by using the 2022 and 2023 financial reports as a data source. The method used is financial ratio analysis which includes liquidity, solvency, and profitability ratios. Based on the results of an in-depth study, it can be stated that PT. Indah Kiat Pulp & Paper Tbk. has better performance in terms of liquidity with a current ratio of 2.65 in 2023, compared to PT. Tjiwi Kimia which has a current ratio of 1.24. However, in terms of solvency, PT. Tjiwi Kimia has a lower debt-to-equity ratio (DER), namely 0.51 times compared to PT Indah Kiat of 0.69 times, indicating that PT Tjiwi Kimia's financial risk is relatively smaller. In terms of profitability, both companies are seen to have proven positive performance. PT Indah Kiat's net profit margin in 2023 will be 11% with an ROE of 14.6%, while PT Tjiwi Kimia posted a net profit margin of 8.7% with an ROE of 13.6%. However, both PT Indah Kiat and PT Tjiwi Kimia still need to improve operational efficiency and manage financial risks prudently, especially regarding debt management.

Financial Performance Evaluation of PT Mitra Keluarga Karyasehat Tbk: Financial Ratio Analysis 2022-2023 Subagyo, Imam; Ramadhan, Yanuar; Sandrawati, Agnes; Kumala, Ratna Dewi; Andika, Dede
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5536

This study aims to analyze the financial performance of PT Mitra Keluarga Karyasehat Tbk using various financial ratio analysis methods. The analysis was carried out on the company's financial statements for the periods 2022 and 2023. The methods used include analysis of liquidity, activity, leverage, and profitability ratios. The results of the study show that PT Mitra Keluarga Karyasehat Tbk experienced an increase in liquidity and a reduction in leverage, but faced a decline in operational efficiency and profitability. The Current Ratio increased from 3.82 in 2022 to 4.97 in 2023, and the Quick Ratio increased from 3.73 to 4.82. However, Receivable Turnover and Inventory Turnover decreased, indicating a decrease in the efficiency of current asset management. The leverage ratio shows a decrease in dependence on debt, but the Interest Coverage Ratio decreased from 104.16 to 77.88, indicating a decrease in the ability to cover interest expenses. The profitability ratio decreased, indicating the need for improvements in cost management and revenue-increasing strategies. Overall, the company needs to focus on improving operational efficiency and cost management to improve financial performance in the future.

Analisis Kondisi Keuangan dengan Menggunakan Metode Altman Z-Score pada Perusahaan Sub Sektor Transportasi Periode Tahun 2020 – 2022 Jaya, Saprilido; Melia Cahyanti, Ichtiar; Diva Syabila, Artana; Ayu Anggia, Bunga; Octaviani Lubis, Rima; Ramadhan, Yanuar
Journal of Economics and Business UBS Vol. 12 No. 4 (2023): Special Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i4.310

Ruang lingkup penelitian ini adalah studi tentang analisis kondisi keuangan menggunakan Metode Altman Z-Score pada perusahaan sub sektor transportasi. Data yang digunakan pada penelitian ini berupa laporan keuangan perusahaan tersebut yang diperoleh dari Bursa Efek Indonesia sub sektor transportasi periode tahun 2020 hingga 2022. Penilaian kondisi keuangan ini menggunakan rumus modifikasi Z-Score, atau Model 3 dari Altman, lalu kemudian dilakukan pengklasifikasian 3 zonasi diskriminan, yaitu zona Financial distress, zona Grey, dan zona Aman. Tujuan penelitian ini adalah untuk menilai kondisi dan kinerja keuangan 5 perusahaan yang mewakili sub sektor transportasi. Berdasarkan hasil perhitungan analisis Altman Z-Score pada 5 perusahaan tersebut selama periode 2020-2022 penelitian menunjukkan bahwa 2 perusahaan mengalami Financial distress selama 3 tahun berturut-turut, 1 perusahaan berada pada zona Grey, 1 perusahaan berada pada zona Aman di 2 tahun terakhir, serta 1 perusahaan berada pada zona Aman selama periode 2020-2022.

THE ROLE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING IN SUPPORTING COMPANY ENVIRONMENTAL PERFORMANCE Yanuar Ramadhan; Novita Rini Kumalasari; Kurnia Hidayanti
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 1 (2025): DECEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v5i1.1315

This study aims to analyze the strategic role of Environmental Management Accounting (EMA) in supporting corporate Environmental Performance (EP). With the increasing importance of environmental sustainability and pressure from stakeholders, companies are encouraged to integrate environmental accountability into their decision-making processes, particularly in addressing global issues such as the increase in electronic waste (e-waste). Using a Systematic Literature Review (SLR) of 20 research articles published between 2021 and 2025, the results of this study indicate that EMA has a significant positive impact on corporate environmental performance. EMA serves as a comprehensive information system that identifies, measures, and analyzes environmental costs (monetary) and physical data (such as waste and emissions). The implementation of EMA not only helps companies manage resources efficiently, reduce waste, and improve regulatory compliance, but also encourages Green Innovation, which acts as a key mediating pathway for improving environmental performance. The effectiveness of EMA is strengthened by several factors, namely top management support, institutional and regulatory pressure, and stakeholder integration. In addition, the influence of EMA on environmental performance is found to be stronger in developing countries compared to developed countries. Conceptually, the role of EMA is supported by Legitimacy Theory and Stakeholder Theory, as well as the Natural Resource-Based View (NRBV) perspective. Thus, this study confirms that EMA is an essential strategic sustainability tool in supporting the achievement of Sustainable Development Goals (SDGs) 12 and 13, namely Responsible Consumption and Production and Addressing Climate Change.

BIAYA UTANG SEBAGAI MODERATOR ATAS PENGARUH PROFITABILITAS DAN PERTUMBUHAN TERHADAP KEBIJAKAN UTANG Jatis Mara Jatmika; Yanuar Ramadhan
Jurnal Proaksi Vol. 11 No. 1 (2024): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i1.5391

Pemberitaan tentang utang BUMN yang banyak diangkat dimedia sangat mencuri perhatian serta dukungan data laporan keuangan yang mencerminkan kondisi utang pada perusahaan BUMN melatarbelakangi penulis untuk mengangkat topik utang pada perusahaan BUMN. Penelitian ini bertujuan untuk mengetahui tingkat utang pada perusahaan BUMN dengan mempertimbangkan pergerakan nilai laba dan juga pertumbuhan perusahaan. Dengan menganalisa data laporan keuangan perusahaan dari tahun 2018-2022 penulis dapat menjawab permasalahan yang ada. Jumlah sampel yang digunakan dalam penelitian ini berjumlah 18 perusahaan. Penulis menggunakan teknik purposive sampling. Perhitungan statisik yang digunakan untuk menguji data pada penelitian ini adalah dengan menggunakan software Eviews, Adapun pengujian yang dilakukan meliputi uji statistik deskriptif, uji asumsi klasik, uji regresi linier dan uji regresi moderasi. Hasil penelitian ini menunjukan bahwa profitabilitas berpengaruh negatif terhadap kebijakan utang, pertumbuhan perusahaan berpengaruh positif terhadap kebijakan utang, dan biaya utang tidak dapat memoderasi hubungan antara profitabilitas dan pertumbuhan perusahaan terhadap kebijakan utang.

Transformation of the Role of Accountants in the Digital Era: A Literature Review on the Impact of Data Analytics in Financial Reporting Yusi Sopianti; Susan Lalenoh; Yanuar Ramadhan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.7457

This study aims to analyze the utilization of data analytics in financial reporting and examine the shift in the role of accountants in the digital era. Using the Systematic Literature Review (SLR) method, this study reviews scholarly articles from Google Scholar and Scopus published between 2020 and 2025, with sampling conducted in April 2025. The result of this paper stated that data analytics may improve the accuracy, transparency, and timeliness of financial reporting. Also, the role of accountants has transformed from merely recording transactions to becoming strategic analysts with multidisciplinary expertise in data analysis and technology. Adopting data analytics faces challenges such as data security, competency gaps, and internal resistance.

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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