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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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Corporate governance, company size, and profitability: the role of corporate social responsibility as a moderator Ulfa Siti Rahmadiani; Yanuar Ramadhan
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244124

Profitability is a crucial factor that requires special attention. This is due to the need for a company to remain profitable in order to maintain its survival. This research aims to determine the influence of Corporate Governance and Company Size on Profitability with Corporate Social Responsibility as A Moderating Variable. This research method is a quantitative research method in the period 2018 to 2022 there are 15 companies listed on the IDX which are used as population. The sampling technique in this study used purposive sampling with the criteria that the company publishes annual reports every year and the company is listed on the IDX from 2018 to 2022. After selecting the sample, the population of 15 companies obtained the company data used, namely 14 companies and 70 data which will be processed with panel data regression with statistical software. The research results show that the audit committee, independent commissioner and company size have a positive and significant effect on company profitability, CSR is able to positively moderate the influence of independent commissioners on company profitability. and CSR is unable to moderate the influence of the audit committee and company size on company profitability.

Implementasi Etika Profesi Akuntan dalam Meningkatkan Akuntabilitas dan Transparansi Laporan Keuangan PT Antam Silvi Indah Julianingsih; Sabrina Najwa Octavia; Chandra, Monica; Yanuar Ramadhan
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 2: Februari 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i2.13326

Penelitian ini mengevaluasi implementasi etika profesi akuntan dalam meningkatkan akuntabilitas dan transparansi pelaporan keuangan pada PT Aneka Tambang Tbk (Antam). Dalam konteks meningkatnya tuntutan keterbukaan informasi dan penguatan praktik Good Corporate Governance (GCG), etika profesi menjadi instrumen penting untuk menjaga keandalan informasi keuangan. Pendekatan deskriptif kualitatif digunakan dalam penelitian ini melalui metode studi pustaka, yang mengacu pada literatur ilmiah, buku, regulasi Ikatan Akuntan Indonesia (IAI) dan Otoritas Jasa Keuangan (OJK), serta laporan tahunan terbaru PT Antam. Hasil analisis menunjukkan bahwa Antam secara konsisten menerapkan lima prinsip utama etika profesi akuntan: integritas, objektivitas, kompetensi profesional dan kehati-hatian, kerahasiaan, serta perilaku profesional. Penerapan integritas terlihat dari kepatuhan terhadap Pernyataan Standar Akuntansi Keuangan (PSAK) dan hasil audit independen oleh PwC Indonesia yang memberikan opini Wajar Tanpa Pengecualian (WTP). Objektivitas diperkuat melalui pemisahan fungsi penyusunan, pengawasan, dan audit internal guna mengurangi konflik kepentingan. Peningkatan kompetensi profesional dilakukan melalui program pelatihan berkelanjutan serta pemanfaatan sistem akuntansi berbasis Enterprise Resource Planning (ERP). Prinsip kerahasiaan diterapkan melalui perlindungan data keuangan dan penggunaan confidentiality agreement, sedangkan perilaku profesional dikokohkan melalui implementasi Code of Conduct dan mekanisme whistleblowing. Secara keseluruhan, penerapan etika profesi akuntan di PT Antam terbukti berkontribusi dalam memperkuat transparansi dan akuntabilitas pelaporan keuangan. Nilai-nilai etika tersebut menjadi fondasi dalam penguatan tata kelola perusahaan serta meningkatkan kepercayaan publik terhadap reliabilitas informasi keuangan yang disajikan perusahaan.

Entering The ESG Era And Carbon Business Opportunities: A Literature Review Of The Role Of Strategic Management Accounting In The Sustainability Transition In Indonesia Fredy Rizaldi; Fabryan Suhandi; Yanuar Ramadhan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8378

The transformation towards a low-carbon economy encourages companies to align their business strategies with sustainability principles, including ESG integration and participation in carbon trading. This study aims to explore the role of strategic management accounting (SMA) in supporting the sustainability transition, particularly through the integration of emissions reporting, ESG strategy, and utilization of carbon business opportunities in Indonesia. This study uses a systematic literature review approach by analyzing 20 journals and professional reports published in the period 2020–2024. The results of the study indicate that SMA has the potential to be an information system that can bridge reporting compliance, environmental performance evaluation, and carbon-based strategic decision making. This study offers an initial conceptual model that simultaneously connects SMA, ESG, and carbon trading and identifies gaps in the literature and reporting practices in Indonesia. These findings provide conceptual contributions to the development of sustainability research and serve as a strategic reference for companies in adopting an adaptive business approach to climate pressures and green regulations.

The Role Of Strategic Management Accounting On Digital Payment Laora Safira; Galuh Pratiwi; Yanuar Ramadhan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8381

The advancement of digital technology has transformed how people conduct financial transactions, shifting from cash-based to faster, more convenient digital payments. However, this shift also introduces new risks, including increased threats of financial crimes such as money laundering and terrorism financing. This study aims to explore the role of strategic management accounting in supporting digital payment systems, particularly in improving operational efficiency and transaction security. The research employs a qualitative descriptive approach based on secondary data from literature studies. Findings indicate that strategic management accounting plays a vital role in automating transaction processes, managing digital service costs, and detecting suspicious activities early. The integration of accounting information systems enables organizations to enhance efficiency and strengthen financial monitoring through real-time data. Therefore, strategic management accounting is a key component in maintaining the integrity of digital financial systems amid growing cybercrime threats.

Etika Profesi Akuntan dan Kepatuhan Terhadap Standar Akuntansi Keuangan pada Perusahaan Manufaktur Farmasi: Studi Kasus PT Indofarma Angel Pintauli Rosita; Fathira Nurul Jannah; Wanda Amelia Paramitha; Calista Margaretha Tumbelaka; Yanuar Ramadhan
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i1.7497

This research looks into the moral breaches made by accountants and how well they follow the Financial Accounting Standards at PT Indofarma Tbk, a drug-making firm in Indonesia. The goal of the study is to find out what leads to financial wrongdoing. The research takes a qualitative approach by looking at audit papers and financial statements from the Supreme Audit Institution from 2020 to 2023. The results uncover various dishonest activities, including inflated inventory, fake transactions, and wrongful discounts. These actions led to a national loss of Rp 371.8 billion and broke the ethical standards of the accounting field, harming the reputation of both the accountants and the organization. The analysis of the findings is connected to theories about professional ethics and corporate governance. The theoretical input of this research aims to improve the understanding of how ethical violations influence the use of Financial Accounting Standards and the quality of financial reports in the pharmaceutical manufacturing sector. On a practical level, the study suggests ways to enhance internal checks and provide ethics training to boost the honesty of financial reporting. A limitation of this research is the reliance on secondary data, indicating that more studies with primary data are necessary for clearer findings.

Penerapan Prinsip Etika Profesi Akuntan dalam Situasi Dugaan Pelanggaran Integritas di PT Kimia Farma Tbk Tahun 2025 Rafi Evan Wijaya; Daniel Satrio Prakoso; Eka Triana Sulistyaningsih; Rafa Putri Adara; Yunira Az Zahra Amanda Arynova; Yanuar Ramadhan
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6087

The alleged financial statement manipulation case involving PT Kimia Farma Tbk (KAEF) and its subsidiaries in 2025 has once again highlighted the importance of implementing accounting professional ethics in Indonesia. As a state-owned pharmaceutical company with significant social responsibilities, any indication of irregularities in the presentation of financial statements raises serious questions about the integrity, objectivity, and professionalism of accountants. This study aims to analyze potential violations and challenges in implementing accounting professional ethics in the Kimia Farma 2025 case, which is still under investigation. The research method used is a descriptive qualitative approach using secondary data in the form of company financial statements, credible online media publications, and the Indonesian Accountants Code of Ethics. The analysis results indicate performance pressure, conflicts of interest, and weak internal controls that can pose risks to the implementation of the principles of integrity and objectivity of accountants. However, because the investigation process is not yet complete, this study does not intend to draw legal conclusions, but rather to provide an understanding of how the principles of professional ethics are tested in situations of corporate uncertainty. The findings of this study are expected to contribute to strengthening ethical awareness, transparency, and accountability of the accounting profession, particularly in the environment of state-owned companies with high public interest.

Analisis Perbandingan Kebangkrutan dengan Metode Altman Z-Score, Springate, dan Zmijewski Ukhti Apse Raviani; Yanuar Ramadhan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): 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.v7i8.7634

The research was conducted to find out how much potential the company's bankruptcy is during this pandemic. Bankruptcy prediction is done by using Altman Z-Score, Springate, and Zmijewski methods. The study used a different test, namely the Kruskal-Wallis H Test. The companies used in this study were the hotel, restaurant, and tourism sub-sector companies listed on the Indonesia Stock Exchange. The research sample uses 16 hotel, restaurant, and tourism sub-sector companiesilisted on the Indonesia Stock Exchange for the 2016-2020 periods. Sample selection using a purposive sampling technique. From the hypothesis test conducted, the results show that there are differences between the Altman Z-Score, Springate, and Zmijewski prediction methods in predicting bankruptcy. In this study, the Zmijewski method is the most accurate prediction model with an accuracy rate of 98% with the results of 2 companies experiencing bankruptcy. Next is the Altman ZScore method with an accuracy rate of 61% with the results of 8 companies experiencing bankruptcy and the Springateimethod withianiaccuracyirate of 30% with the results of 11 companies experiencing bankruptcy.

Pengaruh Overinvestment Modal Kerja, Underinvestment Modal Kerja Terhadap Kinerja Perusahaan Santoso Adi Susatyo; Yanuar Ramadhan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): 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.v7i7.7772

The main objective of this research is to dissect how different levels of Working Capital investment affect business results. The two separate studies that make up this research are the research of Overinvestment in Working Capital and the study of Underinvestment in Working Capital. Return On Assets (ROA), a measure that represents a measure based on how well a company performs. 11 companies involved in car production were part of this study. With 66 data points making up the sample. This research found that from 2018 to 2023, the financial performance of automotive manufacturing sector companies listed on the IDX was not affected by the amount of Working Capital invested, whether too much or too little. Company performance decreases when there is a lack of investment in Working Capital. In summary, the findings of this study add credence to the idea that controlling Overinvestment and Underinvestment of Working Capital is critical to a company's success and draw attention to risks that management must be aware of. To maximize profits, managers can utilize this study to optimize Working Capital for business prospects.

Pendeteksian Manipulasi Laporan Keuangan pada Perusahaan Konstruksi Menggunakan Model Beneish M-Score Sefrilia Sandra Komala; Fadillah Aditya Rahman; M Diarama Kurnia Putra; Sulistiawati Sulistiawati; Yanuar Ramadhan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): 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.v7i11.8803

This study aims to detect potential financial statement fraud in the Indonesian construction sector using the Beneish M-Score model. This study aims to test how effective this model can function as an early warning tool in identifying accounting manipulation in public companies. This study uses a quantitative descriptive approach. Secondary data were obtained from audited annual financial statements of five large construction companies listed on the Indonesia Stock Exchange for the fiscal years 2023 and 2024. The Beneish M-Score model was applied using eight financial ratios (DSRI, GMI, AQI, SGI, DEPI, SGAI, TATA, and LVGI), and the results were interpreted based on the set threshold of -2.22. The analysis showed that four companies did not exhibit signs of manipulation, with M-Scores below -2.22. However, PT Waskita Karya showed a partial M-Score of -1.82, indicating a strong signal of potential financial statement fraud. This highlights the relevance of the model in identifying warning signs, particularly in companies with complex financial structures. This study is limited by the partial calculation of M-Score components due to data availability constraints (e.g., DEPI, SGAI, TATA, LVGI). Additionally, this study does not involve forensic audits to confirm actual fraud. Nevertheless, this study suggests that regulators, investors, and auditors should integrate the Beneish model as an initial filter in assessing fraud risk, particularly in project-based and capital-intensive industries such as construction.

The Role of Commissioners and Audit Committee to Firm Value Mediated by Risk Management Disclosures Agris Haryanto Prakasa; Yanuar Ramadhan
AFRE (Accounting and Financial Review) Vol. 6 No. 3 (2023)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v6i3.10506

This research originated from the phenomenon of competition that occurred between public companies listed on the Indonesia Stock Exchange (IDX). The intense competition that occurred encouraged each company to be adaptive to changes in the economic situation that often changed. 56 samples of Indonesian public companies were selected based on their presence on the IDX, which operates in the property and real estate sector in 2019-2021. The background for choosing this sector is because the property and real estate sector experienced a contraction in stock prices during 2021 to 2023. This research uses 56 companies as samples and a 3-year observation period, resulting in 168 data that became the source of data for this study. This study obtained results that the size of the board of commissioners and audit committee partially influenced the risk management information disclosed by the company. Positive results were obtained for the size of the board of commissioners and risk management disclosure partially affecting firm value. The presence of risk management disclosure was able to mediate the indirect relationship between the board of commissioners and firm value. Meanwhile, the audit committee does not affect the firm value either directly or indirectly.DOI: https://doi.org/10.26905/afr.v6i3.10506

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

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