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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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Tekanan Investor dan Tanggung Jawab Profesi: Studi Etika Akuntan pada Kasus eFishery Nisrina Zulfa Khairani; Fajar, Estika Triwidya; Aulia, Salsabila Tuhfatul; Laura, Cindy Apriliany; Ramadhan, Yanuar
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.5973

This study examines violations of accounting professional ethics in the case of financial statement manipulation at eFishery, which reflects a dilemma between investor pressure and accountants’ professional responsibility. The pressure to demonstrate rapid growth and high valuation prompted management to engage in manipulative practices involving accountants in the preparation of financial reports that deviated from the principles of integrity and objectivity. The purpose of this study is to analyze the forms of ethical violations against the five fundamental principles of the Code of Ethics for Professional Accountants, integrity, objectivity, professional competence and due care, confidentiality, and professional behavior. The research employs a qualitative descriptive approach through 26 literature reviews of academic journals, reports, and accounting profession regulations. The findings indicate that ethical violations in the eFishery case are systemic, influenced by structural pressure and an organizational culture that normalizes opportunistic behavior. Analysis based on deontological, utilitarian, and agency theories confirms that such manipulative actions cannot be morally justified, as they cause long-term harm to public trust and the reputation of the accounting profession. This study emphasizes the importance of strengthening ethical awareness, moral education within the profession, and implementing internal control mechanisms and whistleblowing systems within startups as preventive measures to uphold the integrity of the accountant profession.

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.v5i1.1349

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.

Effective Communication and Transformational Leadership Influenced on Patient Safety Culture among Inpatient Nurses Permatasari, Gilang; Indrawati, Ratna; Ramadhan, Yanuar
International Journal of Nursing and Health Services (IJNHS) Vol. 8 No. 6 (2025): International Journal of Nursing and Health Services (IJHNS)
Publisher : Alta Dharma Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35654/ijnhs.v8i6.896

Background: Patient Safety Culture plays an important role in reducing the incidence of accidents and injuries in the workplace, especially in hospitals. Objective: The study aimed to examine the effect of effective communication and motivation on patient safety culture with transformational leadership as an intervening variable on nurses in the inpatient room at Dr. Dradjat Prawiranegara Hospital. Method: A quantitative study with a cross-sectional approach was applied in this study for 83 nurses. The data was analyzed using the Structural Equation Model (SEM). Result: The result found that there is significantly affect between effective communication and motivation on patient safety culture with transformational leadership among nurses. Conclusion: The findings in this study indicated that effective communication on patient safety culture, and motivation on transformational leadership are the most dominant, and have a significant positive influence on transformational leadership in the inpatient room. Recommendation: It is recommended that hospital management strengthen effective communication systems among nurses and between nurses and leadership teams. For future research, longitudinal and experimental designs are recommended to examine the causal relationships between communication, motivation, and transformational leadership on patient safety culture over time

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.

THE POSITIVE EFFECT OF TOTAL QUALITY MANAGEMENT (TQM) ON THE ACHIEVEMENT OF CLINICAL QUALITY INDICATORS IN INPATIENT UNITS OF TANGERANG DISTRICT HOSPITAL ASSOCIATED BY NURSE PERFORMANCE Heri Danuri; M. Natsir Nugroho; Yanuar Ramadhan
Dinasti International Journal of Education Management And Social Science Vol. 2 No. 4 (2021): Dinasti International Journal of Education Management and Social Science (April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v2i4.833

An indicator of clinical quality is a valid and reliable quantitative process related to one or more performance dimensions. The achievement of clinical quality indicators is strongly influenced by the performance performed by a nurse and is supported by a quality program known as Total Quality Management (TQM). The poor achievement of clinical quality indicators in the inpatient unit at the Tangerang District Hospital is a strong reason to find out what factors can influence it and find a solution. This study aims to analyze the effect of TQM on the achievement of clinical quality indicators in the inpatient unit of Tangerang District Hospital mediated by the performance of nurses on 217 implementing nurses through a causal descriptive quantitative approach and using SEM analysis. Data collection techniques use primary and secondary data. The results obtained: (1) TQM has a positive effect on the achievement of clinical quality indicators mediated by the performance of the nurses; (2) TQM has a positive effect on the achievement of clinical quality indicators; (3) the performance of nurses has a positive effect on the achievement of clinical quality indicators; (4) TQM has a positive effect on nurse performance.

The Influence of Effective Communication and Competency on Inpatient Knowledge of Clinical Pathway at RSUD Koja with the Monitoring System as an Intervening Variable Alexander Romulo Hutabarat; Yanuar Ramadhan; Wahyuni Dian Purwati
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 4 (2025): Dinasti International Journal of Education Management and Social Science (April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i4.4213

Quality control in healthcare services is a key factor in improving hospital service quality. This study aims to analyze the influence of effective communication and competence on quality control through a monitoring system as an intervening variable at Koja Regional Hospital. This research employs a quantitative method with a causality approach. The sample consists of 276 respondents, including inpatient doctors and nurses at Koja Regional Hospital. Data analysis was conducted using Structural Equation Modeling (SEM) with AMOS software. The results indicate that effective communication and competence have a positive and significant impact on quality control, both directly and through the monitoring system. Furthermore, the monitoring system plays a crucial role in enhancing quality control by providing accurate and real-time information on healthcare performance. The implications of this study highlight the importance of improving communication skills and healthcare worker competence, as well as optimizing the monitoring system to ensure better quality control implementation in hospitals

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.

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

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.

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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