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Yanuar Ramadhan

Univeristas Esa Unggul

Author-ID : 1786979

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Pengaruh Tata Kelola Perusahaan Terhadap Earning Per Share Oktavia, Intan; Ramadhan, Yanuar
MES Management Journal Vol. 5 No. 1 (2026): MES Management Journal
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v5i1.1068

This study aims to analyze the relationship between corporate governance and earning per share, which uses five independent variables, Managerial Ownership (MO), Audit Committee (AC), Institutional Ownership (IO) Board of Commissioners Size (BOS), Independent Commissioner (1C), and Earning Per Share (EPS) as the dependent variabel. This research data is secondary, with thepopulation obtained, 47 companies in the banking sector on the Indonesia Stock Exchange (IDX). Then, of the 47 companies, there were 17 that fot the criteria, so there were 51 samples in the 2021-2023 period purposie sampling techniqe. This tes method, Quantitative and as a test usiNg Multiple Linear Regression, and using a statistical test application. The result obtained by ManagerialOwnership on increasing Earning Per Share have a negative effect, the Audit Committee has no effecton increasing Earning Per Share, Institutional Ownership on increasing Earning Per Share has anegative effect, Board of Commissioners Size also has no effect on increasing Earning Per Share, and the presence of Independet Commissioners makes a positive contibution to increaisng EarningPer Share. This research can also be useful and be considered by inestors as an initial analysis before investing their capial. For companies, they must build and effective governance system, and improve operational performance so that thecompany can achieveits goals.

Pengaruh Tata Kelola Perusahaan, Tanggung Jawab Sosial Perusahaan, dan Ukuran Perusahaan Terhadap Kinerja Perusahaan Sektor Perbankan Safitri, Aulia Fadira; Ramadhan, Yanuar
MES Management Journal Vol. 5 No. 1 (2026): MES Management Journal
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v5i1.1069

This study is useful for determining the influence of Corporate Governance, Corporate Social Responsibility, and Company Size on Company Performance in the banking sector listed on the IDX in 2020-2023. The data source used in this research is secondary data with a population of 47 banking companies, so that the results of the research sample from the purposive sampling method were 60 data from 15 companies over a period of 4 years. The method used is Quantitative with Multiple Linear Regression analysis test using statistical testing software. This study provides results that Company Size Have a Positive Influence on Company Performance. However, Independent Commissioners, Audit Committee Meetings, Managerial Ownership and Corporate Social Responsibility have no influence on Company Performance. The findings of this study can be an evaluation for investors to be more careful in receiving signals in the form of information about the company's condition before making a decision to invest. For companies, it can be a reference to continue to practice good governance so that it has an impact on the sustainability of the company in the long term.

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.

Analisa Perbandingan Laporan Keuangan antara PT Aneka Tambang Indonesia, Tbk dengan PT Hartadinata Abadi, Tbk Periode 2022 – 2024 Bintaya Zahriati Khayah; Olivia Pricilla; Teresia Sri Aritha; Yanuar Ramadhan
Jurnal Pendidikan Indonesia Vol. 6 No. 6 (2025): Jurnal Pendidikan Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v6i6.8088

Penelitian ini menyajikan analisis komparatif mendalam terhadap kinerja keuangan dua entitas publik terkemuka di Indonesia: PT Aneka Tambang Indonesia, Tbk (ANTM) dan PT Hartadinata Abadi, Tbk (HRTA). Dengan fokus pada periode fiskal 2022 hingga 2024, penelitian ini secara cermat memeriksa laporan keuangan tahunan kedua perusahaan untuk mengungkap tren, kekuatan, dan kelemahan relatif mereka. Pendekatan metodologis yang digunakan melibatkan perhitungan dan interpretasi serangkaian rasio keuangan kunci, dikategorikan ke dalam lima kelompok utama: rasio Likuiditas untuk menilai kemampuan pembayaran kewajiban jangka pendek; rasio Solvabilitas untuk mengukur stabilitas keuangan jangka panjang; rasio Profitabilitas untuk mengevaluasi efisiensi operasional dalam menghasilkan keuntungan; rasio Efektivitas untuk menilai seberapa baik perusahaan memanfaatkan asetnya; dan rasio Pasar untuk memberikan perspektif valuasi saham. Melalui perbandingan sistematis ini, penelitian ini bertujuan memberikan pemahaman yang lebih kaya dan nuansa tentang posisi keuangan masing-masing perusahaan, menawarkan panduan berharga bagi investor, analis keuangan, dan pemangku kepentingan lainnya dalam membuat keputusan investasi dan strategis yang terinformasi.

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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