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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JMM17: Jurnal Ilmu Ekonomi dan Manajemen MNJ (Malang Neurology Journal) Jurnal Riset Akuntansi dan Keuangan Jurnal Manajemen Kesehatan Yayasan RS.Dr. Soetomo Jurnal Pengabdian Masyarakat AbdiMas Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) International Journal of Nursing and Health Services (IJNHS) BALANCE Jurnal Akuntansi dan Bisnis Dinasti International Journal of Education Management and Social Science International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Science Midwifery Journal of Nursing and Public Health (JNPH) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Economics and Business UBS Kontigensi: Jurnal Ilmiah Manajemen Bima Journal : Business, Management and Accounting Journal Jurnal Abdimas Kartika Wijayakusuma Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Locus Penelitian dan Pengabdian Jurnal Ekonomika Dan Bisnis Balance : Jurnal Akuntansi dan Manajemen Eduvest - Journal of Universal Studies Benefit : Journal of Bussiness, Economics, and Finance Mutiara: Multidiciplinary Scientifict Journal IIJSE Jurnal Pengabdian Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Toplama Jurnal Penelitian Pendidikan Indonesia Accounting Analysis Journal Journal of Ekonomics, Finance, and Management Studies
Ramadhan, Yanuar
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Ekspansi Agresif Dan Risiko Finansial: Analisis Komprehensif Strategi Pengembangan PT Medikaloka Hermina TBK (2022-2024) Sarumaha, Lutgardis H. Y.; Wijaya, Silvie Adistiana; Toruan, Melfa Lamria B. L.; Vega, Shanro Mayra; Gunawan, Felix; Ramadhan, Yanuar
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 7 (2025): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i7.4465

Abstract

Latar Belakang: Industri rumah sakit di Indonesia berada dalam fase transformasi dinamis dengan pertumbuhan sektor kesehatan 8-10% per tahun dalam lima tahun terakhir. PT Medikaloka Hermina Tbk sebagai salah satu jaringan rumah sakit swasta terbesar di Indonesia telah menerapkan strategi ekspansi agresif dengan menambah 8 rumah sakit baru dalam tiga tahun terakhir. Tujuan: Penelitian ini bertujuan menganalisis dampak strategi ekspansi agresif PT Medikaloka Hermina Tbk (2022–2024) terhadap kesehatan finansial perusahaan dengan pendekatananalisis keuangan multidimensi. Metode: Studi kuantitatif ini menggunakan analisis rasio keuangan (profitabilitas, likuiditas, solvabilitas, dan aktivitas) berdasarkan laporan keuangan konsolidasi 2022–2024. Data diolah dengan metode Compound Annual Growth Rate (CAGR) dan dibandingkan dengan performa finansial rumah sakit sejenis serta standar industri rumah sakit di Indonesia. Hasil: Ekspansi agresif RS Hermina menghasilkan pertumbuhan rata-rata tahunan pendapatan (7,7%) dan laba bersih (16,2%) selama periode 2022-2024. Namun, total utang juga mengalami peningkatan rata-rata 13,6% per tahun, melebihi pertumbuhan ekuitas yang hanya 9,6% per tahun. Debt to Equity Ratio (DER) meningkat menjadi 0,80x pada 2024 (melebihi standar industri 0,50-0,70x). Debt to Asset Ratio (DAR) mencapai 44,5% (mendekati batas atas kisaran aman 50%), sedangkan current ratio menurun dari 1,26x menjadi 1,13x, mengindikasikan tekanan likuiditas. Asset turnover (0,63x) dan receivable turnover (5,78x) masih berada di bawah standar industri, menandakan utilisasi aset yang belum optimal dan tantangan dalam pengelolaan piutang. Kesimpulan: Strategi ekspansi agresif RS Hermina berhasil mendorong pertumbuhan pendapatan dan laba jangka pendek, namun juga meningkatkan risiko terhadap kesehatan finansial jangka panjang. Rekomendasi strategis meliputi restrukturisasi utang, optimalisasi aset, penguatan likuiditas, dan diversifikasi sumber pendapatan untuk menjaga keberlanjutan keuangan di tengah dinamika industri kesehatan.
Penerapan Strategi Marketing Development dalam Upaya Percepatan Pertumbuhan Perusahaan HiMall Muharom, Ahmad; Syah, Tantri Yanuar Rahmat; Hamdi, Edi; Ramadhan, Yanuar
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1305

Abstract

Penelitian ini bertujuan untuk merumuskan strategi pengembangan aplikasi HiMall sebagai platform digital inovatif yang menyediakan informasi promo tenant mall secara real-time berbasis lokasi, guna memperluas pasar dan meningkatkan keunggulan kompetitif. Metode yang digunakan adalah deskriptif aplikatif dengan pendekatan perencanaan bisnis, melalui analisis internal dan eksternal menggunakan alat PEST, Porter’s Five Forces, SWOT, IFE, EFE, CPM, IE Matrix, dan QSPM. Data dikumpulkan melalui studi literatur, data sekunder dari laporan industri, serta observasi pasar. Hasil penelitian menunjukkan bahwa strategi market development menjadi prioritas utama dengan skor tertinggi pada QSPM, mendukung perluasan kerjasama dengan tenant dan mall di berbagai wilayah, peningkatan personalisasi fitur berbasis teknologi big data dan AI, serta penguatan brand awareness melalui aktivitas pemasaran digital. Penelitian ini memiliki keterbatasan pada analisis strategis tanpa uji implementasi langsung di pasar nyata dan belum mengevaluasi dampak finansial pasca peluncuran.
Single-Use vs Reuse: Unit Cost Analysis of Hemodialysis with Activity-Based Costing and Double Distribution Saptari, Dhany; Ramadhan, Yanuar; Hilmy, Mohamad Reza
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 9 (2025): : JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i9.4831

Abstract

Hemodialysis is a vital therapy for chronic kidney failure patients, yet accurate unit cost calculation remains a challenge for hospitals under the National Health Insurance (JKN) system. This study aims to analyze the unit cost calculation of outpatient hemodialysis procedures at a private hospital in Indonesia using Activity-Based Costing (ABC) and Double Distribution (DD) methods, and to compare them with INA-CBGs tariffs to evaluate potential financial losses and formulate efficiency strategies. This descriptive observational study with a quantitative approach used 350 samples of BPJS hemodialysis procedures from January-March 2023. Data were obtained through service flow observations, clinical and financial documentation, and interviews with relevant stakeholders, validated by the hospital's finance department. Results show that ABC method unit costs (Rp1,102,848 for reuse and Rp1,197,184 for single-use) are higher than DD (Rp948,756 for reuse and Rp1,043,092 for single-use), with ABC considered more accurate as it reflects real resource consumption. Both methods show unit costs exceeding INA-CBGs tariffs (Rp800,360 for reuse and Rp941,600 for single-use), indicating potential annual financial losses of Rp142-423 million. Clinical pathway-based efficiency strategies are needed to achieve cost control while maintaining care quality, with recommendations to adopt single-use dialyzers as operational standards to improve patient safety and reduce long-term financial risks.
Analisis Kecurangan Laporan Keuangan Dengan Model Beneish M-Score Pada Sektor Kesehatan Darmatika, Winingtias; Ramadhan, Yanuar; Arzeta, Davina; Isnaeni, Wirdatul; Syukriati, Selviana; Caprina, Tiffany
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8199

Abstract

The study aims to detect indications of financial statement manipulation using the Beneish M-Score model. The research population is the health sector listed on the Indonesia Stock Exchange in the period 2021-2023 with a total of 35 companies. The research sample was taken using purposive sampling method and obtained 14 companies with financial reports for 3 years, so there were 42 data used. The results of this study indicate that the Beneish M-Score model is able to detect indications of financial statement manipulation. It is known that there are 10 companies that are indicated to have manipulated financial statements in the 2021-2023 period. The percentage frequency of companies indicated as non-manipulators is 66.67%, gray areas are 4.76%, and manipulators are 28.57%. The results of this study contribute to the development of literature related to the detection of indications of financial statement manipulation, especially with the Beneish M-Score model and are expected to be useful for companies as a consideration in preventing financial statement manipulation practices.
Income Smoothing Practices in Animal Feed Sub-Sector Companies Listed on the Indonesia Stock Exchange For the 2020-2022 Period Afiffah, Junita Nur; Martin, Boyke; Ramadhaningsih, Devi; Samuel, Binsar; Ramadhan, Yanuar; Atthariq, Muhammad
Mutiara: Multidiciplinary Scientifict Journal Vol. 1 No. 9 (2023): Mutiara: Multidiciplinary Scientifict Journal
Publisher : Al Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/mutiara.v1i9.93

Abstract

This study aims to analyze Income Smoothing practices in animal feed sub-sector companies with a focus on the financial implications of using the eckel index during the period 2020 – 2022. The sample used is animal feed sub-sector companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange, there are 5 companies. Based on calculations using the eckel index derived from the financial statements of each company, This research shows that there are 4 companies that do profit smoothing and 1 company that does not do income smoothing.
Analisis Kecurangan Laporan Keuangan Dengan Model Beneish M-Score Pada Sektor Kesehatan Darmatika, Winingtias; Ramadhan, Yanuar; Arzeta, Davina; Isnaeni, Wirdatul; Syukriati, Selviana; Caprina, Tiffany
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8199

Abstract

The study aims to detect indications of financial statement manipulation using the Beneish M-Score model. The research population is the health sector listed on the Indonesia Stock Exchange in the period 2021-2023 with a total of 35 companies. The research sample was taken using purposive sampling method and obtained 14 companies with financial reports for 3 years, so there were 42 data used. The results of this study indicate that the Beneish M-Score model is able to detect indications of financial statement manipulation. It is known that there are 10 companies that are indicated to have manipulated financial statements in the 2021-2023 period. The percentage frequency of companies indicated as non-manipulators is 66.67%, gray areas are 4.76%, and manipulators are 28.57%. The results of this study contribute to the development of literature related to the detection of indications of financial statement manipulation, especially with the Beneish M-Score model and are expected to be useful for companies as a consideration in preventing financial statement manipulation practices.
Analisis Metode Springate Dalam Memprediksi Kebangkrutan Pada Perusahaan Asuransi Yang Terdaftar  di BEI Purwantoro, Aletha Kevina Putri; Nadia, Ananta Arta; Anggraeni, Dwi; Alamsyah, Naditha Ersa Auryn; Ramadhan, Yanuar
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 2 (2025): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v18i2.2901

Abstract

Unstable financial conditions in insurance companies can serve as an early indicator of potential bankruptcy, which may have wide-ranging impacts on policyholders, shareholders, and the overall stability of the financial sector. Therefore, early detection of bankruptcy risk is critically important. This study aims to evaluate the effectiveness of the Springate model in identifying potential bankruptcy among insurance companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The Springate model was chosen due to its simplicity and its ability to provide quantitative insights into a company's financial condition. Data were collected from the annual financial statements of 16 companies selected through purposive sampling based on the completeness and consistency of their financial reporting. The model applies the S-Score calculation as the basis for classifying companies into financial distress or non-financial distress categories. The analysis revealed that six companies consistently exhibited signs of financial difficulty, with three of them identified as being in a state of financial distress for three consecutive years. Meanwhile, the other ten companies demonstrated stable and healthy financial conditions throughout the observation period. These findings indicate that the Springate model is reasonably practical as an early detection tool for bankruptcy risk, particularly in the insurance sector, which is influenced by various internal factors such as risk management, as well as external factors like economic fluctuations and government regulations. Therefore, this model can be utilized as a decision-support tool for both management and investors in making strategic financial decisions.
Analisis Laporan Keuangan PT Unilever Indonesia Tbk dan PT Nestle Indonesia Tahun 2022-2024 Ramadhan, Yanuar; Fajri , Fuad; Wulandari , Gustina; Putri R, Septy; Susetiawan, Teguh
Journal of Economics and Business UBS Vol. 14 No. 3 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v14i3.2728

Abstract

Penelitian ini difokuskan untuk menganalisis kinerja keuangan PT Unilever Indonesia Tbk dan PT Nestle Indonesia dari tahun 2022-2024 dengan menggunakan metode analisis rasio likuiditas, solvabilitas, aktivitas, dan profitabilitas. Laporan keuangan tahunan Perusahaan, yang dapat diakses melalui website Perusahaan dan situs resmi Bursa Efek Indonesia (BEI), diproses menggunakan pendekatan kuantitatif yang menggunakan Teknik analisis deksriptif. Hasil analisis menunjukkan bahwa rasio likuiditas Perusahaan cenderung menurun, yang menunjukkan bahwa ada masalah untuk memenuhi kewajiban jangka pendek. Sebaliknya, rasio solvabilitas menunjukkan struktur modal Perusahaan yang relatif stabil meskipun Tingkat leverage yang tinggi, rasio aktivitas menunjukkan kinerja yang kuat dengan margin laba yang konsisten di atas rata-rata industri. Menurut penelitian ini, PT Nestle Indonesia Tbk memiliki kinerja keuangan yang kompetitif. Hasil ini dapat digunakan oleh manajemen Perusahaan dan investor saat mereka membuat Keputusan strategis. Kesimpulannya, meskipun PT Unilever Indonesia mempertahankan posisi yang kuat dalam beberapa indikator, manajemen perlu melakukan pengendalian biaya dan peningkatan likuiditas untuk memastikan keberlanjutan kinerja perusahaan. Implikasi dari penelitian ini menekankan perlunya kedua perusahaan untuk mengoptimalkan manajemen likuiditas, terutama mengingat tekanan ekonomi eksternal.
Studi Eksploratif Tentang Peran Struktur Organisasi Dalam Implementasi Strategi di PT. Mayora Indah Tbk Muhonis, Daniel Ananda; Hariyantob, Bryan Michael; Sabrina , Salya Widya; Ramadhan, Yanuar
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 4 (2025): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i4.3174

Abstract

The problem in this study stems from the strategic challenges faced by large companies such as PT Mayora Indah Tbk in ensuring that the organizational structure is capable of effectively supporting strategy implementation. The complex organizational structure, involving many work units, often becomes a barrier to cross-division collaboration and swift decision-making. This study aims to investigate how the organizational structure at PT Mayora Indah Tbk supports the implementation of corporate strategy, as well as how internal organizational members perceive the effectiveness of the structure. The research method used is a qualitative approach with documentation techniques applied to 15 internal and external documents, such as annual reports, strategic plans, SOPs, and organizational charts. Data analysis was conducted using thematic content analysis, supported by the theoretical framework of Miles & Snow (2023). The results show that the semi-decentralized organizational structure implemented by PT Mayora Indah Tbk is able to combine operational flexibility with strategic control. The delegation of authority to key divisions such as marketing and product development enables a quick response to market dynamics without losing strategic direction from the center. Formal coordination systems through ERP and cross-division forums also strengthen the alignment between strategy and operations. Thus, the organizational structure at PT Mayora Indah Tbk has proven effective in bridging strategic vision with practical implementation.
Transformation of the Role of Accountants in the Digital Era: A Literature Review on the Impact of Data Analytics in Financial Reporting Sopianti, Yusi; Lalenoh, Susan; Ramadhan, Yanuar
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1: Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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 A.F., Safiani A.S., Barlia ACHMAD RIFAI Adiba, Rizqi Hasna Afiffah, Junita Nur Ahmad, Ardian Alamsyah, Naditha Ersa Auryn Andika, Dade Andreas, Kresencia Yolanda Aqila Hanna Latifa Ar Rasit Arethusa, Dicky Andreas Arzeta, Davina Atthariq, Muhammad Audy Laura Gladisya Cahayani, Wike Astrid Caprina, Tiffany Carlo, Ronald Damayanti, Alia Sri Danuri, Heri Darmatika, Winingtias Daulay, Agung P. Dwi Anggraeni Edi Hamdi Erick Ferdiawan, Erick Ernawati Ernawati Erry Yudhya Mulyani Erwan Baharudin Fajri , Fuad Faradila, Nazwa Hana Felix Gunawan Giovany, Kenny Hariyantob, Bryan Michael Haryanto Prakasa, Agris Hendra Kusuma, Helmy Hendrani, Ai Henry Arianto Heriyanti Heriyanti, Heriyanti Herman Prasetyo Hilmy, Mohamad Reza Hilmy, Mohammad Reza Hutabarat, Alexander Romulo Indah Permatasari, Lydia Irdan, Irdan Irianto, Hengky Prabowo Isnaeni, Wirdatul Josephin Cornellius Jusat, Idrus K., Yosefin K.M., Novera Karnando, Joni Komala, Sefrilia Sandra Kumala, Ratna Dewi Kurnianingsih, Nia Kusumapradja, Rokiah Laelani, Sofi Nur Eka April Laksono, Sherli Suci Lalenoh, Susan Laurent, Agnes Fanny Leasa, Merlisye M Safari, Jenjen M. Natsir Nugroho, M. Natsir Madjid, Suhirman Maharani, Novera K. Malika, Ghina Wafa Martin, Boyke Monica Chandra Muallifah, Siti Muharom, Ahmad Muhonis, Daniel Ananda Mukti, Chitra Nadia, Ananta Arta Nazruddin Safaat H Nofierni, Nofierni Ona Delang, Teresa Parlin, Kristina Permatasari, Wan Variani Prakoso, Daniel Satrio Purwantoro, Aletha Kevina Putri Putra, Jusintri Putra, M Diarama Kurnia Putri R, Septy Qamar, Syam Sawal Rahmadiani, Ulfa Siti Rahman, Fadillah Aditya Ramadhaningsih, Devi Ramdani, Novi Afriyani Ridhovan, Andreanov Rismayani, Maya Rosadi, Rizky Meydina Viersha Rosdiana Rosdiana Roviuddin, Roviuddin Sabrina , Salya Widya Samuel, Binsar Sandrawati, Agnes Saptaningsih, Agusdini Banun Saptari, Dhany Sarumaha, Lutgardis H. Y. Sopianti, Yusi Stevu Denito, Steven Subagyo, Imam Suherman, Ruben Sulistiawati Sulistiawati Sunardi, Adisty Aulia Kamarani Sunjaya, Robi Susetiawan, Teguh Swandana, Yanuar Ajie Syalsha Aisya Fasha Syukriati, Selviana Tantri Yanuar Rahmat Syah TEGUH PRAYITNO Tjandra, Clarissa Toruan, Melfa Lamria B. L. Tuti Alawiyah Vega, Shanro Mayra Vicky Firmansyah, Muhammad Wahono, Agung Tri Wahyuni Dian Purwati Widy Maulana Iqbal Widyanto, Ilham Aditya Wijaya, Silvie Adistiana Wijaya, Suryanto Wongso, Stevanus Bram Mario Wulandari , Gustina Yani Ariwibowo Yudhantara, Dearisa Surya Zega, Yosua ‘Aisy, Nabilah Rohadatul