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All Journal Jurnal Akuntansi dan Ekonomika Jurnal Akuntansi Kompetif Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) IIJSE Jurnal Manajemen dan Pendidikan Agama Islam Jurnal Budi Pekerti Agama Islam Jurnal Ekonomi, Manajemen, Akuntansi
Wira Ramashar
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Kepemilikan Institusional dan Profitabilitas Terhadap Nilai Perusahaan Dengan Manajemen Laba Sebagai Variabel Intervening Wira Ramashar; Amir Hasan
Akuntansi & Ekonomika Vol 8 No 1 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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

Abstract

This study aimed to analyze and explain: the influence of institutional ownership on firm value, the influence of institutional ownership on firm value through earnings management, the effect of profitability on firm value, the effect of profitability on firm value through management earnings, and the effect of earnings management on firm value. The study population was banking companies listed in the Indonesia Stock Exchange (BEI) in the period 2010 to 2014 with a total sample of 26 companies. Results of data analysis proves that : institutional ownership has no effect on firm value, institutional ownership positively affects the firm value to be mediated by earnings management, profitability negatively affect the firm value, profitability negatively affect the firm value to be mediated by earnings management and earnings management negatively affect the firm value. Key words : firm value, institutional ownership, profitability, and earnings management
PENGARUH AUDIT KINERJA DAN PENYAJIAN LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PUBLIK PADA ORGANISASI PERANGKAT DAERAH KOTA PEKANBARU Utari Praweswari; Muhammad Ahyaruddin; Wira Ramashar
Jurnal Akuntansi Kompetif Vol. 7 No. 3 (2024): Analisis Kinerja Keuangan dan Kepatuhan Akuntansi: Perspektif Praktik Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i3.1880

Abstract

In this study, the researcher found that the variables Performance Audit and Presentation of Financial Reports together had a significant influence on Public Accountability in Pekanbaru City Regional Apparatus. For the F test, you can see Fcount= 13.627 > Ftable= 3.191. The significant value in the F test is 0.000. Because Sig 0.000 < 0.05, then as the basis for decision making in the F test it can be concluded that Performance Audit (X1), Presentation of Financial Reports (X2), simultaneously together influence the Public Accountability of Pekanbaru City Regional Apparatus (Y) or means significant. The coefficient of determination shows a value of 0.377. This shows that 37.7% of performance is influenced by the determining variables in the model such as Performance Audit and Presentation of Financial Reports, while the remainder (62.3%) is explained by other variables not included in this research. Thus, it can be seen that there are many other factors that influence public accountability apart from performance audits and presentation of financial reports.
Peran Muhammadiyah dalam Pengembangan Kewirausahaan di Indonesia Aulia Rahmadanti; Andhini Trihapsary; Nova Damai Yanti Bancin; Masjuwita Aulia Munthe; Wismanto Wismanto; Wira Ramashar
Jurnal Manajemen dan Pendidikan Agama Islam Vol. 3 No. 1 (2025): Jurnal Manajemen dan Pendidikan Agama Islam
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jmpai.v3i1.832

Abstract

Muhammadiyah's role in developing entrepreneurship in Indonesia, which has made a significant contribution to community economic empowerment. Muhammadiyah, as a socio-religious organization, not only operates in the fields of education and health, but also actively encourages the development of small and medium enterprises (UKM) through various entrepreneurial initiatives. The aim of this research is to reveal the role of Muhammadiyah in developing entrepreneurship in Indonesia. This research method uses a qualitative method with a descriptive approach to analyze Muhammadiyah's efforts to create entrepreneurs who are independent, ethical and based on Islamic values. The research results show that Muhammadiyah plays a major role in increasing the capacity of young entrepreneurs through entrepreneurship education and training, with the support of institutions such as the Muhammadiyah Business Center. Muhammadiyah has also succeeded in collaborating with the government and the private sector to provide access to capital and training for business actors. With great potential in building a sustainable and ethics-based entrepreneurial ecosystem, Muhammadiyah is expected to continue to be an important actor in developing entrepreneurship in Indonesia.
Peran Muhammadiyah pada Awal Mula Masa Islam di Nusantara Mairoza Mairoza; Hesniati Hesniati; Ramadhani Adinda Salsabila; Wismanto Wismanto; Wira Ramashar
Jurnal Manajemen dan Pendidikan Agama Islam Vol. 3 No. 1 (2025): Jurnal Manajemen dan Pendidikan Agama Islam
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jmpai.v3i1.833

Abstract

Peran Muhammadiyah dalam perkembangan Islam di Nusantara, khususnya pada masa-masa awal masuknya agama tersebut. Muhammadiyah muncul sebagai organisasi modern di awal abad ke-20, memberikan kontribusi signifikan dalam transformasi sosial dan pendidikan di Indonesia. Melalui pendekatan inklusif, Muhammadiyah berhasil menyebarkan ajaran Islam secara damai dan merangkul berbagai kalangan masyarakat, serta membangun lembaga pendidikan dan pelayanan sosial, seperti sekolah dan rumah sakit. Selain itu, organisasi ini memperkenalkan konsep-konsep Islam yang moderat dan rasional, menjadikannya sebagai agen pembaruan yang relevan dengan perkembangan zaman. Tujuan penelitian ini untuk mengungkapkan Peran Muhammadiyah Pada Awal Mula Masa Islam di Nusantara. Metode penelitian yang digukan dalam penelitian ini adalah metode kualitatif, dengan menjadikan buku, majalah, artikel serta sumber lainnya baik yang bersifat offline atau online sebagai sumber data utama selain mewawancarai tokoh-tokoh muhammadiyah disekitar. Hasil penelitian ini menunjukkan bahwa peran Muhammadiyah tidak hanya dalam bidang dakwah, tetapi juga merambah kebidang pendidikan, juga dalam meningkatkan kesejahteraan masyarakat, yang menjadi kekuatan utama dalam perkembangan Islam di Nusantara.
Peran Kepribadian Muhammadiyah dalam Membangun Etika Sosial dan Kebangsaan Vitantri Vitantri; Riska Nurazila; Aulia Faradiva; Nadia Thalia Ramadhani; Wismanto Wismanto; Wira Ramashar
Jurnal Manajemen dan Pendidikan Agama Islam Vol. 3 No. 1 (2025): Jurnal Manajemen dan Pendidikan Agama Islam
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jmpai.v3i1.834

Abstract

The role of Muhammadiyah personality in building social and national ethics is an important theme in the context of national and state life. Muhammadiyah as an influential Islamic organization in Indonesia has a distinctive personality foundation, namely prioritizing progressive Islamic values, oriented towards education, health and social welfare. This research aims to analyze Muhammadiyah's contribution to the development of social and national ethics through its programs and activities, both in the social, educational and da'wah fields. The method used in this research is qualitative analysis using a literature study approach. The research results show that Muhammadiyah's personality which is based on the principles of progressive Islam has a significant role in building inclusive social ethics and a strong nationality, especially in maintaining national unity and integrity. In conclusion, Muhammadiyah with its personality is able to become an agent of change in encouraging harmonious social ethics and strengthening Indonesia's national identity.
Muhammadiyah dan Transformasi Pendidikan di Era Modern Zumrotil Auliya; Indah Dewi Permata Sari; Lily Ervina Putri; Irghi Edwin Afando; Wismanto Wismanto; Wira Ramashar
Jurnal Manajemen dan Pendidikan Agama Islam Vol. 3 No. 1 (2025): Jurnal Manajemen dan Pendidikan Agama Islam
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jmpai.v3i1.835

Abstract

This writing discusses about islamic education which gets some crusial challenges in globalization era. Islamic teaching plays important role in globalization. Since globalization itself has possitive also negative in islamic teaching and training. Thus, reformation of islamic teaching could strive for raising better vision of islamic teaching for building and upgrading quality of human being and moslem society in globalization that ought to refer to both Al Koran and Al Hadith as source of its teaching. Since its establishment in 1912, Muhammadiyah has made significant contributions to advancing education in Indonesia through various innovative initiatives. This study employs a qualitative approach with a case study method, involving in-depth interviews, observations, and document analysis from various Muhammadiyah educational institutions. The findings indicate that Muhammadiyah has successfully integrated technology into learning, developed a competency-based curriculum, and improved the quality of human resources. However, the organization also faces challenges, such as educational access disparities, technology implementation, and the influence of globalization on local values. The conclusion of this study emphasizes the importance of collaboration among Muhammadiyah, the government, and society to create inclusive and sustainable education. With a strong commitment to character and moral education, Muhammadiyah plays a vital role in shaping a generation that is not only intelligent but also possesses integrity and social awareness.
Sejarah Muhammadiyah: Dari Awal Pendiriannya Hingga Perannya dalam Reformasi Sosial Yupi Yani Telaumbanua; Rena Elpiana; Cindy Sri Wahyuni; Riska Aryanti; Wismanto Wismanto; Wira Ramashar
Jurnal Budi Pekerti Agama Islam Vol. 3 No. 1 (2025): February: Jurnal Budi Pekerti Agama Islam
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbpai.v3i1.837

Abstract

Muhammadiyah is one of the largest Islamic organizations in Indonesia which was founded by K.H.Ahmad Dahlan in 1912 in Yogyakarta. This organization plays an important role in the renewal of religious thought and practice as well as in various aspects of social life in Indonesia. The history of Muhammadiyah covers a long journey from its founding to its role in social reform in Indonesia, making it an important subject to study. The aim of this research is to examine the history of Muhammadiyah from its initial founding to its contribution to social reform in Indonesia. By understanding the history and role of Muhammadiyah, it is hoped that it can provide deeper insight into the contribution of this organization to social reform and change in Indonesia. Method This research uses historical methods with a qualitative approach. Data was obtained through literature studies which included books, journals, articles and documents related to Muhammadiyah. The research results show that since its inception, Muhammadiyah has focused on education and health reform, which then developed into a broader social reform movement. Apart from that, Muhammadiyah also plays an important role in advocating social and political issues related to justice and equality. Muhammadiyah's role in social reform includes various initiatives in education, health, and social welfare that continue to this day. Conclusion Muhammadiyah has shown a significant role in Indonesian history, not only as a religious organization but also as an agent of social change. Muhammadiyah's contribution to social reform has had a broad positive impact on Indonesian society, making it one of the important pillars in the history of social reform in Indonesia.
Kemuhammadiyahan dan Pemberdayaan Perempuan: Menjalin Tradisi dan Modernitas Gebby Amara Putri; Ajeng Ayundining Utami; Yashinta Khairani; Anisah Azzahra Lubis; Wismanto Wismanto; Wira Ramashar
Jurnal Budi Pekerti Agama Islam Vol. 3 No. 1 (2025): February: Jurnal Budi Pekerti Agama Islam
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbpai.v3i1.838

Abstract

Muhammadiyah as one of the largest Islamic movements in Indonesia has an important role in empowering women, especially through education and programs that support economic independence. This empowerment aims to increase the role of women in the social and economic development of society. This study aims to analyze Muhammadiyah's efforts in empowering women through various programs, such as education, skills training, and advocacy, and to spread the impact of these programs on women and society as a whole. The study uses a qualitative approach with literature studies and interviews. Relevant literature sources are described, while interviews are conducted with figures in Muhammadiyah and Aisyiyah who are involved in women's empowerment. Muhammadiyah, through the Aisyiyah organization, plays an important role in improving women's welfare through education and skills. Despite facing challenges such as social stigma and violence against women, collaboration with other institutions and the use of information technology show significant potential in increasing women's participation and independence.
Muhammadiyah Sebagai Pelopor Gerakan Sosial dan Pendidikan di Indonesia Alya Aqilla; Putri Nailah Azahra; Rini Febrianti; Dhio Gonzales; Wismanto Wismanto; Wira Ramashar
Jurnal Budi Pekerti Agama Islam Vol. 3 No. 1 (2025): February: Jurnal Budi Pekerti Agama Islam
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbpai.v3i1.839

Abstract

Muhammadiyah, which was founded in 1912, has played a pioneering role in social and educational movements in Indonesia. This article examines Muhammadiyah's contribution to improving the quality of life of the community through various educational programs and social initiatives. Research shows that Muhammadiyah has established more than 17,000 educational institutions that provide access to quality education, as well as implementing community empowerment programs that encourage economic independence. In addition, Muhammadiyah is active in social activities, including disaster management and human rights advocacy, which shows the organization's commitment to social justice. Through a holistic approach to education that prioritizes character and leadership development, Muhammadiyah seeks to form a young generation that cares about society. The aim of this research is to reveal Muhammadiyah's role in improving the quality of life of the Indonesian people through the educational programs and social initiatives it carries out. This research method uses a qualitative method with a descriptive approach to examine the role of Muhammadiyah in social movements and education in Indonesia. The research results show that Muhammadiyah not only functions as a religious organization, but also as an agent of change that contributes to creating a more prosperous and just society in Indonesia.
Mendeteksi Kecurangan Laporan Keuangan Dengan Analisis Fraud Diamond Theory: Studi Empiris Pada Bank Konvensional Di Indonesia Fauziah, Putri; Rudi Syafputra; Wira Ramashar
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.11236

Abstract

Penelitian ini untuk menguji pressure, opporturtunity, rationalization, capability terhadap kecurangan laporan keuangan yang terdaftar di Bursa Efek Indonesia tahun 2021-2023. Variabel pressure diukur dengan asset change (ACHANGE), opportunity diukur dengan board of directors (BDOUT), rationalization diukur dengan total accrual to total asset (TATA), capability diukur dengan directors of change (DCHANGE). Pada penelitian ini menggunakan sampel purposive sampling dimana sampel dipilih sesuai kriteria tertentu yang berjumlah 151 perbankan konvensional, dengan menggunakan data sekunder. Metode analisis yang digunakan Adalah analisis regresi berganda dengan menggunakan SPSS versi 27. Hasil penelitian menunjukkan bahwa pressure berpengaruh positif dan signifikan terhadap kecurangan laporan keuangan, sedangkan opportunity, rationalization, dan capability tidak berpengaruh signifikan terhadap kecurangan laporan keuangan.
Co-Authors Ahyaruddin, Muhammad Ajeng Ayundining Utami Alya Aqilla Amir Hasan Andhini Trihapsary Anisah Azzahra Lubis Aulia Faradiva Aulia Rahmadanti Azmi, Zul Cindy Sri Wahyuni Dhio Gonzales Fauziah, Putri Gebby Amara Putri Hesniati, Hesniati Indah Dewi Permata Sari Irghi Edwin Afando Lily Ervina Putri Mairoza Mairoza Masjuwita Aulia Munthe Mentari Dwi Aristi Nadia Thalia Ramadhani Nova Damai Yanti Bancin Putri Nailah Azahra Ramadhani Adinda Salsabila Rani Zahra Raudhatul Jannah AR Rena Elpiana Riska Nurazila Rudi Syafputra Sembiring, Rinawati Solly Aryza Utari Praweswari Vitantri Vitantri Wismanto Wismanto Yashinta Khairani Yupi Yani Telaumbanua Zumrotil Auliya