Article Per Year (5 Year)
p-Index From 2021 - 2026
4.467
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting DERIVATIF Jurnal Akuntansi dan Pajak Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Jurnal Analisis Bisnis Ekonomi EQIEN - JURNAL EKONOMI DAN BISNIS FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Aktiva : Jurnal Akuntansi dan Investasi Penentuan harga obligasi dan teori tingkat bunga JEMMA | Journal of Economic, Management and Accounting FINANCIAL : JURNAL AKUNTANSI Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN The Indonesian Journal of Accounting Research Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Literatus Al-Mal:Jurnal Akuntansi dan Keuangan Islam Shafin: Sharia Finance and Accounting Journal Jurnal Bingkai Ekonomi (JBE) Mutanaqishah: Journal of Islamic Banking Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Majapahit Journal of Islamic Finance dan Management Journal Economic Excellence Ibnu Sina Jurnal Akuntansi dan Keuangan Islam (JAKIs) Majapahit Journal of Islamic Finance dan Management Jurnal Ekonomi, Manajemen, Akuntansi PESHUM Jurnal Analisis Bisnis Ekonomi
Rahmat Fajar Ramdani
Universitas Islam Negeri Raden Intan Lampung
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Social Sciences

Published : 38 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 38 Documents
Search

 1   2   3   4 
RELEVANSI NILAI PENGUNGKAPAN INFORMASI RISIKO KEUANGAN PADA INSTRUMEN KEUANGAN DI ERA PANDEMI COVID 19 Ramdani, Rahmat Fajar; Sisdianto, Ersi
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15066

Abstract

The occurrence of the COVID-19 pandemic led to a decline in economic performance both on a micro and macro level, resulting in a higher risk of embedded financial instruments. Therefore, it became necessary to disclose information regarding financial risks associated with financial instruments through financial statements. This study aims to prove that the disclosure of financial risk information in financial instruments is relevant to investors' decisions. The research uses 16 companies in the consumer financing sub-sector as study objects, analyzed using a value relevance model proven through multiple linear regression analysis. This study uses observational data from the COVID-19 period, specifically the years 2020, 2021, and 2022 as the observation period. To measure the disclosure of financial risk information, the study employs a disclosure index based on PSAK 107. The results have shown that the disclosure of financial risk information in financial instruments did not significantly affect the stock prices of companies in the consumer financing sub-sector during the COVID-19 period. Therefore, it can be concluded that the disclosure of financial risk information does not have value relevance for investors' decisions.
PENGARUH CARBON EMISSION DISCLOSURE TERHADAP SUSTAINABLE DEVELOPMENT GOALS (SDGs) Sisdianto, Ersi; Ramdani, Rahmat Fajar
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 10 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i1.559

Abstract

Maraknya perusahaan industri yang modern membuat semua pihak terkait dengan mudah mendapatkan keuntungan yang besar namun minim sekali dalam memperhatikan dampak lingkungan yang di hasilkan dari operasional perusahaan. Salah satunya adalah kurangnya pengelolaan limbah pabrik sehingga akan menyebabkan pencemaran lingkungan dan merusak ekosistem. Penelitian ini bertujuan untuk menganalisis secara parsial, simultan dan perspektif maqashid syariah terkait dengan carbon emission disclosure, sustainable development dan  (studi pada perusahaan yang terdaftar di Jakarta Islamic Index tahun 2019-2022. Penelitian menggunakan metode kuantitatif. Hasil penelitian ini menunjukan bahwa secara parsial variabel carbon emission disclosure berpengaruh positif terhadap sustainable development, variabel economic performance tidak dapat memoderasi pengaruh carbon emission diclosure terhadap sustainable development goals (SDGs). Kata Kunci: Carbon Emission Disclosure, Sustainable Development. 
Bagaimana Kinerja Keuangan BUMN Karya Indonesia? Rahmat Fajar Ramdani
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3397

Abstract

Penelitian ini bertujuan untuk menganalisis kondisi kinerja keuangan 4 empat perusahaan BUMN Karya Indonesia yang dilatarbelakangi oleh isu yang telah diungkapkan pada media pemberitaan yaitu; menurunnya kinerja kuangan serta sulitnya BUMN karya di Indonesia dalam melunasi kewajibannya. 4 empat perusahaan BUMN Karya yang menjadi objek penelitian ini adalah PT. Wijaya Karya Persero, PT. Adhi Karya Persero, PT. Waskita Karya Persero dan PT. PP Persero. Penelitian ini menggunakan analisis laporan keuangan dengan metode rasio keuangan untuk mengetahui kondisi kinerja keuangan dengan periode pengamatan selama 5 tahun dimulai tahun 2019 hingga tahun 2023. Penelitian ini menggunakan 3 rasio keuangan yang masing masing mewakili aspek kinerja keuangan yang meliputi; rasio profitabilitas yang terdiri dari rasio return on asset (ROA) dan return on equity (ROE), Rasio likuiditas yang menggunakan rasio lancar dan rasio solvabilitas yang terdiri dari; debt to equity rasio (DTE) dan debt to asset rasio (DTA). Hasil penelitian menunjukan terjadi penurunan kinerja keuangan sepanjang tahun 2019 hingga tahun 2023 terutama dilihat dari aspek profitabilitas dan solvabilitas. Hasil penelitian juga menunjukan bahwa PT. Waskita Karya merupakan BUMN karya yang perlu untuk mendapatkan perhatian khusus karena memiliki kinerja keuangan yang paling tidak memuaskan diantara BUMN karya lainnya Kinerja Keuangan, Profitabilitas, Likuiditas, Solvabilitas
Apakah Penggabungan Usaha Badan Usaha Milik Negara (BUMN) Konstruksi di Indonesia Akan Efektif ? Rahmat Fajar Ramdani
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 2: Januari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i2.6744

Abstract

Kondisi keuangan yang tidak sehat pada tujuh BUMN Konstruksi di Indonesia mendorong pemerintah, melalui Kementerian BUMN, untuk melaksanakan penggabungan usaha. Penelitian ini bertujuan untuk menganalisis dampak penggabungan usaha terhadap tujuh BUMN Konstruksi di Indonesia dengan mengacu pada teori sinergi. Penelitian ini merupakan studi pustaka yang memanfaatkan hasil-hasil penelitian sebelumnya untuk memperkuat analisis mengenai dampak penggabungan usaha berdasarkan teori sinergi. Berdasarkan analisis pustaka, penggabungan usaha tujuh BUMN diperkirakan dapat meningkatkan profitabilitas serta memperbaiki kondisi keuangan perusahaan, karena penggabungan ini dapat meningkatkan efisiensi, kekuatan pasar, dan memperkuat stabilitas keuangan PerusahaanKeywords: Penggabungan Usaha, Sinergi, BUMN, Kinerja Keuangan
PENGARUH DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN RISIKO INSTRUMEN KEUANGAN PADA PERBANKAN UMUM INDONESIA Ramdani, Rahmat Fajar
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 8, No 1 (2025): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v8i1.2588

Abstract

Perbankan merupakan sektor perusahaan yang memiliki risiko keuangan atas instrument keuangan yang tinggi sehingga diperlukan pengungkapan informasi risiko yang lengkap dan transparan guna meningkatkan kepercayaan para stakeholder. Tujuan penelitian ini adalah untuk menguji peran keberadaan dewan komisaris dan komite audit terhadap kepatuhan pengungkapan risiko atas instrument keuangan di sektor perbankan umum di Indonesia. Peneltian ini menggunakan 46 perbankan umum non syariah yang terdaftar di Bursa Efek Indonesia periode 2021 hingga 2023. Penelitian ini menggunakan jumlah dewan komisaris dan komite audit sebagai ukuran variabel dewan komisaris dan komite audit, peneltiian ini menggunakan index pengungkapan risiko keuangan yang disusun berdasarkan PSAK 107. Untuk menguji hipotesis penelitian menggunakan analisis regresi linier berganda. Hasil peneltiain membuktikan secara empiris keberadaan dewan komisaris dan komite audit dapat mempengaruhi secara signifikan tingkat pengungkapan risiko keuangan pada instrument keuangan pada perbankan umum di Indonesia sehingga dapat disimpulkan peran pengawasan komite audit dan dewan komisaris mampu memperkuat kepatuhan manajemen terhadap ketetapan standar akuntansi menurut PSAK yang berlaku di Indonesia.
NEGATIVE FACTORS AND ITS EFFECT TOWARDS JOB SATISFACTION OF CUSTOMER SERVICE Lelawati, Nina; RAMDANI, RAHMAT FAJAR
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 8, No 1 (2025): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v8i1.2602

Abstract

ABSTRAKBerbagai bisnis mulai memperhatikan kepuasan karyawan, khususnya layanan pelanggan. Kepuasan pelanggan setahap langsung dipengaruhi oleh kepuasan karyawan, seperti yang ditunjukkan beberapa penelitian. Di sisi lain, beberapa ahli berpendapat bahwa aspek negatif dari tempat kerja memengaruhi karyawan yang tidak puas. Kepuasan pelanggan tidak setahap langsung dipengaruhi oleh hal ini. Tujuan penelitian ialah untuk mengetahui (1) faktor negatif yang memengaruhi kepuasan kerja dalam pelayanan pelanggan, serta (2) pengaruh faktor negatif terhadap kepuasan kerja dalam layanan pelanggan. Penelitian ini memanfaatkan tinjauan literatur kualitatif serta pendekatan penelitian kualitatif berbasis data sekunder. Temuan penelitian mengungkapkan faktor negatif yang berdampak pada kepuasan layanan pelanggan, yaitu: (1) Pendapatan; (2) Manajemen pekerjaan; (3) Pengawasan (Oversight); (4) Interaksi; (5) Komunikasi; (6) Fasilitas. Sumber Daya Perusahaan bisa menderita akibat hal ini, yang meliputi: (1) Mendapat nilai rendah; (2) Citra Bisnis yang Negatif; (3) Kurangnya respons terhadap pemasaran konten; (4) Kualitas produk kehilangan signifikansinya; (5) Kepercayaan pelanggan semakin berkurang; (6) Lebih sedikit uang yang dihasilkan oleh bisnis. Various businesses began to pay attention to employee satisfaction, especially customer service. Customer satisfaction is directly influenced by employee satisfaction, as some studies have shown. On the other hand, some experts argue that the negative aspects of the workplace affect dissatisfied employees. Customer satisfaction is not directly affected by this. The purpose of the study was to determine (1) the negative factors that affect job satisfaction in customer service, and (2) the influence of negative factors on job satisfaction in customer service. This research uses a qualitative literature review and a secondary data-based qualitative research approach. The research findings reveal negative factors that have an impact on customer service satisfaction, namely: (1) Revenue; (2) Job management; (3) Oversight; (4) Interaction;  (5) Communications; (6) Facilities. Company Resources may suffer as a result of this, which include: (1) Scoring low; (2) Negative Business Image; (3) Lack of response to content marketing; (4) The quality of the product loses its significance; (5) Customer trust is diminishing; (6) Less money is made by the business. 
Impact of Internal and External Factors on Non-Performing Financing in Indonesia’s Islamic Commercial Banks Firginia Amanda; Any Eliza; Rahmat Fajar Ramdani
Mutanaqishah: Journal of Islamic Banking Vol. 5 No. 1 (2025): January - June
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v5i1.2741

Abstract

Purpose–This study examines how external factors like inflation, FDR, and CAR affect non-performing financing in Indonesian Sharia commercial banks. Methodology—Using a quantitative methodology, this study examined Islamic commercial banks registered with the Financial Services Authority (OJK) over a five-year observation period, from 2019 to 2023. Purposive sampling was used to choose the study’s sample, which included ten Islamic commercial banks that met the requirements. The data analysis technique employed is panel data linear regression analysis with Eviews 13. Findings – Based on the results of research and analysis, it was concluded that partially FDR and CAR variables had a significant negative effect on NPF. In contrast, inflation variables did not affect NPF. Moreover, variable FDR, CAR, and inflation do not impact NPF. Implications – This study suggests that Islamic commercial banks should focus on internal factors, particularly the Financing to Deposit Ratio and Capital Adequacy Ratio, when managing Non-Performing Financing. An increase in FDR and a decrease in NPF indicate the importance of efficient liquidity management and strong capital to maintain the quality of financing assets. Originality—The study analyzed the effect of Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), and inflation on Non-Performing Financing (NPF) at Sharia commercial banks in Indonesia from 2019 to 2023. While FDR and CAR have a significant negative effect on NPF, and inflation has no effect, the study’s novelty lies in its simultaneous evaluation of all three variables, which collectively have no significant impact on NPF.
What Is Wrong With The Financial Performance Of PT Waskita Karya Tbk? Ramdani, Rahmat Fajar; Pratomo, Dimas
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i1.21125

Abstract

This research aims to understand the financial performance condition of PT. Waskita Karya, Tbk based on observations over the past 5 years. The financial performance in this study utilizes 3 aspects of financial performance indicators: profitability, liquidity, and leverage. The observation period for this research is from 2018 to 2022, and the data used are secondary data obtained directly from the annual reports of PT. Waskita Karya, Tbk. The research employs Return On Asset (ROA) and Return on Equity (ROE) ratios as indicators of profitability, current ratio and operating cash flow ratio for liquidity measurement, and debt to asset (DTA) and debt to equity (DTE) ratios for leverage measurement. The analysis method used in this study is descriptive. The research results indicate that the financial performance of PT. Waskita Karya, Tbk over the past 5 years, based on the description of profitability, liquidity, and leverage indicators, is in an unfavorable condition.
The Impact of Islamic Work Ethics and Motivation on Employee Performance: A Case Study of BMT Ar-Rahmah Jaya Mulia, Central Lampung Peftiani, Widia; Ekawati, Evi; Ramdani, Rahmat Fajar
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol. 1 No. 1 (2024): Special Edition: International Conference on Islamic Economics (ICOIE)
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v9i1.9841

Abstract

This research aims to determine the influence of Islamic work ethics and work motivation on employee performance, in this study quantitative methods. The population used is all employees at BMT Ar-Rahmah Jaya Mulia Central Lampung, totalling 35 employees. The sampling technique used is a saturated sampling technique, where the entire population is sampled in the study so that a research sample of 35 employees is obtained. At the same time, the data collection technique used is the distribution of questionnaires. Data is processed using SmartPLS version 4.0. The results show that Islamic work ethics have a positive and significant effect on employee performance, and work motivation has a positive and significant effect on employee performance.
Peran Board of Director pada Praktik Earnings Manajemen di Perbankan Syariah Rahmat Fajar Ramdani
Journal Economic Excellence Ibnu Sina Vol. 3 No. 3 (2025): September : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i3.3338

Abstract

Earnings management is a deliberate strategy based on multidimensional considerations. The impact of earnings management practices is not necessarily positive, so mitigation measures are necessary to mitigate any negative impacts. This article aims to observe and analyze research developments regarding the role of the Board of Directors (BOD) in reducing discretionary accruals in Islamic banking. This article uses a qualitative literature study approach by analyzing articles from previous studies based on criteria that include article quality and research focus. Analysis of the answers to the research questions is conducted based on the results of empirical research in previous studies. Based on the analysis, a review of previous articles provides a strong argument that the role of the Board of Directors (BOD) plays a significant and complex role in influencing earnings management practices in the Islamic banking sector. The effectiveness of the BOD is not universal, but is highly dependent on its specific attributes, including competence, size, and activeness. It has been proven that competence is the attribute that plays the most role in reducing discretionary accruals. Meanwhile, characteristics such as board size and activeness show mixed results, indicating that mere physical and administrative presence is not enough without being balanced with substantive expertise, independence, and effective board work dynamics. This complexity is exacerbated by inconsistent findings and limited scope of studies on accrual techniques. Therefore, strengthening governance in Islamic banking must focus on improving the quality of human resources on the board of directors, especially in terms of technical expertise in finance and accounting. There is an academic gap for future research by exploring moderating variables, real manipulation techniques, and the dynamics of interactions between governance elements in the dual structure that characterizes Islamic banking
Co-Authors A. Zuliansyah Abdullah Hasan, M Hadi Alamsyah Ainul Fitri Any Eliza Celly Novita Darmayanti, Elmira Febri Dimas Pratomo Dinda Fali Rifan Ersi Sisdianto Ersi Sisdianto Evi Ekawati Firginia Amanda Lelawati, Nina Muhammad Iqbal Muhammad Kurniawan Muhammad Kurniawan Nani Septiana Nina Lelawati Novita Lela Sari Peftiani, Widia Pratomo, Dimas Putri, Lusiana Sindi Okvaniar Vira Choiroel Nisa Vira Choiroel Nisa Zulaikha Zulaikha