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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan TESLA: Jurnal Teknik Elektro Jurnal Ekonomi Manajemen Sistem Informasi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Akuntansi'45 MAHADAYA Jurnal Bahasa, Sastra, dan Budaya Journal of Social And Economics Research Jurnal Manajemen Bisnis Kewirausahaan International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Midang Vitamedica: Jurnal Rumpun Kesehatan Umum Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah journal of social and economic research J-CEKI Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Yanuar Ramadhan
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PERANCANGAN DAN PEMBUATAN ALAT PEMISAH BUAH MANGGA BERDASARKAN BERAT BERBASIS ARDUINO UNO Yanuar Ramadhan; Ira Aprilia
TESLA: Jurnal Teknik Elektro Vol 23, No 1 (2021): TESLA: Jurnal Teknik Elektro
Publisher : Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/tesla.v23i1.9296

Abstract

Mango is one of the fruits that thrive in Indonesia. Mango can easily be grown in yards and gardens as a livelihood in the Probolinggo. There are still many systems that use human labor so it takes a relatively longer time to manage. In fact, fruit trade rs, especially for mangoes, generally can not sort the fruit by its size or weight accurately. Because of the condition, a mango separator system was made based on the weight. To measure the weight of the mango, a censor (Load Cell) is needed as a weight censor which is controlled by the Arduino Uno microcontroller. It is aslo used to help the conveyor as a carrier for mangoes moving to the fruit weighing tub. The mango separator using Load Cell sensors has an accuracy rate about 98.48%. Ultrasonic sensors have an accuracy rate about 88.01%. The testing of the mango separator based on the overall weight has an accuracy rate about 70%.ABSTRAK:Mangga adalah salah satudari sekian banyak buah yang tumbuh subur diIndonesia. Mangga dapat dengan mudah tumbuh di pekarangan dan di kebun-kebun sebagai mata pencaharian bagi masyarakat probolinggo. Kehidupan sehari-hari masih banyak sistem yang masih mempergunakan tenaga manusia sehingga membutuhkan waktu yang relative lebih lama. Pada kenyataannya para pedagang buah khususnya buah mangga umumnya tidak dapat mensortir buah berdasarkan ukuran atau berat secara teliti dan akurat. Maka dibuatlah sistem alat pemisah buah mangga berdasarkan beratnya. Untuk mengukur berat buah mangga manalagi dibutuhkan sensor (Load Cell) sebagai sensor berat yang di kendalikan oleh mikrokontroller Arduino Uno serta konveyor sebagai pengangkut buah mangga agar bergerak ke bak penimbang buah. Alat pemisah buah mangga menggunakan sensor Load Cell memiliki tingkat akurasi sebesar 98,48%. Adapun sensor ultrasonik memiliki tingkat akurasi sebesar 88.01%. Dan pengujian alat pemisah buah mangga berdasarkan berat secara keseluruhan memiliki tingkat akurasi sebesar 70%.
REAKSI FORMASI PADA KARAKTER BRUCE WAYNE DALAM SERI FILM BATMAN Yanuar Ramadhan; Tatan Tawami
MAHADAYA: Jurnal Bahasa, Sastra, dan Budaya Vol 1 No 2 (2021): Oktober 2021
Publisher : Fakultas Ilmu Budaya, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.337 KB) | DOI: 10.34010/mhd.v1i2.5463

Abstract

The purpose of this research is to explain the reaction mechanism of the formation released by Bruce Wayne's character to dampen impulses from the id structure. Reaction formation is a type of ego defense mechanism that seeks to lessen the anxiety impulse that is created by the id’ structure, which causes actions that are not in line with what the individual wishes to do or feel. This research technique examines Bruce Wayne's protection mechanisms in the film Batman Begins using qualitative approaches in a descriptive style (2005). According to research, Bruce Wayne's character uses reaction formation to defend others. To overcome the challenges he faced, Bruce's paradigm of his job as protector of the city of Gotham forced him to deploy formation reflexes. The findings of this study are expected to be used as a model for other researchers exploring the formation reaction defense mechanism in greater depth. Keywords: Formation reaction, Defense Mechanism, Bruce Wayne.
DETEKSI KESEHATAN KEUANGAN SUB SEKTOR RESTORAN, HOTEL, DAN PARIWISATA MENGGUNAKAN ALTMAN Z SCORE Martina Gultom; Atria Rikarni; Kusnadi Deky; Hilda Amalia; Sudiyono Sudiyono; Yanuar Ramadhan
Midang Vol 1, No 2 (2023): Midang: Jurnal Pengabdian Kepada Masyarakat, Juni 2023
Publisher : Unpad Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/midang.v1i2.48143

Abstract

Penelitian ini bertujuan untuk membuat prediksi kebangkrutan perusahaan sub sektor hotel yang go public pada tahun 2019-2022. Jenis penelitian yang digunakan adalah deskriptif kuantitatif dengan menjelaskan angka hasil perhitungan. Prediksi kebangkrutan dihitung menggunakan discriminant models yaitu Altman Z Score. Hasil penelitian menunjukkan bahwa selama masa pandemi Covid-19 mayoritas perusahaan berada pada zona kebangkrutan. Perusahaan yang diprediksi bangkrut mengalami masalah pada pembayaran kewajiban dan tren kerugian. Kebijakan pemerintah dalam mengatasi pandemi berkontribusi terhadap kinerja buruk yang dialami perusahaan. Penelitian ini dapat menjadi sistem peringatan dini terkait kemungkinan kebangkrutan perusahaan.
Etika profesi dalam perusahaan jasa sub sektor hotel Diana, Wahyu; Yanuar Ramadhan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.12 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 6.1763

Abstract

The interaction between humans and the environment has a set of norms and ethics that must be followed to avoid sanctions. Ethics seems to minimize behavior that harms each other when socializing. The purpose of this study is to find out if any employees at Favehotel Jakarta are fully committed to ethics and morals to support maximum service to service users. This research method is performed using qualitative methods in the form of information and descriptive analysis related to the problem being run, and clearly talks about the relevant problem and the data obtained through observation. The results of the survey show that the importance of professional ethics in all sectors of the service industry is to maintain the operational quality of guests and to maintain the smooth operation of services. The next interesting study to be developed as a study is the professional ethics of the hospitality industry.
Comparison Between Unit Cost Results of The ABC Method And INA-CBGs Rates For BPJS Patients With Caesarea Sectio Action at Rumah Sakit Graha Sehat Probolinggo Susanti Sugianto; Yanuar Ramadhan; Erry Yudhya Mulyani; Rokiah Kusumapradja; Nofierni Nofierni
VitaMedica : Jurnal Rumpun Kesehatan Umum Vol. 2 No. 4 (2024): Oktober : VitaMedica : Jurnal Rumpun Kesehatan Umum
Publisher : STIKES Columbia Asia Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62027/vitamedica.v2i4.201

Abstract

Delivery using the caesarean section method is one of the JKN-KIS services which has experienced a significant increase in cases from year to year at Graha Sehat Probolinggo Hospital. The general tariff applied by the hospital is IDR 10,800,000, which is 206.15%, far above the INA CBGs tariff of IDR 5,238,800, making the hospital feel the need to carry out descriptive quantitative research using the ABC method and DD method. Then the unit cost results of the ABC method are compared with the INA-CBGs rates. The results of this research show that the unit cost of the ABC method is IDR 5,484,214, which is IDR 245,414 (4.68%) greater than the INA-CBGs tariff. The potential efficiency that can be achieved results in savings of IDR 665,295 so it is hoped that the unit cost of the ABC method will be IDR 4,818,919. IDR 419,881 (8.01%) smaller than the INA-CBGs tariff. The conclusion is that there is a negative difference between the unit costs of the ABC method and the DD method and the INA CBGs rates. Hospitals should submit a tariff review to BPJS, including a review of the provision of separate tariffs for baby handling costs. Apart from that, hospitals also need to make efficiencies by reducing length of stay, reviewing medical services, efficiency in laundry units and CSSD, speeding up RME, as well as efficiency in several other resources while still prioritizing patient safety
IMPLEMENTATION CHALLENGES AND IMPACTS OF IFRS S1 AND IFRS S2 ON SUSTAINABILITY REPORTING QUALITY: A SYSTEMATIC REVIEW OF THE MINING INDUSTRY (2022-2024) Gilang Surya Pratama; Kornelia Serafina; Inviolata Dua Sareng; Yanuar Ramadhan
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i1.449

Abstract

The introduction of IFRS S1 and IFRS S2 represents a pivotal shift in sustainability reporting, especially in the mining sector. This study systematically reviews the challenges and impacts of these standards on reporting quality from 2022 to 2024. It highlights that larger mining companies have shown progress in aligning their reports with the new standards, whereas medium and smaller enterprises face barriers like resource constraints and technical limitations. The findings indicate improvements in governance and risk management, driven by the comprehensive disclosure requirements of the standards. However, significant gaps persist, particularly in quantitative metrics such as scope 3 emissions reporting. The implementation costs are substantial but are offset by enhanced market valuations and stakeholder trust for companies that comply effectively. To address these challenges, companies must adopt advanced technologies, strengthen their governance frameworks, and foster stakeholder collaboration. This study emphasizes the need for industry-specific implementation guidelines and capacity-building initiatives, particularly in emerging markets, to achieve widespread compliance and uniform reporting quality.
Otomotif Disaat Masa Pandemi Covid-19 Dengan Model Altman Z-Score Irvan Rizky Septian; Muhammad Zamzami; Saepul Ridwan; Fetiana Pristianti; Elisabet Anandaputri; Yanuar Ramadhan
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2478

Abstract

This study aims to ascertain the financial condition and anticipate bankruptcy of several automotive industry companies during the Covid-19 outbreak. PT Astra International Tbk, PT Indomobil Sukses Internasional Tbk, PT Gajah Tunggal Tbk, and PT Astra Otoparts Tbk became the population in this study. This study also describes the company's financial performance, analyzes financial ratios to distinguish healthy and unhealthy companies, and determines how the company's financial performance and health in 2020-2022. Primary data is the company's financial statements from 2020-2022. Secondary data are journals and articles that support this research. The research method is a quantitative method based on the formulas in the Altman Z-Score theory. The results showed that the financial condition of these companies was not always stable from year to year during the pandemic.
The Effect of Profitability and Sales Growth on Tax Avoidance With Profit Management as a Moderating Variable in Food & Beverage Companies Listed on the Indonesia Stock Exchange Najwan Fauzi Haris; Yanuar Ramadhan
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4203

Abstract

This study aims to examine whether profitability and sales growth have an impact on tax avoidance, with earnings management as a moderating variable in the food & beverage sector companies listed on the Indonesia Stock Exchange. The study uses a sample of 12 food & beverage companies listed on the Indonesia Stock Exchange for the period 2014-2023. The purposive sampling technique was applied, and multiple regression analysis was used to test the hypotheses. Data were analyzed using Eviews 13 software to identify the research model and discuss the results. The findings indicate that sales growth significantly affects tax avoidance, while profitability and earnings management have a significant impact on tax avoidance. Furthermore, the interaction between sales growth and earnings management also significantly affects tax avoidance. Based on these findings, companies should pay close attention to earnings management to avoid excessive tax avoidance practices, especially with rapid sales growth. On the other hand, these results suggest that stricter tax policies and more intense supervision by the government can limit companies' ability to engage in tax avoidance.
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

Abstract

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.
Strategi Pemasaran Berkelanjutan PT Unilever Indonesia Tbk dalam Menanggapi Tren Konsumen Ramah Lingkungan Chika Tiara Pratiwi; Agnes Marcelina; Nadira Ardelia Putri; Tri Wahyu Utami; Yanuar Ramadhan
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 4 No. 2 (2025): Agustus : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jumbiwira.v4i2.2846

Abstract

This research aims to analyze the sustainable marketing strategy implementedby PT Unilever Indonesia Tbk. in responding to the trend of environmentally friendly consumers. Increasing public awareness of environmental issues encourages companies to develop marketing approaches that are not only profit oriented, but also consider social and ecological aspects. This research uses the literature review method with a qualitative approach, by analyzing secondary sources such as scientific journals, annual reports, and the sustainability report of PT Unilever Indonesia Tbk in 2024. The results of analysis show that Unilever has carried out various strategic initiatives such as environmentally friendly product innovation, consumer education campaigns (#GenerasiPilahPlastik), as well as distribution efficiency and cost control. These strategies are proven to strengthen brand image and consumer loyalty, although challenges such as high product prices and production costs are still an obstacle. This study concludes that Unilever's sustainable marketing strategy has a positive impact on consumer perceptions, but requires continuous evaluation and innovation to achieve a balance between sustainability and longterm profitability.
Co-Authors Agnes Fiyonita Hatuopar Agnes Marcelina Alfiatur Rizki Aliya Dimarizkya Atria Rikarni Aulia Ayu Hartini Caecilia Austin Flacia T Chika Tiara Pratiwi Chooky Novalino Dewi Inggriyani Diana, Wahyu Dita Hikmawaty Oktavia Ningrum Dita Purnama Sari Edi Hamdi Elisabet Anandaputri Erry Yudhya Mulyani Faula Fardhotin R Fetiana Pristianti Gilang Surya Pratama Hilda Amalia Inviolata Dua Sareng Ira Aprilia Irma Nurfauzia Irvan Rizky Septian Joko Isworo Kornelia Serafina Kurnia Hidayanti Kusnadi Deky Martina Gultom Muhamad Ramdani Muhammad Hilmu Muhammad Zamzami Nadira Ardelia Putri Najwan Fauzi Haris Nofierni Nofierni Novita Rini Kumalasari Nurhasanah Dewi Putri Batenia Raviani, Ukhti Apse Robby Benny Aryando Rokiah Kusumapradja Rosita Indriani Saepul Ridwan Santoso Adi Susatyo Sekar Setyoningrum Siti Sahara Suci Zahara Sudiyono Sudiyono Susanti Sugianto Tantri Yanuar Rahmat Syah Tatan Tawami Tri Wahyu Utami Valentina Oktaviany Situngkir Winta Hendrawati Bu’ulolo Yus Dakaria Yusni Sulastri