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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Akuntansi'45 EKONOMIKA45 Jurnal Ekonomi dan Bisnis Epaper Bisnis: International Journal Entrepreneurship and Management International Journal of Economics and Management Research
Ruchan Sanusi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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CUSTOMER SATISFACTION LEVEL ANALYSIS OF QUALITY ANIMAL CLINIC SERVICES IN SURABAYA (CLINIC X SURABAYA) Enny Istanti; Ruchan Sanusi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.2831

Abstract

There is a phenomenon of people in big cities, especially Surabaya, who love and maintain pavilions and cats.The purposes of this study are [1] to determine and analyze the level of customer satisfaction with the service quality of veterinary clinics, [2] to determine and analyze improvement strategies in implementing customer satisfaction levels on the quality of veterinary services. This study uses a qualitative approach. sampling based on accidental sampling technique (accidental sampling). The results of this study are CSI below 100% means that customers are not satisfied and IR above 1.00 means that it can be maintained or major improvement efforts. And the improvement strategy used is that doctors are expected to have extra responsiveness in dealing with and dealing with patients who come. So that pets that are brought to the clinic for treatment do not die and give a great sense of satisfaction.
PERANAN AUDIT INTERNAL DALAM MENUNJANG EFISIENSI DAN EFEKTIVITAS SISTEM PENGENDALIAN INTERN PENGGAJIAN PADA PT TEMPRINA MEDIA GRAFIKA DI GRESIK Sutopo; Enny Istanti; Ruchan Sanusi; Nurul Iman; Elly Yuniar Nitawati
AKUNTANSI 45 Vol. 3 No. 1 (2022): 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.v3i1.220

Abstract

Setiap perusahaan mempunyai kewajiban terhadap karyawan untuk memberikan gaji sebagai imbalannya, karena gaji merupakan hal yang sangat penting dan bisa mempengaruhi jalannya proses produksi. tujuan dilakukan penelitian ini adalah sebagai berikut: 1. Untuk mengetahui pelaksanaan audit internal pada PT. Temprina Media Grafika, 2. Untuk mengetahui efisiensi dan efektivitas sistem pengendalian internal penggajian pada PT. Temprina Media Grafika. Dan 3. Untuk mengetahui seberapa besar peranan audit internal dalam menunjang efisiensi dan efektivitas sistem pengendalian internal penggajian pada PT. Temprina Media Grafika. Pendekatan yang digunakan adalah pendekatan kualitatif, yaitu pendekatan yang menggunakan data atau informasi yang berupa keterangan yang diberikan narasumber dan hasil pengamatan. Hasil penelitian adalah Pelaksanaan Audit internal pada PT Temprina Media Grafika sudah memadai, dan Keberadaan audit internal sangat berperan dalam menunjang efisiensi dan efektivitas pengendalian intern penggajian pada PT Temprina Media Grafika.
FINANCIAL DISTRESS ANALYSIS USING ALTMAN Z-SCORE AND ZMIJEWSKI MODELS: CASE STUDY OF PT CHANDRA ASRI PACIFIC TBK (2019-2023) Alif Pipin Kharisma; Nurul Qomari; Ruchan Sanusi; Dien Ajeng Fauziah
Jurnal Ekonomi Dan Bisnis Vol 19 No 1 (2025): JEB Vol 19 No 1 Maret 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v19i1.102

Abstract

This study aims to analyze the potential financial distress of PT Chandra Asri Pasific Tbk during the 2019-2023 period using two bankruptcy prediction models, namely Altman Z-Score and Zmijewski. The research method used in this research is descriptive qualitative method, this type of research data uses secondary data. Secondary data, obtained from the company's financial statements on the IDX web. The result of this study is that the value of the average EBIT and ROA indicators in 2019-2023 is quite low, namely 0.3%. However, overall the results of the altman Z-score model are said to be non-distress because it has a value greater than 2.6 (Z-Score>2.6) and in the Zmijewski model the company is also said to be not bankrupt because the value is less than 0 (X-Score<0). The conclusion of this study is that although the finances of PT Chandra Asri Pasific Tbk fluctuate, the company is still able to manage financial performance and manage risks.
ANALISIS LAPORAN KEUANGAN DENGAN METODE RASIO CAMEL UNTUK MENILAI KINERJA KEUANGAN PADA BANK MANDIRI YANG TERDAFTAR DI OJK Ruchan Sanusi
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 10 No. 1 (2022): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v10i1.425

Abstract

Bank merupakan lembaga keuangan yang berperan penting dalam perekonomian suatu negara, oleh sebab itu diperlukan bank yang sehat. Penilaian tingkat kesehatan suatu bank dapat diukur dengan metode CAMEL sesuai dengan peraturan yang dikeluarkan Bank Indonesia No.6/10/PBI/2004 karena Bank Indonesia merupakan Bank Sentral yang peraturannya mengatur tentang Tingkat Kesehatan Bank. Tujuan penelitian ini adalah untuk mengetahui tingkat Kesehatan Bank Mandiri pada periode 2017-2019. Metode penelitian yang digunakan adalah metode rasio CAMEL (CAR,KAP,NPM,ROA&BOPO,LDR). Hasil penelitian 3 Tahun terakhir setelah diukur dengan standar ketentuan Bank Indonesia yang berlaku didapati rata-rata tingkat kesehatan Bank Mandiri menunjukkan bahwa hasil perhitungan kesehatan keuangan Bank Mandiri tahun 2017 sebesar 69.45, tahun 2018 sebesar 68.86 dan tahun 2019 sebesar 69.33. Dari hasil nilai CAMEL selama 3 tahun terakhir pada tahun 2017-2019 ditunjukkan nilai CAMEL pada tahun 2017-2019 berada pada rentang kriteria 68 - < 80, sehingga dapat dinyatakan bahwa kinerja keuangan Bank Mandiri berada pada predikat Cukup Sehat.
THE CONSEQUENCES OF TAX COLLECTION ON THE DISCUSSION OF TAX ARRARDS AND INCREASED TAXPAYER COMPLIANCE (Case Study at the Surabaya Gubeng Primary Tax Service Office) Achmad Daengs GS; Enny Istanti; Diana Zuhro; Bramastyo Kusumonegoro; Ruchan Sanusi; Sutini Sutini
International Journal of Economics and Management Research Vol. 1 No. 1 (2022): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v1i1.35

Abstract

This study aims to determine the effect of the tax collection and disbursement of arrears of tax on the increase in taxpayer compliance Tax Office Primary Sawahan Surabaya. Model analysis of the data used in this study is to examine the descriptive statistical analysis and provides an overview of how the influence of a letter of reprimand and a letter forced to liquefaction tax arrears and an increase taxpayer compliance in 2010-2012 at the Tax Office Primary Sawahan Surabaya. Based on the results of data analysis using SPSS 16 shows the partial results of hypothesis testing (t-test) or simultaneously (F - test) to prove that the tax collection with a letter of reprimand and a letter has forced, a significant effect on the disbursement of tax arrears with the coefficient of determination shows 46.6%.
THE EFFECT OF RETURN ON EQUITY ON COMPANY VALUE WITH THE INDEPENDENT BOARD OF COMMISSIONERS AND THE AUDIT COMMITTEE AS MODERATING VARIABLES Achmad Daengs GS; Enny Istanti; Diana Zuhro; Retno Susanti; Sutini Sutini; Ruchan Sanusi; Syafi'i Syafi'i; Sutopo Sutopo; Ali Muhdor; Bramastyo Kusumonegoro
International Journal of Economics and Management Research Vol. 1 No. 2 (2022): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v1i2.36

Abstract

The purpose of this study was to analyze financial performance as measured by Return on Equity (ROE) on firm value as measured by Tobin's Q as well as to analyze the Corporate Governance mechanism as a moderating variable. The aim of this research is to find empirical proof about (a) the influence of financial performance to firm value, (b) the influence of independent commissioners as moderating variable in the relationships between financial performance and firm value, (c) the influence of audit committee as moderating variable in relationships between financial performance and firm value. The sample of this research is mining firms which are listed on the Indonesia Stock Exchange (IDX) over 2008-2011. The research sample are 10 firms with 39 observations. To analyzed the data using software SPSS ver. 16.0.
The Meaning of Tax Fairness for Individual Taxpayers: A Qualitative Study on the Factors Shaping Compliance Yoga Adi Prayogi; Ruchan Sanusi
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 4 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i4.597

Abstract

Tax fairness has become a central concern in improving individual taxpayer compliance in Indonesia, particularly amid increasingly complex regulations and declining public trust in fiscal institutions. This study stems from the urgent need to understand how individual taxpayers interpret the notion of tax fairness and how these interpretations shape their willingness to comply. The primary objective is to explore the underlying dimensions of tax fairness procedural, distributive, and interactional and to explain how these dimensions relate to the development of voluntary compliance. Employing an interpretive qualitative approach, this research relies on in-depth interviews with 15 individual taxpayers located in Jakarta, Yogyakarta, and Medan, selected through purposive sampling. The data were examined using Interpretative Phenomenological Analysis (IPA) to uncover recurring themes and the subjective experiences shared by participants. Findings reveal that perceptions of procedural and interactional fairness exert the strongest influence on compliance behavior, while distributive fairness is often viewed negatively due to perceived inequality in public benefit allocation and the complexity of tax rules. Trust in government and social morality emerge as critical mediators linking fairness perceptions to voluntary compliance. The study contributes theoretically by integrating Equity Theory, Tax Morale Theory, and the Slippery Slope Framework within the Indonesian cultural context, emphasizing that tax fairness forms the moral foundation of voluntary compliance. Practical implications highlight the need for equitable public services, stronger fiscal transparency, and value-based tax education. Future research is encouraged to adopt mixed-methods designs to provide deeper quantitative insights into the relationship between fairness, trust, and tax compliance across diverse social settings.
Co-Authors Ali Muhdor Alif Pipin Kharisma Bramastyo Kusumonegoro Diana Zuhro Dien Ajeng Fauziah Elly Yuniar Nitawati Enny Istanti Enny Istanti GS , Achmad Daengs Nurul Iman Nurul Qomari Retno Susanti Sutini Sutini SUTOPO Sutopo Sutopo Syafi'i Syafi'i Yoga Adi Prayogi