Article Per Year (5 Year)
p-Index From 2020 - 2025
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This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi Kesatuan Journal of Economics Review (JOER) Asian Journal of Management Analytics
Pilipus Ramandei
Universitas Ottow Gleissler Papua
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Struktur Modal Terhadap Harga Saham dengan Kinerja Perusahaan sebagai Variabel Intervening pada Perusahaan Property dan Real Estate Pilipus Ramandei; Ester Saranga; Jerry Sawai; Inka Josephine Abba
Journal of Economics Review (JOER) Vol. 3 No. 1 (2023): Journal of Economics Review (JOER)
Publisher : Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/joer.3.1.10-20

Abstract

This study aims to examine the direct effect of capital structure on company performance and stock prices; direct effect of company performance on stock prices. As well as testing the indirect effect of capital structure on stock prices through company performance. Hypothesis testing is carried out using the Partial Least Square (PLS) approach. The sample used consisted of 40 property and real estate companies listed on the Indonesia Stock Exchange from 62 companies, for 2018-2020. Sampling was done by purposive sampling method. The results of this research show that capital structure has no effect on stock prices. Stock prices tend to be more influenced by the demand and supply of shares by capital market participants. This shows that it is likely that investors who will invest in property and real estate companies in the form of shares will consider other information about the company besides information about the company's capital structure. While the capital structure does not affect the performance of the company's performance. These results indicate that changes in the company's capital structure caused by an increase in the amount of company debt do not improve company performance. However, the company's performance has a positive effect on stock prices. Meanwhile, capital structure has no effect on stock prices through company performance. These results indicate that the company's performance is not able to mediate the relationship between capital structure and stock prices
The Influence of Environmental Cost Accounting Integration on Profit Margin Optimization in Manufacturing Companies Based on Circular Economy Amin, M.; Mutira, Putri; Ramandei, Pilipus; Widada, Dharma; Harahap, Subur
Asian Journal of Management Analytics Vol. 4 No. 3 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i3.15000

Abstract

This study investigates the impact of integrating environmental cost accounting on profit margin optimization in manufacturing companies adopting circular economy principles. As sustainability pressures increase, firms must internalize environmental externalities through proper cost identification, allocation, and reporting. Using a quantitative approach, the study analyzes secondary data from 60 manufacturing firms listed on the Indonesia Stock Exchange from 2019 to 2023 through multiple regression analysis. The key variables include the integration of environmental cost components—prevention, remediation, and disposal—and their influence on gross and net profit margins. Results show a significant positive relationship (p < 0.01), with integration linked to improved efficiency, waste reduction, and profitability.
Exploring Ethical Decision-Making in Forensic Accounting: Professional Moral Agency amid Corporate Scandals Ramandei, Pilipus; Faisal; Marjono; Putranto, Panji; Astuti, Dewi Saptantinah Puji
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3777

Abstract

The growing complexity of corporate misconduct has placed forensic accountants in high-risk ethical environments, where professional objectivity is often tested by legal ambiguity, organizational pressure, and institutional interests. This study aims to explore how professional moral agency is exercised by forensic accountants in high-stakes investigations, particularly when ethical decision-making extends beyond formal codes toward personal integrity and moral reasoning. Using a qualitative interpretative phenomenological approach, data were gathered from in-depth interviews with twelve certified forensic accountants involved in cases of financial fraud, asset misappropriation, and governance failures. The findings reveal that professional moral agency is exercised through an ongoing negotiation between professional standards, internalized ethical values, and situational pragmatism. Key mechanisms that influence ethical conduct include the presence (or absence) of organizational ethical infrastructure, the strength of moral identity, and the perceived legitimacy of institutional authority. In cases of acute ethical conflict, participants often rely on moral intuition, boundary-setting behavior, or even voluntary disengagement from assignments that compromise their professional integrity. This study contributes to forensic accounting by highlighting the importance of moral agency and ethical resilience as foundational elements in sustaining professional integrity beyond regulatory compliance and technical expertise.
Co-Authors Dewi Saptantinah Puji Astuti Ester Saranga Faisal Harahap, Subur Inka Josephine Abba Jerry Sawai M. Amin Marjono Putranto, Panji Putri Mutira Widada, Dharma