Ramdani, Achmad
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Internet-Based Reporting and Earnings Quality: Determinants of Financial Performance and Firm Value Ramdani, Achmad; Susilawati, Susi; Ramdany
EAJ (Economic and Accounting Journal) Vol. 8 No. 3 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i3.y2025.p340-360

Abstract

This study aims to analyze the influence of Internet Financial Reporting (IFR) and Earnings Quality (EQ) on firm value. It also examines whether financial performance mediates these effects. This study examines infrastructure sector firms listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A quantitative approach with a causal research design was applied. The samples were determined using a purposive sampling technique. Data were analyzed through panel data regression, while the Sobel test was employed to validate the presence of indirect effects. The results indicate that IFR has no significant impact on financial performance, whereas EQ has a significant negative effect on financial performance. Furthermore, IFR has a significant positive effect on firm value, while EQ has a significant negative effect on firm value. Financial performance does not have a significant effect on firm value, thus failing to mediate the relationship between IFR and firm value or between EQ and firm value. These findings confirm that IFR practices can increase positive investor perceptions, but low earnings quality negatively impacts performance and market valuation.
Designing Strategies for Optimal ATM Placement Location Using Geospatial Methods and Consumer Transaction Behavior Ramdani, Achmad; Setiawan, Ari
Return : Study of Management, Economic and Bussines Vol. 3 No. 11 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i11.292

Abstract

The rapid development of Automated Teller Machines (ATMs) necessitates strategic placement to address customer needs, bank business goals, and evolving transaction trends. This study integrates geospatial methods and consumer transaction behavior to identify optimal ATM locations. Geographic Information System (GIS) technology, with overlay techniques, is employed to analyze spatial data, segment transactions, and evaluate geocentricity. Data collection involves tabulation (population density, city infrastructure) and spatial sources (BPS, OJK, Open Street Map), which are digitized and analyzed using methods such as Analytical Hierarchy Process (AHP), Voronoi, and hexagonal tessellation. The results indicate that city centers with high accessibility and comprehensive facilities are optimal locations for ATM placement. Consumer behavior analysis shows preferences for ATMs that are easy to access, open 24 hours, and equipped with complete facilities. By combining GIS and customer behavior data, the study provides actionable insights for efficient ATM placement. This approach enhances banking services, increases profitability, and ensures the sustainability of ATMs amidst digital wallet competition. The findings offer practical guidelines for banks to optimize ATM deployment while addressing customer needs and reducing operational costs. These insights also highlight GIS technology's pivotal role in modern banking asset management.