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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Manajemen Kesehatan Yayasan RS.Dr. Soetomo Jurnal Pengabdian Masyarakat AbdiMas Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) International Journal of Nursing and Health Services (IJNHS) Journal of Multidisciplinary Academic JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Ekonomi Manajemen Sistem Informasi Dialektika: Jurnal Ekonomi dan Ilmu Sosial Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Science Midwifery RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Journal of Management - Small and Medium Enterprises (SME's) Jurnal Health Sains Jurnal Ilmu Manajemen Terapan (JIMT) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Economics and Business UBS International Journal of Social Service and Research Kontigensi: Jurnal Ilmiah Manajemen Jurnal Abdimas Kartika Wijayakusuma Jurnal Minfo Polgan (JMP) Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Jurnal Locus Penelitian dan Pengabdian Jurnal Ekonomika Dan Bisnis Journal of Social And Economics Research Journal of Artificial Intelligence and Digital Business Journal Research of Social Science, Economics, and Management Jurnal Pendidikan Indonesia (Japendi) Cerdika: Jurnal Ilmiah Indonesia Eduvest - Journal of Universal Studies International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Enrichment: Journal of Multidisciplinary Research and Development Mutiara: Multidiciplinary Scientifict Journal Sinergi International Journal of Accounting and Taxation Midang Vitamedica: Jurnal Rumpun Kesehatan Umum Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Toplama Asian Journal of Social and Humanities Digital Innovation : International Journal Of Management Accounting Analysis Journal Journal of Ekonomics, Finance, and Management Studies Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Global Management: International Journal of Management Science and Entrepreneurship Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Simki Economic
Yanuar Ramadhan
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Esa Unggul
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Pengaruh Profitabilitas, Solvabilitas, dan Inflasi terhadap Nilai Perusahaan Yuli Tazkia Vidi; Yanuar Ramadhan
Reslaj : Religion Education Social Laa Roiba Journal Vol 5 No 5 (2023): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (992.585 KB) | DOI: 10.47467/reslaj.v5i5.3519

Abstract

Companies with positive corporate value trends are definitely attractive to investors. This is because a high company value indicates the level of prosperity of shareholders. Many things can affect the value of the company. This study aims to determine whether profitability, solvency, and inflation affect firm value. In this study there were 84 property and real estate industry populations listed on the Indonesia Stock Exchange from 2019 to 2021, and from the mixed sample results, 60 sample data were obtained. The analytical method used is multiple linear regression. The results of this study indicate that firm value is simultaneously influenced by profitability, solvency and inflation. Profitability has a positive and significant effect on firm value while solvency and inflation partially have no effect on firm value. Keywords: Firm Value; Profitability; Solvency; Inflation
Literature Study: The Role Of Accountants In Reporting Environmental, Social, And Governance Information Yanuar Ramadhan; Yuliana Resca; Saputra Saputra; Wahyu Diana; Syam S. Qamar
International Journal of Social Service and Research Vol. 3 No. 5 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i5.384

Abstract

The purpose of this study is to get an overview of the role of accountants in terms of existing literature in relation to information related to Environmental Social Governance (ESG). In addition to the role of accountants, the role of the audit committee is also needed as an independent party in order to minimize the opportunities for accountants and management to commit fraud. Methods: The research method in this article is qualitative research with a literature review approach obtained from articles and journals from pre-existing research. Literature review is a form of literature research by reading various types of books, journals, and the like related to the topic of discussion in research to produce a scientific paper, such as research articles, dissertations, theses, and others. Results: Environmental, Social, and Governance (ESG) information disclosure practices are one of the good strategies to implement for companies, because disclosure of this information is needed to shape a company's image. In order to care and increase awareness of the social environment and surrounding governance. This makes Environmental, Social, and Governance (ESG) a tool for companies to gain legitimacy from the community and stakeholders, where it will cause a positive response in the community by giving confidence in the use of company products, and also trust when investing in the company.
Pengaruh Struktur Modal, Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan Sektor Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 Viky Yulianti; Yanuar Ramadhan
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.525 KB) | DOI: 10.36418/syntax-literate.v7i2.6336

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui adanya pengaruh struktur modal, profitabilitas dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan sector property & real estate yang ada pada Bursa Efek Indonesia pada periode penelitian 2016-2020. Metode purposive sampling digunakan dalam penelitian ini dan data sekunder yang diperoleh dari situs Bursa Efek Indonesia (BEI) dan menghasilkan sampel sebanyak 17 perusahaan. Analisis data menggunakan analisis regresi linier berganda. Diperoleh hasil bahwa struktur modal tidak berpengaruh terhadap nilai perusahaan, sedangkan profitabilitas serta ukuran perusahaan berpengaruh positif signifikan terhadap nilai perusahaan. Kata Kunci: Struktur Modal; Profitabilitas; Ukuran Perusahaan; Nilai Perusahaan
Peran Etika Sosial terhadap Pencegahan Kecurangan Laporan Keuangan Dana Desa Achmad Chusanudin; Yanuar Ramadhan
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.866 KB) | DOI: 10.36418/syntax-literate.v7i5.6985

Abstract

Kasus Kecurangan penyalahgunaan dana desa sudah banyak terjadi di Indonesia. Dengan adanya kasus yang melibatkan oknum perangkat desa, membuat pengelolaan dana desa menjadi penting untuk dikawal, dan diawasi oleh seluruh kalangan masyarakat bersama-sama untuk mencegah adanya tindakan kecurangan dalam pengelolaan keuangan desa. Dengan adanya penelitian ini, diharapkan pengelola dana desa akan mendapatkan nilai lebih yaitu memiliki etika social yang tinggi. Sehingga hal ini akan mengurangi kesempatan atau kasus korupsi. Dengan adanya etika social ini diharapakan dana desa yang ada dapat digunakan sebagaimana manfaat asalnya yaitu untuk kepentingan masyarakat desa bukan dinikmati oleh segelintir oknum tertentu. Penelitian ini menggunakan metode penelitian kepustakaan. Sedangkan metode pengumpulan data yang digunakan yakni metode dokumentasi. Penelitian ini menggunakan teknik analisis data analisis isi. Hasil penelitian ini yaitu hendaknya pengelolaan dana desa menggunakan prinsip transparansi atau keterbukaan, Akuntabilitas, dan Prinsip value for money. Hendaknya pengelola dana desa memiliki etika social agar terwujud pengelolaan yang Amanah, Hendaknya ada kontrol social dari seluruh elemen masyarakat berhubungan dengan penggunaan keuangan desa.
Prediksi Kebangkrutan Menggunakan Sistem Metoda Altman Z-Score Modifikasi Untuk 6 Perusahaan Yang Ada Di Sub Sektor Industri Semen Susilowati Ningsih; Bakir; Suhendro; Muhammad Rizaldy; Yudha Pangestu; Yanuar Ramadhan
Jurnal Minfo Polgan Vol. 12 No. 1 (2023): Artikel Penelitian 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v12i1.12748

Abstract

Kebangkrutan merupakan kesulitan likuiditas yang sangat parah sehingga perusahaan tidak mampu menjalankan operasionalnya dengan baik. Selain itu kebangkrutan juga bisa menjelaskan tentang sebuah perushaan yang tidak mampu lagi untuk membayar atau melunasi kewajibannya. Karena perusahaan pada umumnya ingin tetap eksis berada di persaingan, maka dari itu perusahaan melakukan beberbagai analisis untuk melihat kondisi keuangan perusahaan. Salah satu metode yang bisa dilakukan oleh perusahaan dalam menganalisis adalah menggunakan metode Altman Z-Score, metode Altman Z-Score ini merupakan metode yang digunakan untuk memprediksi keberlangsungan suatu perusahaan dengan mengkombinasikan beberapa rasio keuangan yang umum dan pemberian bobot yang berbeda satu dengan yang lainnya. Karena menurut data pada tahun 2019 – sampai dengan saat ini pemerintah Indonesia sedang berfokus terhadap pembangunan negara, maka industry yang sedang tumbuh adalah industry yang bersinggungan dengan proses pembangunan. Oleh karena itu di dalam tulisan ilmiah ini akan membahas analisis kebangkrutan menggunakan metode Altman Z-Score pada sub sector industry semen.
The Effect of Sales Growth and Corporate Governance on Tax Avoidance with Company Size as a Moderating Variable Yuliana Resca; Yanuar Ramadhan
International Journal of Social Service and Research Vol. 3 No. 9 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i9.515

Abstract

The goals at this study is for decide impact sales growth, independent board of commissioners, the executor of the audit, also belongs to the institution at tax avoidance where company size is moderated. This studies design are quantitative. This energy uses the energy (mining) sector through purposive sampling. Researchers used a documentation strategy to obtain data from the 2019-2022 annual reports of industrial businesses. How to analyze data at this studies uses descriptive statistics, classical assumption tests also hypothesis test by utilizing the support of Microsoft Excel software and using statistical testing tools. Trade developments had an effect tax avoidance, while commissioner of independence, executor of audit, also institutional ownership have nothing impact tax avoidance. The acquisition in this research indicate that’s company size are able for moderate trade developments tax avoidance, company size are not abled for moderates the impact of independence committee, audit committee, also institutional ownership at tax avoidance. The acquisition at this research can serve as a basis for further study at sector of tax avoidance and corporate governance. These findings may trigger the development of new theories or enrich existing theories in relation to how certain factors influence corporate behavior regarding taxes. In this research, there are 1 figure, 5 tables with a total number of references of 32.
The Effect of Company Growth and Liquidity on Company Value with Capital Structure as an Intervening Variable Lydia Indah Permatasari; Yanuar Ramadhan
International Journal of Social Service and Research Vol. 3 No. 9 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i9.521

Abstract

This study aims to obtain empirical evidence about the effect of company growth and liquidity on firm value, with capital structure as the intervening variable. The company's growth variable is measured using the percentage increase in the company's total sales, the difference between the company's total sales in this period and the previous period's total sales. The variable liquidity is measured by the current ratio, which is a measurement of the current assets owned by the company and the current liabilities of the company. The capital structure variable as an intervening variable is measured by the debt-to-equity ratio, which is the ratio between the total debt owned by the company and the capital owned by the company itself. The firm value variable as the dependent variable is measured based on the book value of the stock price, namely the stock price compared to the book value per share. The population in this study used 24 coal sub-sector mining companies listed on the IDX for the 2018–2022 period. The sample was selected using a purposive sampling method. The researcher obtained a sample of 11 companies in the coal mining sub-sector. The results of this study found that while company growth has no effect on capital structure, liquidity has a negative effect on capital structure. Company growth, liquidity, and capital structure have no effect on firm value. The capital structure is unable to mediate the relationship between company growth and liquidity and firm value.
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.
The Effect Of Compensation, Work Environment, Career Development On Job Satisfaction With Employee Work Motivation As An Intervening Variable In Rs X Felicia Nathania; Yanuar Ramadhan; Idrus Jus’at
Jurnal Health Sains Vol. 4 No. 9 (2023): Journal Health Sains
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jhs.v4i9.1081

Abstract

Hospitals are HR-intensive organizations because of the many kinds of professions and the number of workers engaged in them. Human resources in a hospital consist of health workers (including doctors, nurses, pharmacists, analysts, nutritionists, physiotherapists, radiographers, medical recorders) and non-health personnel (finance, administration, personnel, security, and so on). In the hospital management system, a strategy is needed to manage human resources. This study used quantitative descriptive research methods using linear regression tests, Pearson correlation tests, and path analysis. The study used 93 respondents. The results of this study show that there is a significant influence between compensation, work environment, and career development stimultan on job satisfaction through employee work motivation. The results of the linear regression test showed the t value for compensation was 1.050, the work environment was 10.960, career development was 5.205, work motivation was 3.654. The results of the Pearson correlation test to work motivation for compensation variables were 0.283, work environment was 0.724, career development was 0.386. The results of the Pearson correlation test to job satisfaction for compensation variables were 0.312, work environment was 0.734, career development was 0.415, work motivation was 0.791. Hospital management is expected to improve and improve factors related to compensation, work environment, career development in order to increase work motivation so as to increase job satisfaction.
Implementasi etika bisnis untuk meningkatkan profesionalisme akunting Qamar, Syam Sawal; Ramadhan, Yanuar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (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 (334.16 KB) | DOI: 10.32670/fairvalue.v4i9.1640

Abstract

Aspects of the development of individual life can not be separated from the rules and morals. Basically the attitude of human behavior is based on positive moral values. When the development of the world of accountants is experiencing a moral crisis due to the rapid pace of competitors to realize what they want in the form of demands for professionalism and large profits, this will override the value of honesty and truth. The purpose of this study is to improve the morality aspect for accounting who has a role in developing business in the accounting field. This research method uses qualitative-descriptive methods to collect data through the main informant owner Andalus City Cirebon, supporting informants 3 employees. Observation data collection techniques, interviews, Based on the results of the study suggest that there is a main role of an expert in the accounting profession in developing services in the financial sector based on personality aspects based on the values of honesty, exemplary, and increasing scientific and technological insight, thus helping accountants to increase their potential as well as increasing the value of thoroughness in acting, being able to express the right honesty in making wise decisions because accounting has more potential for service development, as an effort to achieve the target size of challenges at the national and international level.
Co-Authors A.S., Barlia Abadi, Ferryal Achmad Chusanudin ACHMAD RIFAI Afiffah, Junita Nur Agnes Fiyonita Hatuopar Alamsyah, Naditha Ersa Auryn Alfiatur Rizki Alifia Nur Haristi Aliya Dimarizkya Apriliani, Syella Ar Rasit Arethusa, Dicky Andreas Arisliani, Juwita Dwi Maulidia Aristya Indah Widiyanti Aritonang, Ramona Ariyanti, Annisa Inas Ariza, Dani Arnanda, Rifky Arya Arzeta, Davina Astriani, Elsa Yolanda Atria Rikarni Atthariq, Muhammad Aulia Ayu Hartini Azzahra, Salsabila Bagus Arshanjaya Bhuana Bakir Bintaya Zahriati Khayah Budiani, Selsa Mahfuza Caecilia Austin Flacia T Camelia, Madya Caprina, Tiffany Chooky Novalino Cita Restuningsih Daniel Daniel Daniel Nugroho Daniel Satrio Prakoso Danut, Yohana Darmatika, Winingtias Devis Pranata Indra Dewi Inggriyani Dewi Siswanti Sulim Diana, Wahyu Dita Hikmawaty Oktavia Ningrum Dita Purnama Sari Duta Liana Dwi Anggraeni Edi Hamdi Ediansyah Ediansyah Eko Wahyu Irvan Saputro Elmi Yanti Endang Ruswanti Ernawati, Ernawati Erry Yudhya Mulyani Erwan Baharudin Fajri , Fuad Farhan Al Farid Faula Fardhotin R Fauzi, Alamin Felicia Nathania Fernandez, Azizah Fuad Fajri Gamila, Aulia Bilqis Gaus, Muh Giovany, Kenny Gunawan, Wawan Iwan Gustina Wulandari Harahap, Hanna Meyrani Hariyantob, Bryan Michael Hendrani, Ai Henry Arianto Heriyanti Heriyanti, Heriyanti Herman Prasetyo Hilda Amalia Hilmy, Mohammad Reza Idrus Jus’at Irdan Irma Nurfauzia Iryanto, Nadya Adella Isnaeni, Wirdatul Jarot, Haryanto Joko Isworo Josephin Cornellius Jusat, Idrus K., Yosefin K.M., Novera Kaltsum, Intana Mayadah Karimah, Intan Devi Karnando, Joni Kevin Diaz Suith Kresencia Yolanda Andreas Kusnadi Deky Kusumapradja, Rokiah Laelani, Sofi Nur Eka April Laksono, Sherli Suci Lukman Cahyadi Lydia Indah Permatasari M. Reza Hilmy Madjid, Suhirman Martin, Boyke Martina Gultom Mayshandi, Justin Misce Lina Rizki Moch Fuad Fuad Mohamad Reza Hilmy Monica Chandra Muallifah, Siti Muh Gaus Muhamad Ramdani Muhammad Hilmu Muhammad Ilham Kamal Muhammad Rizaldy Muhonis, Daniel Ananda Nabila, Salwa Nadia, Ananta Arta Najwan Fauzi Haris Nazruddin Safaat H Nazwa Hana Faradila Nofierni, Nofierni Nur Haristi, Alifia Nurhasanah Dewi Nusa Bangsa, Ikrar Olivia Pricilla Perwiro, Erlangga Orlen Pribadi D, Yanuar Purwantoro, Aletha Kevina Putri Putri Batenia Putri R, Septy Putri, Chesterita Putri, Mutiara Ramadhona Qamar, Syam Sawal Ramadhani, Anisyah Ramadhani, Arina Ramadhaningsih, Devi Ramdani, Novi Afriyani Rehan Canta Yuda Restuningsih, Cita Rhian Indradewa Ridanti, Shalma Rosadi, Rizky Meydina Viersha Rosita Indriani Roviuddin, Roviuddin Rudy Budiatmaja Rudy Budiatmaja Sabrina , Salya Widya Safiani A. Faaroek Safitri, Balqis Yuliani Samuel, Binsar Sandy Sandy Sandy Sandy Saptari, Dhany Saputra Saputra Sekar Setyoningrum Septy Putri R Setiafanyson, Jenifer Sihalolo, S. Wolker Siswanti Sulim, Dewi Siti Sahara Suci Zahara Sudiyono Sudiyono Suhendro Supriyantoro Supriyantoro Susanti Sugianto Susetiawan, Teguh Susilowati Ningsih Swandana, Yanuar Ajie Syam S. Qamar Syukriati, Selviana Tamba, Vinsensia Rosalina Elisabeth Tambunan, Nessa Agustina Tantri Yanuar Rahmat Syah Teguh Susetiawan Teresia Sri Aritha Tjandra, Clarissa Tuti Alawiyah Ucok Jimmy Valentina Oktaviany Situngkir Viky Yulianti Wahyu Diana Widy Maulana Iqbal Wijaya, Marchella Kristy Wijaya, Suryanto Winta Hendrawati Bu’ulolo Wongso, Stevanus Bram Mario Wulandari , Gustina Yani Ariwibowo Yudha Pangestu Yuli Tazkia Vidi Yuliana Resca Yulita, Wita Yuni Astuti Yus Dakaria Yusni Sulastri Yusup Setiawan, Yusup Zega, Yosua