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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) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Science Midwifery RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Health Sains 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) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Enrichment: Journal of Multidisciplinary Research and Development Mutiara: Multidiciplinary Scientifict Journal 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 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 Nursing Public Health Social Sciences Veterinary Other

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Analisis Kecurangan Laporan Keuangan Dengan Model Beneish M-Score Pada Sektor Kesehatan Darmatika, Winingtias; Ramadhan, Yanuar; Arzeta, Davina; Isnaeni, Wirdatul; Syukriati, Selviana; Caprina, Tiffany
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8199

Abstract

The study aims to detect indications of financial statement manipulation using the Beneish M-Score model. The research population is the health sector listed on the Indonesia Stock Exchange in the period 2021-2023 with a total of 35 companies. The research sample was taken using purposive sampling method and obtained 14 companies with financial reports for 3 years, so there were 42 data used. The results of this study indicate that the Beneish M-Score model is able to detect indications of financial statement manipulation. It is known that there are 10 companies that are indicated to have manipulated financial statements in the 2021-2023 period. The percentage frequency of companies indicated as non-manipulators is 66.67%, gray areas are 4.76%, and manipulators are 28.57%. The results of this study contribute to the development of literature related to the detection of indications of financial statement manipulation, especially with the Beneish M-Score model and are expected to be useful for companies as a consideration in preventing financial statement manipulation practices.
Analisis Metode Springate Dalam Memprediksi Kebangkrutan Pada Perusahaan Asuransi Yang Terdaftar  di BEI Purwantoro, Aletha Kevina Putri; Nadia, Ananta Arta; Anggraeni, Dwi; Alamsyah, Naditha Ersa Auryn; Ramadhan, Yanuar
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 2 (2025): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v18i2.2901

Abstract

Unstable financial conditions in insurance companies can serve as an early indicator of potential bankruptcy, which may have wide-ranging impacts on policyholders, shareholders, and the overall stability of the financial sector. Therefore, early detection of bankruptcy risk is critically important. This study aims to evaluate the effectiveness of the Springate model in identifying potential bankruptcy among insurance companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The Springate model was chosen due to its simplicity and its ability to provide quantitative insights into a company's financial condition. Data were collected from the annual financial statements of 16 companies selected through purposive sampling based on the completeness and consistency of their financial reporting. The model applies the S-Score calculation as the basis for classifying companies into financial distress or non-financial distress categories. The analysis revealed that six companies consistently exhibited signs of financial difficulty, with three of them identified as being in a state of financial distress for three consecutive years. Meanwhile, the other ten companies demonstrated stable and healthy financial conditions throughout the observation period. These findings indicate that the Springate model is reasonably practical as an early detection tool for bankruptcy risk, particularly in the insurance sector, which is influenced by various internal factors such as risk management, as well as external factors like economic fluctuations and government regulations. Therefore, this model can be utilized as a decision-support tool for both management and investors in making strategic financial decisions.
Analisis Laporan Keuangan PT Unilever Indonesia Tbk dan PT Nestle Indonesia Tahun 2022-2024 Ramadhan, Yanuar; Fajri , Fuad; Wulandari , Gustina; Putri R, Septy; Susetiawan, Teguh
Journal of Economics and Business UBS Vol. 14 No. 3 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v14i3.2728

Abstract

Penelitian ini difokuskan untuk menganalisis kinerja keuangan PT Unilever Indonesia Tbk dan PT Nestle Indonesia dari tahun 2022-2024 dengan menggunakan metode analisis rasio likuiditas, solvabilitas, aktivitas, dan profitabilitas. Laporan keuangan tahunan Perusahaan, yang dapat diakses melalui website Perusahaan dan situs resmi Bursa Efek Indonesia (BEI), diproses menggunakan pendekatan kuantitatif yang menggunakan Teknik analisis deksriptif. Hasil analisis menunjukkan bahwa rasio likuiditas Perusahaan cenderung menurun, yang menunjukkan bahwa ada masalah untuk memenuhi kewajiban jangka pendek. Sebaliknya, rasio solvabilitas menunjukkan struktur modal Perusahaan yang relatif stabil meskipun Tingkat leverage yang tinggi, rasio aktivitas menunjukkan kinerja yang kuat dengan margin laba yang konsisten di atas rata-rata industri. Menurut penelitian ini, PT Nestle Indonesia Tbk memiliki kinerja keuangan yang kompetitif. Hasil ini dapat digunakan oleh manajemen Perusahaan dan investor saat mereka membuat Keputusan strategis. Kesimpulannya, meskipun PT Unilever Indonesia mempertahankan posisi yang kuat dalam beberapa indikator, manajemen perlu melakukan pengendalian biaya dan peningkatan likuiditas untuk memastikan keberlanjutan kinerja perusahaan. Implikasi dari penelitian ini menekankan perlunya kedua perusahaan untuk mengoptimalkan manajemen likuiditas, terutama mengingat tekanan ekonomi eksternal.
Studi Eksploratif Tentang Peran Struktur Organisasi Dalam Implementasi Strategi di PT. Mayora Indah Tbk Muhonis, Daniel Ananda; Hariyantob, Bryan Michael; Sabrina , Salya Widya; Ramadhan, Yanuar
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 4 (2025): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i4.3174

Abstract

The problem in this study stems from the strategic challenges faced by large companies such as PT Mayora Indah Tbk in ensuring that the organizational structure is capable of effectively supporting strategy implementation. The complex organizational structure, involving many work units, often becomes a barrier to cross-division collaboration and swift decision-making. This study aims to investigate how the organizational structure at PT Mayora Indah Tbk supports the implementation of corporate strategy, as well as how internal organizational members perceive the effectiveness of the structure. The research method used is a qualitative approach with documentation techniques applied to 15 internal and external documents, such as annual reports, strategic plans, SOPs, and organizational charts. Data analysis was conducted using thematic content analysis, supported by the theoretical framework of Miles & Snow (2023). The results show that the semi-decentralized organizational structure implemented by PT Mayora Indah Tbk is able to combine operational flexibility with strategic control. The delegation of authority to key divisions such as marketing and product development enables a quick response to market dynamics without losing strategic direction from the center. Formal coordination systems through ERP and cross-division forums also strengthen the alignment between strategy and operations. Thus, the organizational structure at PT Mayora Indah Tbk has proven effective in bridging strategic vision with practical implementation.
The Effect of Profitability, Corporate Social Responsibility Disclosure, Deferred Tax Expense on Tax Avoidance Zega, Yosua; Ramadhan, Yanuar
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5407

Abstract

This study aims to explore tax avoidance in Indonesia through manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Tax avoidance is a strategy used by companies to minimize their tax obligations. Tax avoidance can be examined from several factors, namely profitability, corporate social responsibility disclosure, and deferred tax liabilities. Tax avoidance is a legal action but is considered unethical because it involves efforts to minimize the amount of tax owed. This study uses a purposive sampling method with secondary data sources, namely annual reports and sustainability reports. Data processing uses SPSS with classical assumption tests and regression tests using multiple linear regression. The results show that profitability has a negative effect on tax avoidance, corporate social responsibility disclosure has no effect on tax avoidance, and deferred tax liabilities have a positive effect on tax avoidance. Meanwhile, profitability, corporate social responsibility disclosure, and deferred tax liabilities simultaneously affect tax avoidance.
Role of Accountant to Net Zero Emission Carbon in Power Plant Company PT. Cikarang Listrindo Tbk Jarot, Haryanto; Pribadi D, Yanuar; Ariza, Dani; Sihalolo, S. Wolker; Ramadhan, Yanuar
Journal Research of Social Science, Economics, and Management Vol. 3 No. 04 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i04.579

Abstract

The application of accounting towards zero carbon emissions in power generation companies is a strategic initiative in facing the challenges of global climate change. Power generation companies are increasingly realizing the importance of reducing their environmental impact by adopting sustainable practices. One of the key steps in achieving this goal is to implement accounting that focuses on measuring, reporting, and managing carbon emissions. The study examines power companies' efforts in implementing zero carbon emissions accounting as part of their sustainability strategy. The approach involved identifying, measuring, and reporting carbon emissions from companies' operations, energy resources, and supply chains. This data is then used to develop carbon emission reduction strategies and identify energy efficiency opportunities. The results of the study show that the implementation of zero carbon emission accounting has helped power generation companies to identify potential carbon emission reductions, improve their operational efficiency, reduce environmental impact, and support business continuity. In addition, public disclosures about carbon emissions have strengthened the company's image in the eyes of stakeholders, such as customers, investors, and regulators.
Evaluation of the Implementation of IFRS S1 and IFRS S2 in Banking Sector Sustainability Reporting for the 2023 Period Harahap, Hanna Meyrani; Danut, Yohana; Aritonang, Ramona; Yulita, Wita; daniel, Daniel; Ramadhan, Yanuar
Enrichment: Journal of Multidisciplinary Research and Development Vol. 2 No. 8 (2024): ENRICHMENT: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v2i8.215

Abstract

The Paris Agreement in 2015 is an international agreement to reduce the rise in global temperature and reduce its impact. As a developing country with the effects of greenhouse emissions that have a significant impact, Indonesia participates in reducing greenhouse gas emissions with a net zero emission target by 2060. This study aims to analyze the disclosure by banks based on the minimum requirements set out in the International Financial Reporting Standards Sustainability (IFRS S). The method used is a qualitative descriptive of the aspects of governance, strategy, risk management as well as the matrix and targets disclosed in the 2023 sustainability report of seven banks that are committed to the OJK to achieve Indonesia's net zero emission target. The result of this study is that in the aspect of governance, all banks have a unit that is responsible for implementing and supervising sustainability aspects related to governance, environmental and social. However, there are still banks that are inadequate in disclosing aspects of strategy, risk management, as well as matrices and targets.
The Role of Accountants in Climate Change in the Cement Industry in Indonesia: Net Zero Emissions Movement 2060 Ramadhan, Yanuar; Restuningsih, Cita; Nur Haristi, Alifia; Gaus, Muh; Sandy, Sandy; Siswanti Sulim, Dewi
Asian Journal of Social and Humanities Vol. 2 No. 03 (2023): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i03.196

Abstract

The target of this study discusses the Role of Accountants on Climate Change related to Net Zero Emissions 2060 in the Cement Sub-Sector Industry in Indonesia. This study uses narrative analysis that describes the causes of climate change, the impact on company finances and accountants' efforts in dealing with field conditions. This study found that if the accounting profession can function dominantly covering various climate change issues, its function is to force all accountants to contribute to helping the government meet the target of the Net Zero Emissions 2060 movement by internalizing climate change issues in financial statements, assisting company management in making sustainable strategy planning, measuring environmental impacts and developing carbon emission reduction strategies. The conclusion of this study is companies registered in the cement sector industry in general have supported the Indonesian government's program in the Net Zero Emission 2060 movement. This is evidenced by the activities and activities they carry out in sustainability reports and corporate social responsibility activity reports
Analisis Perbandingan Kinerja Keuangan pada Sektor Aneka Industri Sub Sektor Alas Kaki di Indonesia Periode 2020-2022 Putri, Mutiara Ramadhona; Fernandez, Azizah; Iryanto, Nadya Adella; Camelia, Madya; Ramadhan, Yanuar; Gunawan, Wawan Iwan
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i4.15064

Abstract

Penelitian ini bertujuan untuk menguji kinerja perusahaan sub sektor Alas kaki dengan menggunakan rasio keuangan (likuiditas, solvabilitas, aktivitas, profitabilitas), common size dan analisis trend dengan membandingkan rasio keuangan, common size dan analisis trend periode tahun 2020-2022 pada PT Sepatu Bata Tbk (Bata) dan PT Primarindo Asia Infrastructure Tbk (Bima). Rancangan penelitian ini merupakan penelitian deskriptif kualitatif dan menggunakan data sekunder yang berasal dari Laporan Keuangan pada PT Sepatu Bata Tbk (Bata) dan PT Primarindo Asia Infrastructure Tbk (Bima) yang tersedia pada Website Masing masing Emiten maupun yang ada pada website IDX. Hasil penelitian menunjukkan bahwa PT Sepatu Bata Tbk memiliki kinerja keuangan yang lebih baik dibandingkan PT Primarindo Asia Infrastructure Tbk. Namun, penelitian ini hanya mencakup beberapa aspek kinerja perusahaan, sehingga diperlukan penelitian lain yang lebih komprehensif, seperti menganalisis pengembalian investasi, efisiensi manajemen, atau faktor-faktor lain yang mempengaruhi kinerja perusahaan.
Strategi Manajemen Eksternal Berbasis Keberlanjutan dalam Program Bakti BCA pada Bank Central Asia Ramadhan, Yanuar; Arnanda, Rifky Arya; Budiani, Selsa Mahfuza; Mayshandi, Justin; Putri, Chesterita; Tambunan, Nessa Agustina
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 2 (2025): Juni : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v5i2.1059

Abstract

This study aims to analyze the role of BAKTI BCA as a strategic initiative in strengthening external stakeholder engagement and corporate sustainability at PT Bank Central Asia (BCA). The research focuses on how structured corporate social responsibility (CSR) practices can be integrated into strategic management to support long-term legitimacy and organizational resilience. Adopts a qualitative descriptive approach using a literature review method. The primary sources of data include the 2024 BCA Sustainability Report, peer-reviewed academic journal articles, and information from the official website of PT Bank Central Asia. Data were collected through document analysis and examined using interpretive and thematic techniques, guided by theoretical frameworks on strategic management, stakeholder engagement, corporate social responsibility (CSR), and environmental, social, and governance (ESG) principles. Finds that BAKTI BCA functions as a strategic platform that links corporate vision with external sustainability goals. With programs in education, economy, health, culture, and environment, BAKTI BCA demonstrates how corporations can move beyond symbolic CSR and create measurable impact. It contributes significantly to stakeholder trust, strengthens BCA’s ESG standing, and aligns corporate operations with national sustainable development goals. The integration of CSR as a longterm strategy enhances institutional reputation and supports social and environmental value creation.
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 Aristya Indah Widiyanti Aritonang, Ramona 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 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 Dwi Anggraeni Edi Hamdi 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 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 Muh Gaus Muhammad Ilham Kamal Muhammad Rizaldy Muhonis, Daniel Ananda 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, Arina Ramadhaningsih, Devi Rehan Canta Yuda Restuningsih, Cita Rhian Indradewa Rosadi, Rizky Meydina Viersha Rosita Indriani Rudy Budiatmaja Rudy Budiatmaja Sabrina , Salya Widya Safiani A. Faaroek 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 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 Tuti Alawiyah 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 Zega, Yosua