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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
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Analisis Kinerja Keuangan Perusahaan: Studi Kasus pada Perusahaan Sub Sektor Perusahaan Rokok yang tercatat di BEI Periode 2020-2022 Sekar Setyoningrum; Caecilia Austin Flacia T; Joko Isworo; Yus Dakaria; Faula Fardhotin R; Yanuar Ramadhan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i4.1472

Abstract

Evaluation of an organization's monetary exhibition is significant as a method or pointer to further develop the organization's functional exercises, so it is trusted that the organization can encounter better monetary development and can likewise rival different organizations. The point of this exploration is to investigate and survey the monetary exhibition of Cigarette Sub-Area Organizations recorded on the BEI for the 2020-2022 period in view of liquidity proportions, dissolvability proportions, action proportions and productivity proportions, as well as examination of monetary execution patterns. The scientific techniques utilized in this exploration are Monetary Proportion Examination and Patterns Examination. Based on overall financial ratios, the research shows that PT. H.M. Sampoerna, Tbk., has the best monetary presentation when contrasted with other Cigarette Organization Sub-Area Organizations. Even though a company is in a liquid state, it is likely that companies in the cigarette subsector that have a level of liquidity that is higher than the average for similar industries will be able to maintain and increase their ability to pay short-term debt. However, it would be even better if the company increased its liquidity. In the meantime, for cigarette sub-area organizations that have liquidity levels beneath the normal for comparative enterprises, they can expand their capacity to pay their momentary obligation.
Pengaruh Pengungkapan Emisi Karbon Terhadap Harga Saham pada Rumah Sakit yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2019-2023 Fauzi, Alamin; Nusa Bangsa, Ikrar; Ramadhan, Yanuar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i9.2680

Abstract

This research aims to determine the effect of carbon emissions disclosure on hospital share prices listed on the Indonesia Stock Exchange in 2019-2023. The method used in this research is quantitative descriptive. The sample used in the research was 6 hospitals with a research data period of 5 years, namely 2019-2023. The data analysis techniques used are descriptive analysis, simple linear regression analysis, and hypothesis testing. The research results show that carbon emission disclosure has a positive and insignificant effect on the share prices of hospitals listed on the Indonesia Stock Exchange for 2019-2023.
EXTENDED PRODUCER RESPONSIBILITY FOR PLASTIC WASTE: A STRATEGIC MANAGEMENT ACCOUNTING PERSPECTIVE IN INDONESIA Aliya Dimarizkya; Dita Hikmawaty Oktavia Ningrum; Yanuar Ramadhan
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.647

Abstract

These studies aim for research Implementation of Extended Producer Responsibility (EPR) in the Consumer Goods Industry in Indonesia. Extended Producer Responsibility (EPR) is policies that require manufacturer for responsible answer to products produced in the phase post consumption including packaging. Application policy This expected can reduce embossed rubbish plastic and push practice sustainable business. Research​ This use Systematic Literature Review (SLR) method for various studies national and international related EPR implementation and role accountancy management strategic in context sustainability. Study results show that the implementation of EPR in Indonesia is still not optimal and new adopted by some companies that have commitment to sustainability in its business strategy. Findings this also confirms importance integration information cost environment in the planning and decision-making process decision managerial as part from accountancy management strategic. With Thus, accounting management strategic play a role important in support EPR implementation, improving efficiency source power, as well as strengthen responsible consumption and production​ answer in accordance with Sustainable Development Goals (SDG) 12.
Profesionalisme, Integritas, dan Tanggung Jawab Akuntan Publik dalam Menegakkan Kode Etik: Studi Kasus Luckin Coffee Gamila, Aulia Bilqis; Apriliani, Syella; Setiafanyson, Jenifer; Ramadhani, Arina; Tamba, Vinsensia Rosalina Elisabeth; Ramadhan, Yanuar
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.13324

Abstract

Kasus pelanggaran etika akuntan publik, seperti skandal Luckin Coffee pada tahun 2020, menunjukkan betapa pentingnya menjaga kredibilitas laporan keuangan dengan profesionalisme, integritas, dan tanggung jawab.  Tujuan dari penelitian ini adalah untuk mengevaluasi peran ketiga nilai etika dalam menegakkan kode etik profesi akuntan publik. Tinjauan literatur nasional dan internasional yang diakui (Sinta dan jurnal bereputasi) sebanyak 22 yang diterbitkan antara tahun 2020 dan 2025 digunakan sebagai dasar untuk melakukan analisis ini.  Hasil penelitian sebelumnya dikelompokkan ke dalam tiga tema utama: profesionalisme, integritas, dan tanggung jawab profesional. Studi ini juga mengaitkannya dengan kasus Luckin Coffee yang tidak melakukan audit. Hasil tinjauan menunjukkan bahwa profesionalisme auditor meningkatkan kualitas audit, integritas meningkatkan kepercayaan publik, dan tanggung jawab profesional meningkatkan akuntabilitas dan transparansi laporan keuangan.  Penelitian ini diharapkan untuk menambah literatur tentang etika profesi akuntan publik karena ketiga elemen ini saling berhubungan dan menjadi pilar utama dalam menjaga kepercayaan publik terhadap profesi akuntan. Selain itu, hal ini diharapkan menjadi rujukan bagi organisasi profesi, auditor, dan regulator dalam memperkuat budaya etika dan akuntabilitas di bidang audit.
Analisis Pengaruh Tata Kelola Perusahaan Terhadap Efisiensi Investasi Pada Perusahaan Sektor Perbankan Terdaftar BEI Azzahra, Salsabila; Ramadhan, Yanuar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (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.v6i12.9821

Abstract

This study aims to analyze the effect of corporate governance on investment efficiency in banking sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. Corporate governance in this study is proxied through five variables adapted from the 2017 ASEAN Corporate Governance Scorecard (ACGS): shareholder rights, fair treatment of shareholders, stakeholder roles, disclosure and transparency, and board responsibilities. This study uses a quantitative approach with secondary data obtained from company annual reports. Data were analyzed using multiple regression analysis techniques with the help of SPSS. The results show that stakeholder roles have a significant effect on investment efficiency, while other variables have no statistically significant effect on investment efficiency. These findings suggest that strong stakeholder involvement, including regulatory oversight, can improve capital allocation efficiency by reducing over-investment practices.
Analisis Pengaruh Nilai Perusahaan, Penghindaran Pajak, dan Profitabilitas Terhadap Peluang Investasi Astriani, Elsa Yolanda; Ramadhan, Yanuar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (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.v6i12.9825

Abstract

This study aims to determine the effect of Firm Value, Tax Avoidance, and Profitability on Investment Opportunities. This study uses quantitative research. This study uses agency theory. This study uses Trading companies in the Retailing, Food and Staples Retailing subsector listed on the Indonesia Stock Exchange for the 2020-2023 period as research samples. Through a purposive sampling method, 11 companies were selected over the four-year study period, resulting in a total of 44 sample data. Data analysis uses multiple linear regression methods with Microsoft Excel and SPSS as supporting software for data analysis. The data used are secondary data derived from the company's annual report accessed through http://www.idx.co.id/ and the company's website. The results of this study indicate that Firm Value, Tax Avoidance, and Profitability have a positive and significant effect on Investment Opportunities. This indicates that good market perception and investor confidence are key factors in facilitating funding and realizing investment opportunities. Tax avoidance confirms that this practice triggers agency conflicts and creates risks that hinder company growth. High profits also influence investors' investment decisions. Therefore, these findings emphasize the importance of creating transparent long-term value and avoiding risky actions to maximize a company's investment opportunities.
Etika Profesi Akuntan dalam Menghadapi Disrupsi Teknologi dan Artificial Intelligence (AI) Perwiro, Erlangga Orlen; Kaltsum, Intana Mayadah; Wijaya, Marchella Kristy; Bagus Arshanjaya Bhuana; Ramadhan, Yanuar
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4148

Abstract

Transformasi digital telah mengubah secara mendasar praktik, peran, serta nilai-nilai profesi akuntan melalui penerapan Artificial Intelligence (AI) dalam berbagai proses akuntansi modern. Penelitian ini bertujuan untuk menganalisis implikasi etika penerapan AI terhadap peran, tanggung jawab, dan tata kelola moral profesi akuntan pada era digital. Metode penelitian menggunakan Systematic Literature Review (SLR) dengan pendekatan PRISMA terhadap 29 sumber ilmiah dan profesional yang relevan untuk memperoleh pemahaman komprehensif terkait perkembangan terbaru. Hasil penelitian mengidentifikasi empat temuan utama. Pertama, terjadi reposisi peran akuntan dari sekadar pelaksana teknis menjadi pengendali moral yang memastikan integritas sistem cerdas dalam pengambilan keputusan berbasis algoritma. Kedua, muncul fenomena responsibility gap ketika prinsip etika tradisional tidak mampu menjawab persoalan akuntabilitas atas keputusan AI yang bersifat otonom dan algoritmik. Ketiga, terdapat kebutuhan mendesak atas kerangka audit algoritmik seperti criterion audit dan algorithmic assurance framework sebagai instrumen untuk menjamin transparansi, keadilan, dan keandalan keluaran sistem AI dalam akuntansi. Keempat, penelitian menegaskan urgensi penyusunan AI Ethical Governance Framework sebagai fondasi tata kelola moral yang menyinergikan nilai etika, akuntabilitas, regulasi, dan pengawasan teknologi. Penelitian ini menyimpulkan bahwa etika profesi akuntan perlu berevolusi menuju paradigma techno-ethical governance, di mana kolaborasi manusia dan AI menjadi basis penguatan integritas profesi, akuntabilitas, serta kepercayaan publik dalam praktik akuntansi masa depan. Dengan demikian, adaptasi etika berbasis teknologi perlu diarusutamakan oleh akademisi, organisasi profesi, dan regulator untuk memastikan keberlanjutan moral profesi akuntan di tengah disrupsi digital.
Analisa Keuangan PT. Medikaloka Hermina Tbk : Evaluasi Kinerja Keuangan dan Perbandingan Dengan PT. Siloam Internasional Hospitals (SILO) Dewi Inggriyani; Alfiatur Rizki; Irma Nurfauzia; Yusni Sulastri; Nurhasanah Dewi; Yanuar Ramadhan
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.7409

Abstract

PT Medikaloka Hermina Tbk is one of the largest private hospital networks in Indonesia, continuously expanding to meet the challenges of the healthcare service industry. This study analyzes the company’s financial performance from 2022 to 2024, focusing on the statement of financial position, income statement, and cash flow statement. The main issue addressed is the high operational costs affecting financial efficiency and sustainability. The study aims to evaluate the company’s ability to generate profit, manage assets and liabilities, and maintain financial stability. The method employed involves financial statement analysis and performance comparison with its main competitor, Siloam Hospitals. The findings reveal a significant increase in revenue, reflecting successful expansion and enhanced service capacity. Despite rising operational costs and long-term liabilities, Hermina has maintained healthy profit margins and asset utilization efficiency. Compared to Siloam, Hermina demonstrates greater effectiveness in generating net income relative to revenue. In conclusion, PT Medikaloka Hermina Tbk is in a strong financial position, although debt management and operational efficiency must continue to improve to ensure long-term sustainability.
Analisis Dinamika Keuangan Rumah Sakit di Indonesia: Studi Komparatif RS Bunda dan RS Hermina Tahun 2022–2024 Rosita Indriani; Aulia Ayu Hartini; Suci Zahara; Putri Batenia; Siti Sahara; Yanuar Ramadhan
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7525

Abstract

This study aims to analyze and compare the financial performance of RS Bunda and RS Hermina, two major private hospitals in Indonesia that have been publicly listed on the Indonesia Stock Exchange, during the 2022–2024 period. A descriptive comparative quantitative approach was used through financial ratio analysis, trend analysis, common size analysis, and index analysis to assess operational efficiency, capital structure, and profitability. The data analyzed were audited annual financial statements. The findings show that RS Bunda had a higher liquidity level and conservative leverage management; however, its performance declined significantly, particularly in net income and asset utilization efficiency. On the other hand, RS Hermina consistently demonstrated superior performance in terms of profitability, operational efficiency, and asset growth, supported by an efficient, leverage based expansion strategy. These findings reflect managerial differences and provide valuable insights for the development of data driven and accountable financial policies in hospital management. This study is expected to serve as a reference for strategic decision making in Indonesia’s healthcare sector.
Managerial Competence as the Key Driver of INA-CBGs Claim Optimization under National Health Insurance Program (Jaminan Kesehatan Nasional) Policy Aristya Indah Widiyanti; Ediansyah Ediansyah; Yanuar Ramadhan
Digital Innovation : International Journal of Management Vol. 3 No. 1 (2026): January: Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v3i1.671

Abstract

This study investigates the optimization of claims under the Indonesian Case-Based Groups (INA-CBGs) payment mechanism within the National Health Insurance Program (Jaminan Kesehatan Nasional) at Hospital X in Serang. The research aims to analyze the influence of managerial competence, digital adoption, and organizational behavior on claim effectiveness, with policy implementation serving as a moderating variable. Employing a quantitative explanatory approach, data were collected from 144 respondents comprising management staff, casemix teams, and medical record officers through questionnaires and structured interviews. Structural Equation Modeling–Partial Least Square (SEM-PLS) was applied to examine the relationships among variables. Findings reveal that managerial competence, digital adoption, and organizational behavior significantly and positively affect the optimization of INA-CBGs claims. Furthermore, the implementation of the National Health Insurance Program policy strengthens these relationships, enhancing claim efficiency and equity. The results align with the Resource-Based View theory, highlighting the strategic role of internal resources in achieving organizational performance. Managerial implications include capacity building for managers, integration of hospital information systems (SIMRS) with e-Claim platforms, and fostering collaborative organizational culture. Overall, the study underscores the importance of managerial, technological, and behavioral factors, moderated by policy implementation, in improving hospital claim optimization under the INA-CBGs system.
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