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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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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 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.
Pengaruh Profitabilitas, Likuiditas, Leverage, dan Pertumbuhan Aset terhadap Kebijakan Dividen Misce Lina Rizki; Yanuar Ramadhan
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 1 (2026): 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.v19i1.3413

Abstract

The objective of this study is to examine the effects of profitability, liquidity, leverage, and asset growth on dividend policy among food and beverage companies listed on the IDX during 2020-2023. The dependent variable in this study is dividend policy, specifically the proxy dividend payout ratio (DPR). The independent variables, including profitability as measured by return on equity (ROE), liquidity as measured by the current ratio (CR), leverage as measured by the debt-to-equity ratio (DER), and asset growth as measured by the asset growth proxy (Growth), will also be examined. The data collection process used secondary data and employed purposive sampling. The study’s initial population included 95 samples; however, after applying the criteria, 17 were found relevant. The methods used in this study include descriptive statistical analysis, classical assumption test, hypothesis testing, and multiple linear regression analysis. The study’s results suggest that profitability, liquidity, and leverage may have simultaneous effects on dividend policy. It appears that profitability and liquidity may positively affect dividend policy, while leverage may negatively affect it, and asset growth may have no effect. It is hoped that the results of this study will provide a useful reference point for management and other relevant parties as they plan dividend policy, maintain business continuity, and make investment decisions.
Literature Review Of The Role Of Strategic Management Accounting Through Mitigation Measures Against Ransomware Attacks Yuni Astuti; Daniel Nugroho; Yanuar Ramadhan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8377

Abstract

The massive wave of digital transformation has increased organizational exposure to cybersecurity threats, particularly ransomware, which poses significant financial impacts. Ransomware is no longer merely a technical issue but a strategic challenge requiring a multidisciplinary mitigation approach. This study aims to examine the role of strategic management accounting in supporting mitigation efforts against ransomware attacks through a systematic literature review (SLR). The method applied is an SLR of 20 Sinta-indexed journals (levels 1–4) published between 2020 and 2024. The study was conducted from January to March 2025. The analysis reveals that strategic management accounting contributes through the integration of monitoring technologies, the development of risk governance frameworks, strengthening of organizational security culture, and optimization of security systems. Strategic management accounting also supports data-driven decision-making regarding resource allocation and security investment evaluation. This study suggests the need for synergy between accounting and information technology professionals to enhance organizational resilience. The findings offer both theoretical and practical contributions for developing more integrated and adaptive cybersecurity strategies in the face of evolving ransomware threats.
Analisis Potensi Fraud Laporan Keuangan Perbankan: Studi Empiris Menggunakan F-Score Kresencia Yolanda Andreas; Nazwa Hana Faradila; Monica Chandra; Daniel Satrio Prakoso; Yanuar Ramadhan
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 11 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i11.9149

Abstract

This study aims to analyse indications of financial statement fraud in the banking sector classified as Core Capital Group (KBMI) 3 and 4 listed on the Indonesia Stock Exchange (IDX) for the period 2024. This study employs a quantitative approach using the Dechow F-Score as a tool to detect indications of fraud. The data used are sourced from the public financial statements of banking companies. The results of the study indicate that nearly all banks in KBMI 3 and 4 show no indications of financial statement fraud. This study contributes to the development of literature by applying the Dechow F-Score to the Indonesian banking sector. The main limitation of this study lies in the sample size of 13 companies. Nevertheless, the results of this study provide important implications for being more vigilant against indications of fraud.
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.
Analisa Kinerja Keuangan Rumah Sakit Murni Dengan Rumah Siloam Sebagai Kompetitornya Yanuar Ramadhan; Chooky Novalino; Valentina Oktaviany Situngkir; Muhammad Hilmu; Muhamad Ramdani; Dita Purnama Sari
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 6 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (Juli - Agustus 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i6.5860

Abstract

Kemampuan perusahaan dalam memperoleh keuntungan menjadi kunci berhasilnya perusahaan karena keuntungan menjadi komponen laporan keuangan yang dipakai sebagai alat menilai baik tidaknya kinerja perusahaan. Penelitian ini bertujuan guna membandingkan kinerja keuangan dari dua perusahaan yang bergerak di bidang kesehatan. Metode penelitian yang dipakai dalam penelian ini yaitu menggunakan analisis deskriptif dengan pendekatan kuantitatif guna menemukan jawaban pada masalah yang di teliti dengan menggambarkan kinerja keuangan PT. Murni Sadar Tbk dan PT. PT Siloam International Hospitals TBK menggunakan metode analisis horizontal (trend Analysis), analisis vertikal (common size analysis), dan Analisis Rasio Keuangan. Hasil penelitian ini menemukan bahwa secara keseluruhan, PT Murni Sadar Tbk menunjukkan kemajuan positif pada tahun 2024 dengan meningkatnya profitabilitas dan efisiensi operasional. Namun, perusahaan perlu lebih memperhatikan pengelolaan likuiditas dan modal kerja agar dapat mendukung pertumbuhan yang lebih stabil di masa depan. Skala bisnis PT. Siloam lebih besar namun PT. Murni Sadar lebih unggul dari sisi efisiensi dan pengelolaan risiko keuangan. Oleh karena itu, untuk menjaga keberlanjutan kinerja jangka panjang, PT. Siloam perlu meningkatkan efisiensi operasional dan mengelola beban secara lebih optimal, sementara PT. Murni Sadar dapat terus mengembangkan skala usahanya dengan tetap mempertahankan struktur keuangan yang hati-hati.
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