Article Per Year (5 Year)
p-Index From 2019 - 2024
2.875
P-Index
This Author published in this journals
All Journal Widya Cipta : Jurnal Sekretari dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ekonomika Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ekobis : Ekonomi Bisnis & Manajemen Jurnal Akuntansi Jurnal Ekonomika Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian
Ramdany Ramdany
(Scopus ID : 57215932322) STIE Muhammadiyah Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 19 Documents
Search

 1   2 
Pengaruh Akuntansi Lingkungan Terhadap Kinerja Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019 Arlis Dewi Kuraesin; R Ramdany; Z Zaenudin; Yustia Alawiyah
Jurnal Ekonomika Vol 6 No 1 (2022): JURNAL EKONOMIKA - FEBRUARI
Publisher : Lembaga Layanan Pendidikan Tinggi (LLDIKTI) Wilayah IX - Sulawesi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37541/ekonomika.v6i1.706

Abstract

Penelitian ini bertujuan untuk menguji pengaruh akuntansi lingkungan terhadap kinerja perusahaan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan kausal. Sumber data penelitian ini adalah data sekunder berupa laporan tahunan perusahaan pertambangan periode 2017-2019. Metode pengambilan sampel yang digunakan adalah purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan alat bantu eviews versi 9.Hasil penelitian ini menunjukkan bahwa akuntansi lingkungan berpengaruh positif signifikan terhadap kinerja perusahaan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Oleh karena itu, perusahaan perlu mengejar akuntansi lingkungan dalam praktik perusahaan.
Benefits and Costs of Political Connection, Evidence in Indonesia Lela Nurlaela Wati; Ramdany Ramdany; Momon Momon
Widya Cipta - Jurnal Sekretari dan Manajemen Vol 4, No 2 (2020): September 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.52 KB) | DOI: 10.31294/widyacipta.v4i2.9632

Abstract

This study aims to analyze the comparison of the quality of financial statements and company attributes (company value, profitability, size, company growth, and leverage) in politically connected and non-politically connected firms. The research sample as many as 871 large companies in Indonesia. By using the independent t-test different test analysis, the results of the study show that the quality of financial statements in politically connected firms is lower than that of politically unconnected firms. However, firm value, profitability, size, company growth, and leverage in politically connected firms are greater than politically unconnected firms. The implications of this study indicate that political connections can provide benefits as well as costs for large companies in Indonesia. Regulators must encourage companies to disclose better information about the company's financial statements. For investors, this result is expected to be an input for determining investment preferences in companies. Future studies are expected to be able to test more comprehensively and compare them with other countries.Keywords: Political Connection, Quality of Financial Statements, Corporate Attributes
Analisa Laporan Keuangan Di Rumah Sakit Islam Sukapura Jakarta Utara Ramdany Ramdany; Ridwan Saleh; Samukri Samukri; Budiman Abdulah; Ahmad Darda; Lukman Ibrahim
Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Vol 2, No 1 (2022): March
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/dikmas.2.1.13-22.2022

Abstract

Pengabdian masyarakat yang dilaksanakan oleh tim dosen STIE Muhammadiyah Jakarta di Rumah Sakit Islam Sukapura (RSI) Jakarta Utara merupakan bagian kewajiban sebagai dosen diperguruan tinggi. Pengabdian masyarkat ini terbatas pada peningkatan pemahaman mengenai pelaporan keuangan yaitu analisa terhadap laporan keuangan. Kesenjangan antara teori dan praktek melandasi kegiatan ini. Peningkatan pemahaman mengenai laporan keuangan diharapkan akan meningkatkan kinerja entitas dalam mengevaluasi kinerja yang telah ada untuk menetapkan strategi bisnis kedepan. Pelatihan Analisa laporan keuangan ini disampaikan dengan metode persentasi secara tatap muka terbatas yang menyangkut rasio-rasio keuangan dan mengartikan makna dari rasio tersebut. Hasil pengabdian masyarakat ini membuktikan bahwa pemahaman mengenai angka-angka yang terdapat dalam laporan keuangan telah memberikan tambahan pemahaman kepada mitra khususnya bagian yang mengelola keuangan dan akuntansi. Diharapkan dengan adanya pelatihan ini kualitas laporan keuangan mitra dapat ditingkatkan sehingga menghasilkan analisa yang tepat dan berguna bagi kepentingan stakeholder dan peningkatan kinerja entitas.
Pengaruh Akuntansi Lingkungan Terhadap Kinerja Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019 Arlis Dewi Kuraesin; R Ramdany; Z Zaenudin; Yustia Alawiyah
Jurnal Ekonomika Vol 6 No 1 (2022): JURNAL EKONOMIKA - FEBRUARI
Publisher : Lembaga Layanan Pendidikan Tinggi (LLDIKTI) Wilayah IX - Sulawesi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37541/ekonomika.v6i1.706

Abstract

Penelitian ini bertujuan untuk menguji pengaruh akuntansi lingkungan terhadap kinerja perusahaan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan kausal. Sumber data penelitian ini adalah data sekunder berupa laporan tahunan perusahaan pertambangan periode 2017-2019. Metode pengambilan sampel yang digunakan adalah purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan alat bantu eviews versi 9.Hasil penelitian ini menunjukkan bahwa akuntansi lingkungan berpengaruh positif signifikan terhadap kinerja perusahaan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Oleh karena itu, perusahaan perlu mengejar akuntansi lingkungan dalam praktik perusahaan.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN (STUDI KASUS PADA LINGKUNGAN KANTOR WILAYAH DJKN DKI JAKARTA) Hariz Muftie Hidayat; Ramdany Ramdany; Samukri Samukri
JURNAL AKUNTANSI Vol 11, No 1 (2022): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v11i1.539

Abstract

Penelitian ini bertujuan menguji faktor faktor yang mempengaruhi penyerapan anggaran di lingkungan Kantor Wilayah DJKN DKI Jakarta. Ada lima faktor yang diidentifikasikan mempengaruhi penyerapan anggaran, yaitu dokumen perencanaan, pencatatan administrasi, kompetensi SDM, dokumen pengadaan dan uang persediaan. Penelitian ini kualitatif deskriptif. Sampel penelitian dari para pegawai di lingkungan Kanwil DJKN DKI Jakarta yang memiliki hubungan erat dengan proses siklus anggaran di kantor masing-masing. Hasil penelitian menunjukkan bahwa dokumen perencanaan, pencatatan administrasi, kualitas sumber daya, dan dokumen pengadaan tidak berpengaruh terhadap penyerapan anggaran. Namun uang persediaan berpengaruh positif terhadap penyerapan anggaran. Kontribusi utama penelitian ini adalah memberikan informasi dalam perumusan perbaikan maupun perubahan kebijakan dalam hal penyerapan anggaran secara umum.This study aims to examine the factors that influence budget absorption in the DKI Jakarta Regional Office of DJKN. There are five factors identified that affect budget absorption, namely planning documents, administrative records, HR competencies, procurement documents and money supplies. This research is descriptive qualitative. The research sample is from employees in the DKI Jakarta Regional Office of DJKN who have a close relationship with the budget cycle process in their respective offices. The results showed that planning documents, administrative records, quality of resources, and procurement documents had no effect on budget absorption. However, the money supply has a positive effect on budget absorption. The main contribution of this research is to provide information in the formulation of improvements and policy changes in terms of budget absorption in general.
MEASURING THE LEVEL OF FRAUD ON FINANCIAL STATEMENTS: MODEL OF FRAUD TRIANGLE (Case Studies on Companies Listed on the Indonesia Stock Exchange in 2014-2018) Ramdany Ramdany; Resty Harmenawati; Samukri Samukri
Jurnal Ekobis : Ekonomi Bisnis & Manajemen Vol 11, No 1 (2021): Jurnal Ekobis: Ekonomi Bisnis dan Manajemen
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/j.e.v11i1.253

Abstract

This study aims to measure the level of fraudulent financial statements with the fraud triangle model. The independent variables are pressure, opportunity, rationalization, and the dependent variable is fraudulent financial statements. The population in this study is companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018 with a sample of 100 companies. Data analysis techniques using multiple linear regression. The results show that the pressure with proxies the financial stability and financial target and the opportunity with proxy the nature of industry has significant effect on the financial statement fraud. Meanwhile, the opportunity with proxies the ineffective monitoring and rationalization have not significant effect on the financial statement fraudulent.
KONSEP KEPEMILIKAN ASSET TETAP DALAM AKUNTANSI SYARIAH Ramdany Ramdany
JURNAL AKUNTANSI Vol 7, No 1 (2018): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.956 KB) | DOI: 10.37932/ja.v7i1.25

Abstract

Allah SWT is the absolute owner of property as explained in the Qur'an An-Nisa, 132 explains: "And belongs to God what is in the sky and on earth". Then in the Surah Al-Baqarah verse 29 it says: "He is Allah, Who made everything on earth for you." Treasures owned by humans are entrusted by Allah SWT and ownership and use of property by individuals are limited. Whereas conventional ownership of property is unlimited and is only limited by laws and moral ethics in its use. Capra (2001: 26) says that in Islam there is no separation between material (world) and spiritual life ("in spite of its emphasis on morals, Islam does not recognize any watertight distinction between the material and the spiritual"). In that sense it can be concluded that sharia accounting is part of spiritual Islam itself. So it can be interpreted as ownership of assets in sharia accounting following the system of rules that apply in Islamic sharia itself. Recording and reporting of fixed assets in sharia accounting must follow the established sharia method and will be discussed in this article. Includes zakat on fixed assets of the company.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, EFEKTIVITAS SISTEM PENGENDALIAN INTERN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN Hartono Hartono; Ramdany Ramdany
JURNAL AKUNTANSI Vol 9, No 1 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i1.90

Abstract

This study aims to measure the effect of Government Accounting Standards (GAS), Effectiveness of Internal Control, Competence of Human Resources (HR) on the Quality of Financial Statements. Data sourced from questionnaires and processed using multiple regression analysis. The results showed that GAS, the effectiveness of the Government's Internal Control System, HR partially and simultaneously had a significant effect on the quality of financial statements.
PERAN CSR, UKURAN PERUSAHAAN, KARAKTER EKSEKUTIF DAN KONEKSI POLITIK TERHADAP POTENSI TAX AVOIDANCE Mamlu Atul Munawaro; Ramdany Ramdany
JURNAL AKUNTANSI Vol 8, No 2 (2019): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.177 KB) | DOI: 10.37932/ja.v8i2.70

Abstract

The purpose of this research is to test the influence of corporate social responsibility, firm size , character executive and connections political about the potential of tax avoidance. The population in this research is a conglomerate company listed on the Indonesia Stock Exchange from 2014 to 2018. Sampling using the Purposive sampling method as much as 42 conglomerate companies in 2014-2018. The analytical techniques used in this study are multiple linear regression analyses. The results of the analysis showed that political connections were significantly positive against the potential tax avoidance. While Corporate Social Responsibility, corporate size, executive character are not determine the potential of tax avoidance.
MENGUKUR TINGKAT KEPATUHAN KEPABEANAN PERUSAHAAN EKSPORT DAN IMPORT DI INDONESIA Syaifullah Syaifullah; Ramdany Ramdany
JURNAL AKUNTANSI Vol 9, No 1 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i1.89

Abstract

This study aims to prove the compliance of export - import companies with customs regulations. Samples were taken from companies conducting export - import activities listed on the Indonesia Stock Exchange in 2012 - 2017. The number of samples was 157 companies. Free variables consist of company size, profitability, liquidity and leverage. While the dependent variable is customs compliance (audit compliance). The results showed the level of company compliance with customs regulations in the moderate level (moderate).
Co-Authors Abdul Mukti Soma Ahmad Darda Ananda Sukma Pratiwi Aqliana Chaeriyyah Budiman Abdulah Dede Slamet Hariz Muftie Hidayat Hartono Hartono Kuraesin, Arlis Dewi Lukman Ibrahim Mamlu Atul Munawaro Maria Suryaningsih Momon Momon Resty Harmenawati Ridwan Saleh Samukri Samukri Sinta Ayu Kelana Susi Susilawati Syaifullah Syaifullah Wati, Lela Nurlaela Yuni Setiawati Yustia Alawiyah Yusuf Setiawan Z Zaenudin