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- Hwihanus
Fakultas Ekonomi Dan Bisnis Universitas 17 Agustus 1945 Surabaya
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Analisis Struktur Kepemilikan dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan dengan Kinerja Keungan dan Manajemen Laba Sebagai Variabel Intervening : Studi pada Perusahaan Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Sabrina, Celine Amanda Sarifatul; Hwihanus, Hwihanus
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.7322

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur kepemilikan dan penerapan Good Corporate Governance (GCG) terhadap nilai perusahaan dengan kinerja keuangan dan manajemen laba sebagai variabel intervening pada perusahaan industri makanan dan minuman yang terdaftar di BEI selama 2019–2023. Hasilnya menunjukkan bahwa GCG berpengaruh signifikan terhadap kinerja keuangan, namun tidak terhadap manajemen laba dan nilai perusahaan. Kinerja keuangan berpengaruh signifikan terhadap nilai perusahaan, sementara manajemen laba tidak berpengaruh signifikan terhadap kinerja keuangan maupun nilai perusahaan. Struktur kepemilikan berpengaruh signifikan terhadap kinerja keuangan, namun tidak terhadap manajemen laba maupun nilai perusahaan. Penelitian ini memberikan wawasan bahwa penerapan GCG dan struktur kepemilikan yang baik dapat meningkatkan kinerja keuangan dan nilai perusahaan.
Analisis Pengaruh Pemahaman Akuntansi, dan Budaya Organisasi Terhadap Kualitas Laporan Keuangan Dengan Pemanfaatan Sistem Informasi Akuntansi Sebagai Variabel Intervening Sari, Stefani; Hwihanus, Hwihanus
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.7521

Abstract

Tujuan utama dari penelitian ini adalah untuk menganalisis dampak budaya organisasi dan pengetahuan akuntansi terhadap kualitas laporan keuangan di PT KAI DAOP 8 Surabaya, dengan sistem informasi akuntansi sebagai variabel mediasi dalam hubungan ini. Penelitian ini menggunakan pendekatan kuantitatif, mengumpulkan data primer melalui kuesioner yang disebarkan kepada 25 responden dengan menggunakan teknik sampling jenuh. Setelah data terkumpul, analisis dilakukan dengan menggunakan perangkat lunak Smart-PLS 4. Temuan penelitian mengungkapkan bahwa budaya organisasi secara signifikan memengaruhi kualitas laporan keuangan dan penerapan sistem informasi akuntansi. Di sisi lain, meskipun pengetahuan akuntansi secara positif memengaruhi penggunaan sistem informasi akuntansi, dampaknya terhadap kualitas laporan keuangan tidak ditemukan signifikan. Oleh karena itu, direkomendasikan agar perusahaan mengoptimalkan penggunaan sistem informasi akuntansi untuk meningkatkan kualitas laporan keuangan.
PENGARUH PEMAHAMAN AKUNTANSI, DIGITALISASI UMKM DAN INKLUSI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN EFIKASI DIRI SEBAGAI VARIABEL MEDIASI Budiantara, Martinus; Hwihanus , Hwihanus
Jurnal Perilaku dan Strategi Bisnis Vol. 12 No. 2 (2024): Agustus
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jpsb.v12i2.3936

Abstract

The purpose of this study is to find: (1) The Influence of Accounting Understanding and Financial Inclusion Partially on the Quality of Financial Statements. (2) the effect of Accounting Understanding on the quality of MSME financial statements mediated by self-efficacy. (3) the effect of MSME digitization on the quality of MSME financial reports mediated by self-efficacy. (4) the effect of MSME financial inclusion on the quality of MSME financial statements mediated by self-efficacy. The methodology used in this study is quantitative. The research sample is 103 MSME entrepreneurs in Sleman, Special Region of Yogyakarta. The data was processed using the SmartPLS method The results of the study showed that Accounting Understanding had no effect on the Quality of MSME Financial Statements, MSME Financial Inclusion had a significant effect on the Quality of MSME Financial Statements in Sleman. Self-efficacy is not able to mediate the relationship between Accounting Understanding and Financial Inclusion on the Quality of Financial Statements, but it cannot mediate the relationship between MSME Digitalization and Financial Report Quality.
Analisis Manajemen Keuangan Perolehan dan Pengelolaan Panti Asuhan Terhadap Kesejahteraan Anak: Studi Kasus pada Panti Asuhan Al-Kahfi Surabaya Arma Yuli Fitriasari; Hwihanus Hwihanus
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 4 No. 1 (2024): MARET: JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v4i1.2661

Abstract

This research analyzes the financial management of the acquisition and management of orphanages on the welfare of children at the Al-Kahfi orphanage located in Surabaya. The aim of this research is to answer how the financial management of the orphanage acquires and manages it, whether the implementation of financial reports is in accordance with the principles of financial reporting, how the orphanage evaluates the impact of their financial management on the welfare of the children. The research method used is qualitative using data triangulation. The result obtained is that the orphanage receives fixed funds from each household and then these funds are used for the children's needs. The application of financial reports for orphanages is in accordance with accounting standards. The impact of its management on children's welfare, children can go to school and children's rights are fulfilled.
Analisa Fundamental Makro dan Struktur Kepemilikan dengan variabel intervening Struktur Modal, Manajemen Laba, dan Kinerja Keuangan yang berpengaruh terhadap Nilai Perusahaan : Studi Kasus: Sub. Sektor Semen yang terdaftar di Bursa Efek Indonesia Tahun 2020-2022 Veren Putri Shamaya; Hwihanus Hwihanus
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 4 No. 1 (2024): MARET: JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v4i1.2664

Abstract

Developments in the industrial world are currently very rapid, giving rise to tight competition for investors or business actors. As the economy continues to develop, every company wants to demonstrate its best capabilities compared to its competitors, so that to boost operational performance the company requires additional capital. The aim of this research is to find out whether the variables above have an effect on company value. The results of this research are that macro fundamentals, ownership structure, capital structure, earnings management and financial performance have a significant effect on company value.
Pengaruh Fundamental Makro, Fundamental Mikro, Struktur Kepemilikan, Struktur Modal Terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Intervening pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar Di BEI tahun 2020-2022 Amru Karim Alhabsyi; Hwihanus Hwihanus
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 4 No. 1 (2024): MARET: JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v4i1.2665

Abstract

This research aims to examine and analyze the influence of Macro Fundamentals, Micro Fundamentals, Ownership Structure and Capital Structure on Company Value with Financial Performance as an Intervening Variable in Food and Beverage Subsector Companies Listed on the Indonesian Stock Exchange in 2020-2022. The population in this study was 30 food and beverage subsector companies listed on the Indonesian Stock Exchange. The method used in this research is random sampling with a sample size of 15 companies. The data analysis technique in this research uses the Smart PLS (Partial Least Square) program version 4. The research results showed that of the 13 hypotheses created, 6 hypotheses were accepted and 7 hypotheses were rejected. Financial performance as four intervening variables also has insignificant results.
Pengaruh Struktur Modal Terhadap Tax Avoidance dengan Struktur Kepemilikan Sebagai Variabel Intervening Pada Perusahaan Sub Sektor Farmasi Yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2022 Jelita Prakasita Handi Dhaneswara; Hwihanus Hwihanus
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 4 No. 1 (2024): MARET: JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v4i1.2667

Abstract

This research aims to determine the effect of capital structure on tax avoidance by using ownership structure, financial performance and company characteristics as intervening variables. This research is a descriptive quantitative research using a Smart PLS4 based statistical data analysis method, using a purposive sampling technique where the researcher chose to focus the research on pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2020 - 2022. Resulting in 9 hypotheses and one of them shows positive and significant influence, namely the influence of Capital Structure on Ownership structure.
Pengaruh Likuiditas, Solfabilitas, Aktivitas Terhadap Profitabilitas Pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia (BEI) Sabrina Nova Ashara; Hwihanus Hwihanus
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 4 No. 1 (2024): MARET: JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v4i1.2668

Abstract

Financial ratios are an analytical method used to measure and compare the relationship between various items in the financial statements of a company or business entity. Financial ratios are useful for evaluating financial health. Ratios such as liquidity ratios, profitability, and leverage are used to assess how well a company can fulfill its obligations, generate profits, and manage debt. Making investment decisions, investors use financial ratios to assess whether investing in shares or company bonds is a smart choice. Know the company's opportunities and risks in the future. The opportunity factor in financial ratios will influence investors' expectations of the company in the future. The aim of the research is to investigate and identify the extent to which liquidity, solvency and activity have an influence on the profitability of food companies listed on the Indonesia Stock Exchange (BEI). Thus, this research aims to provide a better understanding of the financial factors that influence the performance of food and beverage companies on the Indonesian stock market and how these variables are related to each other.
Analisis Kejelasan Anggaran, Efektivitas Kinerja Anggaran & Pengawasan Keuangan Dalam Pelaksanaan Apbd Tahun 2022 Kota Bltar Theresia Uli Sianturi; Hwihanus Hwihanus
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 4 No. 1 (2024): MARET: JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v4i1.2671

Abstract

This research aims to analyze budget clarity, the effectiveness of the budget team's performance, and regional financial supervision in overcoming implementation problems related to the implementation of the Regional Revenue and Expenditure Budget (APBD) for Fiscal Year 2022 in Blitar City. With a comprehensive analytical approach, this research identifies critical factors that influence the success of APBD implementation, evaluates the level of budget clarity, measures the effectiveness of the budget team's performance, and assesses the role of regional financial supervision. It is hoped that the research results will provide in-depth insight for stakeholders in improving regional financial management and overcoming practical obstacles that may arise in the implementation of the 2022 APBD in Blitar City.
Pengaruh Makro Ekonomi, PBV, Struktur Kepemilikan, dan Kinerja Keuangan Terhadap Nilai Perusahaan: Studi pada Perusahaan Tekstil yang Terdaftar di BEI Pada Tahun 2021-2022 Krisogonus Avio Seleman; Hwihanus Hwihanus
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 4 No. 1 (2024): MARET: JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v4i1.2679

Abstract

This study aims to determine the effect of macroeconomics on financial performance, ownership structure, and firm value as well as the effect of financial performance, PBV, and ownership structure on firm value. The population in this study is textile companies listed on the Indonesia Stock Exchange. Samples were collected from 10 textile companies listed on the Indonesia Stock Exchange during the 2021-2022 period. The data analysis technique uses descriptive statistics using the SmartPLS4 application. The results of this study indicate an insignificant effect of macroeconomics on financial performance, ownership structure and firm value. A significant effect of financial performance is also obtained, while macroeconomics, PBV, and ownership structure have no significant effect on firm value.
Co-Authors A, Diana Indah Sri Lestari P. Abdul Halik Achmad Maqsudi Agus Agus Agus Pawitra Widya Agustin Linda Astuti Aisyah Dewi Ramadhani Al Bina Allysia Safira Putri Palevy Amalia Devi Wulandari Amalia, Devina Shava Amanda, Dian Amin Sadiqin Amru Karim Alhabsyi Anandio Triartomo Ananta, Mufita Dea Anggraini, Diana Indah Sri Lestari Pratiwi Anggun Pratiwi Angraini, Anggella Arfianingrum, Feronika Ari Setyo Wati Ariani, Riska Septi Arma Yuli Fitriasari Arsyana, Adhyasta Cakra Whisnu Asari, Ayu Asmiatiningsih, Sri Asri, Sukma Ataina Rusyda Fauziyah Ataina Rusyda Fauziyah Atikasari, Nandhita Kirana Aulia, Arti Mirza Ayu Fahmi Rosydianah Azel Naufal Aziz, Aminuddin Aziz, Mochamad Baderi, Rahmawati Nur Bariyah, Binti Ro’isatul Batuwael, Marcelia Adriana Bayu Abi Budi Winarno Cindy Desita Putri Claudya Sizika Beatrix Syaiful Dandy Ahmad Drajat DARMONO Devi Wulandari, Amalia Devina Shava Amalia Dicky Satria Ananta Haqq Dika Candra Laili Dinda, Bahiira Albasitha Permata Diva Damai Maharani Divara, Sylvanda Aprilia Djupiansyah Ganie Dwi Kurniawati, Arie Eko Hadi Suyanto Erdiana, Della Erfiani S Wardani Erlina Dinda Safitri Esti Sumirat Fandi Pratama Putra Febri Risnandia Febry Rosady Fillah Ardhi Fadhillah Filzah Primardiningtyas Gabriella Afe Glorya Gilbert Billy Rivaldo Matahurila Hanafi, Roy Hanisa, Layla Haqq, Dicky Satria Ananta Harits Zidni Khatib Ramadhani, Muhammad Hasanah, Deviatul Have Zulkarnaen Hazzar Al Oktha Rahmatika Hesti Ning Tyas Hesti Ning Tyas, Hesti Ning Tyas Hetami, Adietya Arie Imel Osok, Rosania Indrawati Yuhertiana Intan Pandini Isnaeni, Fajar Isnaini Rosyida, Isnaini Izzah, Lidh Iatul Jalib Umar Latuconsina, Jalib Umar Jasman Jasman Jelita Prakasita Handi Dhaneswara Jena Sarita Johan Pahing Heru Waskito Joys Oktavia Santoso Kayla Dedyanti, Mayrilin Kevin Fiorentino Krisogonus Avio Seleman Kustiwi, Irda Agustin Laila, Amar’atus Lavenia, Lisa Lestari, Vivi Duwi Lilik Faiqotul H Lutfika Arifa Faizati Marcelia Adriana Batuwael Marcella Aullia Jayadi Marcellina, Lola Via Maria Alni Lau Go’o Martinus Budiantara, Martinus Matulessy, Zaschia Flanivolya Maulana Ikhrom Ababil Maulana, Moch Abid Athoillah Mei Nurlinda Mevelia, Veronika Christine Misse, Rheinata Audreyna Moch Iqbal Romadhon Mochamad Aziz Mufita Dea Ananta Muhammad Bayu Muhammad Nabil Fatwa Muhammad Nur Rohman Syah Muhammad Nuruddin Rasyid Mursyidin Mursyidin Mushfiroh, Luluk Nada Salsabila, Sausan Nanda Pinandita R Narulita, Friska Dhea Nathania Arindha Putri Navandi, Dhony Nekky Rahmiyati Nugraha, Made Yoga Putra NUR INDRIANTORO NUR INDRIANTORO Nuradi Mulya Razaq Nurjana, Yeni Kartika Dewi Nurlinda, Mei Nurrochmah, Aliatus Pandin, Maria Yovita R Patricia Channelia Wea Pradhani, Tri Buana Wira Pranoto, Adam Joyo Primardiningtyas, Filzah Putera, Muhammad Tommy Fimi Putri Adelia Siregar Putri, Icha Aulia Putri, Nabila Amelia Putri, Shalsa Billa Eka Rahayu, Sucik Rakmat Dwi Anugrah Putra Ramadanthy, Fernianda Wahyu Ramadhan Adin Nugroho Ramadhani, Aisyah Dewi Ramadhani, Muhammad Harits Zidni Khatib Ramdani Abdullah Mukhyi Rastafael, Yoel Ratnawati , Tri Rheinata Audreyna Missel Rihi, Elsy Margaritha Prastisye Rizky Daniar Syah Putra Rohman , Rizal Arsy Asy Rohmawati, Ade Putri Indri Romadhon, Moch Iqbal Romadhoni, Gustaf Ikhsan Roy Hanafi Rozzi Rahmawati, Septiana Rustam Rustam Sabrina Nova Ashara Sabrina, Celine Amanda Sarifatul Safitri, Uhti Noer Choliza Safitrih, Nurul Amalia Salih, Lea Berliana Jeni Salsabela, Dania Salsabila Aprilia Salsabila, Sausan Nada Sari Indah Setio Maria Savsavubun Sari, Ananta Kumala Sari, Stefani Sariah Sariah Sausan Nada Salsabila Septia Wicaksono Seran, Maria Dinda Ayu Rosari Luruk Sholiqah, Suci Nurlayli Alimatu Siti Mujanah Slamet Riyadi Slamet Riyadi Soraya, Aya Soraya, Bunga Suci Harira Sari Hatuina Sudarynianto Nurathaya Sutarto Suhari Suhari Sukamto Sukamto Suwarno Suwarno Syahputra, Dicky Syukroni, Muhammad Amar Tangpen, Lebrina Lorince Theresia Uli Sianturi Titiek Rachmawati Tommy Fimi Putera, Muhammad Tri Ratnawati Tri Ratnawati Tri Ratnawati Tussi Sulistyowati Tyas, Hesti Ning Uhti Noer Choliza Safitri Ulfa S, Chairia Veren Putri Shamaya Wardani, Farah Arda Wardani, Megasuciati Wicaksono, Septia Widiya, Heni Widyanti, Novita Melliyana Wiwit Lusiana Wulandari, Ayu Lus Wulandari, Indri Widya Yolanda Maghdalena Sihaloho Yucha, Nikma Yunita Budi Alifya Miranti Zaenal Arifin Zaenal Arifin