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All Journal Jurnal Keuangan dan Perbankan JMM17: Jurnal Ilmu Ekonomi dan Manajemen Journal of Indonesian Economy and Business JPM17: Jurnal Pengabdian Masyarakat JEA17: Jurnal Ekonomi Akuntansi Humanis : Jurnal Ilmu-Ilmu Sosial dan Humaniora Journal of Economic, Bussines and Accounting (COSTING) PROFIT Owner : Riset dan Jurnal Akuntansi J-MACC : Journal of Management and Accounting JURNAL PENDIDIKAN TAMBUSAI Jurnal Sains Sosio Humaniora Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi JIA (Jurnal Ilmiah Akuntansi) Business and Finance Journal Jurnal Perilaku dan Strategi Bisnis Jurnal Review Pendidikan dan Pengajaran (JRPP) Economics and Sustainable Development Revitalisasi : Jurnal Ilmu Manajemen JURNAL PIONIR Jurnal Ilmiah Manajemen Kesatuan JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Scientia Jurnal Revenue : Jurnal Ilmiah Akuntansi REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Journal of Economics and Business UBS Jurnal Ilmiah Wahana Pendidikan Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Jurnal Bingkai Ekonomi (JBE) Jurnal Ekonomi Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Nautical: Jurnal Ilmiah Multidisiplin Indonesia Journal of Trends Economics and Accounting Research Jurnal Manajemen Stratejik dan Simulasi Bisnis Jurnal Ekonomi, Bisnis dan Manajemen Journal of Comprehensive Science Asian Journal of Management Analytics Profit: Jurnal Manajemen, Bisnis dan Akuntansi Optimal: Jurnal Ekonomi dan Manajemen Jurnal Masyarakat Mengabdi Nusantara Journal of Student Research Journal of Artificial Intelligence and Digital Business Multiverse: Open Multidisciplinary Journal Jurnal Sosial-Politika Eduvest - Journal of Universal Studies WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) Trending: Jurnal Manajemen dan Ekonomi Business and Investment Review Economos : Jurnal Ekonomi dan Bisnis Ethics and Law Journal: Business and Notary Jurnal Serambi Ekonomi dan Bisnis Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Advances in Accounting, Economics, and Management Journal of Macroeconomics and Social Development IIJSE Journal of Economics, Assets, and Evaluation Neraca Manajemen, Akuntansi, dan Ekonomi Cendikia Pendidikan Journal of Environmental Economics and Sustainability AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) JURNAL AKADEMIK EKONOMI DAN MANAJEMEN International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research ManBiz: Journal of Management and Business Multidisciplinary Indonesian Center Journal Jurnal Ekonomi, Manajemen, Akuntansi JIMEK Scripta Economica: Journal of Economics, Management, and Accounting Ascendia: Journal of Economic and Business Advancement MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis
- Hwihanus
Fakultas Ekonomi Dan Bisnis Universitas 17 Agustus 1945 Surabaya
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Peran modal, teknologi, perubahan iklim dan akses pasar terhadap kesejahteraan petani garam dimediasi pendapatan produksi garam dan dimoderasi peran kelembagaan Riskiyadi, Moh.; Hwihanus, Hwihanus
Nautical : Jurnal Ilmiah Multidisiplin Indonesia Vol. 4 No. 4 (2026): Nautical: Jurnal Ilmiah Multidisiplin Indonesia (In progress)
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/rg1agm90

Abstract

Garam merupakan komoditas yang memiliki peran penting dalam perekonomian negara. Kendati demikian, petani garam masih belum memperoleh kesejahteraan yang memadai. Fenomena tersebut disebabkan berbagai faktor yang memengaruhinya. Penelitian ini bertujuan untuk mengungkap peran modal, teknologi, perubahan iklim dan akses pasar terhadap kesejahteraan petani. Tujuan berikutnya adalah mengungkap pengaruh pendapatan produksi memediasi peran modal, teknologi, perubahan iklim dan akses pasar terhadap kesejahteraan petani. Penelitian ini juga bertujuan untuk menguji pengaruh moderasi peran kelembagaan antara pendapatan produksi garam dengan kesejahteraan petani garam. Metode penelitian ini menggunakan pendekatan kuantitatif ekplanatori yang berlokasi di Madura dengan jumlah sampel 350 petani garam menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa modal, teknologi, dan akses pasar berpengaruh positif signifikan terhadap pendapatan produk garam, sedangkan perubahan iklim berpengaruh negatif signifikan terhadap pendapatan produk garam. Produktivitas produk garam mampu memediasi pengaruh   modal, teknologi, perubahan iklim dan akses pasar terhadap kesejahteraan petani. Peran kelembagaan juga mampu memoderasi peran pendapatan produksi garam terhadap kesejahteraan petani garam. Implikasi penelitian ini sebagai tambahan referensi penelitian lanjutan dan rekomendasi kepada para pemangku kebijakan garam untuk menyejahterakan petani garam.
The Influence of Earnings Per Share, Return on Assets, and Debt to Equity Ratio on Stock Prices of Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) Salihi, Said Saleh; Hwihanus, Hwihanus
Economos : Jurnal Ekonomi dan Bisnis Vol. 8 No. 3 (2025): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v8i3.4131

Abstract

This study aims to analyze the influence of Earnings Per Share (EPS), Return On Asset, and Debt to Equity Ratio on the Stock Prices of Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2021-2023 period. The results of this study are expected to serve as a foundation and reference for analyzing the effect of Earnings Per Share (EPS), Return On Asset, and Debt to Equity Ratio on Stock Prices in the capital market. To obtain data, the author used documentation and literature study methods, while the analysis technique employed was multiple linear regression. The research results tested with the Coefficient of Determination (R Square) showed that Earnings Per Share (EPS), Return on Asset, and Debt to Equity Ratio contribute to Stock Prices by 63.6%. The t-test results indicated that the variables Earnings Per Share (EPS), Return on Asset, and Debt to Equity Ratio do not have a significant individual effect on Stock Prices. The F-test results showed that the variables Earnings Per Share (EPS), Return on Asset, and Debt to Equity Ratio collectively have a significant effect on Stock Prices.
Pengaruh Penggunaan E-Wallet, Teman Sebaya, dan Literasi Keuangan terhadap Perilaku Keuangan Mahasiswa Universitas 17 Agustus 1945 Surabaya melalui Kontrol Diri dan Perilaku Konsumtif Maulana Ikhrom Ababil; Hwihanus, Hwihanus
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/3257ct23

Abstract

The development of financial technology has driven significant changes in the financial behavior of students, particularly through the increasingly widespread use of e-wallets. On the other hand, students are also influenced by social factors such as peers and their level of financial literacy. This study aims to analyze the influence of e-wallet use, peers, and financial literacy on the financial behavior of students at Universitas 17 Agustus 1945 Surabaya, with self-control and consumptive behavior as mediating variables. This study uses a quantitative approach with a survey method. Data were collected through a Likert scale-based questionnaire and analyzed using Structural Equation Modeling (SEM). The results of this study are expected to provide a comprehensive picture of the factors that influence student financial behavior and the role of self-control and consumptive behavior in shaping that behavior. The findings of this study are expected to serve as a basis for educational institutions in designing programs to improve student financial literacy.
Hubungan Cost Estimation Reliability, Sales Volume Forecasting, Dan Cost Structure Flexibility Terhadap Keberhasilan Cost-Volume-Profit Analysis Sebagai Alat Perencanaan: The Relationship of Cost Estimation Reliability, Sales Volume Forecasting, and Cost Structure Flexibility to the Success of Cost-Volume-Profit Analysis as a Planning Tool Rafi, Moch Irsyad Ainur; Aprelianingrum, Ainiyah; Indraswari, Sagung Ayu Dwianjani Trisna; Erong, Elmiano Artanto Epot; Wicaksono, Fajar; Yega Putriani, Apryla Ayu; Hwihanus, Hwihanus; Yovita, Maria
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 5 No. 6 (2025): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v5i6.1121

Abstract

This study aims to analyze the effect of cost estimation reliability, sales volume forecasting, and cost structure flexibility on the effectiveness of Cost-Volume-Profit (CVP) analysis as a managerial planning tool. CVP analysis helps companies understand the relationship between costs, sales volume, and profit, and supports decision-making for operational planning. This research uses a descriptive approach with PT Mayora Indah Tbk as the object of study, a company characterized by complex cost structures and fluctuating market demand. The results indicate that accurate cost estimation, reliable sales forecasting, and flexible cost structures play an important role in improving the reliability of CVP analysis outcomes. The more accurate the estimations and forecasts, and the more adaptable the cost structure, the more effective CVP becomes in supporting profit planning and operational strategy. These findings highlight the importance of a systematic and adaptive estimation and forecasting system within a dynamic business environment.
Perilaku Penggunaan E-Wallet sebagai Alat Pembayaran di Kalangan Mahasiswa Universitas 17 Agustus 1945 Surabaya: Ditinjau dari Aspek Kemudahan, Keamanan, dan Promosi Angelina Wijaya Tan; Hwihanus, Hwihanus
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/f40x0t93

Abstract

This study aims to analyze the influence of ease of use, security, and promotion on e-wallet usage behavior among students at Universitas 17 Agustus 1945 Surabaya. The background of this study stems from the increasing adoption of e-wallets among students, which is not always accompanied by consistent usage behavior, thus requiring an understanding of the factors that encourage or hinder actual usage. This study uses a quantitative approach with an explanatory method. Data were collected through a Likert scale questionnaire distributed to students who use e-wallets, then analyzed using Partial Least Square–Structural Equation Modeling (PLS-SEM). The results show that ease of use has a positive and significant effect on e-wallet usage behavior. This means that the easier the application is to learn, understand, and use, the higher the intensity of student usage. Conversely, the variables of security and promotion do not have a significant partial effect, even though both have a positive direction of influence.
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 Angelina Wijaya Tan Anggraini, Diana Indah Sri Lestari Pratiwi Anggun Pratiwi Angraini, Anggella Aprelianingrum, Ainiyah 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 Chava Annastasia Candra 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 Erong, Elmiano Artanto Epot 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 Indraswari, Sagung Ayu Dwianjani Trisna 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 Maulidah Narastri Mei Nurlinda Mevelia, Veronika Christine Misse, Rheinata Audreyna Moch Iqbal Romadhon Mochamad Aziz Moh. Riskiyadi Mufita Dea Ananta Muhammad Bayu Muhammad Nabil Fatwa Muhammad Nur Rohman Syah Muhammad Nuruddin Rasyid Muhammad Taufiq Hidayat Mursyidin Mursyidin Mushfiroh, Luluk Nada Salsabila, Sausan Nanda Pinandita R Narulita, Friska Dhea Nathania Arindha Putri Navandi, Dhony Nekky Rahmiyati Nova Melinda Isnaini 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 Rafi, Moch Irsyad Ainur 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 Salihi, Said Saleh 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, Fajar Wicaksono, Septia Widiya, Heni Widyanti, Novita Melliyana Wiwit Lusiana Wulandari, Ayu Lus Wulandari, Indri Widya Yega Putriani, Apryla Ayu Yolanda Maghdalena Sihaloho Yovita, Maria Yucha, Nikma Yunita Budi Alifya Miranti Zaenal Arifin Zaenal Arifin