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All Journal Akuntansi'45 EKONOMIKA45 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Pengabdian Mandiri Cendekia: Jurnal Ilmu Sosial, Bahasa dan Pendidikan Gemilang: Jurnal Manajemen dan Akuntansi Optimal: Jurnal Ekonomi dan Manajemen Journal of Creative Student Research Jurnal Mutiara Ilmu Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Manajemen dan Ekonomi Kreatif Jurnal Kendali Akuntansi Jurnal Manajemen Riset Inovasi Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Journal of Management and Creative Business Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Riset dan Inovasi Manajemen Ethics and Law Journal: Business and Notary Jurnal Akuntan Publik Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Riset Ilmu Manajemen Bisnis dan Akuntansi Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Pusat Publikasi Ilmu Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Intellektika: Jurnal Ilmiah Mahasiswa Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Jurnal Ekonomi dan Pembangunan Indonesia Ekonomi Keuangan Syariah dan Akuntansi Pajak Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan Jurnal Inovasi Ekonomi Syariah dan Akuntansi International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting Venus: Jurnal Publikasi Rumpun Ilmu Teknik Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Bisnis, Ekonomi Syariah dan Pajak International Journal of Educational Research Pajak dan Manajemen Keuangan Fundamentum: Jurnal Pengabdian Multidisiplin
Hwihanus Hwihanus
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Analisa Karakteristik Perusahaan, Opini Audit, Struktur Modal, Struktur Kepemilikan Terhadap Kinerja Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi pada Perusahaan Tekstil dan Garmen Nur Fitroten Dian Sari; Hwihanus Hwihanus
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 1 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i1.712

Abstract

This study aims to analyze the effect of company characteristics, audit opinion, capital structure, and ownership structure on company performance with Good Corporate Governance (GCG) as a moderating variable in the textile and garment industry listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The results showed that company characteristics have a significant effect on audit opinion, ownership structure, and capital structure, but have no effect on company performance. Audit opinion, capital structure, and ownership structure also have no significant effect on company performance. In addition, GCG cannot moderate the relationship between these variables and company performance. This study emphasizes the importance of internal corporate management and evaluation of GCG implementation to improve the competitiveness of companies in facing global challenges.
Pengaruh Literasi Keuangan dan Gaya Hidup Terhadap Perilaku Pengelolaan Keuangan pada Mahasiswa Akuntansi Universitas 17 Agustus 1945 Surabaya Diana Indah Sri Lestari P. A; Hwihanus Hwihanus
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 4 (2024): Oktober : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i4.2621

Abstract

This study aims to analyze the influence of financial literacy and lifestyle on the financial management behavior of accounting students at the University of 17 August 1945 Surabaya. The research uses a qualitative approach, collecting data through open-ended questionnaires distributed to five students. The results show that financial literacy plays a significant role in helping students manage their finances, such as prioritizing academic needs and saving. However, a consumptive lifestyle influenced by social media can pose challenges in financial management, especially when students are more influenced by trends than the financial knowledge they possess. This study concludes that the development of financial literacy programs among students is necessary to promote healthy financial habits and achieve better financial well-being.
ANALISIS PERANAN DAN KEGUNAAN SISTEM INFORMASI AKUNTANSI PADA PT KURNIA EKA NUSA YANG BERBASIS ACCURATE-DEKSTOP Yuli Meliana; Hwihanus Hwihanus
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 1 (2023): Januari : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (151.471 KB) | DOI: 10.30640/inisiatif.v2i1.537

Abstract

An accounting information system is a collection of resources such as people and equipment that have been set up to manage and transform data into information. Accounting information systems are very important for all companies, both service companies, trading and manufacturing companies. Because besides being useful as a recording of the company's financial statements, it can also find out what the company's development is like every year. This study aims to determine the role and usefulness of the Accounting Information System used in managing financial data so that it is more effective at PT Kurnia Eka Nusa. In a company, the income and expenditure cycle is important. For economic growth, it can be seen from the two cycles. PT Kurnia Eka Nusa is a trading company engaged in industry and. Data collection methods used literature review and library research. The data source used is by conducting interviews with company owners, from an overview of the company, documents used by the company such as sales documents, travel documents, invoices in the company, organizational structure to job desks for each division and guidelines for company procedures regarding income and expenses. accounting information system. This case study shows that sales operations still have some deficiencies and companies can develop an accurate desktop system developed into an accurate online one to maximize system performance.
PERANAN SISTEM INFORMASI AKUNTANSI SEBAGAI ALAT DALAM PENGAMBILAN KEPUTUSAN MANAJEMEN PADA PT. BPR BUDISETIA Fitri Sulistiyana; Hwihanus Hwihanus
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 1 (2023): Januari : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (83.436 KB) | DOI: 10.30640/inisiatif.v2i1.538

Abstract

The accounting information system is needed by all parties, for internal and external to the company. The accounting information system will be one of the bases for making financial management decisions. Accounting information is obtained from the process of processing economic events which include collection, measurement, and processing. Accounting information can serve as a stimulus to achieve there is a problem with how actual performance records are presented Goals are set in budgets or notified to managers They fail to meet their production or profit targets Predetermined field studies are carried out by conducting on-site research at PT. BPR Budisetya. Literature research by collecting theoretical data Sourced from books, magazines and literature related to the issue discussed. Analysis of Accounting Information Systems management decisions are made through comparisons between theories to review the differences from the existing reality.
PENGARUH PENERAPAN PAJAK KARBON PADA PERUSAHAAN PENERBANGAN TERHADAP KELANGSUNGAN BISNIS, HARGA TIKET DAN KEPUTUSAN PENUMPANG Intan Pandini; Hwihanus Hwihanus
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 2 (2023): April : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i2.784

Abstract

Carbon tax ialah pajak yang dikenakan karena pemakaian bahan bakar berbasis karbon. Di Indonesia, diatur dalam UU HPP dan Perpres 98/2021 tentang Penyelenggaraan NEK. Penelitian dilakukan dengan tujuan menganalisis pengaruh diterapkannya pajak karbon pada perusahaan penerbangan bagi kelangsungan bisnis, harga tiket dan juga keputusan atau perilaku penumpang. Penelitian dilakukan dengan metode literature review yakni bersumber pada studi-studi terdahulu yang telah ada. Ditemukan hasil bahwa terdapat hubungan antara pajak karbon dengan kelangsungan bisnis, dimana dengan membayar biaya karbon akan membuat perusahaan mengalami penurunan keuntungan, karenanya biaya dibebankan pada penumpang dengan cara peningkatan harga tiket, inilah yang juga mengakibatkan keputusan penumpang karena tingginya harga tiket akan membuat permintaan menjadi menurun.
Analisa Fundamental Makro, Fundamental Mikro, Kinerja Keuangan, Kepemilikan Perusahaan, DAR berpengaruh Nilai Perusahaan dengan Struktur Kepemilikan Sebagai Indikator Moderating Pada Perusahaan Food and Beverage yang Terdaftar Pada Bursa Efek Indonesia Devina Shava Amalia; Hwihanus Hwihanus
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 1 (2025): Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v2i1.759

Abstract

The purpose of this study was to determine the effect of macro fundamentals, micro fundamentals, financial performance, and company ownership on the value of companies with state ownership structures listed on the Indonesia Stock Exchange in 20219 to 2023. This research uses a quantitative descriptive approach using secondary data for independent and dependent variables. Data is obtained from financial reports, annual reports, and various online platforms including the Indonesia Stock Exchange website. This research targets all state-owned companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, with six companies selected using the random sampling method. The results of hypothesis testing show that one independent variable has a significant influence on the dependent variable, while the other eight variables do not have a significant influence on firm value.
Analisis Pengaruh Struktur Modal, Struktur Kepemilikan, dan Karakteristik Perusahaan berpengaruh pada Nilai Perusahaan dengan Kinerja Keuangan dan Manajemen Laba sebagai Variabel Intervening pada Perusahaan Manufaktur Sub Sektor Semen Periode 2019-2023 Della Widyasari; Hwihanus Hwihanus
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 1 (2025): Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v2i1.770

Abstract

Firm value is an overall measure of the economic value of a company that includes asset value, profit-making ability, and future growth potential. This study aims to analyze the effect of capital structure, ownership structure, and company characteristics on firm value with financial performance and earnings management as intervening variables in cement sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The research method used is a quantitative method with a secondary data analysis approach obtained from the company's financial statements and annual reports. The results showed that capital structure has a significant negative effect on earnings management and financial performance, but not significant on firm value. Ownership structure is not significant to all variables. Firm characteristics have a significant positive effect on earnings management and firm value. Earnings management has a significant positive effect on firm value, while financial performance has a positive but insignificant relationship. These findings provide practical implications for company management in designing optimal financial strategies to improve company performance and value, as well as for investors in making investment decisions based on relevant financial indicators.
Pengaruh Fundamental Mikro, Profitabilitas Terhadap Nilai Perusahaan Dengan Struktur Kepemilikan, Struktur Modal sebagai Variabel Intervening di Perusahaan BEI Diah Indri Anggriyanti; Hwihanus Hwihanus
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 1 (2025): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i1.3544

Abstract

The purpose of this study is to analyse the effect of Micro Fundamentals (X1) and Profitability (X2) on firm value with Ownership Structure (Z1) and Capital Structure (Z2) as intervening variables in companies listed on the Indonesia Stock Exchange (IDX). The independent variables used are micro fundamentals with indicators of DR, LDR, and DCR, and profitability with indicators of GPM, NPM, and ROE. Intervening variables include ownership structure (Type of Ownership, Type of Shareholders, Number of Board of Commissioners) and Capital Structure (Z2), namely (EBIT, LTDER, DAR). The dependent variable analysed is Firm Value (Y) which is measured using ROA, EPS, and PER. The research method uses quantitative methodology with secondary data consisting of company balance sheet reports during a certain period. The SmartPLS 4 application was used to conduct data analysis to test the relationship between variables. The study results prove that Micro Fundamental (X1) has no significant direct influence on Firm Value (Y), but has a significant influence on capital structure. Profitability (X2) has a significant effect on Firm Value (Y). Capital Structure (Z2) also plays a significant role as an intervening variable in the relationship between Micro Fundamental (X1) and Firm Value (Y). These findings provide important insights for company management and investors in managing financial structure to increase Firm Value (Y).
Analisa Fundamental Makro, Struktur Kepemilikan terhadap Nilai Perusahaan dengan Manajemen Laba, Kinerja Keuangan, Good Corporate Governance sebagai Variabel Intervening pada Perusahaan Food and Beverage di Indonesia Ataina Rusyda Fauziyah; Hwihanus Hwihanus
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 4 (2025): Oktober: Jurnal Mutiara Ilmu Akuntansi (JUMIA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3572

Abstract

The food and beverage industry in Indonesia has an important role in the national economy, but faces challenges in maintaining competitiveness and increasing firm value. This study aims to analyze the effect of macroeconomic fundamental analysis and ownership structure on firm value in the food and beverage sector, with earnings management, financial performance, GCG as intervening variables. A quantitative approach is used to identify the relationship between variables, using secondary data from the annual financial statements of companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Data analysis was carried out using Smart-PLS software. The results showed that none of the hypotheses were accepted.
Pengaruh Struktur Modal, Manajemen Risiko, Kebijakan Dividen, dan Ukuran Perusahaan terhadap Pertumbuhan Perusahaan pada Perusahaan Perbakan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Siti Nurul Hidayati; Hwihanus Hwihanus
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 4 (2025): Oktober: Jurnal Mutiara Ilmu Akuntansi (JUMIA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3576

Abstract

This study aims to evaluate the effect of capital structure, risk management, dividend policy, and company size on the growth of banking companies listed on the Indonesia Stock Exchange during the 2019-2023 period. Using a quantitative approach and Partial Least Squares (PLS) analysis method, the research data was obtained from the company's financial statements and the official website of the Indonesia Stock Exchange. The results showed that capital structure has a significant negative effect on risk management, but does not have a significant impact on firm growth. Risk management shows a positive influence on firm growth, although not significant. Dividend policy has a significant negative effect on risk management and has no significant impact on firm growth. On the other hand, firm size shows a significant positive effect on risk management, but not significant on firm growth. These findings emphasize the importance of balance in capital and risk management to support firm growth. This study contributes to the financial management literature and offers practical insights for banking firms, investors, and regulators in an effort to support the growth of the banking sector in Indonesia.
Co-Authors Achmad Bagas Djuan Rajendra Ajeng Rossantika Sari Alifiarisma Maricar Amru Karim Alhabsyi Ananta Kumala Sari Anastasya Mechta Mediana Anggun Veby Safitriana Anindya Frysa Irsyadi Anita Eka Pratiwi Aprilia Tri Kurniawati Arfenita Cahyaningrum Arfindo Hermawan Arizza Zulia R.J Arma Yuli Fitriasari Ataina Rusyda Fauziyah Ayu Asari Bernike Trivena Noveliana Cailah Nasywa A. Cailah Nasywa Afrila Charisma Bayu Ramadhan Chintya Anggun Lestari Christine Cicilia Saputra Dela Wahyu Putri Awanda Delila Pandora Harlacxienty Della Widyasari Desfi Dwi Desfi Dwi Sulistyana Desta Adelia Putri Devina Shava Amalia Devira Larasati Diah Indri Anggriyanti Diana Indah Sri Lestari P. A Dicky Satria Ananta Haqq Dyah Putri Agustin Dyah Rini Prihastuty Elmiano Artanto Epot Erong Esther Tioma Nauly Pardede Fara Brygita Ramadhani Faradilla Mega Maharani Febi Theresia Immanuel Febrianti Novita Fitri Sulistiyana Grace Lodita Hatumena Hana Damayanti Tarihoran Hazzar Al Oktha Rahmatika Henitha Nadia Kristy Herny Ria Mandag Icha Aulia Putri Imeltiana Imeltiana Indhira Ridho Abdhilla Intan Pandini Jelita Prakasita Handi Dhaneswara Jessica Violita Hadi Joanne Intania Rut Simunapendi Joshua Yonathan Sugianto Joys Oktavia Krisogonus Avio Seleman Kristiana Greta Calosa Kurnia Illa Allodya Latifatul Qulub Layyina Humairoh Linda Novia Sari Lisa Ovelia Lisrotul Munawaroh Maidatus Zahroh Marcella Trianita Abur Maria Yuliana Postel MartaUli Septiana Manalu Mayrilin Kayla Dedyanti Mei Nurlinda Meiyola Krisma Agatha Michael Revelin Ervan Septian Mirana Lavenia Moch Iqbal Romadhon Muhammad Indra Wardana Mukhamad Sholikudin Mustafiyatus Nur Lailina Naafika Rachma Rozani Nabila Febriyana Nadya Andreyanto Narastri, Maulidah Naula Chantika Putri F Nelya Arofatin Neneng Musyrifatul Amelia Ni Luh Ayu Atmi kamaratih Ninda Maya Firnanda novia Mega Putri Novita Permatasari Novita Rahmawati Nur Fitroten Dian Sari Nurmala Galuh Pramesthi Nurul Laily Oktaviani Paramita Nidan Paramesti Patricia Channelia Wea Paulino da Costa Ferreira Pramita Studiviany Soemadijo Putri Ayu Evitasari Putri Nadiya Puspitasari Putri Rahayu Refi Tri Anika Reinatto Yakobus Pati Agon Atakelan Ricky Zakaria Winarno Rio Duana Putra Rivaldo Martadinata Anthonie Rizal Arsy Asy Rohman Rizka Maya Shova Rizki Luthfi Aulia Rizky Abdhul Kharim Rosaria Rudeng Rulis Setyowati Ruri Istia Damayanti Sabrina Nova Ashara Safa Wildanul Arfi Salma Dewi Ambarsari Salsabila Alya Maharany Salva Dewi Ambarwati Selma Nevira Shinta Putri Sevira Pahlevi Santoso Sindy Utami Siti Lailatus Saidah SITI NURUL HIDAYATI Sofinatus Solikhah SRI RAHAYUNINGSIH Stefani Sindita Sari Sudarynianto Nurathaya Sutarto Sullicyanna Luna Bianca Sumantri Sumantri Sunia Apriyono Syahna Shinta Yunari Sylvanda Aprilia Divara Tasya Nurhalyza Theresia Uli Sianturi Titin Nur Azizah Titus Gustiagung Grace Widya Arta Tri Andjarwati Uhti Noer Choliza Safitri Vera Rambu Nggonngi Veren Putri Shamaya Viona Eka Putri Mardiono Vivi Ade Rivani Vivi Armadhani Yaohan Ad’nnia Jannah Yeni Putri Devi Lestari Yohana Fransiska Natalia Yuli Meliana Yulita Alfonsia Hayon Zufi Yustika Magitasiwi