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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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Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Transportation Other

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Analisis Penerapan Sistem Pengendalian Personel Pada PT ABC Surabaya Michael Revelin Ervan Septian; Paramita Nidan Paramesti; Hwihanus Hwihanus
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2481

Abstract

The purpose of this research is to determine the implementation of the personnel control system at PT ABC Surabaya. The research method used is a descriptive qualitative method while data collection methods are carried out through interviews, documentation and observation. The research results show that the implementation of the personnel control system at PT ABC Surabaya has been implemented effectively except for the placement element.
Analisis Penerapan Pengendalian Manajemen Pada PT. Indomarco Prismatama Linda Novia Sari; Safa Wildanul Arfi; Hwihanus Hwihanus
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2572

Abstract

The purpose of this study was to determine the application of management control at PT Indomarco Prismatama. This research uses a qualitative descriptive method. The data sources in this study use primary data sources, namely the results of interviews with a resource person who works at the company. In addition, this study also uses secondary data sources obtained by reading existing articles to complement the data needed in this study. Indomaret faces a number of problems related to its business operations, but Indomaret has taken proactive steps to overcome these challenges. Management control is very influential on the development of a company
Pengaruh Keputusan Investasi, Keputusan Pendanaan, Struktur Modal terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Intervening pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Devira Larasati; Hwihanus Hwihanus
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2579

Abstract

With financial performance as an intervening variable, this study tries to test and assess the relationship between capital structure, funding decisions, and investment decisions on firm value in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange. All food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange between 2020 and 2022 are the population in this study. Purposive sampling is the method used to obtain samples in this study. Ten companies that fit the research requirements were found using purposive sampling technique. Partial Least Square was used in data analysis and hypothesis testing in this study. There are 7 hypotheses in this study. The results prove that there are 6 hypotheses that have a negative and insignificant effect. While 1 hypothesis has a positive and insignificant effect.
Peranan Audit Manajemen Untuk Menilai Efektivitas, Efisiensi Dan Kinerja Karyawan Sumber Daya Manusia Terhadap PT. Sarana Mentari Cemerlang Surabaya Novia Mega Putri; Hwihanus Hwihanus
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2585

Abstract

This study focuses on audit management of human resources at PT. Sarana Mentari Cemerlang Surabaya, with an emphasis on employee productivity, efficiency, and work quality. The method of data collection that is used is deskriptif, which involves gathering data through observations and wawancara. The subject of analysis is the employee of the company. The type of data that is used is qualitative, with initial data from employees and human resource management. The study's findings indicate that while the company's human resource management program has good potential, its implementation is still subpar. Programs for hiring, selection, training, and employee development turned out to be very effective, even though there is still room for improvement. Penilaian kinerja karyawan dianggap baik, notwithstanding the possibility of bias arising from a closed session. The compensation program and the JASA balas seem to be working well, but improvements are needed to raise the level of transparency and keadilan. Programs for health and safety at work are doing well, but home improvement needs to be improved. Although the work-related stress reduction program appears to be effective, it is recommended to increase employee turnover in PHK.
Audit Manajemen Sumber Daya Manusia Untuk Menilai Efektivitas Dan Efisiensi Terhadap Fungsi Rekruitmen, Pelatihan Dan Pengembangan Karier, Dan Penilaian Kinerja Sumber Daya Manusia Pada PT. Limpah Mas Indonesia (LMI) Cabang Surabaya Anastasya Mechta Mediana; Hwihanus Hwihanus
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2586

Abstract

This research aims to assess the effectiveness and efficiency of the recruitment, training and career development functions, as well as assessing the performance of PT's human resources (HR). Limpah Mas Indonesia (LMI) Surabaya Branch. This research uses a qualitative descriptive research method with data collection techniques in the form of observation, interviews and questionnaires. The research results show that the functions of recruitment, training and career development, as well as employee performance assessment at PT. Limpah Mas Indonesia (LMI) Surabaya Branch has been running effectively and efficiently. Based on the audit findings, several recommendations for PT. Limpah Mas Indonesia (LMI) Surabaya Branch as input material that can be used in improving recruitment, training and development functions, as well as performance appraisals, among which companies must document work agreements, company regulations and policies in writing to provide legal certainty for employees and the company, evaluation employee training and career development programs are carried out regularly, companies should add more diverse performance assessment methods to provide a more comprehensive picture of employee performance.
Analisis Pemberian Insentif Dalam Meningkatkan Motivasi Dan Kinerja Karyawan Studi Kasus Perusahaan Tour Travel PT. Menara Dunia Tour Travel Di Surabaya Meiyola Krisma Agatha; Rizki Luthfi Aulia; Hwihanus Hwihanus
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2610

Abstract

The purpose of this research is to find out: (1) Providing incentives in an effort to improve employee performance at the travel tour company PT. Menara Dunia Tour Travel which has been running, (2) How incentives should be given in an effort to improve the performance of PT. Menara Dunia Tour Travel. This research method uses a qualitative descriptive approach. Data collection techniques include direct interviews with company leaders and employees, observation and documentation. The research results show (1) The incentive system provided by the company to its employees is in the form of material and non-material incentives in the form of bonuses, social security, awards, work training and joint holidays. Meanwhile, the things that drive employee performance and motivation are employee quality, employee quantity, and employee attendance or discipline. The results of this research are that providing incentives can increase work enthusiasm in increasing achievement, increase loyalty, discipline and responsibility for the position, and most importantly can improve employee performance, (2) By looking at the results of the analysis which shows that the program The incentives implemented by PT. Menara Dunia Tour Travel For this reason, companies are expected to be able to maintain and improve their policy of providing incentives in an effort to improve employee performance.
Analisis Fundamental Makro, Struktur Kepemilikan, Fundamental Mikro Terhadap Nilai Perusahaan Dengan Manajemen Laba, Kinerja Keuangan dan Karakteristik Perusahaan Pada Perusahaan Sub Sektor Pertambangan Yang Terdaftar Bursa Efek Indonesia 2018-2023 Arfindo Hermawan; Hwihanus Hwihanus
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3130

Abstract

This research aims to analyze whether there is an influence of Macro Fundamental Analysis, Ownership Structure, Micro Fundamentals on Company Value with Profit Management, Financial Performance and Company Characteristics in Mining Sub Sector Companies Listed on the Indonesian Stock Exchange 2018-2023. The research used in the research is quantitative method research. The type of data used in this research is secondary data obtained from searching and reviewing annual reports of mining companies listed on the BEI (Indonesian Stock Exchange) for the period 2018 - 2023 via the official website www.idx.co.id, the company's official website, and use supporting journals related to this research. The samples used were 6 mining companies selected using a purposive sampling method, then processed or analyzed using the Smart-PLS version 4 application. The results of this research show that Micro Fundamentals have no significant effect on Company Characteristics, while Macro Fundamentals and Ownership Structure have a significant effect. on Company Characteristics. Micro Fundamentals and Ownership Structure do not have a significant influence on Financial Performance, while Macro Fundamentals have a significant influence on Financial Performance. Macro Fundamentals, Micro Fundamentals and Ownership Structure do not have a significant effect on Earnings Management. Macro Fundamentals, Micro Fundamentals, Company Characteristics, Financial Performance, Earnings Management and Ownership Structure do not have a significant effect on Company Value.
Good Corporate Governance dalam Agresivitas Pajak pada Perusahaan Pertambangan di Bursa Efek Indonesia Desta Adelia Putri; Hwihanus Hwihanus
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3335

Abstract

This study aims to determine the relationship between leverage, company characteristics, and financial performance with illegal tax aggressiveness in mining companies listed on the Indonesia Stock Exchange in 2019-2022. The research method used is quantitative with secondary data. The population of this study are mining sector companies listed on the Indonesia Stock Exchange in 2019-2022. The sample obtained was 10 companies using purposive sampling method. Data analysis using SmartPLS. The results showed that leverage, company characteristics, and financial performance had no significant effect on tax aggressiveness. This means that mining companies that have high leverage, poor company characteristics, and poor financial performance do not tend to practice tax aggressiveness. In addition, good corporate governance cannot moderate the relationship between leverage, company characteristics and financial performance with tax aggressiveness. This means that leverage, company characteristics and financial performance still have a significant influence on tax aggressiveness, even though the company has good corporate governance.
Pengaruh Fundamental Makro, Kinerja Keuangan, Struktur Modal, Konservatisme Akuntansi dan Struktur Kepemilikan terhadap Manajemen Laba pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Desfi Dwi Sulistyana; Hwihanus Hwihanus
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 2 (2025): 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.v3i2.3746

Abstract

This study aims to determine the effect of macro fundamentals, financial performance, capital structure, accounting conservatism, and ownership structure on earnings management. This study was conducted on pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2019-2023. The number of samples used in this study was 11 companies with a purposive sampling method. Hypothesis testing in this study uses analysis on the Smart-PLS application with the Outer Model and Inner Model tests. The results of this study indicate that macro fundamentals, financial performance, capital structure, accounting conservatism, and ownership structure do not have a significant effect on earnings management. Macro fundamentals do not have a significant effect on financial performance. Macro fundamentals do not have a significant effect on capital structure. Financial performance has a significant effect on capital structure. Macro fundamentals, capital structure, and ownership structure do not have a significant effect on accounting conservatism. Financial performance has a significant effect on accounting conservatism. Macro fundamentals and financial performance do not have a significant effect on ownership structure.
Analisis Biaya Relevan untuk Pengambilan Keputusan Menerima atau Menolak Pesanan Khusus pada CV. Prek Jhon Mustafiyatus Nur Lailina; Hwihanus Hwihanus
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 2 (2025): 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.v3i2.3747

Abstract

Mustafiyatus Nur Lailina, 2024. Relevant Cost Analysis for Decision Making to Accept or Reject Special Orders at CV. Prek John. Supervised by Dr. Hwihanus. S.E., M.M., C.M.A. This research aims to find out how to analyze relevant costs in making decisions to accept or reject special orders on CV. Prek John. The problem is the extent to which relevant cost analysis plays a role in management decision making to accept or reject special orders. The research object is CV. Prek Jhon whose address is Jalan Wunut Porong. This research uses quantitative descriptive methods using interviews, observation and data analysis as sources. With a research approach, understanding cost analysis is relevant in making decisions to accept or reject special orders. The research results show that in determining orders using relevant costs using the variable costing method, a profit of IDR 5,480,000 is obtained by eliminating the fixed element, namely equipment maintenance costs. So, a special order of 2,000 boxes of Crispy Jhon 2 using variable costing is better accepted.
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