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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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Analisis Pengaruh Digital Marketing Terhadap Peningkatan Penjualan UMKM di Era Pasca Pandemi Sudarynianto Nurathaya Sutarto; Hwihanus Hwihanus
Jurnal Manajemen dan Ekonomi Kreatif Vol. 3 No. 1 (2025): Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v3i1.520

Abstract

This study aims to analyze the influence of digital marketing on increasing sales of Micro, Small, and Medium Enterprises (MSMEs) in the post-pandemic era. Along with technological developments and changes in consumer behavior, MSMEs are faced with the challenge of adopting digital marketing strategies to increase competitiveness and maintain business continuity. This study uses a quantitative method with data collection through a survey of 100 MSME actors in various sectors. The data obtained was analyzed using multiple linear regression to determine the relationship between digital marketing variables (social media use, marketplace, and paid advertising) to increase sales.
FUNDAMENTAL MAKRO, CSRD MEMPENGARUHI KINERJA PERUSAHAAN DENGAN STRUKTUR KEPEMILIKAN, STRUKTUR MODAL DAN OPINI AUDIT SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SUB SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021 Sumantri Sumantri; Hwihanus Hwihanus
Journal of Creative Student Research Vol. 1 No. 3 (2023): Juni : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v1i3.1794

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh fundamental makro,csrd mempengaruhi kinerja perusahaan dengan struktur kepemilikan, struktur modal dan opini audit sebagai variabel intervening. Populasi dalam penelitian ini adalah seluruh perusahaan infrastruktur sub sektor telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2021. Teknik analisis data dan pengujian Hipotesis menggunakan Partial Least Square dengan uji outer model dan inner model. Hasil penelitian ini membuktikan bahwa Fundamental makro tidak berpengaruh signifikan terhadap Struktur kepemilikan, Fundamental makro tidak berpengaruh signifikan terhadap kinerja perusahaan, Fundamental makro tidak berpengaruh signifikan terhadap Struktur modal, Fundamental makro tidak berpengaruh signifikan terhadap Opini audit, CSRD tidak berpengaruh signifikan terhadap Struktur kepemilikan, CSRD tidak berpengaruh signifikan terhadap Struktur modal , CSRD tidak berpengaruh signifikan terhadap Opini audit, CSRD tidak berpengaruh signifikan terhadap Kinerja perusahaan, Struktur Kepemilikan tidak berpengaruh signifikan terhadap Kinerja perusahaan, Struktur modal terdapat pengaruh signifikan terhadap Kinerja perusahaan, Opini audit tidak berpengaruh signifikan terhadap Kinerja perusahaan
PERANAN SISTEM INFORMASI AKUNTANSI TERHADAP PERKEMBANGAN USAHA MIKRO KECIL MENENGAH (UMKM) PADA HISANA FRIED CHICKEN DI SURABAYA Ajeng Rossantika Sari; Hwihanus Hwihanus
Journal of Management and Creative Business Vol. 1 No. 1 (2023): January: Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (99.101 KB) | DOI: 10.30640/jmcbus.v1i1.534

Abstract

Usaha Mikro Kecil, dan Menengah (UMKM) digambarkan sebagai sektor yang mempunyai peranan yang sangat penting dalam pembangunan di Indonesia. Pada Usaha Mikro, Kecil, dan Menengah (UMKM) perlu dilakukan pemberdayaan dan dikembangkan secara terus menerus dengan berusaha mengurangi kendala yang dialami Usaha Mikro, Kecil, dan Menengah (UMKM), sehingga mampu memberi kontribusi lebih maksimal terhadap peningkatan kesejahteraan masyarakat. Mayoritas permasalahan yang dialami oleh pelaku UMKM adalah belum dapat memisahkan antara catatan keuangan pribadi dan bisnis dan masih rendahnya pemahaman akan analisis laporan keuangan sehingga dibutuhkan keterampilan akuntansi untuk mengatasi hal tersebut. Peranan Sistem Informasi Akuntansi untuk usaha kecil menengah (UKM) tidak jauh berbeda dengan yang sudah diaplikasikan pada perusahaan – perusahaan besar. Penerapan Sistem Informasi Akuntansi memudahkan pelaku bisnis terutama para pelaku UMKM dalam pengambilan keputusan pengembangan pasar, penetapan harga, penyusunan laporan keuangan sesuai standar akuntansi, dan lain sebagainya.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA UKM BENGKEL ALADIN SENDURO Joanne Intania Rut Simunapendi; Hwihanus Hwihanus
Journal of Management and Creative Business Vol. 1 No. 1 (2023): January: Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (81.312 KB) | DOI: 10.30640/jmcbus.v1i1.535

Abstract

This study aims to analyze aaccounting information systems related to sales and cash receipts at UKM Bengkel Aladin. The research method used in this thesis is descriptive. UKM Bengkel Aladin is the main object in this study. Primary data obtained from interviews with business owners. The assessment was carried out through a qualitative approach. The results of the evaluation of sales and cash receipts accounting systems and procedures at UKM Bengkel Aladin still need to be improved.
PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN DAN TEKNOLOGI INFORMASI KEUANGAN TERHADAP KINERJA UMKM DI DESA PASINAN LEMAH PUTIH, KECAMATAN WRINGINANOM, KABUPATEN GRESIK Yeni Putri Devi Lestari; Hwihanus Hwihanus
Akuntansi Vol. 2 No. 1 (2023): Maret : Jurnal Riset ilmu Akutansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v2i1.200

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh literasi keuangan, inklusi keuangan dan teknologi informasi keuangan terhadap kinerja UMKM baik secara parsial maupun secara simultan. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah UMKM yang ada di Desa Pasinan Lemah Putih, Kecamatan Wringinanom Kabupaten Gresik. Teknik pengambilan sampel menggunakan purposive sampling. Data diperoleh melalui kuesioner yang disebarkan kepada pelaku UMKM yang ada di Desa Pasinan Lemah Putih. Teknik analisis data yang digunakan yaitu dengan analisis regresi linier berganda, uji asumsi klasik, uji kualitas data dan uji koefisien determinasi. Pengujian dilakukan dengan menggunakan aplikasi SPSS Versi 26. Berdasarkan hasil penelitian dapat disimpulkan bahwa secara parsial literasi keuangan berpengaruh terhadap kinerja UMKM, inklusi keuangan berpengaruh terhadap kinerja UMKM dan teknologi informasi keuangan berpengaruh terhadap kinerja UMKM. Sedangkan secara simultan variabel literasi keuangan, inklusi keuangan dan teknologi informasi keuangan berpengaruh positif dan signifikan terhadap kinerja UMKM di Desa Lemah Putih, Kecamatan Wringananom, Kabupaten Gresik.
Pengaruh Fundamental Makro, Struktur Modal, Struktur Kepemilikan, Kinerja Keuangan, Karakteristik Perusahaan dengan GCG sebagai Variabel Moderasi terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Pertambangan yang Terdaftar di BEI Sullicyanna Luna Bianca; Hwihanus Hwihanus
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1473

Abstract

This study aims to analyze the effect of macro fundamentals, capital structure, ownership structure, financial performance, company characteristics, with good corporate governance as a moderating variable on firm value. This study uses quantitative methods with secondary data types, namely annual reports. The population of this study is all mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 - 2022 with a total research sample of 13 companies selected using purposive sampling method. Data processing and analysis techniques using SMART-PLS software version 2. The results of this study indicate that macro fundamentals, capital structure, and ownership structure have no significant effect on firm value while financial performance and company characteristics have a significant effect on firm value; macro fundamentals have a significant effect on capital structure; macro fundamentals and capital structure have no significant effect on ownership structure; macro fundamentals have no significant effect on financial performance while capital structure has a significant effect on financial performance; macro fundamentals and capital structure have no significant effect on company characteristics; ownership structure and company characteristics have no significant influence on financial performance; with GCG moderation ownership structure and financial performance have a significant effect on firm value while company characteristics have no significant effect on firm value.
Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan GCG Sebagai Variabel Intervening pada Perusahaan Sub Sektor Semen yang Terdaftar pada BEI Tahun 2018-2022 Hana Damayanti Tarihoran; Hwihanus Hwihanus
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1476

Abstract

This research aims to investigate the role of Good Corporate Governance (GCG) in mediating the influence of profitability and company size on company value in cement sub-sector companies listed on the Indonesia Stock Exchange, with a population involving all cement sub-sector companies listed on the Exchange. Indonesian Effect. The sample was selected using a purposive sampling technique, resulting in six companies as samples. Data analysis was carried out using mediation path analysis using Smart PLS (Partial Least Square) which involves the PLS method, including Outer Model Analysis, Inner Model Analysis, and Hypothesis Testing. The research results show that profitability has a positive and significant influence on Good Corporate Governance (GCG), while company size has a negative and significant influence on GCG. Profitability has a positive but not significant influence on company value, while company size and GCG have a positive and significant influence on company value. In addition, GCG as a mediator between profitability and company value has a positive but insignificant influence, while GCG as a mediator between company size and company value has a negative and insignificant influence.
Analisis Kinerja Keuangan terhadap Nilai Perusahaan Sub Sektor Rokok yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2022 Titus Gustiagung Grace Widya Arta; Hwihanus Hwihanus
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1477

Abstract

Evaluation of a company's financial performance is a very crucial aspect for understanding the financial condition of a business entity, as well as providing insight into the company's level of success during a certain period. This assessment also functions as an evaluation tool for management. In this research, the data used comes from the financial reports of companies operating in the cigarette subsector and listed on the Indonesia Stock Exchange during the 2018-2022 period. The data analysis method applied in this research involves financial ratio analysis, which includes liquidity ratios, solvency ratios , and profitability ratios. To analyze the data, this research uses a Partial Least Square approach, which consists of an inner model, an outer model, and a weight relationship. The research results show that the liquidity ratio has a positive but not significant influence on company value. On the other hand, profitability ratios have a positive and significant influence on company value. However, the solvency ratio shows an insignificant negative effect on company value.
Analisis Efektivitas Penerapan Sistem Insentif Bagi Karyawan Pt X Maria Yuliana Postel; MartaUli Septiana Manalu; Hwihanus Hwihanus
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1483

Abstract

This article discusses the analysis of the effectiveness of the implementation of the incentive system for employees. The purpose of this study is to determine the extent to which the incentive system can motivate employees to improve company performance. The method used in this research is interviews with employees of PT X. The results of this study indicate that the incentive system in this company has not been effective. This can be seen from the less than optimal achievement of several factors that affect the effectiveness of the implementation of the incentive system. Providing ineffective incentives can also make employees less enthusiastic in carrying out their work
Pengaruh Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan pada Perusahaan Rokok yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2022 Rizky Abdhul Kharim; Hwihanus Hwihanus
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1487

Abstract

This study aims to determine the effect of capital structure, and company size on firm value. The population in this study are cigarette companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling method was purposive sampling so that a total sample of 5 companies was obtained. The data analysis technique uses multiple linear regression analysis. The results in this study indicate that capital structure has an effect on firm value, while company size has no effect on firm value.
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