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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 Fundamental Makro, Fundamental Mikro Terhadap Kinerja Keuangan Dengan Struktur Kepemilikan, Manajemen Laba, Dan Karakteristik Perusahaan Sebagai Variabel Intervening Pada Perusahaan Tercatat Yang Terdaftar Di Bursa Efek Indonesia (BEI) Dela Wahyu Putri Awanda; Hwihanus Hwihanus
Akuntansi Vol. 3 No. 2 (2024): Juni: 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.v3i2.1993

Abstract

This research aims to analyze the influence of macro fundamentals and micro fundamentals on company financial performance, by considering ownership structure, earnings management, and company characteristics as intervening variables. This study focuses on companies listed on the IDX during a certain period. This research uses a quantitative methodology with a path analysis approach to test the correlation between variables. The data analyzed is secondary data taken from the annual reports of companies listed on the IDX. The research results show that macro and micro fundamental factors have a significant influence on the company's financial performance. Ownership structure and company characteristics are proven to act as intervening variables that strengthen the relationship between fundamental factors and financial performance. On the other hand, earnings management was found to have a negative moderating effect on this relationship. These findings provide valuable insight for investors and company management in making investment decisions and company management strategies. This research also provides theoretical contributions in understanding the dynamics of interactions between fundamental factors, ownership structure, earnings management, and company characteristics on financial performance.
Analisis Fundamental Makro, Fundamental Mikro, Terhadap Nilai Perusahaan Dengan Struktur Kepemilikan, Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Salva Dewi Ambarwati; Hwihanus Hwihanus
Akuntansi Vol. 3 No. 2 (2024): Juni: 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.v3i2.1996

Abstract

financial performance as an intervening variable, this study has is to determine how firm value is influenced by macro and micro fundamentals, ownership structure, and financial performance in companies listed on the Indonesia Stock Exchange (IDX), this analysis technique uses Smart PLS version 4. Of the 9 hypotheses made, 4 hypotheses were accepted and 5 hypotheses were rejected. Financial performance and ownership structure have been shown to act as mediators between firm value, macro fundamentals, and micro fundamentals. Based on the findings, investors should consider ownership structure, micro fundamentals, macro fundamentals, and financial performance when making investment decisions. To increase its value, a business should also pay attention to its financial performance. Based on the findings of this study, in making investment decisions, investors should consider ownership structure, micro fundamentals, macro fundamentals, and financial performance. In addition, organizations need to focus on their financial performance to increase firm value.
Analisis Fundamental Makro, Karakteristik Perusahaan, Terhadap Nilai Perusahaan Dengan Struktur Kepemilikan, Manajemen Laba, Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Manufaktur Tahun 2019-2023 Diah Indri Anggriyanti; Hwihanus Hwihanus
Akuntansi Vol. 3 No. 2 (2024): Juni: 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.v3i2.1998

Abstract

In the current era, it is an era of rapid development in the industrial world so that it can create competition, namely for investors and companies. For a good picture for the company, especially by having a sense of trust so as to attract the attention of investors to invest in the company. For this reason, for economic development in the company must have the ability or good performance compared to its competitors. As for the benefits for investors, this research provides information about the factors that affect the value of a company to help investors in making investment decisions. For companies, researchers want to provide information about factors that can increase company value (Y) so that companies can develop the right strategy to increase company value and generate investment interest. Therefore, researchers have the aim of wanting to analyze how the influence of Macro Fundamentals (X1), Company Characteristics (X2) with Ownership Structure (Z1), Earnings Management (Z2), and Financial Performance (Z3) on Company Value (Y) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in Indonesia in the period 2019 to 2023. The most dominant intervening variable in connecting macro fundamentals, company characteristics, ownership structure, and firm value is financial performance. This concludes that financial performance is an important factor linking macro fundamentals, firm characteristics, ownership structure, and firm value. The findings of this study have important implications for investors, corporate managers, and policy makers. Therefore, the research method used is a quantitative approach that utilizes secondary data derived from financial statement information and economic data published on the internet, specifically the Indonesia Stock Exchange (IDX). The data was processed using the Partial Least Square (Smart PLS 4) software application.
PERANAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS SUMBER DAYA MANUSIA DAN PERSPEKTIF KEBERHASILAN PENERAPAN ERP PADA PT TELKOM INDONESIA Rulis Setyowati; Hwihanus Hwihanus
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 1 (2023): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v1i1.87

Abstract

Enterprise Resource Planning (ERP) systems integrate all organizational functions, integrating inventory management, manufacturing, finance, human resources and accounting into one system. modular ERP systems for businesses can afford any module to suit their specific needs. ERP enables sharing of information between various business functions and improves communication with external parties. One use of the system is called "Enterprise Resource Planning," or ERP. Accounting information in business, and adopted in PT Telkom Indonesia because businesses have to comply with international standards and because it is their job. Best practices, best procedures, and best features in software are sold, costed, and written. In order to achieve the benefits of a more efficient framework that is interconnected and adaptable, this mini-study will examine the views of PT Telkom Indonesia's ERP installation success and make savings and staff reductions. PT Telkom Indonesia has the ability to predict and assess the future of consumers. The level of training and professional experience of the team shows their professionalism.
PERANAN SISTEM INFORMASI MANAJEMEN DALAM PENGGUNAAN E-COMMERCE DAN KEMUDAHAN PELAYANAN KONSUMEN PT KERAMIKA INDONESIA ASSAOSIASI (KIA) Rulis Setyowati; Hwihanus Hwihanus
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 1 (2023): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v1i1.88

Abstract

The emergence of the information age globally has resulted in a dynamic model shift in society. The field of technology is one of the characteristics of a modern society known as the information society. But not everyone is proficient in managing data. In other words, there are still some demographics who don't recognize the value of science. A new concept known as a Management Information System (MIS), which is characterized by the principles and various supporting features necessary to build an enterprise management information system, is developing in the information field as a reaction to this phenomenon. It goes without saying that wanting to expand a business can make it more profitable. A marketing strategy that utilizes electronic media E-commerce in particular is something that needs to be done. a system that makes it easy for users and customers to use services in buying and selling transactions. E-commerce, or electronic commerce as it is known in Indonesia, is the act of distributing, selling, buying and marketing something (goods and services) through the use of telecommunications networks such as the internet, television or other computer networks. E-commerce is the act of buying and selling products online. Over the past few years, e-commerce has expanded and eventually displaced traditional (offline) merchants.
SISTEM INFORMASI AKUNTANSI DAN PEMECAHAN MASALAH PENGGAJIAN KARYAWAN BULANAN PADA CV KATHE BEAUTY STORE Vivi Ade Rivani; Hwihanus Hwihanus
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 1 (2023): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v1i1.89

Abstract

This study was made with the aim of finding out how to solve the problem of the payroll accounting system that was implemented by Kathe Beauty Store. Payroll is a form of direct reward offered to workers as payment for the work they have completed. Kathe Beauty Store is a cosmetic store in Surabaya. The research method used is descriptive qualitative method. Analysis of the data used in this research is by analyzing the relevant functions, supporting papers, accounting records used, network procedures, and assessing activities related to problem solving in terms of monthly employee payroll. In this case the payroll information system that is applied is still not in accordance with the accounting records because the greater a business activity is carried out, the more labor is needed. Thus causing problems in terms of managing the management of employee salaries. Then it is necessary to solve problems related to payroll information systems so that they can process data and produce the right information for making decisions. As well as to avoid all forms of possible errors that occur in the implementation of their respective responsibilities.
PENERAPAN SISTEM INFORMASI MANAJEMEN DALAM STRATEGI E-COMERCE PENJUALAN HYBIRD DAN MAYA PADA STAR SKINCARE Vivi Ade Rivani; Hwihanus Hwihanus
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 1 (2023): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v1i1.90

Abstract

The development of an increasingly sophisticated era creates various kinds of technology. Almost all fields of human work that use information and communication technology that can provide transformation for human life will require a very fast and precise exchange of information. Star Skincare is a skin care sales business located in Surabaya. Currently skin care is something that has a strong appeal in its development in society. In this case the e-commerce strategy has a very influential role in sales rights. The marketing strategy for selling skincare at Star Skincare uses a hybrid sales system and virtual sales. The purpose of this study is to evaluate how the e-commerce sales system at Star Skincare is currently running. Apart from that, it can also help restore the customer's perspective, so that it can create recovery related to the services carried out and can produce customer satisfaction. The method used in this research is qualitative to describe and explain the condition of the topic of study. With the existence of a hybrid and virtual sales system, it can make it easier for people to get information in making transactions.
Pengaruh Kebijakan Dividen, Ukuran Perusahaan, Kepemilikan Manajerial, dan Kebijakan Hutang Terhadap Nilai Perusahaan Pada Indeks Perusahaan LQ45 di BEI Stefani Sindita Sari; Hwihanus Hwihanus
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i2.700

Abstract

This study aims to identify the effect of dividend policy, company size and management ownership or debt policy on company value on Indonesia's LQ45 index (IDX). This research is also very quantitative using secondary data with an analytical descriptive approach. The analysis was carried out using Smart PLS 4 to carry out Discriminant Validity Test, Outer Model Collinearity Test, Reliability and Validity Test, and Path Coefficients Mean, STDEV, T Values, P Values Test. All companies whose shares were listed in the LQ45 index on the IDX during the period December 2021-December 2022 became the study population. Target sampling is used to select a sample of research participants. Based on the research, it was found that the IDX LQ45 company index is strongly influenced by various factors such as dividend policy, company size, management ownership, and debt policy.
Pengaruh Penerapan Akuntansi Manajemen Lingkungan Terhadap Kinerja Lingkungan Yang Dipengaruhi Oleh Faktor Kepemimpinan, Budaya, Inovasi Dan Kemampuan Pada Pabrik Tekstil Marcella Trianita Abur; Hwihanus Hwihanus
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i2.701

Abstract

Environmental Management Accounting is . This research aims to examine the influence of environmental management accounting on environmental performance. This research, in testing the Y value, uses several indicators including innovation, ability, culture and leadership. The innovation referred to is process innovation within the company, the capability referred to is the company's ability to process and produce, the culture referred to is the implementation of the vision and mission implemented by the company and the leadership referred to is the impact on the surrounding environment. The samples used were 5 textile companies listed on the Indonesian Stock Exchange. The research method used is with the help of Smart PLS Software. The significance of parameters is tested by comparing the calculated t value with t calculated > t table at a confidence level of 0.005, meaning that there is a significant influence. Hypothesis testing to answer temporary answers using Pathcoefficients significance. The research results show that five indicators have a positive influence on environmental performance prospectors with a statistical value of 0.282.
Penerapan Disiplin Dan Motivasi Kerja Terhadap Kinerja Karyawan pada PT. Indomarco Prismatama Cabang Manyar Rejo Novia Mega Putri; Novita Rahmawati; Hwihanus Hwihanus
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i2.704

Abstract

Employee performance is an important aspect in achieving company goals. Factors such as work discipline and work motivation play a key role in determining the quality of performance. This research focuses on PT. Indomarco Prismatama Manyar Rejo Branch is a consumer goods distribution company in Surabaya, Indonesia. Several problems identified included attendance not being on time, completion of work that was not on target, poor use of work equipment and a lack of discipline in work attitudes. These factors can hinder employee performance and therefore efforts are needed to increase work discipline and motivation. The literature review involves the concepts of management accounting, human resources (HR), work discipline, and work motivation to support an understanding of the factors that influence employee performance. The research method used is descriptive qualitative with a literature study approach. Data was collected through literature studies, including books, scientific articles and research journals as well as through interviews with PT employees. Indomarco Prismatama Manyar Rejo Branch. Data analysis was carried out qualitatively using an inductive method. The research method shows that the application of discipline and work motivation in companies needs to be improved. Employees stated that the implementation of discipline was still not strict enough and work motivation was not optimal. Based on interviews, recommendations for improvement involve clarifying work regulations, consistent supervision, fair rewards and punishments, creating a conducive work environment and employee training.
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