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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 Journal of Creative Student Research Journal of 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 Ilmiah Dan Karya Mahasiswa Jurnal Kajian Dan Penalaran Ilmu Manajemen (JIMBE) Ethics and Law Journal: Business and Notary Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Riset Ilmu Manajemen Bisnis dan Akuntansi Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Pusat Publikasi Ilmu Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Master Manajemen 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 JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 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 International Journal of Economics and Management Research Jurnal Riset dan Inovasi Manajemen Jurnal Akuntan Publik
Hwihanus Hwihanus
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PERAN DAN MANFAAT SIA DALAM PENENTUAN STRATEGI PENJUALAN PRODUK PADA E- COMMERCE Elmiano Artanto Epot Erong; Hwihanus Hwihanus
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 2 No. 1 (2023): Februari : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (104.122 KB) | DOI: 10.55606/jekombis.v2i1.980

Abstract

The use of electronic media in generating income is a new method that has been intensively applied by many business actors recently. The use of electronic media in buying and selling transactions is better known as E-commerce. The media used in E-commerce, of course, very much depends on which media is considered the easiest to use by the party concerned. Because product marketing is being intensively carried out by many business actors, the competition in E-commerce is quite large and, as usual, those who are unable to compete will lose and are ready to bear losses. the most creative and innovative strategies in marketing products in every e-commerce that way, the products offered are still considered by consumers. As for determining this strategy, one of the most appropriate things to do is to use or implement an accounting information system (SIA). In simple terms, SIA can be interpreted as a system whose job is to prepare information obtained from collecting and processing transaction data that is useful for all users, both internal and external parties of the company.
MANFAAT SIM DALAM PENGAMBILAN KEPUTUASAN PADA SUATU PERUSAHAAN Elmiano Artanto Epot Erong; Hwihanus Hwihanus
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 2 No. 1 (2023): Februari : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (85.835 KB) | DOI: 10.55606/jekombis.v2i1.981

Abstract

The existence of this system in the company provides great benefits for the company, especially in relation to decision making by the management of the party concerned. It is said so because this management information system presents data that is directly related to the company so that everything that will be carried out can be considered based on the data provided by this system. That way, in making decisions, the possibility for errors to occur is very small so that it can reduce the company's operating costs to a minimum.
ANALISIS SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL PERSEDIAAN BAHAN BAKU PADA JENGKI COFFEE DI SURABAYA Sunia Apriyono; Hwihanus Hwihanus
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 2 No. 1 (2023): Februari : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (120.754 KB) | DOI: 10.55606/jekombis.v2i1.992

Abstract

The accounting system is a tool used to organize or collect, collect, and conduct information regarding all company transactions, where employees, company activities, materials and machines can be integrated in such a way that supervision can be carried out. This study aims to find out how to analyze information systems and internal control of raw material supplies at the JENGKI Coffee shop in SURABAYA. The data used are qualitative data in the form of some basic analysis from field interviews. The results showed that the Jengki Coffee Shop has good supply chain management capabilities as evidenced by the existence of suppliers who have long-term cooperative relationships with them.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP DOLAN COFFEE Naafika Rachma Rozani; Hwihanus Hwihanus
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 2 No. 1 (2023): Februari : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.323 KB) | DOI: 10.55606/jekombis.v2i1.994

Abstract

The research that will be shown to simplify the financial operational system and management of coffee raw materials uses a java-based information system. This research method uses the library study method. A literature study is carried out by researching and looking for some of the problems that often arise among coffee shops with the same goal but done by surfing the internet and visiting several sites in the coffee shop. Making this application can also facilitate the performance of coffeshops such as data input and raw material management because so far coffeeshop performance has been done manually and the impact is large on input errors and inaccuracies.
PERANAN SISTEM INFORMASI AKUNTANSI PADA BISNIS UKM Hazzar Al Oktha Rahmatika; Hwihanus Hwihanus
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 2 No. 1 (2023): Februari : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.347 KB) | DOI: 10.55606/jekombis.v2i1.995

Abstract

Accounting information system is an information system that deals with everything related to accounting. Accounting itself is actually an information system. The role of accounting information systems for small and medium enterprises (SMEs) is almost the same as for large companies. Make economic decisions when conducting business, including decisions about market development, pricing, and preparing financial statements in accordance with accounting principles. To obtain reports or information that is accurate, timely and reliable, AIS in the digital era cannot be done without using a computer device. In computer automation, the use of manual labor will soon be abandoned.
EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA USAHA KECIL DAN MENENGAH DI KOTA DENPASAR PADA MASA PANDEMI COVID-19 Dyah Putri Agustin; Hwihanus Hwihanus
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 2 No. 1 (2023): Februari : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (73.259 KB) | DOI: 10.55606/jekombis.v2i1.997

Abstract

The existence of the Covid-19 pandemic has caused the majority of small and medium enterprises to go out of business, so a business or strategy is needed to overcome these problems. . This research examines and analyzes the factors that influence the effectiveness of accounting information systems for small and medium enterprises in Denpasar City during the COVID-19 pandemic. The research sample of 91 respondents was taken by one of the probability sampling techniques, namely proportionate stratified random sampling. The analysis technique used is multiple linear regression analysis. The results of the analysis show that information technology sophistication and knowledge of accounting managers have a positive effect on the effectiveness of accounting information systems. Meanwhile, management participation and technical ability of users have a negative effect on the effectiveness of accounting information systems.
Analisis Sistem Pengendalian Manajemen Dalam Sistem Insentif Karyawan Pada PT.Telekomunikasi Indonesia Lisrotul Munawaroh; Bernike Trivena Noveliana; Hwihanus Hwihanus
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 2 No. 1 (2024): Januari : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v2i1.303

Abstract

This research aims to analyze and find out how the management control system is implemented in the PT Telekomunikasi Indonesia incentive system and analyze and find out whether the management control system in the incentive system implemented can support effectiveness at PT Telekomunikasi Indonesia. The method used is the qualitative descriptive method, which is a research approach used to describe and explain a phenomenon or context without carrying out quantitative measurements or statistical analysis. This method focuses more on a deep understanding of the context, meaning and characteristics of a phenomenon. The existence of an incentive system at PT Telkom provides a number of benefits that can influence employee motivation, productivity and overall company performance in order to achieve company goals. Apart from that, the potential benefits obtained from PT Telkom's incentives are achieving company goals, work-life balance, increased creativity and innovation, and awards for achievements.
PENINGKATAN TATA KELOLA ORGANISASI PEMERINTAH DESA CUPAK JOMBANG DITINJAU DARI PERATURAN DAERAH KABUPATEN JOMBANG NO 1 TAHUN 2016 Maulidah Narastri; Hwihanus Hwihanus; Latifatul Qulub; Anita Eka Pratiwi
JURNAL PENGABDIAN MANDIRI Vol. 2 No. 11: Nopember 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Masalah yang selalu dihadapi oleh mitra adalah penataan tata kelola pemerintah desa dan sulitnya pemaksimalan potensi desa yang sudah dimiliki sejak lama. Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk meningkatkan, membantu dan mengintegrasikan peran pemerintah, sektor pemerintah desa, dan masyarakat agar pelaksanaannya bisa menjadi lebih efektif, efisien, dan bisa dipertanggungjawabkan. Urgensi pengabdian ini adalah mewujudkan perananan pemerintah desa dalam melaksankan Good Governance merupakan pelaksanaan dari tugas, fungsi, kewenangan, hak, dan kewajiban yang dimiliki pemerintah desa dalam hal perencanaan,pelaksanaan pembangunan di desa, khususnya yang berkaitan dengan tata kelola kepemerintahan desa. Dalam rangka membangun good governance,dalam era reformasi sekarang ini mewujudkan pemerintahan yang baik (good governance) menjadi sesuatu hal yang tidak dapat ditawar lagi keberadaanya dan mutlak terpenuhi.
Analisis Struktur Kepemilikian Terhadap Kinerja Keuangan dengan Struktur Modal, Manajemen Laba, Karakteristik Perusahaan Sebagai Variabel Intervening Pada Perusahaan Jasa Yang Terdaftar di Bursa Efek Indonesia Christine Cicilia Saputra; Hwihanus Hwihanus
Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i3.3667

Abstract

This study aims to analyze the effect of ownership structure on financial performance in service companies by considering the role of capital structure, earnings management, and company characteristics as intervening variables. The data used in this study comes from the financial statements of service companies listed on the Indonesia Stock Exchange during a certain period. The analysis tool used is SmartPls. The results showed that ownership structure has a significant influence on the company's financial performance. In addition, capital structure is also found to have an important role as an intervening variable in the relationship. These findings provide important insights for managers and stakeholders in optimizing ownership and capital structure to improve the financial performance of the firm.
Analisis Fundamental Makro Terhadap Kinerja Keuangan dan Struktur Modal, Manajemen Laba, Karakteristik Perusahaan Sebagai Variabel Intervening Pada Perusahaan Manufaktur di Bursa Efek Indonesia Rivaldo Martadinata Anthonie; Hwihanus Hwihanus
Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i3.3671

Abstract

This research investigates the impact of macroeconomic fundamentals on financial performance and capital structure, with earnings management and firm characteristics as intervening variables, focusing on manufacturing companies listed on the Indonesia Stock Exchange. The macroeconomic fundamentals analyzed include inflation, exchange rates, GDP, and interest rates, which are hypothesized to affect stock returns. Capital structure is measured by the debt-to-equity ratio and the debt-to-asset ratio. Financial leverage is gauged using the interest coverage ratio and the debt-to-operating income ratio. Firm characteristics encompass the company's age, the number of board commissioners, the number of directors, and the number of audit committee members. Financial performance is evaluated using indicators such as EBIT, DFL, DOL, DPR, asset turnover, and EPS growth. The research employs a quantitative method with data analysis conducted using Smart PLS. The results indicate that financial leverage significantly influences firm characteristics and capital structure but does not significantly impact financial performance. Macroeconomic fundamentals significantly affect firm characteristics but do not significantly impact financial performance, earnings management, or capital structure. Firm characteristics significantly influence financial performance but not earnings management. Capital structure significantly affects earnings management but does not significantly impact financial performance. This study aims to provide insights for decision-makers to enhance company financial performance through effective management of capital structure and earnings management.
Co-Authors Achmad Bagas Djuan Rajendra Ajeng Rossantika Sari Alifiarisma Maricar Amru Karim Alhabsyi Ananda Eka Agustina Ananta Kumala Sari Anastasya Mechta Mediana Angelina Wijaya Tan Anggun Pratiwi Anggun Veby Safitriana Anindya Frysa Irsyadi Anita Eka Pratiwi Aprilia Tri Kurniawati Arfenita Cahyaningrum Arfindo Hermawan Ari Rohmana 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 Cindy Desita Putri 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 Dita Fitriani 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 Indah Naila Prisca Indhira Ridho Abdhilla Indri Widya Wulandari Intan Pandini Jelita Prakasita Handi Dhaneswara Jeselin Devi Adesya Felandy 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 M Shoim Madaniyah Nur Aisyah Putri 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 Shirky Kharisma Fitri Hasnita 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 Widya Novita Sari Yaohan Ad’nnia Jannah Yeni Putri Devi Lestari Yohana Fransiska Natalia Yuli Meliana Yulita Alfonsia Hayon Zaschia Flanivolya Matulessy Zufi Yustika Magitasiwi