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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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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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Pengaruh Fundamental Makro, Kinerja Keuangan, Struktur Kepemilikan, Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan : Studi Pada Perusahaan BUMN Diindonesia Yang Terdaftar Pada Bursa Efek Indonesia Indhira Ridho Abdhilla; Hwihanus Hwihanus
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 4 (2023): Desember : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i4.2049

Abstract

The aim of this research is to explore and assess the impact of Macro Fundamentals, Financial Performance, Ownership Structure, and Company Growth on the valuation of state-owned companies that are publicly listed on the Indonesia Stock Exchange between 2020 and 2022. The research employs a quantitative descriptive approach, utilizing secondary data from both independent and dependent variables. The data is sourced from financial statements, annual reports, and various online platforms, including the Indonesia Stock Exchange website (www.idx.co.id). The study encompasses all state-owned companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022, with a 15-company sample selected through random sampling. The results of hypothesis testing reveal that one independent variable significantly influences the dependent variable, while eight variables show insignificant effects on company value.
Analisis Pengaruh Struktur Kepemilikan, Karakteristik Perusahaan, Struktur Modal, Dan Kinerja Manajemen Terhadap Nilai Perusahaan : Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Siti Lailatus Saidah; Hwihanus Hwihanus
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 4 (2023): Desember : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i4.2050

Abstract

The purpose of this study is to identify and analyze the effect of ownership structure, company characteristics, capital structure and management efficiency on the value of manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The research method used is descriptive quantitative and the data collected is secondary data from independent and dependent variables. The data is taken from financial reports and annual reports as well as other internet sources on the Indonesia Stock Exchange website, namely www.idx.co.id. The results of hypothesis testing show that 5 independent variables have a positive effect and 5 have a negative effect on the dependent variable, namely firm value.
Pengaruh Ukuran Perusahaan Dan Opini Audit Terhadap Terjadinya Auditor Switching Dengan Dimoderasi Oleh Reputasi Auditor : Studi Kasus Pada Perusahaan Sektor Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Naula Chantika Putri F; Hwihanus Hwihanus
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.296

Abstract

This research is quantitative research which aims to determine and test the influence of company size, audit opinion, reputation of public accounting firms and auditor switching. This research uses annual financial report data on transportation and logistics sector companies that are listed on the Indonesia Stock Exchange (BEI) in the 2020-2022 period. Testing this research hypothesis uses logistic regression analysis with the SPSS 26 program with a significance level of 5.5% (0.55). The results of this research test state that partially 1) the audit opinion variable has no effect and has a negative value on auditor switching; 2) the public accounting firm's reputation variable has no effect but has a positive value on auditor switching. 3) auditor reputation has no effect and has a negative value on auditor switching and does not affect the condition of the company.  
Analisis Sistem Pemberian Insentif Dalam Meningkatkan Kinerja Karyawan Pada PT. Berbinar Insightful Indonesia Neneng Musyrifatul Amelia; Chintya Anggun Lestari; Hwihanus Hwihanus
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 2 (2024): Maret : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i2.229

Abstract

This research aims to find out and analyze the provision of incentives to improve employee performance in service companies operating in the field of psychology. This research is included in qualitative research with a descriptive approach. The data used are primary and secondary data obtained from observations and interviews. Data analysis uses data transcription, source triangulation, and data reduction. The research results show that providing incentives to employees has both positive and negative impacts. The positive impact of providing incentives is increasing motivation, performance and increasing employee enthusiasm. Providing incentives also has negative impacts, including unfairness in providing incentives and decreasing employee work ethic.
Analisa Fundamental Makro dan Struktur Kepemilikan, berpengaruh pada Nilai Perusahaan dengan Struktur Modal dan Kinerja Keuangan sebagai Variabel Intervening pada Perusahaan Subsektor Otomotif yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Icha Aulia Putri; Hwihanus Hwihanus
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 4 (2024): Juli : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i4.693

Abstract

This study aims to investigate the effect of macro fundamental analysis and ownership structure on firm value in the context of automotive subsector companies listed on the Indonesia Stock Exchange in 2018-2022. This study also identifies capital structure and financial performance as intervening variables that mediate the correlation between the independent variables (macro fundamental analysis and ownership structure) and the dependent variable (firm value). This study utilizes a quantitative approach with secondary data obtained from company financial statements and Indonesian macroeconomic data. The analysis method uses Smart PLS (Partial Least Squares). The results of this study indicate that macro fundamental analysis and ownership structure have a significant influence on firm value through capital structure and financial performance. The implication of this study is the importance of effective management of these factors to increase firm value in the long run.
Pengembangan Sistem Informasi Akuntansi Yang Efisien Dalam Meningkatkan Operasional Perusahaan Di PT Malindo Feedmill TBK Di Gresik Rosaria Rudeng; Hwihanus Hwihanus
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): 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.v3i1.2025

Abstract

The purpose of this research is to improve the development of accounting information systems add value or company competitiveness,find out information collection and the result of information obtained from the PT Malindo Feedmill Tbk. The type of research carried out was qualitative research with primary data sources obtained from PT Malindo Feedmill in 2018 – 2019. The population in this research were employees from PT Malindo Feedmill Tbk. In analyzing,researchers used data collection techniques by observation,interview and literature study. The result of this research is an Accountancy Information System that is efficient in improving  company operations wheren the descriptive decision making variable is good because it has an average of 3,83
Pengaruh Kepuasan Kerja, Disiplin Kerja dan Kompensasi Terhadap Kinerja Karyawan PT. Bank Pembangunan Daerah Jawa Timur Putri Nadiya Puspitasari; Hwihanus Hwihanus
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): 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.v3i1.2028

Abstract

This research was carried out with a quantitative approach and used the SPSS version 22 statistical program. The research significance level was 0.003, below the limit of 0.05. The main objective of this research is to determine how job satisfaction, work discipline, and compensation impact the performance of individuals and groups of employees at PT. East Java Regional Development Bank. This research involved 40 employees from PT. East Java Regional Development Bank. The results of the analysis show that job satisfaction and work discipline influence the performance of PT employees. Bank Jatim.
Pengaruh Financial Literacy, Financial Self-Efficacy, dan Financial Attitude terhadap Pengelolaan Keuangan Mahasiswa Akuntansi UNTAG Surabaya Imeltiana Imeltiana; Hwihanus Hwihanus
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): 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.v3i1.2030

Abstract

The purpose of this study is to determine how accounting students Untag Surabaya manage their finances in relation to financial literacy, financial self-efficacy, and financial attitude. This study employed a quantitative approach using SPSS support tool version 25. This study's participant population is an accounting student of Untag Surabaya force 2021. A total of 100 students were selected as samples of this research since they fulfilled the requirements. Double linear regression analysis methods are employed in the study of hypotheses in this study. The hypothesis test's outcome indicates that the financial literacy variable has at count value (1,893) bigger than the t table (1,661) at the an alpha significance level of 0.05, meaning that the economic literacy has an influence on student financial management. The financial self-efficacy has a T count value (1,588) lower than the table t value (1,661), at the significance rate of 0.05, thus it can be inferred that the Financial self-eficacy does not affect student finance management. In addition, financial literacy, that financial self-efficacy, and financial attitudes impact the money management of students.
Analisis Fundamental Makro, Growth Opportunity Terhadap Nilai Perusahaan Dengan Struktur Kepemilikan, Kinerja Keuangan, Struktur Modal Sebagai Variabel Intervening Pada Perusahaan Manufaktur Sub Sektor Otomotif di Bursa Efek Indonesia (BEI) Febrianti Novita; Hwihanus Hwihanus
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i3.2814

Abstract

This research aims to determine the effectmacro fundamentals, growth opportunity on company value with ownership structure, financial performance, capital structure as intervening variables in automotive sub-sector manufacturing companies on the INDONESIAN STOCK EXCHANGE (BEI). The population in this research are automotive sub-sector companies listed on the INDONESIAN STOCK EXCHANGE (BEI) in 2019-2023. The sampling technique uses Purposive Sampling technique. The analysis tool in this research uses SmartPLS 4. The research results prove thatMacro Fundamentals have no significant effect on Company Value, Growth Opportunity has a significant effect on Company Value, Ownership Structure has a significant effect on Company Value, Financial Performance has no significant effect on Company Value, Capital Structure has a significant effect on Company Value.
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.
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