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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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Green Economy: Navigating The Path To A Sustainable Future Reinatto Yakobus Pati Agon Atakelan; Aprilia Tri Kurniawati; Hwihanus Hwihanus
International Journal of Economics, Commerce, and Management Vol. 1 No. 3 (2024): July : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v1i3.103

Abstract

For the final ten a long time, the idea of a green economy has gotten to be progressively appealing to arrangement producers. Be that as it may, green economy covers a part of different concepts and its joins with maintainability are not continuously clear. The urgency of addressing environmental challenges has spurred the rise of the green economy, a paradigm shift towards economic growth that prioritizes environmental protection and social well-being. This article explores the green economy through the lens of accounting, highlighting the crucial role accountants play in facilitating the transition to a sustainable future. We examine the principles of green accounting, its potential benefits for environmental sustainability and economic growth, and the challenges associated with its implementation. The article concludes by emphasizing the require for adjustment inside bookkeeping instruction to prepare future bookkeepers with the aptitudes and information fundamental to explore the complexities of the green economy.
The Impact Of Corporate Social Responsibility On Companies Financial Performance Ayu Asari; Nur Fitroten Dian Sari; Hwihanus Hwihanus
International Journal of Economics, Commerce, and Management Vol. 1 No. 3 (2024): July : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v1i3.105

Abstract

This research discusses the impact of Corporate Social Responsibility (CSR) on company financial performance. Findings from various studies show a positive relationship between CSR and financial performance, where CSR activities influence profitability and company value. However, this relationship with renewable energy companies remains unclear, highlighting the need for further research in this area. Overall, investing in socially responsible initiatives may not always have a direct impact on firm value and performance, highlighting the complexity of the relationship between CSR and financial outcomes.
The Role Of Green Accounting In Promoting Corporate Sustainability Salma Dewi Ambarsari; Salva Dewi Ambarwati; Hwihanus Hwihanus
International Journal of Economics, Commerce, and Management Vol. 1 No. 3 (2024): July : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v1i3.106

Abstract

Through literature analysis, this study identifies various concepts, methods and practices related to Green Accounting. This concept includes carbon footprint measurement, product life cycle analysis, environmental impact evaluation and sustainability reporting. Methods such as input-output analysis, environmental cost analysis, and ecological value evaluation are used to measure and account for the environmental impact of a company's activities. The research results show that implementing Green Accounting can help companies identify opportunities for resource efficiency, reduce environmental risks, improve the company's image, and meet stakeholder demands regarding sustainability. However, challenges such as limited data, measurement complexity, and lack of uniform standards are still obstacles in implementing Green Accounting. The global perspective in this study highlights differences in the acceptance and implementation of Green Accounting in various countries and industrial sectors. Several developed countries have adopted regulations that encourage sustainability reporting, while developing countries still face challenges in integrating Green Accounting principles into their business practices. Thus, this research concludes that Green Accounting has an important role in encouraging corporate sustainability globally. Further research is needed to overcome implementation challenges and increase understanding of the positive impacts that can be generated through implementing Green Accounting in the context of corporate sustainability.
Analysis of Management Policy and Management Performance Green Accounting with Green Economy and Csrd as An Intervening Variable in Pharmacy Companies Listed on the Indonesian Stock Exchange Fara Brygita Ramadhani; Hwihanus Hwihanus
International Journal of Economics and Management Sciences Vol. 1 No. 3 (2024): August : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i3.145

Abstract

This research aims to analyze management policies and management performance on green accounting with green economy and corporate social responsibility disclosure as intervening variables. The research method uses a descriptive quantitative research design. The research data utilizes financial reports of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. The population used in this study is pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. Sample selection is done using purposive sampling method, resulting in a sample of 9 pharmaceutical sub-sector companies out of a total population of 11. The statistical data processing tool in this study uses SmartPLS software with outer model analysis consisting of convergent validity, construct reliability and validity, and discriminant validity. The inner model analysis in this study is used to test the hypotheses that have been made. The results obtained in this study indicate that the hypothesis testing directly shows only the green economy significantly influences CSRD, while management policies do not have a direct effect on green accounting, green economy, CSRD, or management performance. Additionally, management performance does not affect the green economy, green accounting, or CSRD, and the green economy does not affect green accounting or CSRD. Indirect hypothesis testing results show that the green economy cannot intervene in management policies or management performance on green accounting, and CSRD cannot intervene in management policies or management performance on green accounting.
The Impact of Implementing Corporate Social Responsibility (CSR) on Company Financial Performance Sylvanda Aprilia Divara; Rizal Arsy Asy Rohman; Hwihanus Hwihanus
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.99

Abstract

Study This aim For know impact application of Corporate Social Responsibility (CSR) to the Company's Financial Performance by method compare or use meta- analysis method from a number of journal international with topic The impact of Corporate Social Responsibility(CSR) on Financial Performance . The results we got from journals the there is difference results or opinion as well as variables used , there are positive , negative correlation​ or No There is correlation about impact Corporate Social Responsibility(CSR) to performance finance . Corporate Social Responsibility itself that is form not quite enough answer company to environment social must​ carried out by the company , meanwhile performance finance is a description of the condition finance company or ability company in manage finance company.
Analisis Fundamental Makro, Fundamental Mikro Terhadap Kinerja Keuangan Dengan Ukuran Perusahaan, Manajemen Laba Dan Karakteristik Perusahaan Sebagai Intervening Pada Perusahaan Yang Terdapat Di Bursa Efek Indonesia Sevira Pahlevi Santoso; Hwihanus Hwihanus
Venus: Jurnal Publikasi Rumpun Ilmu Teknik  Vol. 2 No. 4 (2024): Agustus : Jurnal Publikasi Rumpun Ilmu Teknik
Publisher : Asosiasi Riset Ilmu Teknik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/venus.v2i4.392

Abstract

Derverlopmernts irn ther irndustriral world arer currerntly verry rapird, girvirng rirser to tirght compertirtiron for irnverstors or busirnerss actors. As ther erconomy contirnuers to derverlop, erverry company wants to dermonstrater irts berst capabirlirtirers comparerd to irts compertirtors, so that to boost operratironal perrformancer ther company rerquirrers addirtironal capirtal.Thirs rerserarch airms to erxamirner and analyzer ther irnfluerncer of macro fundamerntals and mircro fundamerntals on firnanciral perrformancer wirth company sirzer, profirt managermernt and company characterrirstircs as irnterrvernirng companirers irn ther food and berverrager subserctor lirsterd on ther Irndonersiran Stock Erxchanger. Thirs study focusers on companirers lirsterd on ther Irndonersira Stock Erxchanger (BErIr), whirch provirders irmportant conterxt consirderrirng ther dynamircs of firnanciral markerts irn Irndonersira. Ther macro fundamerntals analyzerd irncluder erconomirc varirablers such as irnflatiron, irnterrerst raters and erxchanger raters, whirler ther mircro fundamerntals irncluder irnterrnal company factors such as firnanciral ratiros and managermernt stratergirers. Company sirzer irs derterrmirnerd baserd on total asserts, whirler erarnirngs managermernt irs merasurerd through accrual practircers and manirpulatiron of firnanciral statermernts. Company characterrirstircs irncluder ownerrshirp structurer, company ager, and irndustry serctor. Ther populatiron irn thirs study was 30 food and berverrager subserctor companirers lirsterd on ther Irndonersiran Stock Erxchanger. Ther merthod userd irn thirs rerserarch irs random samplirng wirth a sampler sirzer of 3 companirers. Ther data analysirs terchnirquer irn thirs rerserarch users ther Smart PLS (Partiral Lerast Squarer) program verrsiron 4. Ther rerserarch rersults show that of ther 13 hypothersers creraterd, 6 hypothersers werrer accerpterd and 7 hypothersers werrer rerjercterd. Firnanciral perrformancer as four irnterrvernirng varirablers also has irnsirgnirfircant rersults.
Analisis Fundamental Makro, Struktur Modal, Struktur Kepemilikan Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Agri-Food Yang Terdaftar Di Bursa Efek Indonesia 2014-2023 Ruri Istia Damayanti; Hwihanus Hwihanus
Venus: Jurnal Publikasi Rumpun Ilmu Teknik  Vol. 2 No. 4 (2024): Agustus : Jurnal Publikasi Rumpun Ilmu Teknik
Publisher : Asosiasi Riset Ilmu Teknik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/venus.v2i4.393

Abstract

This study aims to analyze the effect of macro fundamentals, capital structure, ownership structure on firm value with profitability as an intervening variable in agri-food companies listed on the Indonesia Stock Exchange from 2014 to 2023. This research uses documentation studies as a data collection technique and for data processing, Smart-PLS (Partiral Lerast Squarers) is used. The results show that capital structure has a significant influence on firm value, while ownership structure does not show a significant influence. In addition, profitability is proven to be an intervening variable that strengthens the relationship between capital structure and firm value, but does not strengthen the relationship between firm size and firm value. These findings provide important implications for the management of Agri-Food companies in making decisions related to financing and ownership strategies to increase firm value.
ANALISA FINANCIAL DISTRESS PADA PERUSAHAAN SUBSEKTOR RESTORAN, HOTEL, DAN PARIWISATA YANG TERDAFTAR DI BURSA EFEK INDONESIA Novita Permatasari; Hwihanus Hwihanus
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 13 No. 7 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v13i7.9757

Abstract

ABSTRACT Financial Distress merujuk pada kondisi sebuah perusahaan yang mengalami penurunan signifikan dalam kinerja keuangan, yang menunjukkan keadaan ketidaksehatan finansial. Perilaku Financial Distress berfungsi sebagai prediktor awal dari potensi kebangkrutan atau likuidasi perusahaan. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh faktor mikro dan makroekonomi terhadap Financial Distress. Selain itu, penelitian ini juga mengkaji bagaimana kinerja keuangan, struktur kepemilikan, dan karakteristik perusahaan berfungsi sebagai variabel intervening, sekaligus mempertimbangkan dampak dari Good Corporate Governance (GCG) sebagai variabel moderasi. Populasi penelitian ini terdiri dari 17 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) yang bergerak di sub-sektor restoran, hotel, dan pariwisata. Analisis mencakup periode waktu dari 2019 hingga 2022. Hasil penelitian menunjukkan bahwa faktor mikro-fundamental memiliki pengaruh yang signifikan terhadap Financial Distress dan karakteristik perusahaan. Namun, kinerja keuangan dan struktur kepemilikan tidak memberikan pengaruh yang signifikan terhadap faktor mikro-fundamental. Sementara itu, faktor makroekonomi memiliki pengaruh terbatas terhadap Financial Distress, struktur kepemilikan, dan karakteristik perusahaan. Di sisi lain, faktor makroekonomi memiliki pengaruh yang signifikan terhadap kinerja keuangan. Mengenai variabel intervening, kinerja keuangan menunjukkan pengaruh yang signifikan terhadap Financial Distress, meskipun struktur kepemilikan dan karakteristik perusahaan tidak memberikan pengaruh yang berarti. Selanjutnya, variabel moderasi Good Corporate Governance (GCG) tidak sepenuhnya memoderasi hubungan antara kinerja keuangan, struktur kepemilikan, dan karakteristik perusahaan dengan Financial Distress. Kata Kunci: Financial Distress, Mikro Fundametal, Makro Fundamental, Kinerja Keuangan, Struktur Kepemilikan, Karakteristik, dan Good Corporate Governance ABSTRACT Financial Distress refers to the condition of a firm experiencing significant decline in its financial performance, indicating a state of financial unhealthiness. Financial Distress conduct functions as an early predictor of potential insolvency or company liquidation. The aim of this study is to analyse the influence of micro and macroeconomic factors on Financial Distress. Furthermore, it examines how financial performance, ownership structure, and firm characteristics function as mediating variables, while also taking into account the impact of Good Corporate Governance (GCG) as a moderating variable. The population comprises 17 enterprises listed on the Indonesia Stock Exchange (IDX) that operate within the restaurant, hotel, and tourism sub-sectors. The analysis encompasses the time frame from 2019 to 2022. The results indicate that micro-fundamental factors have a considerable effect on Financial Distress and business characteristics. However, financial performance and ownership structure do not have a notable influence on micro-fundamentals. However, macroeconomic factors have a limited impact on Financial Distress, ownership structure, and firm characteristics. On the other hand, macroeconomic factors have a substantial influence on financial performance. Regarding intervening variables, financial performance demonstrates a substantial impact on Financial Distress, although ownership structure and company characteristics do not have a noteworthy influence. Furthermore, the moderating variable of Good Corporate Governance (GCG) does not have complete moderation over the association between financial performance, ownership structure, and firm characteristics with Financial Distress. Keywords: Financial Distress, Micro Fundamentals, Macro Fundamentals, Financial Performance, Ownership Structure, Characteristics, and Good Corporate Governance
Pemanfaatan Jurnal Ilmiah oleh Mahasiswa Akuntansi Universitas 17 Agustus 1945 (UNTAG) Surabaya: Studi Kualitatif tentang Kebiasaan dan Tantangan Paulino da Costa Ferreira; Hwihanus Hwihanus
Intellektika : Jurnal Ilmiah Mahasiswa Vol. 2 No. 6 (2024): November: Jurnal Ilmiah Mahasiswa
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/intellektika.v2i6.1914

Abstract

This study aims to explore the habits and challenges faced by accounting students at Universitas 17 Agustus 1945 (UNTAG) Surabaya in utilizing academic journals as reference materials for their studies. The research employed a qualitative approach using in-depth interviews as the main method of data collection. The findings reveal that while students are aware of the importance of academic journals, they face several challenges, including limited access, lack of skills in finding relevant journals, and difficulties in understanding English-language content. The results provide insights that could enhance the accessibility and use of academic journals among students.
Pengaruh Persepsi Mahasiswa Akuntansi terhadap Penerapan Standar Akuntansi Keuangan di Universitas 17 Agustus 1945 Surabaya Siti Nurul Hidayati; Hwihanus Hwihanus
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 2 No. 4 (2024): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v2i4.2563

Abstract

This study aims to analyze accounting students' perceptions of the application of Financial Accounting Standards (FAS) at the University of 17 August 1945 Surabaya and the effect of these perceptions on their readiness to apply FAS in the professional world. This study uses a descriptive qualitative approach with data collection techniques through questionnaires distributed to accounting students who have received courses related to SAK. The results showed that the majority of students have a good understanding of SAK, but there are some who do not fully understand the standard. The role of lecturers proved significant in helping students understand and apply SAK correctly. The application of SAK in accounting education is considered important by the majority of students, because it supports their readiness to face the world of work. The results of this study are expected to provide input for the development of accounting education curriculum to be more effective in instilling understanding and application of SAK.
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