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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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Pengaruh Struktur Modal, Struktur Kepemilikan, Karakteristik Perusahaan terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening pada Perusahaan Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2022 Anggun Veby Safitriana; Hwihanus Hwihanus
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 3 No. 4 (2025): Oktober : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime.v3i4.2896

Abstract

This study aims to determine the effect of Capital Structure, Ownership Structure, Company Characteristics on Company Value with Company Financial Performance as an Intervening Variable. This study is a Quantitative Descriptive study using a statistical data analysis method based on Smart PLS4, using a Purposive Sampling Sample Selection Technique where researchers chose to focus research on Pharmaceutical Sub-Sector Companies listed on the Indonesia Stock Exchange in 2020 - 2022. Producing 5 hypotheses and one of them shows a positive and significant effect, namely the effect of Capital Structure on Ownership Structure.
Pengaruh Pendidikan, Literasi Keuangan dan Gaya Hidup terhadap Pengelolaan Finansial pada Mahasiswa Akuntansi Universitas 17 Agustus 1945 Surabaya Diah Indri Anggriyanti; Hwihanus Hwihanus
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i4.2569

Abstract

Effective financial management is an important part of life, especially for students who are heading towards financial independence. This study aims to provide an analysis of the influence of educational factors, financial literacy and lifestyle on the financial management of accounting students at the University of 17 August 1945 Surabaya. In this data analysis is carried out by observing the answers to the questionnaires that have been filled out and interviewing a number of students from the accounting study program. Using qualitative methods can gain a comprehensive understanding of how these factors interact and shape students' financial management practices. The results show that accounting education provides a strong theoretical foundation, based on the inclusion of certain research findings, but is not always directly proportional to the daily practice of financial management. Low levels of financial literacy are often a major obstacle, especially when it comes to long-term financial planning. Consumptive lifestyles are also an important factor in students' financial decisions. In addition, the study also found that social factors such as family and peer influence also affect students' financial behavior as well. This research provides a better understanding of the causes that influence college students' financial management. The results of this study can serve as a foundation for developing more relevant and effective financial education programs and provide recommendations for accounting students to better manage their finances. Researchers also hope to contribute to the development of student financial management literature, especially accounting students. The results of this study can also provide references for educational institutions, universities, and other financial institutions to design programs to improve student financial literacy.
Pengaruh Pendidikan, Pelatihan dan Pemahaman Akuntansi terhadap Kemampuan Mahasiswa Akuntansi Universitas 17 Agustus 1945 Surabaya dalam Mengerjakan Laporan Laba Rugi Cailah Nasywa A.; Hwihanus Hwihanus
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i4.2572

Abstract

This research aims to analyze the influence of education, training and understanding of accounting on the ability of accounting students at the University of 17 August 1945 Surabaya in preparing profit and loss reports. Through a qualitative approach, this research explores students' experiences in the accounting learning process and the challenges they face in applying this concept. Interviews were conducted with fifth semester accounting students who had received related education and training. The research results show that the majority of students feel that the process of preparing a profit and loss report is relatively easy, but challenges remain, especially in understanding accounting policies that frequently change and difficulties in managing complex information such as calculating taxes and cost of goods sold (COGS). The training provided is highly appreciated as it helps students develop analytical and practical skills, as well as deepening their understanding of accounting concepts. The combination of formal education and practical training has proven effective in improving students' ability to prepare financial reports accurately. It is hoped that this research can provide recommendations for developing curriculum and teaching methods in the field of accounting, so that students are better prepared to face the challenges of the world of work and are able to prepare financial reports properly and correctly.
Pengaruh Profitabilitas, Struktur Modal, Pengelolaan Kas, dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2023 Putri Rahayu; Hwihanus Hwihanus
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): 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.v3i1.1177

Abstract

This study aims to determine how factors like profitability, capital structure, cash management, and company size affect the financial performance of manufacturing companies in the food and beverage subsector that are listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. Analysis is essential. The Smart PLS technique and secondary data from the financial statements of seven companies selected through purposive selection are used in the quantitative methodology of this study. Financial performance is evaluated using Tobin's Q and EPS, and the independent factors that are looked at include ROE, DER, quick ratio, current ratio, and total assets. The study's findings indicate that while business size has no discernible effect on financial performance, return on investment (ROE) has a strong positive influence. Nevertheless, capital structure (DER) has a negative impact on financial performance while company size has a positive one; neither effect is statistically significant. Additionally, cash management has a little negative impact on financial success, but business size has a positive and significant influence. However, there is a small but favorable correlation between firm size and financial performance.
Pemahaman Mahasiswa Akuntansi Terhadap Implementasi Teknologi Akuntansi di Era Digital Universitas 17 Agustus 1945 Surabaya Putri Rahayu; Hwihanus Hwihanus
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i4.2566

Abstract

This study aims to understand accounting students' understanding of the implementation of accounting technology in the digital era at Universitas 17 Agustus 1945 Surabaya. Using a descriptive qualitative method, this study involved five students selected by purposive sampling, with data collected through an online questionnaire. The results showed that students' understanding of accounting technology varied. Three students felt that the technological skills they learned were sufficient to compete in the world of work, while the other two students felt the need to improve their understanding. All participants claimed to have used accounting software such as SPSS and SMART PLS during lectures, but the intensity and depth of use varied. The main challenges faced by students include the acceleration of technological developments, initial adaptation to complex software, and limited in-depth practical training. Some students feel overwhelmed in keeping up with the rapid development of technology, while others have difficulty in understanding accounting technology due to the lack of in-depth learning. This study concludes that although most students feel they have a fairly good understanding, increased access and practical training is needed to ensure they are ready to face technological challenges in the digital era.
Pengaruh Fundamental Mikro, Fundamental Makro Terhadap Nilai Perusahaan dengan Karakteristik Perusahaan, Kinerja Keuangan, Struktur Modal Variable pada Perusahaan Manufaktur yang Terdaftar Di BEI Tahun 2019-2023 Cailah Nasywa Afrila; Hwihanus Hwihanus
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v3i1.2824

Abstract

Investigating the impact of micro and macro fundamentals on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023 is the purpose of this study. In this study, mediating factors include capital structure, financial performance, and firm characteristics. Firm size, Net Profit Margin (NPM), and Debt Ratio (DR) are examples of micro fundamentals, while GDP, inflation, and interest rates are examples of macro fundamentals. This study assesses the relationship between variables using path analysis based on SmartPLS. The results show that micro fundamentals significantly affect financial performance, capital structure, and firm characteristics, while macro fundamentals only affect capital structure. In addition, firm characteristics are proven to affect financial performance, but do not directly affect firm value. A company's financial performance greatly affects its value. The results show that strategic internal management and adaptation to macroeconomic changes are essential to increasing business value. This study helps stakeholders, including corporate management and policy makers, in building strategies that maximize firm value amidst increasingly complex global economic challenges and market competition.
Dampak Penggunaan Media Pembelajaran Inovatif terhadap Peningkatan Pemahaman Konsep Akuntansi bagi Mahasiswa di Universitas 17 Agustus 1945 Surabaya Patricia Channelia Wea; Hwihanus Hwihanus
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v3i1.2877

Abstract

This study analyzes the impact of innovative learning media on students' understanding of accounting concepts at the University of 17 August 1945 Surabaya. Using a qualitative approach, data were collected through in-depth interviews and participatory observations involving lecturers and students. The study examined media such as business simulations, animated videos, and case-based applications. Findings reveal that innovative learning media enhance student participation, simplify complex accounting concepts, and improve practical skills. Additionally, interactions between lecturers and students became more dynamic and engaging. Despite these benefits, challenges like limited technological resources and the need for adaptation time remain obstacles. This study highlights the importance of developing and integrating educational technology to support effective and relevant accounting learning.
Analisa Fundamental Makro dan Struktur Kepemilikan dengan Variabel Intervening Struktur Modal, Manajemen Laba, dan Kinerja Keuangan yang Berpengaruh terhadap Nilai Perusahaan Vera Rambu Nggonngi; Hwihanus Hwihanus
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v3i1.2878

Abstract

The rapid development in the industrial world today has created intense competition among investors and business actors. Alongside economic growth, companies strive to showcase their best performance to enhance competitiveness, which often requires additional capital. This study aims to examine the influence of macro fundamentals, ownership structure, capital structure, earnings management, and financial performance on firm value. The results indicate that these variables have a significant impact on firm value.
Persepsi Mahasiswa Akuntansi terhadap Etika Profesi Sebagai Calon Akuntan di Universitas 17 Agustus 1945 Surabaya Sevira Pahlevi Santoso; Hwihanus Hwihanus
CENDEKIA: Jurnal Ilmu Sosial, Bahasa dan Pendidikan Vol. 4 No. 4 (2024): CENDEKIA: Jurnal Ilmu Sosial, Bahasa dan Pendidikan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cendekia.v4i4.3264

Abstract

This research aims to explore accounting students' perceptions of professional ethics at the University of 17 August 1945 Surabaya. Professional ethics is an important foundation for accountants in carrying out their activities professionally. Using qualitative methods with in-depth interviews, this research examines the understanding, attitudes and factors that influence students' perceptions of the importance of ethics in the world of accounting. It is hoped that the research results will provide new insight into accounting students' ethical awareness and the challenges they face in implementing professional ethics. In addition, research finds that ethical perceptions have a positive impact on accounting students' decision-making behavior, where they tend to choose actions that are in accordance with ethical values ​​in facing challenges. This research recommends increased integration of ethics education in the curriculum and the need for further research on the impact of organizational culture on students' ethical behavior in the world of work.  
The Impact of Companies not Implementing Corporate Social Responsibility on Financial Performace : Literature Review Salsabila Alya Maharany; Sofinatus Solikhah; Hwihanus Hwihanus
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3363

Abstract

This research was conducted to determine the impact of the influence of Corporate Social Responsibility (CSR) on financial performance in several countries. This research was conducted with the aim of comparing the results of research on the influence of corporate social responsibility on financial performance in various countries and industries. The method used in this research is meta-analysis using qualitative methods in the form of international journals from several countries including India, China, Thailand, United States Kingdom. The results showed that CSR does not always provide consistent results. This study concludes that although Corporate Social Responsibility (CSR) on financial performance has a positive correlation, it is still considered trivial by companies in various countries.
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