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All Journal (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Perilaku dan Strategi Bisnis Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Shafin: Sharia Finance and Accounting Journal Muhasabatuna: Jurnal Akuntansi Syariah International Journal of Science and Society (IJSOC) EKONOMIKA45 KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Indonesian Journal Economic Review (IJER) Center of Economic Students Journal (CSEJ) Business and Investment Review JAKBS Jurnal Sistem Informasi dan Ilmu Komputer Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Indonesian Journal of Entrepreneurship & Startups International Journal of Management and Business Intelligence (IJMBI) Socio-Economic and Humanistic Aspects for Township and Industry Mazinda: Jurnal Akuntansi, Keuangan, dan Bisnis Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Media Akademik (JMA) Equivalent : Journal of Economic, Accounting and Management Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Innovative and Creativity Kajian Ekonomi dan Akuntansi Terapan PENG: Jurnal Ekonomi dan Manajemen Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Akuntansi dan Ekonomi Pajak: Perspektif Global International Journal of Studies in International Education International Journal of Educational Evaluation and Policy Analysis Journal of Business Economics and Management Journal of Ekonomics, Finance, and Management Studies Jurnal Riset Multidisiplin Edukasi LANCAH Jurnal Inovasi dan Tren As-Syirkah: Islamic Economic & Financial Journal Sinergi : Jurnal Ilmiah Multidisiplin
Hwihanus
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Journal : PENG: Jurnal Ekonomi dan Manajemen

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Pengaruh Pemahaman Akuntansi dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Usaha Hits Dimsum Surabaya Asri, Sukma; Hwihanus
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2025): Januari: Economics and business economics in Humanity
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/b5yxnk64

Abstract

This study aims to analyze the effect of accounting and taxation understanding on tax compliance in small businesses Hits Dimsum Surabaya. The research method used is a case study with data collection through in-depth interviews, participatory observation to assess accounting understanding and taxation understanding affect tax compliance. The results showed that although the owners have a basic understanding of financial recording and the importance of profit and loss statements, the application of this knowledge in terms of taxation is still very limited. In addition, ignorance of tax obligations also reduces their level of compliance. This shows that accounting understanding and understanding of taxation have a significant influence on taxpayer compliance in the Hits Dimsum Surabaya business. The advice given is to carry out taxation counseling and accounting training that is more specific to MSME actors, and improve access to training programs. In addition, the importance of simpler and more transparent tax policies is expected to help business owners understand their tax obligations and realize the benefits of tax compliance.
Pengaruh Struktur Kepemilikan, Karakteristik Perusahaan dengan Struktur Modal dan Kinerja Keuangan sebagai Variabel Intervening Terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sektor Pertambangan yang Terdaftar di BEI pada Tahun 2020-2022 Audreyna Missel, Rheinata; Hwihanus
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 2 (2025): Juli: Development Economics and Regular Economics
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/3h724m02

Abstract

This study analyzes manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022, with ten companies purposively selected. The objective is to examine the effect of ownership structure, business characteristics, and capital structure on firm value, with financial performance as a moderating variable. Data was taken from the IDX annual financial reports and analyzed using Smart PLS. The results show that firm characteristics have a significant effect on financial performance, but not on value or capital structure. Financial performance affects capital structure, but has no direct effect on firm value. The findings provide insights for investors and industry players on the effect of financial performance and capital structure on firm value.
Co-Authors Adam Maulana Aditya, Farhan Adnan, Apippudin Adriana, Marcelia Ahmed, Ishfaq Aldi, Muhammad Fauzan Alfons, Susana K. Allesia Putri Wijaya Sutikno Amalia, Devina Shava Ambarwati, Hanum Cheffi Amira Nanda Arianni Anggraini, Avita Annisa Rahma Qur’aini Annora Rajwa Erbana Aprilia Wahana Putri Ardhi, Fillah Asari, Ayu Asri, Sukma Atakelan, Reinatto Yakobus Pati Agon Audreyna Missel, Rheinata Calosa, Kristiana Greta Celine Amanda Sarifatul Sabrina Delila Pandora Harlacxienty Devi Alita Solehsi Devi Nadia Agustina Dewi Purnamasari Dian Sari, Nur Fitroten Dyahnesa Harul Puspitaningrum Enny Istanti Erdiana, Della Fadila, Baity Nur Fatwa, Muhammad Nabil Fernianda Wahyu Ramadanthy Fitri Noviyanti Fiyelex, Riandi Gery Habiburrahman, Muhammad Riza Mahmud Handoko, Steven Nathanael Handoko, StevenNathanael Hendra Cipta ikawulandari Indro Purnomo Inung Vias Dras Tistian Hening Tyas Jannah, Arizza Zulia Rahmatul Jihan Bintang Angely Jofanka, Alinda Dwi Kurnia Illa Allodya Dinara Laila Hidayati, Putri Laila, Amar’atus Leba, Desinta Linda Afifah Lutfika Arifa Faizati Maghdalena Sihaloho, Yolanda Maharani Adi Pamasa Marcelia Marcella Aullia Jayadi Maretha Wiriaqni Utama Missel, Rheinata Audreyna Mohammad Hamim Sultoni Muhammad Indra Wardana Mulyanto, Dody Mushfiroh, Luluk Nabila Cahya Lestari Nabilah Qurrotul `Aini Nabilah Qurrotul ’Aini Najwa Bioarti Nanda Nanlohy, Yehezkiel Benaya Nathalie Elshaday Nathania Arindha Putri Neto, Angelique Michella Nouva Ayu Ramadhanti Nurfifajannah, Walliya Nurmala Galuh Pramesthi Nurrochmah, Aliatus Pertiwi, Ana Pranata, Natasha Anjanette Putri, Audyta Prasetyani Putri, Febri Risnandia Wibowo R. Pandin, Maria Yovita R. Pandin, Maria Yovita R. Pandin Rahayu, Putri Ramadhan Adin Nugroho Riska Septi Ariani Rista Rohman Syah, Muhammad Nur Rohmansyah, Muhammad Nur Rohmawati, Ade Putri Indri Ruri Istia Damayanti Saputra Hadiwinarto Sari Indah Setio Maria Savsavubun Sari, Chindy Manika Sari, Nur Fitroten Dian Savsavubun, Sari Indah Setio Maria Setyorini, Winarti Sevira Pahlevi Santoso Shenia Meyrsa Rosanti Sihaloho , Yolanda Maghdalena Siti Ambar SITI NURUL HIDAYATI Slamet Riyadi Syaiful, Claudya Sizika Beatrix Teguh Adi Priansyah Tri Ratnawati Via Wahyuningtyas Vivi Ade Rivani Wandira Regita Wardana, Muhammad Indra Yance, Evy Yohana Natalia Cristanti Yunari, Syahna Shinta