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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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The Effect of Macroeconomic Fundamentals, Capital Structure and Technology on Stock Return with Good Corporate Governance and Financial Performance as Intervening Variables: A Study of Manufacturing Companies on the Indonesia Stock Exchange Pertiwi, Ana; Hwihanus; R. Pandin, Maria Yovita
Indonesian Journal Economic Review (IJER) Vol. 5 No. 2 (2025): October
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v5i2.579

Abstract

This study analyzes the effect of macroeconomic fundamentals, capital structure, and technology on stock return with good corporate governance and financial performance as intervening variables in manufacturing companies on the Indonesia Stock Exchange for the period 2021-2023. The research method uses Partial Least Squares-Structural Equation Modeling (PLS-SEM) with 24 observations from 8 manufacturing companies. Secondary data were obtained from financial statements, annual reports, and official publications. Results show that only 5 out of 18 hypotheses are significant. Good corporate governance has a highly significant effect on financial performance (β=0.799, p=0.000). Macroeconomic fundamentals have a positive effect on good corporate governance (β=0.449, p=0.009). Capital structure has a positive effect on good corporate governance (β=0.513, p=0.021) and financial performance (β=0.307, p=0.001). Good corporate governance mediates the effect of macroeconomic fundamentals on financial performance (β=0.359, p=0.027). Technology has no significant effect on endogenous variables, confirming the Solow Productivity Paradox. The relationship between governance and financial performance with stock return is not significant, indicating market inefficiency.
PENGARUH MODAL, PENGALAMAN USAHA, STRATEGI PROMOSI DAN PENDIDIKAN TERHADAP KEUNTUNGAN PELAKU UMKM FASHION PADA MARKETPLACE ONLINE DI KABUPATEN PASURUAN Aldi, Muhammad Fauzan; Maulana, Adam; Ratnawati, Tri; Hwihanus
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i1.692

Abstract

The Industrial Revolution 4.0 has had a major impact on the economic sector. The Internet is one of the factors in technological progress that has caused disruption in the trading sector where trading has shifted from offline to online. This research aims to analyze the effects of capital, business experience, promotional strategies and education on the advantages of SME fashion in online marketplaces in Pasuruan Regency. The population in this study is fashion SMEs in Pasuruan Regency who sell on the online marketplaces Tokopedia, Bukalapak, Shopee, Lazada and Blibli.com with a total sample of 96 respondents taken by accidental sampling and analyzed using multiple linear regression (OLS). The independent variables are capital, business experience, promotional strategies, and education, while the dependent variable in this research is the profits of fashion SMEs. The research results show that the capital variable has a positive and significant effect with a coefficient of 1.80 and a probability value of 0.00, promotion strategies have a positive and significant effect with a coefficient of 77.16 and a probability value of 0.00 and education has a positive and significant effect on profits. fashion UKM practitioners with a coefficient value of 27.3 and a probability value of 0.00. Meanwhile, the business experience variable does not affect the profits of fashion MSME entrepreneurs who sell on online marketplaces.
Analisis Struktur Kepemilikan, Kinerja Keuangan, Dan Corporate Social Responsibility Disclosure Dengan Good Corporate Governance Sebagai Moderating Terhadap Financial Distress Perusahaan Insfrastruktur Sub Sektor Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia Nurfifajannah, Walliya; Hwihanus
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 2 No. 1 (2023): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v2i1.39

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Struktur Kepemilikan, Kinerja Keuangan, Corporate Social Responsibility Disclosure terhadap Financial Distress dengan Good Corporate Governance sebagai variabel Moderating. Populasi dalam penelitian ini adalah seluruh perusahaan insfrastruktur sub sektor telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2021. Teknik analisis data dan pengujian hipotesis menggunakan Partial Least Square dengan uji outer model dan inner model. Hasil penelitian ini membuktikan bahwa Struktur Kepemilikan berpengaruh tidak signifikan terhadap Financial Distress, Kinerja Keuangan berpengaruh tidak signifikan terhadap Financial Distress, Corporate Social Responsibility Disclosure berpengaruh tidak signifikan terhadap Financial Distress, Struktur Kepemilikan berpengaruh signifikan terhadap Kinerja Keuangan, Corporate Social Responsibility Disclosure berpengaruh signifikan terhadap Kinerja Keuangan, Struktur Kepemilikan dengan GCG sebagai variabel moderating berpengaruh tidak signifikan terhadap Financial Distress, Kinerja Keuangan dengan GCG sebagai variabel moderating berpengaruh tidak signifikan terhadap Financial Distress, Corporate Social Responsibility Disclosure dengan GCG sebagai variabel moderating berpengaruh tidak signifikan terhadap Financial Distress, bahwa GCG sebagai variabel moderating berpengaruh tidak signifikan terhadap Financial Distress.
Kebijakan Dividen Terhadap Nilai Perusahaan Listed BEI 2018-2022: Peran Moderasi Struktur Modal, Size, Profitabilitas Indro Purnomo; Hwihanus
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i7.3384

Abstract

This research aims to examine the effect of dividend policy on company value and examine the effect of dividend policy on company value which is moderated by capital structure, company size and profitability. The population of this research is hotels, restaurants and tourism sub-sector companies listed on the IDX with a research period of 2018-2022. The number of samples is 4 companies with total data of 20 observations. The data source uses secondary data, namely in the form of company annual reports which can be accessed via the website www.idx.co.id. The data analysis technique uses SEM PLS analysis, with the help of Smart-PLS version 3. Conclusions from this research (1) Dividend policy has a positive and significant effect on company value in hotel, restaurant and tourism sub-sector companies listed on the BEI for the 2018-2022 period. (2) Capital structure cannot moderate the influence of dividend policy on company value. (3) Company size cannot moderate the influence of dividend policy on company value (4) Profitability cannot moderate the influence of dividend policy on company value.
Analisis Fundamental Makro, Kebijakan Manajemen, Struktur Modal Kinerja Keuangan Terhadap Nilai Perusahaan dengan GCG Sebagai Moderasi pada Perusahaan Manufaktur Sektor Tekstil dan Garmen Yang Terdaftar di BEI Missel, Rheinata Audreyna; Hwihanus
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/2jw4bb46

Abstract

This study aims to evaluate the effect of macroeconomic fundamentals and management policies on company performance with capital structure and financial performance as intervening variables and the moderating role of Good Corporate Governance (GCG) in textile and garment sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The population in this study were all textile and garment sector manufacturing companies listed on the IDX. Data analysis techniques and hypothesis testing use statistical methods with a quantitative approach to test predetermined hypotheses. The results of this study indicate that macro fundamentals have a significant effect on financial performance and capital structure, but not on firm value. Management policy has a significant effect on financial performance and capital structure, but not on firm value. Financial performance has a significant effect on firm value, while capital structure has no significant effect. In addition, GCG does not moderate the effect of financial performance and capital structure on firm value. This study adds insight into the influence of macro fundamentals and management policies on firm value and the moderating role of GCG in the context of textile sector companies in Indonesia.
Analisis Fundamental Makro, Struktur Modal, Kinerja Keuangan, Opini Audit, Terhadap Nilai Perusahaan dengan GCG Sebagai Variabel Moderasi pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Asri, Sukma; Hwihanus
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/da0tx857

Abstract

Ther purrposer of this study was to analyze ther erfferct of factors surch as macro furndamerntals, capital strurcturrer, financial perrformancer, and aurdit opinion on valurer, ursing GCG as a moderrating variabler. Ther objerct of rerserarch is manurfacturring companiers in ther food and berverrager indurstry serctor listerd on ther Indonersia Stock Erxchanger durring ther 2019-2023 perriod. Ther merthod in this sturdy ursers qurantitativer merthods, with data obtainerd from ther company's annural rerport. Ther data urserd is sercondary data. Data analysis was carrierd ourt ursing murltipler linerar rergrerssion to terst ther rerlationship bertwerern inderperndernt variablers, namerly macro furndamerntals, capital strurcturrer, financial perrformancer, and aurdit opinion), ther derperndernt variabler, namerly firm valurer and ther moderrating variabler, namerly Good Corporater Goverrmancer (GCG). Ther rersurlts showerd that macro furndamerntal factors, capital strurcturrer, financial perrformancer, aurdit opinion simurltaneroursly had no significant erfferct on firm valurer in manurfacturring companiers in ther food and berverrager indurstry serctor listerd on ther Indonersia Stock Erxchanger. Howerverr, aurdit opinion is fournd to haver a significant erfferct on ther company's financial perrformancer. In addition, GCG also cannot moderrater ther rerlationship bertwerern therser variables and firm value.
Analisis Fundamental Makro, Struktur Modal Terhadap Nilai Perusahaan dengan Struktur Kepemilikan, Kinerja Keuangan dan Karakteristik Perusahaan sebagai Variabel Intervening pada Perusahaan Sub Sektor Kimia yang Terdaftar di BEI Asari, Ayu; Hwihanus
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/620sed97

Abstract

This research aims to analyze the influence of macro fundamental analysis and capital structure on company value with ownership structure, financial performance and company characteristics as intervening variables in chemical sub-sector companies listed on the IDX. Macro fundamental analysis, capital structure, ownership structure, financial performance and company characteristics can influence company value. Signal Theory, Capital Structure Theory, and Agency Theory are the basis for this research. Company value, capital structure, macro fundamentals, ownership structure, financial performance, and company characteristics are important factors in determining company value. The results of the analysis show that several variables such as Macro Fundamentals, Company Characteristics, Financial Performance and Capital Structure have a significant influence on Company Value. However, there are also variables that are not significant such as Ownership Structure. Company value is an indicator of how the market assesses the company's current performance and future prospects, with Price to Book Value (PBV) used as one measure to describe the company's value. This research uses a quantitative approach with secondary data from chemical companies listed on the IDX. The implications of ownership for company value, capital structure and leverage on the financial performance of mining companies have also been discussed in related literature. These variables have a significant influence on company value, showing the importance of these factors in determining company value.
Analysis of The Application of Good Corporate Governance and Accounting Information Systems in The Management of Bumdes Laila Hidayati, Putri; Hwihanus
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 1 (2024): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i1.2861

Abstract

The establishment of BUMDes in Kacongan Village is a manifestation of the Village Government's commitment to explore all existing potential and resources in order to improve the economy and welfare of the Village. However, if the commitment of the village government in establishing BUMDes is not supported by the existence of SIA and Governance capabilities in the management carried out by BUMDes administrators effectively and efficiently, then what happens is that efforts to improve the village economy towards achieving the contribution of Village Original Revenue (PAD) will certainly be very difficult to do. The study aims to determine the application of Good Corporate Governance and Accounting Information Systems in the management of BUMDes in the Village of Kacongan sumenep. The type of data used in this study is quantitative data. The author uses two informants, namely: BUMDES chairman and BUMDES secretary. Based on the results of the study, it shows that the health of BUMDES Kacongan's performance on the principles of implementing Good Corporate Governance is less than optimal in improving community welfare but it is hoped that the planned BUMDes programs will run and are expected to have a positive impact on the people of Kacongan village and the use of BUMDes Kacongan Accounting Information Systems still uses a manual recording system.
The Role of Work Facilities, Employee Engagement, and Work Ethic in Enhancing Employee Performance with Job Satisfaction as an Intervening Factor at CV. Anugerah Tirta Persada Pangkalan Bun Cipta, Hendra; Hwihanus
International Journal of Science and Society Vol 6 No 2 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i2.1187

Abstract

This study explores the intricate relationships between work facilities, employee engagement, work ethic, job satisfaction, and employee performance within CV Anugrah Tirta Persada Pangkalan Bun. The research seeks to determine the impact of these factors on job satisfaction and how job satisfaction mediates their influence on employee performance. Utilizing a saturation sampling method, the study encompasses all 39 employees of the company. Data was collected via a comprehensive questionnaire covering respondent characteristics, work facility scale, work engagement scale, work ethic scale, job satisfaction scale, and employee performance scale, analyzed using SMARTPLS. Key findings reveal that work facilities and employee engagement do not significantly affect job satisfaction, as evidenced by p-values of 0.449 and 0.410, respectively. Conversely, work ethic significantly enhances job satisfaction with a p-value of 0.000. Job satisfaction is confirmed as a substantial predictor of employee performance (p-value 0.000). While job satisfaction significantly moderates the influence of employee engagement on performance (p-value 0.010), it does not moderate the effects of work facilities or work ethic on performance. Additionally, work ethic directly influences employee performance (p-value 0.012), while work facilities do not show a significant direct impact (p-value 0.177). These insights suggest prioritizing work ethic and employee engagement over work facilities to enhance job satisfaction and performance. The findings contribute valuable perspectives to human resource management practices, emphasizing the need for organizations to foster strong work ethics and employee engagement to boost overall performance.
Assessing the Effect of Work Ethic, Job Satisfaction, and Organizational Support on Employee Performance through Organizational Commitment at PT Menthobi Mitra Lestari Pangkalan Bun Setyorini, Winarti; Hwihanus
International Journal of Science and Society Vol 6 No 2 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i2.1188

Abstract

In the era of globalization and digitalization, the world of work is experiencing significant changes that affect various aspects of the organization, including work ethic, job satisfaction, organizational support, organizational commitment, and employee performance. This study aims to analyze the effect of work ethic, job satisfaction, and organizational support on organizational commitment and employee performance, with organizational commitment as an intervening variable. Data were collected through a 5-point Likert questionnaire distributed to employees of PT Menthobi Mitra Lestari Pangkalan Bun and analyzed using SMARTPLS. The results showed that work ethic and organizational support have a positive and significant effect on organizational commitment, but job satisfaction has no significant effect. In addition, organizational commitment has no significant effect on employee performance. The study also found that organizational commitment does not moderate the effect of work ethic, job satisfaction, and organizational support on employee performance. However, work ethic has a positive and significant effect on employee performance, while job satisfaction and organizational support have no significant effect. These findings indicate that organizational support is an important factor in increasing organizational commitment, and work ethic directly affects employee performance. This research contributes to the human resource management literature by highlighting the importance of work ethic and organizational support in the context of employee performance.
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