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ANALISIS PENGARUH PENERAPAN STANDAR AKUNTANSI KEUANGAN (SAK) TERHADAP KUALITAS LAPORAN KEUANGAN PADA UMKM Putri, Febri Risnandia Wibowo; Hwihanus
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 13 No. 8 (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.v13i8.9850

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Standar Akuntansi Keuangan (SAK) terhadap kualitas laporan keuangan pada Usaha Mikro, Kecil, dan Menengah (UMKM). Metode penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif. Data diperoleh melalui wawancara mendalam, observasi, dan dokumentasi pada UMKM di wilayah tertentu. Hasil penelitian menunjukkan bahwa penerapan SAK, khususnya SAK EMKM (Entitas Mikro, Kecil, dan Menengah), memberikan dampak positif terhadap kualitas laporan keuangan UMKM, seperti peningkatan akurasi, transparansi, dan relevansi informasi keuangan. Namun, terdapat kendala dalam implementasi, seperti kurangnya pemahaman pelaku UMKM terhadap standar tersebut dan keterbatasan sumber daya. Temuan ini memberikan implikasi bahwa pelatihan dan pendampingan intensif diperlukan untuk meningkatkan penerapan SAK secara efektif di kalangan UMKM, sehingga dapat mendukung pengambilan keputusan yang lebih baik dan akses yang lebih luas terhadap pembiayaan.
PENGARUH LIKUIDITAS, LEVERAGE, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI Savsavubun, Sari Indah Setio Maria; Hwihanus
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 13 No. 9 (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.v13i9.9922

Abstract

This study aims to analyze the effect of liquidity, leverage, and dividend policy on firm value with profitability as a mediating variable. Liquidity is measured using the current ratio (CR), leverage using the debt to equity ratio (DER), dividend policy using the dividend payout ratio (DPR), profitability using return on assets (ROA), and firm value is measured through price to book value (PBV). The research sample consists of manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during a certain period, selected using the purposive sampling method. The data analysis technique used is path analysis with mediation testing using the Sobel test method. The results of the study indicate that liquidity and leverage have a negative effect on firm value, while dividend policy has a positive effect. Profitability is proven to be a significant mediating variable in the relationship between liquidity and leverage on firm value, but does not mediate the effect of dividend policy. This finding indicates that management needs to pay attention to liquidity management policies and capital structure to increase profitability, which ultimately has an impact on increasing firm value. In addition, a consistent and optimal dividend policy can create a positive perception from investors, thereby increasing the attractiveness of the company's shares. This study provides theoretical contributions in understanding the role of profitability as a mediating variable in the relationship between financial variables and practical implications for corporate management in developing strategies to increase corporate value. This study also recommends further research by considering other industrial sectors and longer research periods.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN MAHASISWA AKUNTANSI: STUDI PERAN FASILITAS KAMPUS, KUALITAS PENGAJARAN DOSEN, RELASI MAHASISWA, BEBAN TUGAS DAN AKTIVITAS ORGANISASI Syaiful, Claudya Sizika Beatrix; Hwihanus
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 13 No. 11 (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.v13i11.10103

Abstract

This study aims to analyze the factors that influence accounting student satisfaction at the University of 17 August 1945 Surabaya, including aspects of campus facilities, teaching quality, student relations, workload, and organizational activities. Data were collected through a questionnaire with a Likert scale to 5 students as a sample. The results of the Pearson correlation analysis showed that most of the relationships between variables were not statistically significant (p value > 0.05), although there was a weak to moderate correlation. The strongest relationship was found between the total variable and workload (r = 0.748), but was not significant (p = 0.146). In conclusion, this study indicates the need for additional data collection and further analysis to understand the relationship between variables that influence student satisfaction in more depth.
Analisis Kinerja Keuangan, Struktur Modal Terhadap Nilai Perusahaan Dengan Karakteristik Perusahaan, Struktur Kepemilikan Sebagai Variabel Interpering Pada Perusahaan Consumer Goods Yang Terdaftar Di BEI Wardana, Muhammad Indra; Hwihanus
Business and Investment Review Vol. 3 No. 1 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.156

Abstract

This study aims to analyse the effect of financial performance and capital structure on firm value by considering firm characteristics and ownership structure as intervening variables. The data used in this study are secondary data from the financial statements of six companies listed in the Consumer Goods sector on the Indonesia Stock Exchange during the 2019-2023 period. The analysis shows that capital structure has a positive and significant effect on firm characteristics, which include size, profitability, and financial stability. Although capital structure does not show a significant effect on firm value directly, good firm characteristics contribute to an increase in market value. These findings provide important insights for firm management in making decisions related to capital structure and strategies to improve the competitiveness and sustainability of the firm. This study suggests the need for further analysis of other factors that may affect firm value in different sectors. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan dan struktur modal terhadap nilai perusahaan dengan mempertimbangkan karakteristik perusahaan dan struktur kepemilikan sebagai variabel intervening. Data yang digunakan dalam penelitian ini adalah data sekunder dari laporan keuangan enam perusahaan yang terdaftar di sektor Consumer Goods di Bursa Efek Indonesia selama periode 2019-2023. Hasil analisis menunjukkan bahwa struktur modal berpengaruh positif dan signifikan terhadap karakteristik perusahaan, yang mencakup ukuran, profitabilitas, dan stabilitas keuangan. Meskipun struktur modal tidak menunjukkan pengaruh signifikan terhadap nilai perusahaan secara langsung, karakteristik perusahaan yang baik berkontribusi pada peningkatan nilai pasar. Temuan ini memberikan wawasan penting bagi manajemen perusahaan dalam pengambilan keputusan terkait struktur modal dan strategi untuk meningkatkan daya saing serta keberlanjutan perusahaan. Penelitian ini menyarankan perlunya analisis lebih lanjut mengenai faktor-faktor lain yang dapat mempengaruhi nilai perusahaan di sektor yang berbeda. Kata Kunci: Struktur Modal, Kinerja Keuangan, Struktur Kepemilikan, Karakteristik Perusahaan, Nilai Perusahaan
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.
Analisa Fundamental Mikro Dan Fundamental Makro Terhadap Nilai Perusahaan Dengan Struktur Kepemilikan, Kinerja Keuangan, Struktur Modal Sebagai Variabel Intervening Pada Perusahaan Jasa Asuransi Yang Terdaftar Di Bursa Efek Indonesia Rista; Hwihanus
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.254

Abstract

This study aims to test and analyze the relationship between micro fundamental variability, macro fundamental to firm value, ownership structure, financial performance, and capital structure in Insurance Services Companies listed on the Indonesia Stock Exchange. Population search on 30 financial statements of Insurance Services Companies listed on the Indonesia Stock Exchange. This research method uses purposive sampling with a total sample of 10 companies with the years 2021-2023. The data analysis technique in this study uses Partial Least Square which consists of Inner Model, Outers Model and Weight Relation. The results showed that of the 13 hypotheses made, 3 hypotheses were accepted while 10 hypotheses were rejected. The test results show that 10 indicators have insignificant values.
Pengaruh Kinerja Keuangan dan GCG Terhadap Nilai Perusahaan Dengan Struktur Modal Dan Kebijakan Dividen Sebagai Variabel Moderasi Maghdalena Sihaloho, Yolanda; Hwihanus
Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research Vol. 2 No. 1b (2025): NOVEMBER 2024 - JANUARI 2025 (TAMBAHAN)
Publisher : UNIVERSITAS SERAMBI MEKKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/mister.v2i1b.2820

Abstract

This study aims to analyze the influence of financial performance and Good Corporate Governance (GCG) on firm value with capital structure and dividend policy as moderating variables. The research employs a quantitative descriptive method using secondary data from annual financial reports of textile companies listed on the Indonesia Stock Exchange for the period 2019-2023. Sampling was conducted using purposive sampling method. Data analysis was performed using PLS-SEM with SmartPLS. The results show that financial performance, GCG, capital structure, and dividend policy have no significant effect on firm value. Capital structure and dividend policy as moderating variables also do not prove to moderate the relationship between financial performance and GCG on firm value. These findings indicate the possibility of other factors having more influence on firm value that are not covered in this study.
Pengaruh Struktur Aktiva, Struktur Modal dan Karakteristik Perusahaan Terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel intervening Pada Perusahaan Perbankan Yang Terdaftari Di BEI Pada Periode 2020-2023 Nouva Ayu Ramadhanti; Hwihanus
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of asset structure, capital structure, and company characteristics on firm value with financial performance as an intervening variable in banking companies listed on the Indonesia Stock Exchange (IDX) during the period of 2020-2023. Using a descriptive quantitative approach and secondary data from annual reports, the research involves 10 banks selected randomly from a total of 47 listed banks. The analysis model employed is Partial Least Squares (PLS) with the assistance of SmartPLS software. The results indicate that both asset structure and capital structure have a significant impact on financial performance, with asset structure contributing more significantly than capital structure. Company characteristics do not show a significant effect on financial performance. Although financial performance does not directly influence firm value, it serves as an intervening variable that strengthens the effect of asset structure on firm value. These findings emphasize the importance of effective management of asset and capital structures to enhance financial performance and firm value, providing valuable insights for bank management in formulating better strategies in a competitive market.
Penerapan Analisis Untuk Segmentasi Pasar Produk Gutme Terhadap Tingkat Penjualan Produk UMKM Dyahnesa Harul Puspitaningrum; Hwihanus
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to use market segmentation analysis to increase sales of GUTME products to micro, small and medium enterprises (MSMEs). Although GUTME products have great potential, they face problems getting the right customers because they do not understand the market characteristics and different consumer preferences. Therefore, a proper understanding of market segmentation is needed to create better marketing strategies. Statistical methods that use quantitative analysis and data-based market segmentation are used in this research. Data was collected through a survey conducted on 500 customers who are the target market for GUTME products. The aim of the survey is to identify customer demographics, psychographics and buying behavior.
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