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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 International Journal of Economics (IJEC) 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 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) JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 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 Indonesia Economic Journal Sinergi : Jurnal Ilmiah Multidisiplin Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Jurnal Sistem Informasi dan Ilmu Komputer
Hwihanus
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Analisis Pengaruh Perputaran Kas, Perputaran Piutang, dan Perputaran Persediaan terhadap Return On Assets (ROA) PT Fast Food Indonesia Periode 2019 – 2022 Lutfika Arifa Faizati; Hwihanus
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 2 (2024): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v2i2.377

Abstract

Abstract : This research explores the history of the fastfood industry in Indonesia, tracing its rise and explaining the dynamics of a varied and competitive economy. Organizations in this field must improve operational efficiency and financial strategies to achieve optimal financial performance in the face of increasing competition. The study's main objective is to examine the effect of cash, accounts receivable, and inventory turnover on PT Fast Food Indonesia's return on assets (ROA) from 2019 to 2022. An essential measure of a company's financial health, ROA shows how well a business can turn its assets into profits. The research data came from PT Fast Food Indonesia's annual financial statements from 2019 to 2022, and the technique used was regression analysis. Based on the findings, asset utilization efficiency and ROA are significantly affected by accounts receivable and inventory turnover but not cash turnover. Abstrak : Penelitian ini menggali sejarah industri makanan cepat saji di Indonesia, menelusuri kebangkitannya dan menjelaskan dinamika perekonomian yang bervariasi dan kompetitif. Untuk mencapai kinerja keuangan yang optimal dalam menghadapi persaingan yang semakin ketat, organisasi di bidang ini harus meningkatkan efisiensi operasional dan strategi keuangan. Menguji pengaruh kas, piutang, dan perputaran persediaan terhadap return on assets (ROA) PT Fast Food Indonesia pada tahun 2019 hingga 2022 menjadi tujuan utama penelitian. Salah satu ukuran penting kesehatan keuangan perusahaan, ROA menunjukkan seberapa baik bisnis mampu mengubah asetnya menjadi keuntungan. Data penelitian berasal dari laporan keuangan tahunan PT Fast Food Indonesia tahun 2019 hingga 2022, dan teknik yang digunakan adalah analisis regresi. Berdasarkan temuan ini, efisiensi pemanfaatan aset dan ROA secara signifikan dipengaruhi oleh perputaran piutang dan perputaran persediaan, namun tidak oleh perputaran kas.
Pengaruh Fundamental Makro Dan Struktur Kepemilikan Terhadap Business Sustainability Dengan Green Accounting, Kinerja Keuangan, Dan Limbah Industri Sebagai Variabel Intervening Pada Perusahaan Energi Yang Terdaftar Di Bursa Efek Indonesia Jofanka, Alinda Dwi; Hwihanus
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.990

Abstract

The focus of this research is to examine the influence of macro fundamentals and ownership structure on business sustainability with intervening variables in the form of green accounting, financial performance and industrial waste in energy companies listed on the Indonesia Stock Exchange. Data sourced from complete documents from 14 energy companies for 2021-2023 were analyzed using SmartPLS-based quantitative methods. The research results show that macro fundamentals have a significant effect on business sustainability and financial performance, but not on green accounting and ownership structure. Ownership structure has a significant effect on business sustainability, green accounting, financial performance and industrial waste. Green Accounting has a significant effect on business sustainability and financial performance, while financial performance is not significant on business sustainability. Industrial waste has a significant effect on business sustainability and financial performance.
Analisis Pengaruh Fundamental Makro, Struktur Modal, Kinerja Manajemen, dan Kebijakan Perusahaan terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi: Studi Pada Perusahaan Sub Sektor Logam Di Bursa Efek Indonesia (BEI) Vivi Ade Rivani; Hwihanus
Center of Economic Students Journal Vol. 8 No. 1 (2025): January-Maret (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/csej.v8i1.1025

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, kinerja manajemen, kebijakan perusahaan, dan fundamental makro terhadap nilai perusahaan pada perusahaan subsektor logam yang terdaftar di Bursa Efek Indonesia (BEI), dengan tata kelola perusahaan yang baik sebagai variabel moderasi. Penelitian ini menggunakan populasi 10 perusahaan subsektor logam yang terdaftar di BEI pada periode 2020-2023. Metode yang digunakan adalah analisis jalur dengan bantuan software SmartPLS 4.Penelitian ini dirancang untuk menggambarkan hubungan sebab-akibat dengan pendekatan berbasis sampel dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa fundamental makro berpengaruh signifikan terhadap kebijakan perusahaan, sedangkan struktur modal memiliki dampak signifikan terhadap kinerja manajemen. Selain itu, struktur kepemilikan ditemukan berpengaruh signifikan terhadap struktur modal, kinerja manajemen, kebijakan perusahaan, dan nilai perusahaan.
The Role Of The Green Economy, Technological Innovation, Stock Market Advantages In Sustainable Development Nurmala Galuh Pramesthi; Sevira Pahlevi Santoso; Hwihanus
International Journal of Educational Evaluation and Policy Analysis Vol. 1 No. 3 (2024): July: International Journal of Educational Evaluation and Policy Analysis
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijeepa.v1i3.29

Abstract

A green economy to achieve sustainable development provides technological innovation and stock market profits in a sustainable social and environmental economy. To accelerate the transition to an environmentally friendly economy, companies need to understand the impact of implementing environmentally friendly policies and activities on the economy. Results show that green economic growth policies produce future aggregate stock market returns are lower, consistent with the perceived reduction in risk argument by investors. As this research increases our understanding of how the transition to a more sustainable green economy can impact the aggregate profitability of financial markets, implementing a green economy is important to implement appropriate measures to support it sensitively without incurring large costs that adversely impact the health of the economy. Increasing the driving force of technological innovation is the need to comply with environmentally friendly transformation in the economy and realize high-quality economic growth in technological innovation that does not provide support for green economic growth, but over time the impact of technological innovation on economic growth will change to positive. This shows that increasing the ability of technological innovation to encourage environmentally friendly economic efficiency.
Implementation of Green Accounting in Business Sustainability Putri, Audyta Prasetyani; Yance, Evy; Hwihanus; Sultoni, Mohammad Hamim; Ahmed, Ishfaq
Shafin: Sharia Finance and Accounting Journal Vol. 5 No. 1 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v5i1.15426

Abstract

The purpose of this study is to ascertain how green accounting implementation affects the sustainability of businesses. The findings of earlier studies will be examined in order to examine this influence. The meta-analysis method is employed in this study. A meta analysis examines several research findings on related issues. Written research on the application of green accounting in business sustainability, in the form of journal articles selected for their alignment with the research theme, serves as the unit of analysis for this study. With the use of a documentation guide, the researcher is the primary tool in this study. Both quantitative data analysis using percentages and qualitative data analysis using narrative study data from the research findings were employed in the data analysis process. Sample errors were determined by calculating the findings of the meta-analysis. The variance of the population correlation is 0.569, while the sampling error variance is 0.023. A relatively modest percentage of variance, or 4%, is created by sampling error when the variance value of the sample error is compared to the population correlation variance value multiplied by 100%. This percentage shows that sampling error-related error bias is minimal.
Analisis Fundamental Makro, CSRD Terhadap Nilai Perusahaan dengan Struktur Modal dan Kinerja Keuangan sebagai Variabel Intervening pada Perusahaan Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Nurrochmah, Aliatus; Hwihanus
LANCAH: Jurnal Inovasi dan Tren Vol. 2 No. 2 (2024): JUNI-NOVEMBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v2i2.2706

Abstract

This research aims to analyze the influence of macro fundamental factors, Corporate Social Responsibility Disclosure (CSRD), capital structure, and financial performance on the value of companies in the telecommunications sector listed on the Indonesia Stock Exchange. By using data analysis using SmartPLS. The research results of the nine hypotheses tested, only one hypothesis was accepted, namely that there is a significant influence between capital structure and company value. Meanwhile, another hypothesis shows that CSRD, macro fundamentals and financial performance do not have a significant effect on company value, and no significant effect was found between these variables on capital structure and financial performance. These findings provide implications for telecommunications companies in making strategic decisions regarding capital structure management in increasing company value in a sustainable manner.
Analisis Fundamental Makro, Fundamental Mikro Terhadap Nilai Perusahaan dengan Struktur Kepemilikan, Kinerja Keuangan dan Karakteristik Perusahaan Sebagai Variabel Intervening pada Perusahaan Sekor Makanan dan Minuman (F&B) yang Terdaftar pada Bursa Efek Indonesia pada Tahun 2018-2023 Yunari, Syahna Shinta; Hwihanus
LANCAH: Jurnal Inovasi dan Tren Vol. 2 No. 2 (2024): JUNI-NOVEMBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v2i2.2711

Abstract

This research aims to determine and analyze the relationship between macro fundamentals and micro fundamentals on company value and intervening variables in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2018-2023. The number of samples used in this research was 6 companies using a purposive sampling method. The data analysis technique in this research uses SMART-PLS software version 4. The test results show that the negative and insignificant influence is macro fundamentals on company value, micro fundamentals on company characteristics, ownership structure on company value and financial performance on company value. Meanwhile, those with a positive and insignificant effect are macro fundamentals on ownership structure, macro fundamentals on financial performance, micro fundamentals on company value, micro fundamentals on financial performance and company characteristics on financial performance. The variable that has a positive and significant effect is ownership structure on financial performance, apart from that the variable that has a negative and significant effect is company characteristics on company value.
Analisis Fundamental Makro, Struktur Modal Terhadap Nilai Perusahaan dengan Kebijakan Manajemen, Kinerja Keuangan dan Karakteristik Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Mushfiroh, Luluk; Hwihanus
LANCAH: Jurnal Inovasi dan Tren Vol. 2 No. 2 (2024): JUNI-NOVEMBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v2i2.2712

Abstract

This research aims to investigate the relationship between macro fundamental analysis, capital structure, and company value by considering management policies, financial performance, and characteristics of financial companies listed on the Indonesia Stock Exchange. The research method used includes analysis of historical data of financial companies listed on the Indonesia Stock Exchange within a certain time period. In this research, the variables observed include macroeconomic factors that influence the financial industry, company capital structure, company value as reflected in share prices, implemented management policies, company financial performance, and special characteristics of financial companies. The results of the analysis show that there is a signitifikancant relationship between macro fundamental analysis, capital structure and company value. Macroeconomic factors such as inflation, interest rates, and economic growth have a signitifikancant impact on a company's financial performance. Apart from that, effective management policies have also been proven to influence company value and better financial performance. This research provides valuable insights for investors, financial managers and capital market regulators to understand the factors that influence company value in the context of macro fundamental analysis and capital structure.
Analisa Fundamental Makro, Struktur Modal, Struktur Kepemilikan, Kinerja Keuangan, Karakteristik Perusahaan Terhadap Nilai Perusahaan dengan GCG Sebagai Variabel Moderasi pada Sub Sektor Perusahaan Logam yang terdaftar di BEI Erdiana, Della; Hwihanus
LANCAH: Jurnal Inovasi dan Tren Vol. 2 No. 2 (2024): JUNI-NOVEMBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v2i2.2713

Abstract

This research aims to examine the influence of factors such as macroeconomic conditions, capital structure, ownership structure, financial performance and company characteristics on company value in the context of metal companies in Indonesia. Good Corporate Governance (GCG) is also included as a moderating variable. Through a quantitative approach, this research provides in-depth insight into the factors that influence company value, with the hope that the results can provide guidance for corporate decision makers, regulators, investors and researchers to increase the value of metal companies in the Indonesian capital market. A good company value assessment is reflected in the high share price, which is a positive signal for potential investors. Good Corporate Governance (GCG) is considered a structure that regulates relationships between various parties in a company. The research hypothesis shows that factors such as Macro Fundamentals, Capital Structure, Ownership Structure, Financial Performance and Company Characteristics can influence Company Value. The research method used is descriptive with a quantitative approach. The test results show that not all factors have a significant influence on Company Value.
Analisis Fundamental Makro, Struktur Kepemilikan terhadap Nilai Perusahaan dengan Struktur Modal, Kinerja Keuangan, Karakteristik Perusahaan sebagai Variabel Interverning pada Perusahaan Sektor Makanan dan Minuman di BEI Tahun 2019-2023 Rohmawati, Ade Putri Indri; Hwihanus
LANCAH: Jurnal Inovasi dan Tren Vol. 2 No. 2 (2024): JUNI-NOVEMBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v2i2.2714

Abstract

In this study, firms in the food and baverages sector listed on the IDX between 2019 and 2023 will have their ownership structure, macrofundamentals, capital structure, financial performance, and company characteristics examined and evaluated as intervening variables on firm value. The investigation’s secondary data source is the company annual reportr. The study’s samples were thirty food and baverages enterprises that were listed on the IDX. The hypothesis was tested, and findings indicate that four independent variables significantly and favorably effect the dependent variable, firm value, whereas the remaining nine variables very slightly and negatively affect the dependent variable.
Co-Authors Adam Maulana Adila Dwi Lestari Aditya, Farhan Adnan, Apippudin Adriana, Marcelia Ahmad Arif Ahmed, Ishfaq Aldi, Muhammad Fauzan Alfons, Susana K. Alisya Lailatul Akhadiya 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 Desy Kartika Sari Devi Alita Solehsi Devi Nadia Agustina Dewi Purnamasari Dian Sari, Nur Fitroten Dyahnesa Harul Puspitaningrum Enny Istanti Erdiana, Della Erfi Lisdiana Suryani Fadila, Baity Nur Fatwa, Muhammad Nabil Fernianda Wahyu Ramadanthy Fitri Noviyanti Fitria Rahmadani 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 Laylatul Adha Leba, Desinta Lim’atus Sanayah Linda Afifah Lusia Mutiara Pratama Bulele Lutfika Arifa Faizati Maghdalena Sihaloho, Yolanda Maharani Adi Pamasa Mahendra Wisnu W Marcelia Marcella Aullia Jayadi Maretha Wiriaqni Utama Maria Yovita R Pandin Marsha Gita Widyanti Melinda Ayu Puspitasari 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 Neila Widiya Andini Neto, Angelique Michella Neza Putri Pratama Nia Ananda Rahma Wati Nina Nor Fadilah Nouva Ayu Ramadhanti Nurfifajannah, Walliya Nurmala Galuh Pramesthi Nurrochmah, Aliatus Pertiwi, Ana Pranata, Natasha Anjanette Puspita Putri, Audyta Prasetyani Putri, Febri Risnandia Wibowo R. Pandin, Maria Yovita R. Pandin, Maria Yovita R. Pandin Rahayu, Putri Ramadhan Adin Nugroho Rieke, Rieke Riska Septi Ariani Rista Rohman Syah, Muhammad Nur Rohmansyah, Muhammad Nur Rohmawati, Ade Putri Indri Ruri Istia Damayanti samsul arifin Sari Indah Setio Maria Savsavubun Sari, Chindy Manika Sari, Nur Fitroten Dian Sasniati Fadhila Shifa Savsavubun, Sari Indah Setio Maria Setyorini, Winarti Sevira Pahlevi Santoso Shafiyah Ummu Umayyah Shenia Meyrsa Rosanti Shevania Sihaloho , Yolanda Maghdalena Siti Ambar SITI NURUL HIDAYATI Slamet Riyadi Suhendro Sosro JK Syaiful, Claudya Sizika Beatrix Teguh Adi Priansyah Tita Refi Maret Sintani Tri Ratnawati Uci Oktavia Via Wahyuningtyas Vivi Ade Rivani Wandira Regita Wardana, Muhammad Indra Widyatna, Ariyanta Dany Yance, Evy Yohana Natalia Cristanti Yunari, Syahna Shinta