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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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Tax Fraud in International Trade: Analysis of Driving Factors and Economic Implications Nanlohy, Yehezkiel Benaya; Rohmansyah, Muhammad Nur; 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.v2i2.2728

Abstract

This research aims to find out what are the driving factors and economic implications of tax fraud in international trade. The research method used in this research is the meta-analysis method. This research uses data from articles available in full text form. Data sources were searched and taken from Researchgate, Sciencedirect, Emerald, and Taylor And Francis. The subject of this research is tax fraud in international trade while the object is an article. Of the 5 articles that have been studied by researchers, they discuss the driving factors and economic implications of tax fraud in international trade. Then the article is reviewed using analytical techniques, looking for driving factors and economic implications among several literatures and drawing conclusions. The results of the analysis from these 5 journals show that there are several driving factors and economic implications in the occurrence of tax fraud in international trade. Driving factors and economic implications include the role of tax havens, invoice and VAT errors, ghost companies, changes in company structure, tax avoidance and tax rates. These five factors state that they influence the occurrence of tax fraud in international trade activities.
Analisis Fundamental Mikro dan Struktur Kepemilikan Terhadap Kinerja Keuangan dengan Struktur Modal, Manajemen Laba, Karateristik Perusahaan sebagai Variabel Intervening pada Perusahaan Perbankan Atakelan, Reinatto Yakobus Pati Agon; 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.v2i2.2732

Abstract

The purpose of the research activity is to determine and analyze the financial performance of banking companies on the Indonesia Stock Exchange from 2013 and 2018. A quantitative descriptive approach is used as a research method for secondary data, respectively for each independent and dependent variable. Where the independent variables are: Micro fundamentals, Ownership Structure, Capital Structure, Profit Management, Company Characteristics, and the dependent variable is: Financial Performance. Data is taken from financial reports and also the IDX website (www.idx.co.id). Banking companies on the IDX were involved in this research from 2013 to 2018. A sample of 5 banking companies was taken for analysis, using random sampling. From the results of the analysis, there is only one independent variable that has a significant effect on the dependent variable, and the remaining independent variables do not have a significant effect on financial performance.
Analisis Fundamental Makro, Fundamental Mikro Terhadap Kinerja Keuangan dengan Pangsa Pasar, Struktur Kepemilikan dan Karakteristik Perusahaan pada Perusahaan Rokok yang Terdaftar di Bursa Efek Indonesia pada Tahun 2011-2020 Laila, Amar’atus; 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.v2i2.2733

Abstract

An abstract is often presented separate from the article, so it must be able to stand alone. A well-prepared abstract enables the reader to identify the basic content of a document quickly and accurately, to determine its relevance to their interests, and thus to decide whether to read the document in its entirety. The abstract should be informative and completely self-explanatory, provide The purpose of this research is to analyze the macro and micro fundamentals of financial performance as well as market share, company characteristics and structure of cigarette companies on the Indonesia Stock Exchange from 2011 to 2020. The analysis of this research is quantitative research with data on independent variables and dependent variables. Data comes from BEI reports and website. The sample used was 30 cigarette companies on the Indonesian Stock Exchange. Using the data analysis method, namely PLS version 4. The results of the proposed hypothesis show that 6 independent variables have a positive and significant effect on the dependent variable, while the remaining 7 variables have a negative effect on the dependent variable, namely financial performance.
Analisis Fundamental Makro Struktur Modal Kinerja Keungan Karakeristik Perusahaan Terhadap Nilai Perusahaan dengan GCG Sebagai Variabel Intervening pada Perusahaan Sektor Manufaktur yang Terdaftar di BEI Tahun 2018-2023 Habiburrahman, Muhammad Riza Mahmud; 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.v2i2.2739

Abstract

This study aims to analyze the effect of macro fundamentals, capital structure, financial performance, and company characteristics on firm value with Good Corporate Governance (GCG) as an intervening variable in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2023. The method used is secondary data analysis using the Smart-PLS version 4 program. The results showed that macro fundamentals, capital structure, financial performance, and company characteristics have a significant influence on firm value. In addition, GCG also has a significant influence on firm value. These results contribute to theory and practice in developing effective management strategies to increase firm value.
Analisis Fundamental Makro, Struktur Aset Terhadap Nilai Perusahaan dengan Struktur Modal, Kinerja Keuangan, Opini Auditor sebagai Variabel Intervening pada Perusahaan Sektor Food & Beverage yang Terdaftar di BEI Periode 2016-2021 Sari, Chindy Manika; 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.v2i2.2740

Abstract

The study aims to analyze the fundamental influence of macro, asset structure, capital structure, financial performance, and auditor opinion on the value of the company by considering the role of intervening variables on F&B sector companies listed in the EIB period 2016-2021. The data used is secondary data obtained from the company's (Annual Report) using the Smart-PLS 4.0 program. The results of the research show that the fundamental macro and asset structure influences insignificantly on the value of the company by considering the role of the intervening variables. Capital structures mediate the fundamental macro influence on the company's value, while financial performance mediates the influence of the asset structure on the corporate value. The auditor's opinion does not mediate the fundamental influence of macro and asset structures on the value of the company. This research provides important implications for investors, creditors, and other parties in making decisions related to investment, financing, and company valuation.
Analisis Fundamental Makro, Fundamental Mikro, Struktur Kepemilikan, Kinerja Keuangan, Karakteristik Terhadap Nilai Perusahaan Sebagai Variable Modetaring pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di BEI Periode 2018-2023 Wardana, Muhammad Indra; 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.v2i2.2742

Abstract

This study aims to test and analyse the effect of macro fundamentals, micro fundamentals, ownership structure, financial performance, company characteristics, on firm value in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The method used in this study involves collecting data from six food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange (IDX), namely such as PT Indofood Sukses Makmur Tbk, PT Mayora Indah Tbk, PT Ultrajaya Milk Industri Company Tbk, PT Nippon Indosari Corporindo Tbk, PT Siantar Top Tbk, PT Sariguna Primatirta. This research uses a quantitative approach and then analyses the data using Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach. SEM-PLS was chosen because it is able to test complex research models with multiple variables and indicators (Hair et al., 2014). SEM-PLS analysis was carried out using SmartPLS 4.0 software. The results of the study showed that of the 11 hypothesis results made, 4 hypotheses were significantly accepted and 7 hypotheses were rejected as insignificant.
Analisis Fundamental Makro Terhadap Nilai Perusahaan Ddengan Struktur Modal, Kinerja Keuangan, Struktur Kepemilikan Sebagai Variabel Perantara pada Beberapa Perusahaan Energi Handoko, StevenNathanael; 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.v2i2.2743

Abstract

This research functions to find out what variables can influence company value. The variables are macro fundamentals, capital structure, financial performance, and ownership structure which influence company value. This research takes secondary data from the Indonesian stock exchange. The companies used for the sample are energy companies in Indonesia from 2018 to 2023.
Implementation of Green Economy and Green Acouting in International Companies Anggraini, Avita; Handoko, Steven Nathanael; 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.v2i2.2744

Abstract

The aim of this study is to investigate how the Green Economy and Green Accouting can be applied in an international business context. This study uses a descriptive approach that aims to provide an objective picture of the use of the Green Economy in international business. This approach gathers valuable data to describe the relevant facts, and then generates detailed conclusions regarding the issue, event, or phenomenon being studied. The importance of the green economy is increasingly felt in the evaluation of business impacts on the environment and in encouraging sustainable business practices.
Analisis Fundamental Makro, Struktur Kepemilikan Terhadap Nilai Perusahaan dengan Karakteristik Perusahaan, Kinerja Keuangan Sebagai Variabel Intervaning dalam Perusahaan Sektor Manufaktur yang Terdaftar pada Bursa Efek Indonesia pada Tahun 2019-2023 Aditya, Farhan; 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.v2i2.2745

Abstract

This research aims to determine and analyze the influence of macro fundamental factors and ownership structure on company value, with financial performance and company characteristics as intervening variables. The macro fundamental factors studied include inflation, gross domestic income, interest rates and foreign exchange rates. The ownership structure is analyzed based on institutional, foreign, public, government and managerial ownership. Financial performance is measured through receivables turnover, ROA and ROE. Company characteristics include the number of board of directors, number of audit committees, company size, and company age. Company value is assessed through share price, Tobin's Q, and EPS. This research uses data from 6 companies listed on the IDX in the 2019-2023 period and analyzed using SmartPLS. The research results show that macro fundamentals have a significant effect on company value, ownership structure, company characteristics and financial performance. Ownership structure also has a significant influence on company value, company characteristics and financial performance. In addition, company characteristics have a significant effect on company value and financial performance, and financial performance has a significant effect on company value. This research provides important insights for companies and investors in understanding the factors that influence company value and investment decision making.
Analisis Fundamental Makro, Struktur Kepemilikan Terhadap Nilai Perusahaan, Manajemen Laba, Kinerja Keuangan dan Karakteristik Perusahaan sebagai Variable Intervaning pada Perusahaan Sektor Plastik dan Kemasan Bursa Efek Indonesia Tahun 2013-2022 Neto, Angelique Michella; 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.v2i2.2746

Abstract

This research aims to determine and analyze the relationship between macro fundamentals, ownership structure, earnings management, financial performance and company characteristics on company value. The sample for this research is 3 plastic and packaging sector companies listed on the Indonesia Stock Exchange for the 2013-2022 period. The data analysis technique in this research uses smartPLS 4 software. The macro fundamentals measured include inflation, exchange rates, interest rates and gross domestic product. The ownership structure includes institutional, foreign, public, government and managerial ownership. Profit management is measured through net profit margin, ROE, and DAR, while financial performance is measured through sales, receivables turnover, and ROA. Company characteristics are measured by the number of board of directors, commissioners, audit committee, size and age of the company. Company value is measured through closing price, EPS, shares, and Tobins Q. The research results show that macro fundamentals have a significant effect on company value, ownership structure, earnings management, financial performance, and company characteristics. Ownership structure also has a significant influence on earnings management, financial performance, company characteristics and company value. In addition, earnings management, financial performance and company characteristics have a significant influence on company 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