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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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Advancing Green Economy: Case Studies from Indonesia, Ghana, and Strategies for Governance and Eco-Management Ardhi, Fillah; 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.v2i2.2724

Abstract

This paper underscores the imperative of acknowledging the adverse impacts of economic development to foster sustainable economic growth. It advocates for the adoption of the green economic concept as a viable solution, emphasizing natural resource conservation. Employing discriminant analysis, the study assesses green economic development across income-classified countries, revealing the significance of environmental factors such as emissions and forest area. While the principles of a green economy gain traction globally, concerns linger among some nations about potential hindrances to development. Consequently, a clear methodology for green economy implementation is crucial, particularly in the context of governance. The research discusses prerequisites, basic principles, and modeling techniques for green economy implementation, employing the IDEF0 methodology. Using Ghana as a case study, SWOT analysis evaluates its green economy transformation efforts, highlighting strengths like geographical advantages and weaknesses such as weak institutions. Opportunities include international support, while threats encompass inadequate technology development and corruption. The study underscores the necessity for policymakers to leverage strengths and opportunities while addressing weaknesses and threats, emphasizing science and technology education to support green economy development. Furthermore, the paper explores the significance of eco-management in fostering a green economy, advocating for new scientific approaches to managerial decision-making. It delineates management technologies for eco-management, focusing on resource-oriented production and competitive strategy. The study underscores the importance of resource efficiency in economic and environmental aspects, offering practical recommendations for industrial waste reuse. Lastly, employing the nonlinear ARDL approach, the paper analyzes the asymmetric impact of renewable energy generation and clean energy prices on green economy stock prices. Results indicate significant negative impacts of renewable energy generation, with clean energy prices exhibiting both positive and negative effects. The study concludes by highlighting the dominance of negative shocks and the intricate relationship between renewable energy generation, clean energy prices, and green economy stock prices.
Analisis Fundamental Makro, Karakteristik Perusahaan Terhadap Kinerja Perusahaan dengan Struktur Modal, Struktur Kepemilikan, dan Opini Audit sebagai Variabel Intervening pada Perusahaan Tekstil dan Garmen Sari, Nur Fitroten Dian; 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.v2i2.2725

Abstract

This study aims to analyze the relationship between macro fundamental analysis, company characteristics, and company performance with capital structure, ownership structure, and audit opinion as intervening variables in textile and garment companies. The textile and garment industry faces various challenges such as global competition, fluctuations in raw material prices, and changing consumer preferences. Industry and company analysis is important to understand the company's performance. Factors such as company size, leverage, and profitability can affect a company's performance. The ownership and capital structure also plays an important role. Audit opinions can improve investor confidence and company performance. This research can help textile and garment companies make better decisions to improve their performance. This study examines the relationship between macro fundamental variables, company characteristics, ownership structure, audit opinion, and company performance. The results showed that only three of the eleven hypotheses proposed were accepted, with the finding that the characteristics of the company had a significant influence on the company's performance. This research was conducted using a quantitative method using secondary data from textile and garment companies on the Indonesia Stock Exchange for the 2018-2022 period. Testing shows that the Ownership Structure has a significant influence on the company's performance, while the Capital Structure has no significant influence. This study supports previous findings and rejects other different studies. The references used in this study cover a wide range of topics related to corporate finance and management.
Analisis Fundamental Makro, Fundamental Mikro Terhadap Nilai Perusahaan dengan Struktur Kepemilikan, Manajemen Laba dan Kinerja Keuangan sebagai Variabel Moderasi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2023 Rahayu, Putri; 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.v2i2.2726

Abstract

This research focuses on firm value as an important component in the business world that shows financial and operational strength and reputation in the market. The value of the company is very important not only based on the large amount of money, but also how people such as investors, customers, employees and business partners see it. the main indicators for analyzing company value are Price Ealrning Ratio (PER), Price to Book Vallue (PBV). This study highlights several variables that affect the dependent variable (Y), namely firm value. This study uses quantitative methods by analyzing data from the financial statements of companies listed on the Indonesia Stock Exchange. Factors such as Macro Fundamentals, Micro Fundamentals, Ownership Structure, Earnings Management, and Financial Performance are expected to have a significant influence on firm value in the food and beverage sector
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 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.
Analysis of the Influence of Macro Fundamentals, Company Growth, Capital Structure on Stock Returns with Dividend Policy, Financial Performance in Consumer Non-Cyclicals Sector Companies Listed on the Indonesia Stock Exchange in 2021-2024 Linda Afifah; Hwihanus
Socio-Economic and Humanistic Aspects for Township and Industry Vol. 3 No. 2 (2025): Socio-Economic and Humanistic Aspects for Township and Industry
Publisher : Tinta Emas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/sehati.v3i2.523

Abstract

This study aims to analyze the impact of macroeconomic fundamentals, company growth, and capital structure on stock returns, considering dividend policies and financial performance, with a focus on the consumer non-cyclicals sector listed on the Indonesia Stock Exchange from 2021 to 2024. Using quantitative methods, the research employs data from five consumer non-cyclicals companies, analyzed through Smart PLS 4 software. The findings reveal that macroeconomic fundamentals, such as inflation, GDP, and exchange rates, significantly affect stock returns but do not significantly influence dividend policies or financial performance. Company growth, measured by total asset turnover, has a significant negative effect on dividend policies, while it positively influences financial performance, especially Return on Assets (ROA) and Return on Equity (ROE), and negatively affects stock returns. The capital structure, represented by the Debt to Equity Ratio (DER), does not show a significant impact on dividend policies, financial performance, or stock returns. Additionally, financial performance, particularly ROA and ROE, has a significant positive effect on stock returns. This research provides valuable insights for investors and company management in making informed decisions within the consumer non-cyclicals sector. Future studies could explore other sectors and extend the research period for broader applicability.
Macro Fundamental Analysis, Capital Structure on Financial Performance with Ownership Structure and Profit Management as Intervening Variables Devi Nadia Agustina; Hwihanus
Socio-Economic and Humanistic Aspects for Township and Industry Vol. 3 No. 3 (2025): Socio-Economic and Humanistic Aspects for Township and Industry
Publisher : Tinta Emas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/sehati.v3i3.524

Abstract

This study aims to analyze the effect of Macro Fundamentals and Capital Structure on Financial Performance with Ownership Structure and Earnings Management as intervening variables in primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The study used a quantitative approach with a simple random sampling technique of six companies, and data processing was carried out through the Structural Equation Modeling Partial Least Square (SEM-PLS) method using the SmartPLS 4 application. The results showed that Macro Fundamentals have a significant effect on Earnings Management and Ownership Structure, but not significant on Financial Performance. Ownership Structure has a significant effect on Financial Performance, while Earnings Management, Capital Structure, and their relationship with intervening variables show no significant effect. The findings indicate that macroeconomic conditions and ownership structure play an important role in influencing corporate financial performance, while capital structure and earnings management practices are not strong enough to have a direct impact.
Meta-Analysis of the Influence of Corporate Social Responsibility (CSR) on Profitability to Assess the Company's Financial Performance Fitri Noviyanti; Shenia Meyrsa Rosanti; Hwihanus
Indonesian Journal of Entrepreneurship and Startups Vol. 2 No. 1 (2024): January, 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijes.v2i1.9982

Abstract

Corporate Social Responsibility (CSR) is the company's social responsibility to the surrounding environment. The condition of the company can be seen through the company's financial performance in generating profits every year. If profits continue to rise every year, the company's management has succeeded in carrying it out. However, if profits continue to decline or are unstable, the company management needs to evaluate and make strategies so that the profits generated by the company can increase. The main purpose of CSR activities is to obtain an increase in profit, because profit is very instrumental in maintaining the survival of the company in accordance with the principle of going concern. To achieve this, the company can improve its performance by managing its business activities effectively, efficiently, and economically. This article uses the meta-analysis method, namely by comparing several articles that have similar topics. The results show that more research shows that CSR (Corporate Social Responsibility) has a positive effect on the profitability generated by a company so that the financial performance of the company is getting better.
The Influence of Digital Banking, Company Characteristics and Capital Structure on Banking Financial Resilience with Good Corporate Governance as an Intervening Variable in Conventional Commercial Banks Listed in the LQ45 Index on the Indonesia Stock Exchange Alfons, Susana K.; 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.v5i2.574

Abstract

The banking sector is facing complex transformations due to the digital technology revolution, the evolution of consumer preferences, and intense competition from fintech entities that create an increasingly challenging business landscape. The acceleration of banking digitalization presents new challenges in the form of cyber risk exposure, financial market volatility, and the imperative to strengthen corporate governance to ensure operational continuity and long-term sustainability. This study aims to analyze the influence of digital banking, company characteristics, and capital structure on banking financial resilience with Good Corporate Governance (GCG) as an intervening variable in conventional commercial banks listed in the LQ45 Index on the Indonesia Stock Exchange. The research method uses a quantitative approach with an explanatory research design that adopts purposive sampling techniques for five conventional banks (Bank Central Asia, Bank Negara Indonesia, Bank Rakyat Indonesia, Bank Mandiri, and Bank Tabungan Negara) for the 2019- 2023 period. Data analysis used Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS software version 4.1.1.2 to evaluate measurement models and structural models. The results of the study show that digital banking does not have a significant effect on GCG or banking financial resilience, while company characteristics have a significant positive effect on financial resilience and negative on GCG. Capital structure has a significant negative effect on GCG but not significantly on financial resilience. GCG has not been proven to be an effective intervening variable in strengthening the relationship between independent variables and financial resilience. The research concludes that internal factors of the company have a dominant role in determining the financial resilience of banks compared to digital technology innovations, so banking institutions need to integrate digitalization strategies with strengthening internal fundamentals and comprehensive GCG implementation.
Impact Of Disclosure Green Intellectual Capital, Green Innovation, And Corporate Social Responsibility On Firm Value With Financial Performance And Environmental Performance As Intervening Variables: A Study On Companies Food And Beverage On The Indonesian Stock Exchange Fiyelex, Riandi; Hwihanus; R. Pandin, Maria Yovita R. Pandin
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.v5i2.576

Abstract

The research method uses a quantitative approach with secondary data from annual reports and sustainability reports. The research population is companies in food and beverage listed on the IDX and PROPER for the 2021-2023 period. The research sample consisted of 9 companies with a total of 27 observations over three years. The data analysis technique used Structural Equation Modeling with Partial Least Square (PLS-SEM) version 2.0 M3 to test 18 research hypotheses. The results of the study showed that green intellectual capital does not have a significant effect on firm value, financial performance, and environmental performance. Green Innovation Significant effect on firm value, but no significant effect on financial performance and environmental performance. Corporate social responsibility has a significant effect on financial performance, environmental performance, and firm value. Financial performance has a significant effect on firm value, while environmental performance does not have a significant effect on financial performance and firm value. The results of the mediation test indicate that financial performance and environmental performance are not proven to be mediating variables in the relationship between independent variables and firm value. This study contributes to the literature on green business practices and corporate value in the context of the Indonesian food and beverage industry.
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