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All Journal Jurnal Pengabdian Mandiri Gemilang: Jurnal Manajemen dan Akuntansi Optimal: Jurnal Ekonomi dan Manajemen Jurnal Mutiara Ilmu Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Kendali Akuntansi Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Riset dan Inovasi Manajemen Ethics and Law Journal: Business and Notary Jurnal Akuntan Publik Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Riset Ilmu Manajemen Bisnis dan Akuntansi Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Pusat Publikasi Ilmu Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Master Manajemen Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Ekonomi Keuangan Syariah dan Akuntansi Pajak Akuntansi Pajak dan Kebijakan Ekonomi Digital Kajian Ekonomi dan Akuntansi Terapan Jurnal Inovasi Ekonomi Syariah dan Akuntansi International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting Venus: Jurnal Publikasi Rumpun Ilmu Teknik
Hwihanus Hwihanus
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Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Development of Green Accounting for Sustainable Monitoring and Reporting in Modern Business Arfenita Cahyaningrum; Muhammad Indra Wardana; Hwihanus Hwihanus
Ethics and Law Journal: Business and Notary Vol. 2 No. 2 (2024)
Publisher : CV. Lenggogeni Data Publishing

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

Abstract

In an era of climate change and sustainability becoming a major global focus, green accounting has emerged as a critical response to these demands. Green accounting is an accounting approach that includes the ecological impact of economic activity, going beyond the traditional focus on profitability and financial performance. The main goal of green accounting is to measure, monitor and report economic activities that impact the environment in a holistic manner. Implementing green accounting helps companies identify, measure and manage the environmental impact of their activities, improve operational efficiency and meet regulatory obligations. However, the main challenges in implementing green accounting include the availability of accurate data, the complexity of measurement methods, implementation costs, and the difficulty of measuring indirect impacts. Additionally, companies need to ensure compliance with varying reporting standards across jurisdictions and change corporate culture to integrate sustainable practices. However, green accounting can increase transparency, accountability and a company's reputation in the eyes of external stakeholders such as investors, consumers and regulators. By reporting accurate data on environmental impacts, companies can strengthen stakeholder trust, meet their expectations and drive innovation. Thus, green accounting is not only a tool for measuring environmental impact but also an important strategic step to achieve long-term sustainability in modern business. This research explores the development of green accounting in the context of modern business and identifies best practices to overcome the challenges faced.
Analisis Perbandingan Pengendalian Manajemen: Studi Kasus: Pelanggaran Karyawan Terkait Keuangan Perusahaan Jessica Violita Hadi; Putri Ayu Evitasari; Hwihanus Hwihanus
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 2 No. 2 (2024): April : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v2i2.1437

Abstract

The Internal Control System is a form of company that uses it for the purpose of controlling and classifying several functions in order to achieve company goals and run according to plan effectively and efficiently. In Indonesia, the internal control system adheres to the principles of the Committee of Sponsoring Organization of the Treadway Commission (COSO). The creation of this principle is a form of resistance to fraud which is currently rampant. In this analysis, researchers used descriptive qualitative method techniques. This research data was taken from primary data and interview techniques, observation and literature study. The results of this research analysis show that there are external and internal pressures and supervision is less effective so it is proven to have a big influence on the conditions that occur in financial reports. Meanwhile, the financial target variables, change of auditor, change of leadership were proven to have no positive effect on the condition of the financial statements. The variables pressure, opportunity, rationalization and ability simultaneously have a significant effect on the condition of the company's financial statements. In this research analysis, the main objective is to carry out an analysis of Fraud actions and describe the forms of Fraud prevention actions carried out in the company in accordance with the COSO principles that will be applied in the company.
Jauh Dibalik Pandangan, Menilik Sistem Pengendalian Manajemen Perusahaan PT. Unilever Indonesia Charisma Bayu Ramadhan; Hwihanus Hwihanus
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 2 No. 2 (2024): April : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v2i2.1445

Abstract

Management Control System at PT. Unilever Indonesia still has weaknesses and deficiencies that need to be corrected. The implementation of strategic planning at Unilever Indonesia has not reached the desired level of optimality. Lack of top-level management involvement or deep understanding of market dynamics in the context of strategic planning. The aim of this research is to identify, analyze and understand the implementation of Management Control System tasks at PT. Unilever Indonesia, with a special focus on its weaknesses and shortcomings. This research uses qualitative research methods, which involve the use of observation techniques. Results The main findings involve a lack of top-level management involvement in strategic planning, leading to sub-optimality in setting corporate goals and priorities.
Analisis Literasi Masyarakat Tentang Pengelolaan Keuangan Pribadi Terhadap Tabungan, Investasi, dan Pengeluaran Vivi Armadhani; Hwihanus Hwihanus
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): April : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i2.1173

Abstract

This research aims to measure people's understanding of personal financial concepts, such as savings, investment and spending. Factors such as education, experience, and social and economic factors will be identified as influencing people's financial literacy levels. It is hoped that concrete recommendations will help in increasing financial literacy for the people of Nginden Jagkungan subdistrict, Surabaya. This research uses a quantitative descriptive approach. The type and source of research data is an important element in the research process. The data used in this research is primary data. The data analysis method used in this research uses the PLS (Partial Least Square) analysis application through the Smart PLS program. Financial literacy with the Insurance, Investment and Financial Planning indicators has a positive effect of 0.540 and a significant 0.000% on Investment with the Knowledge of Investment and Market indicators. capital, financial literacy with indicators of Insurance, Investment and Financial Planning have a positive effect of 0.256 and a significant of 0.033% on Savings with indicators of Knowledge Interest and Confidence, Financial literacy with indicators of Insurance, Investment and Financial Planning have a positive effect of 0.632 and a significant of 0.000% on Expenditures with Knowledge indicators Availability of goods and services and price levels1. Financial literacy with insurance, investment and financial planning has a positive and significant effect on public investment with knowledge about investment and capital markets. 2. Financial literacy with insurance, investment and financial planning has a positive and significant effect on people's savings with financial knowledge. 3. Financial literacy with insurance, investment and financial planning indicators has a positive and significant effect on the level of public expenditure with knowledge of the availability of goods and services and price levels.
Pengaruh Edukasi Pasar Modal, Ekspektasi Return, dan Persepsi Risiko Terhadap Minat Investasi Mahasiswa Pada Instrumen Pasar Modal Nabila Febriyana; Hwihanus Hwihanus
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): April : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i2.1174

Abstract

This research aims to explore the influence of capital market education, return expectations, and risk perceptions on students' investment interest in capital market instruments. The aim of this research is to understand the factors that influence students' investment interest. Data collection was carried out directly by distributing questionnaires to 96 respondents, with a sampling method using purposive sampling and the criteria for respondents being active students at the relevant university. The analytical tool used in this research is SmartPLS software version 4. The research results show that Capital Market Education has a positive, although not significant, impact on students' Investment Interest in capital market instruments (H1); Return Expectations have a positive and significant impact on students' Investment Interest in capital market instruments (H2); Risk Perception has a negative but not significant impact on students' Investment Interest in capital market instruments (H3).
Pengaruh Pengetahuan Investasi, Kebijakan Modal Minimal Investasi, dan Pelatihan Pasar Modal Terhadap Minat Investasi Sindy Utami; Hwihanus Hwihanus
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): April : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i2.1175

Abstract

This research aims to determine the influence of investment knowledge, minimum capital policies, and capital market training on students' investment interest. Researchers want to know the factors that influence students' investment interest. Research data was obtained directly through a questionnaire that was distributed to 96 respondents. The sampling method uses purposive sampling with the criteria that the respondent is an active student at the university concerned and has attended capital market training or education. The analytical tool used in this research is Smart PLS version 4 software. The results of the research show that Investment Knowledge has a positive and significant effect on students' Investment Interest. (H1); The minimum capital policy has a positive and insignificant effect on students' investment interest (H2); Capital Market Training has a positive and insignificant effect on students' Investment Interest. (H3).
Audit Operasional Pada PT BPR Puridana Arthamas Untuk Mengetahui Efektivitas Dan Kinerja Karyawan Mei Nurlinda; Hwihanus Hwihanus
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): April : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i2.1178

Abstract

This research aims to provide knowledge about employee performance in determining effectiveness as well as making recommendations and suggestions based on the results of the operational audit of PT BPR Puridana Arthamas. The research was carried out using a qualitative descriptive method by carrying out data collection, literature review, interviews and questionnaires on HRD. Data analysis uses qualitative by conducting an audit of the human resource planning process, recruitment, selection, orientation, placement, compensation and bonuses. Based on the results of audits that have been carried out, HR or employee management activities have been carried out effectively.
PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN DAN TEKNOLOGI INFORMASI KEUANGAN TERHADAP KINERJA UMKM DI DESA PASINAN LEMAH PUTIH, KECAMATAN WRINGINANOM, KABUPATEN GRESIK Yeni Putri Devi Lestari; Hwihanus Hwihanus
Akuntansi Vol. 2 No. 1 (2023): Maret : Jurnal Riset ilmu Akutansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v2i1.200

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh literasi keuangan, inklusi keuangan dan teknologi informasi keuangan terhadap kinerja UMKM baik secara parsial maupun secara simultan. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah UMKM yang ada di Desa Pasinan Lemah Putih, Kecamatan Wringinanom Kabupaten Gresik. Teknik pengambilan sampel menggunakan purposive sampling. Data diperoleh melalui kuesioner yang disebarkan kepada pelaku UMKM yang ada di Desa Pasinan Lemah Putih. Teknik analisis data yang digunakan yaitu dengan analisis regresi linier berganda, uji asumsi klasik, uji kualitas data dan uji koefisien determinasi. Pengujian dilakukan dengan menggunakan aplikasi SPSS Versi 26. Berdasarkan hasil penelitian dapat disimpulkan bahwa secara parsial literasi keuangan berpengaruh terhadap kinerja UMKM, inklusi keuangan berpengaruh terhadap kinerja UMKM dan teknologi informasi keuangan berpengaruh terhadap kinerja UMKM. Sedangkan secara simultan variabel literasi keuangan, inklusi keuangan dan teknologi informasi keuangan berpengaruh positif dan signifikan terhadap kinerja UMKM di Desa Lemah Putih, Kecamatan Wringananom, Kabupaten Gresik.
Pengaruh Fundamental Makro, Struktur Modal, Struktur Kepemilikan, Kinerja Keuangan, Karakteristik Perusahaan dengan GCG sebagai Variabel Moderasi terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Pertambangan yang Terdaftar di BEI Sullicyanna Luna Bianca; Hwihanus Hwihanus
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1473

Abstract

This study aims to analyze the effect of macro fundamentals, capital structure, ownership structure, financial performance, company characteristics, with good corporate governance as a moderating variable on firm value. This study uses quantitative methods with secondary data types, namely annual reports. The population of this study is all mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 - 2022 with a total research sample of 13 companies selected using purposive sampling method. Data processing and analysis techniques using SMART-PLS software version 2. The results of this study indicate that macro fundamentals, capital structure, and ownership structure have no significant effect on firm value while financial performance and company characteristics have a significant effect on firm value; macro fundamentals have a significant effect on capital structure; macro fundamentals and capital structure have no significant effect on ownership structure; macro fundamentals have no significant effect on financial performance while capital structure has a significant effect on financial performance; macro fundamentals and capital structure have no significant effect on company characteristics; ownership structure and company characteristics have no significant influence on financial performance; with GCG moderation ownership structure and financial performance have a significant effect on firm value while company characteristics have no significant effect on firm value.
Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan GCG Sebagai Variabel Intervening pada Perusahaan Sub Sektor Semen yang Terdaftar pada BEI Tahun 2018-2022 Hana Damayanti Tarihoran; Hwihanus Hwihanus
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1476

Abstract

This research aims to investigate the role of Good Corporate Governance (GCG) in mediating the influence of profitability and company size on company value in cement sub-sector companies listed on the Indonesia Stock Exchange, with a population involving all cement sub-sector companies listed on the Exchange. Indonesian Effect. The sample was selected using a purposive sampling technique, resulting in six companies as samples. Data analysis was carried out using mediation path analysis using Smart PLS (Partial Least Square) which involves the PLS method, including Outer Model Analysis, Inner Model Analysis, and Hypothesis Testing. The research results show that profitability has a positive and significant influence on Good Corporate Governance (GCG), while company size has a negative and significant influence on GCG. Profitability has a positive but not significant influence on company value, while company size and GCG have a positive and significant influence on company value. In addition, GCG as a mediator between profitability and company value has a positive but insignificant influence, while GCG as a mediator between company size and company value has a negative and insignificant influence.
Co-Authors Achmad Bagas Djuan Rajendra Alifiarisma Maricar Anastasya Mechta Mediana Anindya Frysa Irsyadi Anita Eka Pratiwi Aprilia Tri Kurniawati Arfenita Cahyaningrum Arfindo Hermawan Arizza Zulia R.J Ayu Asari Bernike Trivena Noveliana Cailah Nasywa Afrila Charisma Bayu Ramadhan Chintya Anggun Lestari Christine Cicilia Saputra Dela Wahyu Putri Awanda Desfi Dwi Desta Adelia Putri Devira Larasati Diah Indri Anggriyanti Dyah Putri Agustin Elmiano Artanto Epot Erong Esther Tioma Nauly Pardede Fara Brygita Ramadhani Faradilla Mega Maharani Febi Theresia Immanuel Febrianti Novita Grace Lodita Hatumena Hana Damayanti Tarihoran Hazzar Al Oktha Rahmatika Henitha Nadia Kristy Icha Aulia Putri Imeltiana Imeltiana Indhira Ridho Abdhilla Jessica Violita Hadi Joshua Yonathan Sugianto Joys Oktavia Latifatul Qulub Layyina Humairoh Linda Novia Sari Lisa Ovelia Lisrotul Munawaroh Madaniyah Nur Aisyah Putri Maidatus Zahroh Maria Yuliana Postel MartaUli Septiana Manalu Mei Nurlinda Meiyola Krisma Agatha Michael Revelin Ervan Septian Mirana Lavenia Muhammad Indra Wardana Mukhamad Sholikudin Naafika Rachma Rozani Nabila Febriyana Nadya Andreyanto Narastri, Maulidah Naula Chantika Putri F Neneng Musyrifatul Amelia Ni Luh Ayu Atmi kamaratih Ninda Maya Firnanda novia Mega Putri Nur Fitroten Dian Sari Nurmala Galuh Pramesthi Nurul Laily Oktaviani Paramita Nidan Paramesti Pramita Studiviany Soemadijo Putri Ayu Evitasari Putri Nadiya Puspitasari Refi Tri Anika Reinatto Yakobus Pati Agon Atakelan Ricky Zakaria Winarno Rivaldo Martadinata Anthonie Rizal Arsy Asy Rohman Rizki Luthfi Aulia Rizky Abdhul Kharim Rosaria Rudeng Ruri Istia Damayanti Safa Wildanul Arfi Salma Dewi Ambarsari Salva Dewi Ambarwati Selma Nevira Shinta Putri Sevira Pahlevi Santoso Sindy Utami Siti Lailatus Saidah Sofinatus Solikhah Sullicyanna Luna Bianca Sunia Apriyono Syahna Shinta Yunari Sylvanda Aprilia Divara Titin Nur Azizah Titus Gustiagung Grace Widya Arta Tri Andjarwati Vivi Armadhani Yeni Putri Devi Lestari Yohana Fransiska Natalia Zufi Yustika Magitasiwi