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Menampilkan 1–10 dari 11 artikel
Pengaruh Literasi Keuangan dan Gaya Hidup Terhadap Perilaku Pengelolaan Keuangan pada Mahasiswa Akuntansi Universitas 17 Agustus 1945 Surabaya
Diana Indah Sri Lestari P. A
; Hwihanus Hwihanus
Wawasan : Jurnal Ilmu Manajemenx, Ekonomi dan Kewirausahan
Vol 2
, No 4
(2024)
This study aims to analyze the influence of financial literacy and lifestyle on the financial management behavior of accounting students at the University of 17 August 1945 Surabaya. The research uses a qualitative approach, collecting data through open-ended questionnaires distributed to five students. The results show that financial literacy plays a significant role in helping students manage their finances, such as prioritizing academic needs and saving. However, a consumptive lifestyle influ...
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The Impact Of Convergence Of International Accounting Standards (IFRS) On The Quality Of Financial Reports: Meta-Analysis
Zufi Yustika Magitasiwi
; Anindya Frysa Irsyadi
; Hwihanus Hwihanus
Wawasan : Jurnal Ilmu Manajemenx, Ekonomi dan Kewirausahan
Vol 2
, No 3
(2024)
This research uses qualitative meta-analysis to examine the impact of implementing International Financial Reporting Standards (IFRS) on the financial quality of companies. This meta-analysis examines 6 empirical studies that examine the relationship between IFRS and financial reporting quality. The meta-analysis results show that the implementation of IFRS has a significantly improves the quality of financial reporting, promoting transparency, accountability and better decision making.
&...
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Analisis Fundamental Makro, Struktur Modal Terhadap Nilai Perusahaan Dengan Arus Kas, Kinerja Keuangan, Karakteristik Perusahaan Sebagai Variabel Intervening Studi Kasus : Pada Perusahaan Tambang Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019-2023
Hwihanus Hwihanus
; Zufi Yustika Magitasiwi
Wawasan : Jurnal Ilmu Manajemenx, Ekonomi dan Kewirausahan
Vol 2
, No 3
(2024)
This research aims to determine the results of Macro Fundamental Analysis, Capital Structure on Company Value with Cash Flow, Financial Performance, Company Characteristics as Intervening Variables in mining companies. This research uses quantitative methods with secondary data originating from the financial reports of companies listed on the IDX which are then tested using SmartPLS software. The results of this research show that what has a relationship between variables in Macro Fundamental An...
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Analisis Fundamental Makro dan Fundamental Mikro Terhadap Nilai Perusahaan Dengan Struktur Modal, Kinerja Keuangan, dan Struktur Kepemilikan Dengan Variabel Intervening Pada Perusahaan Makanan dan Minuman Yang Terdaftar di BEI
Selma Nevira Shinta Putri
; Hwihanus Hwihanus
Wawasan : Jurnal Ilmu Manajemenx, Ekonomi dan Kewirausahan
Vol 2
, No 3
(2024)
This research aims to analyze the influence of macro and micro fundamental factors on company value with capital structure, financial performance and ownership structure as intervening variables. This research uses a purposive sampling method with the help of Smart PLS 4 software. The data source used in this research is secondary data, namely the annual financial reports of food and beverage companies for 2020-2022 obtained from the official IDX website or obtained directly from the company web...
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Analysis Of Financial Report Fraud Through The Pentagon Fraud Approach
Nadya Andreyanto
; Selma Nevira Shinta Putri
; Hwihanus Hwihanus
Wawasan : Jurnal Ilmu Manajemenx, Ekonomi dan Kewirausahan
Vol 2
, No 3
(2024)
The purpose of the meta-analysis in this study is to explain and prove the relationship between Pentagon Fraud and Financial Report Fraud. The articles used in this meta-analysis were collected through electronic journals. There are five journals that can be studied qualitatively. The results show that previous research studies concluded that pressure and opportunities cause fraud in financial reports. Researchers found a weakness in previous research: the pressure variable focused too much on f...
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Pengaruh Profitabilitas, Likuiditas, Dan Aktivitas Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Interverning Pada Perusahaan Sektor Properti Dan Real Estate Yang Terdaftar Di Bei Tahun 2018-2022
Esther Tioma Nauly Pardede
; Hwihanus Hwihanus
Wawasan : Jurnal Ilmu Manajemenx, Ekonomi dan Kewirausahan
Vol 2
, No 2
(2024)
Institutional Benefits determine the current state of affairs within the institution. The existence of good work process results can influence the possibility of financing supporters to provide financing. Institutional benefits can be influenced by several factors such as profitability, liquidity, activity, and Capital Structure. The aim of this exploration is to find out the relationship between Profitability, Liquidity and Action on Company Value where Capital Structure is known as an Interver...
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Penerapan Insentif pada Toko Retail : (Studi Kasus Agen Sembako Bu Ira Di Krian, Sidoarjo)
Lutfika Arifa Faizati
; Intan Pandini
; Hwihanus Hwihanus
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 3
, No 1
(2023)
This research explores the impact of implementing incentives at the Bu Ira basic food agency in Krian, Sidoarjo on employee performance, with a focus on sales bonuses and non-financial incentives. The research results show that sales bonuses related to target achievement provide additional motivation for employees to increase sales, especially when bonuses are linked to certain products that have higher profits. Additionally, non-financial incentives such as recognition for good performance have...
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Analisis Faktor yang Mempengaruhi Kinerja Keuangan PT Gudang Garam Tbk Tahun 2019-2022
Intan Pandini
; Hwihanus Hwihanus
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 3
, No 1
(2023)
This study aims to analyze the financial performance of PT Gudang Garam Tbk during the period from 2019 to 2022, with a focus on the company's financial statements. The evaluation is conducted by understanding the assets and liabilities of the company, especially current assets, non-current assets, and net exposure. The significant increase in cash and cash equivalents reflects efficient liquidity management, while fluctuations in trade receivables and inventory highlight operational challenges....
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Analisis Dampak Sistem Penilaian Diri Dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Penjualan (PPN) Di Kantor Pajak Pratama Mulyorejo: Studi Kasus Tahun 2020-2022
Joys Oktavia Santoso
; Hwihanus Hwihanus
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 3
, No 1
(2023)
The state's contribution from taxes amounts to 85%, indicating the dominant role of taxes in significantly contributing to the state's finances. This research aims to examine the influence of the self-assessment system and tax audits on the Value Added Tax (VAT) revenue. The self-assessment system emphasizes the active role of taxpayers in fulfilling their tax obligations; however, the potential for taxpayer non-compliance may negatively impact tax revenue. Therefore, tax audits are essential to...
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Pendekatan Balance Scorecard Dalam Menganalisis Pengukuran Kinerja Bank Negara Indonesia (Persero) Tbk
Putri Adelia Siregar
; Hwihanus Hwihanus
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 3
, No 1
(2023)
This research seeks to assess PT. BNI (Persero) Tbk's performance through the utilization of the balanced scorecard approach, encompassing financial, customer, internal processes, and learning/growth perspectives. The study, employing a descriptive method, focuses on PT. BNI (Persero) as the sample population, utilizing documentation techniques for data collection. Results indicate favorable financial indicators (ROA, ROE, NPM, BOPO, LDR), subpar customer metrics (customer acquisition, retention...
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