Green Economy: Navigating The Path To A Sustainable Future
(Reinatto Yakobus Pati Agon Atakelan, Aprilia Tri Kurniawati, Hwihanus Hwihanus)
DOI : 10.62951/ijecm.v1i3.103
- Volume: 1,
Issue: 3,
Sitasi : 0 23-Jun-2024
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| Last.06-Aug-2025
Abstrak:
For the final ten a long time, the idea of a green economy has gotten to be progressively appealing to arrangement producers. Be that as it may, green economy covers a part of different concepts and its joins with maintainability are not continuously clear. The urgency of addressing environmental challenges has spurred the rise of the green economy, a paradigm shift towards economic growth that prioritizes environmental protection and social well-being. This article explores the green economy through the lens of accounting, highlighting the crucial role accountants play in facilitating the transition to a sustainable future. We examine the principles of green accounting, its potential benefits for environmental sustainability and economic growth, and the challenges associated with its implementation. The article concludes by emphasizing the require for adjustment inside bookkeeping instruction to prepare future bookkeepers with the aptitudes and information fundamental to explore the complexities of the green economy.
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2024 |
Fraud Problems in International Company Financial Reports
(Achmad Bagas Djuan Rajendra, Joshua Yonathan Sugianto, Hwihanus Hwihanus)
DOI : 10.62951/ijecm.v1i3.101
- Volume: 1,
Issue: 3,
Sitasi : 0 22-Jun-2024
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| Last.06-Aug-2025
Abstrak:
This research aims to determine the factors that cause fraud in financial reporting by reviewing literature relating to false financial reporting in agencies or organizations, especially in the scope of public work. The population used is financial reporting at several international companies in 2019-2024. The data analysis technique uses comparative analysis where the researcher compares 2/more objects to find out the differences and similarities in a study by applying a meta study to explain the analysis of previous research results. The sample in the research used a purposive sampling method where sampling was based on the author's considerations. The results show that the occurrence of fraud/fraud in financial statements is caused by several factors in accordance with the fraud triangle theory where there are 3 factors that cause individuals/groups to commit fraud/cheating, namely pressure, opportunity, and justification/rationalization so that a person/group assumes that fraud is a normal action and occurs in many companies.
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2024 |
Analisa Fundamental Makro, Fundamental Mikro Terhadap Nilai Perusahaan Dengan Struktur Modal, Kinerja Keuangan, Dan Struktur Kepemilikan Sebagai Variabel Intervening Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia
(Nabilah Qurrotul `Aini, Hwihanus)
DOI : 10.59581/jusiik-widyakarya.v2i3.3661
- Volume: 2,
Issue: 3,
Sitasi : 0 22-Jun-2024
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| Last.02-Aug-2025
Abstrak:
This study aims to investigate the influence of macro fundamental variables (such as inflation, interest rates, and exchange rates), micro fundamental variables (such as DER, DPR, DR), as well as capital structure variables, financial performance, and ownership structure as intervening variables on firm value in the mining sector on the Indonesia Stock Exchange. This study uses a quantitative approach with secondary data from the financial statements of mining companies listed on the Indonesia Stock Exchange for the period 2010 to 2019. Data collection is done by random sampling of these companies, and data analysis uses the SmartPls 4 application to test the relationship between the variables studied. The results of this study are expected to provide a deeper understanding of how macroeconomic and microeconomic fundamental factors, as well as capital structure, financial performance, and ownership structure, contribute to firm value in the context of the mining sector in Indonesia. The practical implications of this study are expected to provide guidance to stakeholders, including company management, investors, regulators, and academics, in optimizing investment strategies and decision-making in this highly potential sector. This research can also make a theoretical contribution in expanding the understanding of the factors that influence firm value in the mining sector
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2024 |
Corporate Social Responsibility and International Business: A Study of the Impact on Firm Performance
(Christine Cicilia Saputra, Rivaldo Martadinata Anthonie, Hwihanus Hwihanus)
DOI : 10.62951/ijer.v1i2.27
- Volume: 1,
Issue: 2,
Sitasi : 0 22-Jun-2024
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| Last.27-Jul-2025
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Corporate Social Responsibility (CSR) has evolved from a philanthropic initiative to an important strategic component of global business operations. CSR is now seen as an element that influences a company's image, financial performance, and stakeholder relationships. Effective CSR implementation can provide a range of benefits to international companies, including enhanced reputation, customer loyalty, and operational efficiency. This article explores the impact of CSR on firm performance by analyzing case studies from five countries: Turkey, Nigeria, China, Bangladesh, and Spain. The research method used is a qualitative meta-analysis to identify common patterns and findings from various studies. The results show that CSR implementation has a significant impact on firm performance, although it varies depending on the geographical and industry context. This article highlights the importance of a systematic approach in integrating CSR to achieve optimal results for companies.
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2024 |
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
(Hwihanus Hwihanus, Zufi Yustika Magitasiwi)
DOI : 10.58192/wawasan.v2i3.2266
- Volume: 2,
Issue: 3,
Sitasi : 0 22-Jun-2024
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| Last.07-Jul-2025
Abstrak:
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 Analysis, Capital Structure on Company Value with Cash Flow, Financial Performance, Company Characteristics as Intervening Variables is macro fundamentals with financial performance, company characteristics with financial performance and company value, and performance finances with company value.
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2024 |
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)
DOI : 10.58192/wawasan.v2i3.2265
- Volume: 2,
Issue: 3,
Sitasi : 0 22-Jun-2024
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| Last.07-Jul-2025
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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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2024 |
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)
DOI : 10.58192/wawasan.v2i3.2268
- Volume: 2,
Issue: 3,
Sitasi : 0 22-Jun-2024
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| Last.07-Jul-2025
Abstrak:
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 website. The results of this research show that there are 8 hypotheses that are rejected and 5 hypotheses that are accepted. Macro fundamentals do not have a significant effect on capital structure, financial performance, ownership structure, company value. Micro fundamentals have a significant effect on financial performance, capital structure and company value.
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2024 |
Analysis Of Financial Report Fraud Through The Pentagon Fraud Approach
(Nadya Andreyanto, Selma Nevira Shinta Putri, Hwihanus Hwihanus)
DOI : 10.58192/wawasan.v2i3.2269
- Volume: 2,
Issue: 3,
Sitasi : 0 22-Jun-2024
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| Last.07-Jul-2025
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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 financial targets. So few people pay attention to external pressure.
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2024 |
Factors and Risks Causing Fraud in Various Countries: Comparison Between Sectors and Regions
(Delila Pandora Harlacxienty, Kurnia Illa Allodya, Hwihanus Hwihanus)
DOI : 10.62951/ijer.v1i2.25
- Volume: 1,
Issue: 2,
Sitasi : 0 21-Jun-2024
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| Last.27-Jul-2025
Abstrak:
This study aims to analyze the factors and risks that cause fraud in various countries with comparisons between sectors and regions. Using Qualitative method: Meta analysis based on five journals related to fraud (Fraud) in various countries. The purpose of using the meta-analysis method, the method is used to integrate data from different studies so that it can provide more accurate results, rather than the results obtained from a single study, and seeks to understand the mechanism, several factors that may affect the occurrence of fraud in various countries and sectors, including the existence of organizational justice, internal control, opportunity, pressure and rationalization. The results show that fraud is a global problem that requires international solutions, and cooperation between countries and internal communication are indispensable in building a system that can fight organized financial fraud globally. This study aims to provide a deterrent effect, minimize fraud losses and improve control systems. The results of this study are expected to contribute to further understanding of the factors that influence the occurrence of fraud in various countries and sectors, and provide recommendations for preventing and overcoming fraud in various regions.
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2024 |
The Influence Of CSR and Profitability On Financial Performance and Company Value
(Arfindo Hermawan, Syahna Shinta Yunari, Hwihanus Hwihanus)
DOI : 10.61132/ijema.v1i2.98
- Volume: 1,
Issue: 2,
Sitasi : 0 21-Jun-2024
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| Last.07-Aug-2025
Abstrak:
This research aims to compare or examine 5 international journals about CSR. In this research, researchers began the process of identifying research related to the Influence of CSR and Profitability on Financial Performance, Company Value by searching several journals via Google Scholar and books. Then the researcher combined the results of the discussion of each journal that had been researched. This literature review was created with the aim of determining the influence of CSR and profitability on financial performance, company value and providing conclusions at the end of the research. The results obtained from the research that has been carried out show that the findings of this research illustrate a positive relationship between CSR and company financial performance, which shows that companies that are actively involved in CSR activities have a positive influence on company value. Then it also allows them to gain a competitive advantage and build a strong business image in the eyes of stakeholders by meeting their expectations and generating significant financial performance. The conclusion obtained is that CSR has a good influence on company value and the company's financial performance which makes the company gain superior competitiveness and fulfill the company's expectations with CSR.
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2024 |