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2025 |
Pengaruh Hedonisme, Pendapatan, dan Literasi Keuangan Terhadap Pengelolaan Keuangan dengan Self Control ebagai Moderasi
(Uhti Noer Choliza Safitri, Hwihanus Hwihanus)
DOI : 10.61132/aeppg.v2i1.761
- Volume: 2,
Issue: 1,
Sitasi : 0 02-Jan-2025
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| Last.08-Aug-2025
Abstrak:
The purpose of this research is to determine how income, lifestyle hedonism, and financial literacy impact the financial management of students at the University of August 17, 1945 Surabaya, with self-control as a moderating variable.This research uses a quantitative approach with a descriptive research type. Purposive sample of 30 active university students studied on August 17, 1945. The data analysis techniques used are Multiple Linear Regression and Moderation Regression, which were analyzed using the SPSS program. The research results show that financial literacy and a hedonistic lifestyle have a significant impact on students' financial management, while income does not have a significant impact. Overall, self-control does not strengthen the relationship between financial literacy, income, and a hedonistic lifestyle on their personal financial management.
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2025 |
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)
DOI : 10.58192/wawasan.v2i4.2621
- Volume: 2,
Issue: 4,
Sitasi : 0 25-Oct-2024
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| Last.07-Jul-2025
Abstrak:
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 influenced by social media can pose challenges in financial management, especially when students are more influenced by trends than the financial knowledge they possess. This study concludes that the development of financial literacy programs among students is necessary to promote healthy financial habits and achieve better financial well-being.
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2024 |
Csr In Emerging Markets: Challenges And Opportunities For Shell Companies
(Yohana Natalia Cristanti, Nathalie Elshaday, Hwihanus)
DOI : 10.61132/anggaran.v2i3.718
- Volume: 2,
Issue: 3,
Sitasi : 0 25-Jun-2024
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| Last.07-Aug-2025
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This article explores the challenges and opportunities of Corporate Social Responsibility (CSR) in emerging markets, focusing on a case study of a Shell company. Emerging markets present unique dynamics that affect the implementation and effectiveness of CSR. Shell, as one of the world's largest energy companies, has operated in various emerging markets and sought to implement effective CSR practices. Through an in-depth analysis of Shell's operations in these markets, this article identifies key factors that influence CSR success and provides recommendations for best practices. It finds that while there are significant challenges related to local regulations, infrastructure and culture, there are great opportunities to increase CSR impact through collaboration with local stakeholders, technological innovation and local capacity building. The article concludes that adaptation and flexibility are key for multinational companies like Shell to face the challenges and capitalize on the opportunities of CSR in emerging markets.
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2024 |
The Role Of Green Accounting In Promoting Corporate Sustainability
(Salma Dewi Ambarsari, Salva Dewi Ambarwati, Hwihanus Hwihanus)
DOI : 10.62951/ijecm.v1i3.106
- Volume: 1,
Issue: 3,
Sitasi : 0 24-Jun-2024
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| Last.06-Aug-2025
Abstrak:
Through literature analysis, this study identifies various concepts, methods and practices related to Green Accounting. This concept includes carbon footprint measurement, product life cycle analysis, environmental impact evaluation and sustainability reporting. Methods such as input-output analysis, environmental cost analysis, and ecological value evaluation are used to measure and account for the environmental impact of a company's activities. The research results show that implementing Green Accounting can help companies identify opportunities for resource efficiency, reduce environmental risks, improve the company's image, and meet stakeholder demands regarding sustainability. However, challenges such as limited data, measurement complexity, and lack of uniform standards are still obstacles in implementing Green Accounting. The global perspective in this study highlights differences in the acceptance and implementation of Green Accounting in various countries and industrial sectors. Several developed countries have adopted regulations that encourage sustainability reporting, while developing countries still face challenges in integrating Green Accounting principles into their business practices. Thus, this research concludes that Green Accounting has an important role in encouraging corporate sustainability globally. Further research is needed to overcome implementation challenges and increase understanding of the positive impacts that can be generated through implementing Green Accounting in the context of corporate sustainability.
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2024 |
Corporate Social Responsibility: Analysis Of Green Financial Behavior, Political Connections, Corporate Financial Performance And Sustainability Development
(Nabilah Qurrotul ’Aini, Ruri Istia Damayanti, Hwihanus)
DOI : 10.62951/ijsie.v1i3.28
- Volume: 1,
Issue: 3,
Sitasi : 0 24-Jun-2024
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| Last.27-Jul-2025
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Research or researching five international journals on corporate social responsibilities, political connections, corporate financial performance and sustainable development aimed at analyzing links between corporate social responsibility (CSR) and green financial behaviors, political connections, corporate financial performance, and sustainability. Research methods are employed with descriptive qualitative methods of searching through top five international academic databases such as science direct, emerald, and taylorandfrancis, with emphasis on publications that include aspects of corporate social responsibility. The results from a study of the five journals say that companies that have good CSR policies tend to be more active in implementing green finance practices, such as investments in renewable energy and resource efficiency. In addition, companies with strong political connections have easier access to resources and business opportunities that can improve their financial performance. Furthermore, effective CSR applications prove to have a positive impact on sustainability development, with companies contributing more significantly to environmental and social initiatives. It is hoped that the findings will provide insights for stakeholders in CSR relevant strategic decision making and company sustainability
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2024 |
The Role Of The Green Economy, Technological Innovation, Stock Market Advantages In Sustainable Development
(Nurmala Galuh Pramesthi, Sevira Pahlevi Santoso, Hwihanus)
DOI : 10.62951/ijeepa.v1i3.29
- Volume: 1,
Issue: 3,
Sitasi : 0 24-Jun-2024
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| Last.27-Jul-2025
Abstrak:
A green economy to achieve sustainable development provides technological innovation and stock market profits in a sustainable social and environmental economy. To accelerate the transition to an environmentally friendly economy, companies need to understand the impact of implementing environmentally friendly policies and activities on the economy. Results show that green economic growth policies produce future aggregate stock market returns are lower, consistent with the perceived reduction in risk argument by investors. As this research increases our understanding of how the transition to a more sustainable green economy can impact the aggregate profitability of financial markets, implementing a green economy is important to implement appropriate measures to support it sensitively without incurring large costs that adversely impact the health of the economy. Increasing the driving force of technological innovation is the need to comply with environmentally friendly transformation in the economy and realize high-quality economic growth in technological innovation that does not provide support for green economic growth, but over time the impact of technological innovation on economic growth will change to positive. This shows that increasing the ability of technological innovation to encourage environmentally friendly economic efficiency.
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2024 |
The Impact Of Corporate Social Responsibility On Companies Financial Performance
(Ayu Asari, Nur Fitroten Dian Sari, Hwihanus Hwihanus)
DOI : 10.62951/ijecm.v1i3.105
- Volume: 1,
Issue: 3,
Sitasi : 0 24-Jun-2024
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| Last.27-Jul-2025
Abstrak:
This research discusses the impact of Corporate Social Responsibility (CSR) on company financial performance. Findings from various studies show a positive relationship between CSR and financial performance, where CSR activities influence profitability and company value. However, this relationship with renewable energy companies remains unclear, highlighting the need for further research in this area. Overall, investing in socially responsible initiatives may not always have a direct impact on firm value and performance, highlighting the complexity of the relationship between CSR and financial outcomes.
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2024 |
Analisis Fundamental Makro Terhadap Kinerja Keuangan dan Struktur Modal, Manajemen Laba, Karakteristik Perusahaan Sebagai Variabel Intervening Pada Perusahaan Manufaktur di Bursa Efek Indonesia
(Rivaldo Martadinata Anthonie, Hwihanus Hwihanus)
DOI : 10.59581/jka-widyakarya.v2i3.3671
- Volume: 2,
Issue: 3,
Sitasi : 0 23-Jun-2024
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| Last.02-Aug-2025
Abstrak:
This research investigates the impact of macroeconomic fundamentals on financial performance and capital structure, with earnings management and firm characteristics as intervening variables, focusing on manufacturing companies listed on the Indonesia Stock Exchange. The macroeconomic fundamentals analyzed include inflation, exchange rates, GDP, and interest rates, which are hypothesized to affect stock returns. Capital structure is measured by the debt-to-equity ratio and the debt-to-asset ratio. Financial leverage is gauged using the interest coverage ratio and the debt-to-operating income ratio. Firm characteristics encompass the company's age, the number of board commissioners, the number of directors, and the number of audit committee members. Financial performance is evaluated using indicators such as EBIT, DFL, DOL, DPR, asset turnover, and EPS growth. The research employs a quantitative method with data analysis conducted using Smart PLS. The results indicate that financial leverage significantly influences firm characteristics and capital structure but does not significantly impact financial performance. Macroeconomic fundamentals significantly affect firm characteristics but do not significantly impact financial performance, earnings management, or capital structure. Firm characteristics significantly influence financial performance but not earnings management. Capital structure significantly affects earnings management but does not significantly impact financial performance. This study aims to provide insights for decision-makers to enhance company financial performance through effective management of capital structure and earnings management.
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2024 |
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 |