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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 |
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 |
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 |
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 |
The Impact Of Social Responsibility On Firm Value
(Lisa Ovelia, Arizza Zulia R.J, Hwihanus Hwihanus)
DOI : 10.62951/ijecm.v1i3.102
- Volume: 1,
Issue: 3,
Sitasi : 0 23-Jun-2024
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| Last.06-Aug-2025
Abstrak:
In Indonesia, Malaysia, Australia, China, and Hong Kong, corporate social responsibility (CSR) is an essential component of corporate strategy. In many countries, its effect on corporate value is a crucial concern. This study aims to summarize the impact of corporate social responsibility on corporate value. Using five international journals and the meta-analysis approach, CSR has been demonstrated to influence business value.
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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 |
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
Abstrak:
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 |