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Menampilkan 1–10 dari 53 artikel
Pengaruh Struktur Kepemilikan, Struktur Modal, Karakteristik terhadap Nilai Perusahaan dengan Manajemen Laba dan Arus Kas
Ninda Maya Firnanda
; Hwihanus Hwihanus
Jurnal Kendali Akuntansi
Vol 3
, No 3
(2025)
By using earnings management and cash flow as intervening variables, this study aims to investigate how company value is influenced by ownership structure, company characteristics, and capital structure. This research method employs a quantitative approach. The secondary data used in this study comes from the financial statements of mining sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. Smart-PLS software is used to perform data analysis. Out of the eleven proposed hyp...
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Pelatihan Packaging Produk Collection Fashion bagi Ibu-Ibu PKK RW 4 Binaan UKM Yuliart Collection Fashion Art and Painting Kel. Dukuh Sutorejo – Kec. Mulyorejo Kota Surabaya
Hwihanus Hwihanus
; Sri Rahayuningsih
; Dyah Rini Prihastuty
FUNDAMENTUM : Jurnal Pengabdian Multidisiplin
Vol 3
, No 2
(2025)
Product packaging training is a crucial effort to empower the community, especially the PKK mothers in RW 4, Dukuh Sutorejo Village. This training aims to enhance participants' skills and knowledge in packaging fashion products to make them more attractive and increase their market value. The training focuses on creative packaging techniques tailored for fashion products produced by the UKM Yuliart Collection Fashion Art and Painting. The methods used include theoretical instruction and hands-on...
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Dampak Struktur Modal dan Kinerja Keuangan terhadap Nilai Perusahaan dengan Struktur Kepemilikan serta Opini Audit sebagai Variabel Intervening pada Perusahaan Manufaktur Sub Sektor Semen yang Terdaftar di BEI
Dicky Satria Ananta Haqq
; Hwihanus Hwihanus
Pajak dan Manajemen Keuangan
Vol 2
, No 1
(2025)
This study examines the impact of capital structure and financial performance on the firm value of manufacturing companies in the cement sub-sector listed on the Indonesia Stock Exchange, with ownership structure and audit opinion as intervening variables. Utilizing a quantitative approach, the research analyzes secondary data from financial reports of cement companies for the period 2019–2023. A purposive sampling method was employed, yielding five eligible companies. Data analysis was performe...
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Analisis Pengaruh Struktur Modal, Struktur Kepemilikan, dan Karakteristik Perusahaan berpengaruh pada Nilai Perusahaan dengan Kinerja Keuangan dan Manajemen Laba sebagai Variabel Intervening pada Perusahaan Manufaktur Sub Sektor Semen Periode 2019-2023
Della Widyasari
; Hwihanus Hwihanus
Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Vol 2
, No 1
(2025)
Firm value is an overall measure of the economic value of a company that includes asset value, profit-making ability, and future growth potential. This study aims to analyze the effect of capital structure, ownership structure, and company characteristics on firm value with financial performance and earnings management as intervening variables in cement sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The research method used is a quantita...
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Pengaruh Kecerdasan Keuangan, Literasi Keuangan, Inovasi Bisnis dan Manajemen Resiko Terhadap Kinerja Keuangan UMKM Surabaya
Sevira Pahlevi Santoso
; Hwihanus Hwihanus
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 2
, No 1
(2025)
The research analyzes to understand the influence of financial intelligence, financial literacy, business innovation and risk management on the financial performance of MSMEs in Surabaya. MSMEs are an important sector in the Indonesian economy, but many MSME actors still experience resistance, especially in terms of financial management. Data was collected through questionnaires from 60 respondents who are MSME actors in Surabaya, using a quantitative approach. The research results show th...
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Analisis Struktur Modal Karakteristik Perusahaan terhadap Nilai Perusahaan dengan Struktur Kepemilikan dan Opini Audit Sebagai Variabel Intervening terhadap Perusahaan Manufaktur Sub Sektor Peternakan yang Terdaftar di Bei
Moch Iqbal Romadhon
; Hwihanus Hwihanus
Jurnal Ekonomi dan Pembangunan Indonesia
Vol 3
, No 1
(2025)
The aim of this research is to determine the impact of the influence of price and quality of service on customer satisfaction (case study at Mixue Pasar Bersih branch, Jababeka). The research method used is quantitative using hypothesis testing to analyze the relationship between the variables studied. The population used as research objects are consumers who buy Mixue products at the Jababeka Clean Market. Data analysis was implemented in the form of a questionnaire using the SPSS application w...
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Pengaruh Profitabilitas, Struktur Modal, Pengelolaan Kas, dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2023
Putri Rahayu
; Hwihanus Hwihanus
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 3
, No 1
(2025)
This study aims to determine how factors like profitability, capital structure, cash management, and company size affect the financial performance of manufacturing companies in the food and beverage subsector that are listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. Analysis is essential. The Smart PLS technique and secondary data from the financial statements of seven companies selected through purposive selection are used in the quantitative methodology of this study. Financ...
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Pengaruh Hedonisme, Pendapatan, dan Literasi Keuangan Terhadap Pengelolaan Keuangan dengan Self Control ebagai Moderasi
Uhti Noer Choliza Safitri
; Hwihanus Hwihanus
Akuntansi dan Ekonomi Pajak: Perspektif Global
Vol 2
, No 1
(2025)
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...
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Analisa Fundamental Makro, Fundamental Mikro, Kinerja Keuangan, Kepemilikan Perusahaan, DAR berpengaruh Nilai Perusahaan dengan Struktur Kepemilikan Sebagai Indikator Moderating Pada Perusahaan Food and Beverage yang Terdaftar Pada Bursa Efek Indonesia
Devina Shava Amalia
; Hwihanus Hwihanus
Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Vol 2
, No 1
(2024)
The purpose of this study was to determine the effect of macro fundamentals, micro fundamentals, financial performance, and company ownership on the value of companies with state ownership structures listed on the Indonesia Stock Exchange in 20219 to 2023. This research uses a quantitative descriptive approach using secondary data for independent and dependent variables. Data is obtained from financial reports, annual reports, and various online platforms including the Indonesia Stock Exchange w...
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Analisis Struktur Kepemilikan, Profitabilitas Terhadap Nilai Perusahaan Melalui Opini Audit, Stuktur Modal dan GCG sebagai Variabrel Moderasi pada Sub Sektor Perusahaan Food and Beverage yang Terdaftar di BEI
Kristiana Greta Calosa
; Hwihanus Hwihanus
Jurnal Bisnis, Ekonomi Syariah, dan Pajak
Vol 1
, No 4
(2024)
Abstract.
This study aims to analyze the effect of ownership structure, profitability, and capital structure on firm value with audit opinion and Good Corporate Governance (GCG) as moderating variables. The object of this research is a food and beverage sub-sector company listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period, analyzed using the SmartPLS-based Structural Equation Modeling (SEM) method. The results showed that most of the independent variables did not have a sig...
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