Eha Hasni Wahidhani’s scientific contributions

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Publications (8)


Liquidity Ratio Results for the 2018-2022 period.
Solvency Ratio Results for the 2018-2022 period 1. Debt to Aset Ratio (DAR)
Solvency Ratio Results for the 2018-2022 period 2. Debt to Equity Ratio (DER)
Financial Performance Assessment of A Bank: An Analysis of Financial Ratio at PT Bank Pembangunan Daerah Papua Period 2018-2022
  • Article
  • Full-text available

January 2025

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13 Reads

Majalah Ilmiah Bijak

Pendison Murib

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Heri Susanto

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Eha Hasni Wahidhani

This research aims to analyze financial ratios to assess the financial performance of PT Pembangunan Daerah Papua for the 2018-2022 period. The research method is quantitative analysis with liquidity ratios, solvency ratios and profitability ratios, with the data used in this research being secondary data obtained from the company's official website. The results of this research reveal that the liquidity ratio results do not meet financial performance standards, while the company's solvency ratio and profitability ratio meet standards, although overall financial performance is still below the banking industry average.

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Effect of Sales, Production Cost and Operating Cost on Net Profit: Case Study in Cosmetic Companies and Household Good Listed on The Indonesia Stock Exchange

May 2024

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25 Reads

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1 Citation

Jurnal Ilmiah Akuntansi Kesatuan

This study aims to determine the effect of sales, production cost, and operating costs on net profit either partially or simultaneously. The analytical method used is panel data linear regression with the dependent variable, namely net income, and the independent variables, namely sales, production costs and operating costs. The result of the research show that sales, production cost and operating costs have an effect on net income either particially or simultaneously. Keywords: Sales, Production Costs, Operating Costs and Net Income


Figure 1. Brand Index Comparison for Household Product Brands (Top Brand Award 2023)
Figure 2. Model of Purchasing Decisions for Environmentally Friendly Products
Characteristics of research respondents
Goodness of Fit Indices Model of Green Product Purchasing Decisions
Examining the Determinant of Purchase Intention and Purchase Decision for Green Product: SEM Analysis

January 2024

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77 Reads

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3 Citations

Apollo Journal of Tourism and Business

A climate change and global warming have an impact on increasing public awareness of environmental problems. Consumers are becoming more aware that their consumption habits have a direct impact on the environment and are taking on greater responsibility for environmental sustainability. Based on this phenomenon, this study’s purpose is to explore the influence of green marketing strategy, green product knowledge, green purchasing behavior toward purchasing intention and decision for green products, among non-member Tupperware consumers. The Structural Equation Modeling analysis method was used for 225 selected respondents were collected through quota sampling and accidental sampling, and submitted online using the google form which were submitted via social media and Whatsapp groups. The finding showed that green purchasing intention directly affects purchasing decision. Green marketing strategies, product knowledge and green purchasing behavior indirectly affects green purchasing decision through mediation of green purchasing intention, with green marketing strategies providing the greatest influence. These results provide information to management with insights into the contribution of green marketing strategy, consumer knowledge of green products, and consumer purchasing behavior in increasing the intention and the decision to buy green products, and encourages stakeholders to improve the green marketing strategy through pro-environment product innovation and promotion to increase the consumers’ intent for buy green product


Analisis Efisiensi Biaya Pembelian Impor Elevator Melalui Jasa Customs Clearence Atau Swakelola Pada PT Marico Gria Jakarta

December 2023

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15 Reads

Jurnal Ilmiah Akuntansi Kesatuan

The research was conducted at PT Marico Gria, a company in Jakarta that sells elevators. This research aims to determine the cost efficiency of import purchases through customs clearance and self-management services. Data was collected through interviews, documentation, and literature studies to then be analyzed using a qualitative descriptive method by calculating the amount of relevant costs that have occurred or will come. Efficiency is calculated based on assumptions seen from the company's purchasing potential. The results showed that the calculation of the cost of purchasing imports in one purchase through customs clearance services was greater, namely, IDR 8,550,000, while self-management was IDR 5,000,000. So the company's import purchases in 10 times the purchase per year In the next 5 years the company gets an efficiency of IDR 147,500,000, - if the company carries out customs clearance with self-management. Keyword: Cost efficiency, Import Purchases, Customs Clearance, Self-Management


Pengaruh CSR Dan Profitabalitas Terhadap Nilai Perusahaan Dengan GCG Sebagai Variabel Moderasi

December 2023

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12 Reads

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2 Citations

Jurnal Ilmiah Akuntansi Kesatuan

The purpose of this research is to analyze the influence of CSR (Corporate Social Responsibility) and profitability on firm value with GCG (Good Corporate Governance) as a moderating variable in the Food and Beverages sub-sector companies listed on the Indonesia Stock Exchange (BEI) in the year 2022. The population in this study consists of Food and Beverages sub-sector companies listed on the Indonesia Stock Exchange during the 2022 period. The sample size for this study is 30 companies. The sampling method employed is purposive sampling, and hypothesis testing is conducted using Moderated Regression Analysis. The results of this research indicate that CSR has a significant impact on firm value, profitability has a significant impact on firm value, and GCG can moderate the influence of CSR and profitability on firm value. Keywords: CSR, Profitability, Firm Value, GCG


Pengaruh Pemahaman Peraturan Perpajakan Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak: Studi Kasus pada Kantor Pelayanan Pajak Pratama Bogor

August 2023

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7 Reads

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2 Citations

Jurnal Ilmiah Akuntansi Kesatuan

This research aims to test and analyze the influence of understanding tax regulations and tax rates on taxpayer compliance (case study at the Bogor Pratama Tax Service Office). This research is quantitative. Data was collected using a questionnaire technique with a sampling technique using convenience sampling. The data analysis techniques used are descriptive, classical assumption analysis tests, multiple linear regression tests, hypothesis tests, and coefficient of determination tests. The results of this research show that understanding tax regulations and tax rates has a significant and simultaneous effect on taxpayer compliance at KPP Pratama Bogor.


Pengaruh Modal Kerja Dan Produktivitas Terhadap Profitabilitas Di Masa Pandemi Covid-19

December 2022

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5 Reads

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2 Citations

Jurnal Ilmiah Manajemen Kesatuan

This study aims to build a decision-making model on the amount of working capital needed to increase business productivity so that it will ultimately increase sales turnover. It is expected that if the sales turnover increases, the company's profit will also increase. Working capital and work productivity of MSMEs as variables that affect the profitability or operating income. While the object of research used is MSME actors in the city of Bogor. This type of associative/correlative descriptive research. Arikunto (2006) states that correlative research is research that aims to find whether or not there is a relationship, how close the relationship is, and whether or not the relationship is meaningful. The population in this study are MSME actors spread across the city of Bogor. In this study, multiple linear regression analysis was not performed manually, but by using IBM SPSS Statistics Version 22. The results showed that there was a significant effect of working capital and productivity either partially or simultaneously or simultaneously on profitability. Keywords: Working capital, productivity, and profitability


PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS AKUNTANSI LINGKUNGAN PADA UKM DI KOTA DAN KABUPATEN BOGOR

April 2022

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15 Reads

Jurnal Abdi Inovatif (Pengabdian Kepada Masyarakat)

Heri Susanto

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Eha Hasni Wahidhani

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[...]

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Faizal Maad

Community service is one of the three activities of the Tri Dharma of Higher Education which in its implementation involves all the academic community of higher education. In 2021, the Lecturer Team of the Faculty of Economics and Business will hold Community Service activities with the theme of Training in the preparation of environmental accounting-based financial reports for SMEs (Small and Medium Enterprises) in the City and Regency of Bogor. This theme is important considering that there are externalities from the company's business activities that have not been fully understood, known and responded to by business actors, especially SMEs. Community service activities are carried out with three methods, namely counseling, training, and making simple accounting applications for the preparation of environmental accounting-based financial reports that can be used by business actors who become community service suggestions. Based on the information obtained during the training, it was known that SME participants have not implemented environmental accounting-based financial reports in their business activities, so their understanding of the importance of environmental accounting and its application is very limited. Participants were very enthusiastic because the training could open their horizons and thoughts about good and correct bookkeeping. SME participants are expected to be able to compile financial reports even though they are still in a simple form. In addition, SMEs are more concerned about the environment both internally and externally and can choose raw materials for production and products that are environmentally friendly. AbstrakPengabdian pada masyarakat merupakan salah satu dari tiga kegiatan Tri Dharma Perguruan Tinggi yang dalam pelaksanaannya melibatkan semua civitas akademika perguruan tinggi. Tahun 2021, Tim Dosen Fakultas Ekonomi dan Bisnis menyelenggarakan kegiatan Pengabdian pada Masyarakat dengan tema Pelatihan penyusunan laporan keuangan berbasis akuntansi lingkungan pada UKM (Usaha Kecil dan Menengah) di Kota dan Kabupaten Bogor. Tema ini penting mengingat adanya eksternalitas dari kegiatan bisnis perusahaan yang belum sepenuhnya dipahami, diketahui dan direspon oleh para pelaku usaha khususnya UKM. Kegiatan pengabdian masyarakat dilaksanakan dengan tiga metode, yaitu penyuluhan, pelatihan, dan pembuatan aplikasi akuntansi sederhana untuk penyusunan laporan keuangan berbasis akuntansi lingkungan yang dapat digunakan oleh pelaku usaha yang menjadi saran pengabdian masyarakat. Berdasarkan informasi yang diperoleh saat pelatihan, diketahui bahwa peserta UKM belum menerapkan laporan keuangan berbasis akuntansi lingkungan dalam kegiatan usahanya, sehingga pemahaman tentang pentingnya akuntansi lingkungan dan penerapannya sangat terbatas. Peserta sangat antusias karena pelatihan tersebut dapat membuka wawasan dan pemikiran mereka mengenai pembukuan yang baik dan benar. Peserta UKM diharapkan dapat menyusun laporan keuangan walaupun masih dalam bentuk sederhana. Selain itu pelaku UKM lebih peduli terhadap lingkungan baik internal maupun eksternal serta dapat memilih bahan baku untuk produksi dan produk yang ramah lingkungan.

Citations (3)


... This performance, which is primarily measured by profit, is an important indicator in seeing a company's ability to survive in a competitive market. Profit can be Liquidity Ratio, Capital Structure and Activity 2166 defined as the difference between the actual income obtained from business transactions and the costs incurred to obtain that income in a certain period (Sholikhin et al., 2021;Ningrum et al., 2024). The main purpose of running a business is to generate sustainable profits. ...

Reference:

The Effect of Liquidity Ratio, Capital Structure and Activity on Company Profitability
Effect of Sales, Production Cost and Operating Cost on Net Profit: Case Study in Cosmetic Companies and Household Good Listed on The Indonesia Stock Exchange
  • Citing Article
  • May 2024

Jurnal Ilmiah Akuntansi Kesatuan

... Another role is as a support network that makes it easier for low-income people to engage in positive economic activities (Hendri, Fahruna, Listiana, & Rosnani, 2024). MSMEs are a group of businesses that have high economic value and are productive (Johri et al., 2024;Mutmainah & Eha Hasni Wahidhani, 2024). However, financial management is one of the main issues that hinders the development of MSMEs. ...

Examining the Determinant of Purchase Intention and Purchase Decision for Green Product: SEM Analysis

Apollo Journal of Tourism and Business

... Pemberlakuan tarif pajak 0,5% mempermudah pemahaman dan kesadaran wajib pajak dalam pembayaran dari penghasilan usahanya. Hasil penelitian yang dilakukan oleh Pasca (2015) tarif pajak memiliki pengaruh terhadap kepatuhan wajib pajak UMKM. Hasil tersebut berbeda dengan penelitian yang dilakukan Sukma (2020) yang memiliki pengaruh negatif terhadap kepatuhan wajib pajak. ...

Pengaruh Pemahaman Peraturan Perpajakan Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak: Studi Kasus pada Kantor Pelayanan Pajak Pratama Bogor
  • Citing Article
  • August 2023

Jurnal Ilmiah Akuntansi Kesatuan