Dr. Hwihanus, SE., MM., CMA.

@untag-sby.ac.id

Lecturer, Economic and Business Faculty
Universitas 17 Agustus 1945 Surabaya Indonesia

Dr. Hwihanus, SE., MM., CMA.


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https://researchid.co/hwihanus

EDUCATION

Universitas 17 Agustus 1945 Surabaya

RESEARCH, TEACHING, or OTHER INTERESTS

General Economics, Econometrics and Finance, Accounting, Management Information Systems, Finance
4

Scopus Publications

1497

Scholar Citations

16

Scholar h-index

31

Scholar i10-index

Scopus Publications

  • Effect of information systems and facilities on Siskeudes benefits through user satisfaction
    Wahid Hasyim, Mulyanto Nugroho, Hwihanus Hwihanus
    Edelweiss Applied Science and Technology, 2024
    This study evaluated the combined application of the DeLone and McLean Information Systems Success Model and the Unified Theory of Acceptance and Use of Technology (UTAUT) in the context of the Village Financial System (SISKEUDes) in Berau Regency. The research found that information system quality significantly influenced user satisfaction and intentions to use the system but did not significantly impact net benefit. Facilitating conditions positively affected user satisfaction but did not significantly influence intentions to use or net benefit. Habit was found to significantly impact net benefit, though it did not affect user satisfaction or intentions to use. Furthermore, user intentions were identified as a significant mediator in the relationship between system quality, facilitating conditions, habit, and net benefit. These findings highlight the crucial role of user intentions in determining the net benefits of SISKEUDes and suggest areas for improvement in system management and implementation.
  • Navigating the digital tax landscape: The impact of service quality factors on E-filing adoption among individual taxpayers in Jakarta
    Parso Parso, Mulyanto Nugroho, Hwihanus Hwihanus
    Edelweiss Applied Science and Technology, 2024
    Tax administration digitization improves taxpayer experience through e-filing, supported by service quality, trust, and information technology. This study integrates electronic service quality to understand the decision to use E-filing, offering a comprehensive approach with the E-Filling model to create digital records that are easily accessible. This study analyzes the effect of quality factors on the use of E-filing, with mediation from perceived ease of use and perceived usefulness. The study design uses an explanatory with a causal approach to confirm the relationship between variables related to the use of e-filing by taxpayers in Jakarta. Samples were taken from 10,580,475 taxpayers, with 150 respondents based on certain criteria. Primary data were collected through an online survey using a Likert scale. The measurement model was tested for validity and reliability, as well as structural analysis to assess the relationship between variables using path coefficients and bootstrapping analysis for significance. The coefficient of determination (R²) and path analysis were also conducted to measure the impact of mediating variables. The study shows that of the various service quality factors, only responsiveness has a significant effect on the perception of e-filing usefulness with a T-statistic of 3.253 and a P value of 0.001. Meanwhile, the informativeness, reliability, and system availability factors do not show a significant effect on the perception of ease and usefulness, indicating the need for improvement in information delivery and system reliability. High responsiveness is very important in supporting positive perceptions of the usefulness of the e-filing system. Path analysis shows that neither perceived ease of use nor perceived usefulness affect the actual use of e-filing, with R Square only explaining 2.6% of the variation in use. Although the research model shows an adequate fit with an NFI of 0.786, improvements are still needed to increase e-filing adoption. Thus, focusing on improving responsiveness and optimizing other factors is needed to improve user experience. It is necessary to improve the responsiveness of the e-filing system and improve informativeness, reliability, and system availability to improve user perception. Future research is suggested to develop interventions for service factors that are not yet significant and explore other elements that influence e-filing adoption.
  • The role of supply chain management on indonesian small and medium enterprise competitiveness and performance
    Hwihanus Hwihanus, Oscarius Yudhi Ari Wijaya, Diah Rani Nartasari
    Uncertain Supply Chain Management, 2022
    The purpose of this study is to analyze the effect of supply chain management on competitive advantage in SMEs, the effect of competitive advantage on company performance in SMEs, and the influence of supply chain management on company performance mediated by competitive advantage in SMEs. This study uses quantitative methods and data analysis techniques based on Structural Equation Modeling using SmartPLS 3.0 software. The sample selection method uses non-probability sampling methods. Online questionnaires were sent to 340 SMEs respondents, the next step is to evaluate the returned 320 questionnaires. The results indicate that supply chain management had a significant influence on company performance and competitive advantage. Competitive Advantage also had a significant influence on company performance and played a mediate influence between supply chain management and company performance. The company's ability had a positive effect on competitive advantage and finally, adequate company capabilities had an impact on competitive advantage.
  • The Relationship of the Use of Masks and Face Shield, Physical Distancing, Handwashing, with Business Continuity at Griya Candramas Traditional Market as Prevention Measures for the Covid Outbreak 19: Phenomenography Approach
    Rismawati Br Sitepu, Fendy Suhariadi, Nuri Herachwati, Wilson Bangun, W. Harjanti, et al.
    Review of International Geographical Education Online, 2021
    The study aims to determine the relationship between face masks, face shields, physical distance, and handwashing with business continuity in traditional markets as a precaution against the Covid 19 outbreak during New Normal Life. The research, a phenomenographic study, is located at Griya Candramas Traditional Market in Sedati District, Sidoarjo, East Java. Data collection is carried out from April to June 2020, consisting of primary and secondary data. Data collection is carried out through indepth interviews and observations of 35 traditional market traders who sell traditional markets every day at Griya Candramas Sedati Sidoarjo. The research uses a qualitative method. The use of masks and face shields to cover the face, maintain distance, and diligently wash hands, can form behavioral habits and become a new culture so that traditional traders' businesses can be sustainable. Based on the research results, masks and face shields, physical distance, and handwashing are very safe to use and do by the community and traders in interacting so that a new habit is created. The unique culture can become a protocol in traditional markets to be comfortable working and sustain traditional traders' businesses. © 2021 RIGEO. All Rights Reserved.

RECENT SCHOLAR PUBLICATIONS

  • Diagnosa Middle-Income Trap Indonesia melalui Pendekatan Teori Realitas Terintegrasi (IRT): Analisis Kualitatif Komparatif Indonesia–Vietnam
    M Shoim, H Hwihanus
    Jurnal Riset Akuntansi 4 (2), 314-324 , 2026
    2026
  • PERAN KOMPETENSI DALAM MEMEDIASI HUBUNGAN PENDIDIKAN, PELATIHAN, DAN PENGALAMAN TERHADAP PRODUKTIVITAS SUMBER DAYA MANUSIA DI NOVUS GIRI RESORT & SPA PUNCAK CIANJUR
    Z Arifin, H Hwihanus
    JURNAL LENTERA BISNIS 15 (2), 3208-3221 , 2026
    2026
  • Evaluasi Intensitas Regulasi Lingkungan dalam Mendorong Pengungkapan Informasi Akuntansi Lingkungan pada Industri Kerajinan Kayu di Kecamatan Rejoso Kabupaten Nganjuk
    L Mushfiroh, H Hwihanus
    AKUNTANSI 45 7 (1), 122-128 , 2026
    2026
  • Kontribusi E-Puskesmas dan Integrasi LayananPrimer (ILP) terhadapInternal Service Quality dan Kepuasan Kerja yang dimoderasi oleh kompetensi SDM di Puskesmas Tebet
    AA Wijaya, H Hwihanus
    Jurnal Penelitian dan Pengabdian Masyarakat 4 (2), 336-349 , 2026
    2026
  • Aplikasi Komputer Statistik dengan SEM-PLS
    L Gustina, H Hwihanus, A Lestari, D Apriadi, MR Patty, SJ Latupeirissa
    CV. Gita Lentera , 2026
    2026
  • Analisis Pemanfaatan Teknologi Digital Dalam Pekerjaan Akuntansi Mahasiswa Di Era Transformasi Pendidikan
    RKP Rasmanjaya, H Hwihanus
    MUARA EKONOMI: Jurnal Ilmiah Ilmu Ekonomi, Manajemen dan Bisnis 2 (2), 15-24 , 2026
    2026
  • Adaptasi Perusahaan Jasa Akuntansi terhadap Otomasi Teknologi: Pendekatan Grounded Theory di Jawa Timur
    CA Candra, H Hwihanus
    MUARA EKONOMI: Jurnal Ilmiah Ilmu Ekonomi, Manajemen dan Bisnis 2 (2), 08-14 , 2026
    2026
  • The Effect of Prevention Costs, Appraisal Costs, and Internal Failure Costs on the Operational Productivity of Manufacturing Companies at PT. Rumah Jelantah Surabaya
    I Rulyadi, Y Wahyu, E Riswanto, N Naufal, S Shodik, R Hilal, MYR Pandin, ...
    Asian Journal of Applied Business and Management 5 (1), 345-358 , 2026
    2026
  • Pengaruh ABC Classification, Inventory Tracking Technology, dan Order Fulfillment Speed Terhadap Efektivitas Pengendalian Persediaan
    MIS Qur’ani, AZ Loppies, JA Salsabila, S Supriatun, ET Dewi, ...
    Economic Reviews Journal 5 (1), 120–131-120–131 , 2026
    2026
  • Pengantar Akuntansi
    HF Harahap, EH Wahidhani, H Hwihanus, W Haryanto, B Yanti, ...
    Yayasan Tri Edukasi Ilmiah , 2026
    2026
    Citations: 8
  • Perilaku Penggunaan E-Wallet sebagai Alat Pembayaran di Kalangan Mahasiswa Universitas 17 Agustus 1945 Surabaya: Ditinjau dari Aspek Kemudahan, Keamanan, dan Promosi
    AW Tan, H Hwihanus
    Journal of Economic and Business Advancement 1 (3), 66-74 , 2026
    2026
  • Pengaruh Penggunaan E-Wallet, Teman Sebaya, dan Literasi Keuangan terhadap Perilaku Keuangan Mahasiswa Universitas 17 Agustus 1945 Surabaya melalui Kontrol Diri dan Perilaku …
    MI Ababil, H Hwihanus
    Journal of Economics, Management, and Accounting 1 (3), 81-91 , 2026
    2026
  • ANALISIS STRUKTUR KEPEMILIKAN, CSR DISCLOSURE, STRUKTUR MODAL, KINERJA KEUANGAN, DAN MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN DENGAN STRATEGI PERUSAHAAN SEBAGAI MODERASI PADA …
    IW Wulandari, H Hwihanus
    REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN 6 (2), 18-31 , 2025
    2025
  • Pengaruh Penggunaan BBM, Efisiensi Energi, dan Green Manufacturing terhadap Emisi Karbon PT Astra International Tbk
    CA Candra, H Hwihanus
    MUARA EKONOMI: Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis 1 (4), 204-216 , 2025
    2025
    Citations: 1
  • Pengaruh Fundamental Makro dan Struktur Modal terhadap Nilai Perusahaan dengan Kinerja Keuangan dan Ukuran Perusahaan sebagai Variabel Intervening pada Perbankan BEI Periode …
    NM Isnaini, H Hwihanus
    Jurnal Akademik Ekonomi Dan Manajemen 2 (4), 425-441 , 2025
    2025
  • Hubungan Cost Estimation Reliability, Sales Volume Forecasting, Dan Cost Structure Flexibility Terhadap Keberhasilan Cost-Volume-Profit Analysis Sebagai Alat Perencanaan: The …
    MIA Rafi, A Aprelianingrum, SADT Indraswari, EAE Erong, F Wicaksono, ...
    Citizen: Jurnal Ilmiah Multidisiplin Indonesia 5 (6), 1680-1689 , 2025
    2025
  • Peran modal, teknologi, perubahan iklim dan akses pasar terhadap kesejahteraan petani garam dimediasi pendapatan produksi garam dan dimoderasi peran kelembagaan
    M Riskiyadi, H Hwihanus
    2025
  • ANALISIS STRUKTUR MODAL, FUNDAMENTAL MAKRO, KARAKTERISTIK PERUSAHAAN, DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA …
    IN Prisca, H Hwihanus
    Jurnal Akademik Ekonomi Dan Manajemen 2 (4), 306-325 , 2025
    2025
    Citations: 1
  • ANALISIS INVESTASI ASET, STRUKTUR KEPEMILIKAN, ARUS KAS OPERASI, STRUKTUR MODAL TERHADAP PERTUMBUHAN PERUSAHAAN DENGAN GCG (GOOD CORPORATE GOVERNANCE) SEBAGAI INTERVENING PADA …
    JDA Felandy, H Hwihanus
    Jurnal Akademik Ekonomi Dan Manajemen 2 (4), 344-363 , 2025
    2025
  • ANALISIS PENGARUH KONTROL DIRI, GAYA HIDUP, PENDAPATAN, TEKNOLOGI DIGITAL DAN ALAT PEMBAYARAN TERHADAP LITERASI KEUANGAN PADA MASYARAKAT
    AE Agustina, H Hwihanus
    Jurnal Akademik Ekonomi Dan Manajemen 2 (4), 326-343 , 2025
    2025

MOST CITED SCHOLAR PUBLICATIONS

  • Pengaruh literasi keuangan terhadap kinerja dan keberlanjutan UMKM di kota Surabaya
    AY Rahayu
    Jurnal Ilmu Manajemen (JIM) 5 (3) , 2017
    2017
    Citations: 198
  • Analisis Pengaruh Fundamental Makro dan Fundamental Mikro Terhadap Struktur Kepemilikan, Kinerja Keuangan, dan Nilai Perusahaan pada Badan Usaha Milik Negara yang Terdaftar di …
    Hwihanus, T Ratnawati, I Yuhertiana
    Business and Finance Journal 4 (1), 65-72 , 2019
    2019
    Citations: 64
  • Pengaruh sistem informasi akuntansi dalam penerapan siklus produksi dan pengendalian internal untuk meningkatkan efektivitas kinerja UMKM
    D Fitriani, H Hwihanus
    Jurnal Kajian dan Penalaran Ilmu Manajemen 1 (1), 26-38 , 2023
    2023
    Citations: 48
  • Peran sistem informasi akuntansi dalam pemanfaatan teknologi terhadap pembukuan digital pada UMKM
    A Rohmana, H Hwihanus
    Jurnal Kajian Dan Penalaran Ilmu Manajemen 1 (1), 54-63 , 2023
    2023
    Citations: 40
  • Peran Sistem Informasi Akuntansi Dalam Pengaplikasian Enkripsi Terhadap Peningkatan Keamanan Perusahaan
    IW Wulandari, H Hwihanus
    Jurnal Kajian dan Penalaran Ilmu Manajemen 1 (1), 11-25 , 2023
    2023
    Citations: 37
  • Peranan Sistem Informasi Manajemen Terhadap Perkembangan E-Commerce Dalam Pengambilan Keputusan Bagi Usaha Umkm
    D Fitriani, H Hwihanus
    Jurnal Kajian Dan Penalaran Ilmu Manajemen 1 (1), 64-77 , 2023
    2023
    Citations: 36
  • Audit Manajemen Sumber Daya Manusia Untuk Menilai Efektivitas Dan Efisiensi Terhadap Fungsi Rekruitmen, Pelatihan Dan Pengembangan Karier, Dan Penilaian Kinerja Sumber Daya …
    AM Mediana, H Hwihanus
    Jurnal Mutiara Ilmu Akuntansi 2 (2), 193-212 , 2024
    2024
    Citations: 33
  • Menerapkan pentingnya sistem informasi akuntansi (SIA) dalam transaksi jual beli di bidang e-business
    WN Sari, H Hwihanus
    Jurnal Kajian Dan Penalaran Ilmu Manajemen 1 (1), 39-53 , 2023
    2023
    Citations: 31
  • The role of supply chain management on Indonesian small and medium enterprise competitiveness and performance
    H Hwihanus, O Wijaya, D Nartasari
    Uncertain Supply Chain Management 10 (1), 109-116 , 2022
    2022
    Citations: 28
  • Sistem Informasi Manajemen
    I Mawarni, R Prawiro, NA Banyal, MA Lubis, H Hwihanus, F Moniaga, ...
    CV. Gita Lentera , 2024
    2024
    Citations: 26
  • Sistem Informasi Akuntansi Dari Sisi Audit Internal
    IA Kustiwi, H Hwihanus
    JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) 7 (2 … , 2023
    2023
    Citations: 26
  • Peranan Sistem Informasi Akuntansi Terhadap Perkembangan Usaha Mikro Kecil Menengah (Umkm) Pada Hisana Fried Chicken Di Surabaya
    AR Sari, H Hwihanus
    Journal of Management and Creative Business 1 (1), 162-174 , 2023
    2023
    Citations: 24
  • Upaya Pengembangan Dan Peran Sistem Informasi Manajemen Dalam E-Commerce Shopee
    D Larasati, H Hwihanus
    Jurnal Kajian Dan Penalaran Ilmu Manajemen 1 (1), 78-89 , 2023
    2023
    Citations: 23
  • Pengantar SPSS: Teori, implementasi dan interpretasi
    E Mulyati, MR Arsyad, S Suryaningsih, S Maryati, L Gustina, P Junianto, ...
    CV. Gita Lentera , 2024
    2024
    Citations: 21
  • Metode Penelitian Kuantitatif
    F Reken, A Junita, YA Hallatu, E Rosmita, W Welly, H Hwihanus, ...
    CV. Gita Lentera , 2024
    2024
    Citations: 18
  • Business transformation towards sustainability: The role of green accounting in sustainability management
    B Soraya, A Nurrochmah, H Hwihanus
    Journal of Environmental Economics and Sustainability 1 (3), 1-8 , 2024
    2024
    Citations: 18
  • Heterocyclization reactions of pyruvic acids and aminoazoles with controlled chemoselectivity
    Y Sakhno, M Murlykina, A Morozova, A Kozyrev, V Chebanov
    French-Ukrainian Journal of Chemistry 3 (2), 1-20 , 2015
    2015
    Citations: 16
  • Pengaruh Fundamental Makro, Struktur Modal, Struktur Kepemilikan, Kinerja Keuangan, Karakteristik Perusahaan dengan GCG sebagai Variabel Moderasi terhadap Nilai Perusahaan pada …
    SL Bianca, H Hwihanus
    Akuntansi 3 (1), 141-158 , 2024
    2024
    Citations: 15
  • Pengaruh Fundamental Makro Ekonomi, CSR, Struktur Kepemilikan, dan Karakteristik Perusahaan terhadap Nilai Perusahaan Properti di BEI
    A Tara, H Hwihanus
    Economic and Business Management International Journal (EABMIJ) 5 (3), 260-274 , 2023
    2023
    Citations: 15
  • Pengaruh fundamental makro, fundamental mikro, struktur kepemilikan, struktur modal terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening pada …
    AK Alhabsyi, H Hwihanus
    Jurnal Ilmu Manajemen, Ekonomi Dan Kewirausahaan 4 (1), 14-21 , 2024
    2024
    Citations: 14