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All Journal Jurnal Akuntansi dan Keuangan Jurnal Manajemen dan Bisnis Jurnal Kebijakan dan Pelayanan Publik Visionist Jurnal EMT KITA JURNAL PENDIDIKAN TAMBUSAI JURNAL CEMERLANG: Pengabdian pada Masyarakat Economic Education and Entrepreneurship Journal Jurnal Ilmu Manajemen Terapan (JIMT) Jurnal Manajemen DIVERSIFIKASI Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Formosa Journal of Multidisciplinary Research (FJMR) Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Jurnal Pengabdian Masyarakat Tapis Berseri International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling MABUSS: Journal of Management, Business and Social Sciences Jurnal Bakti Masyarakat Manajemen Jurnal Pengabdian Masyarakat dan Riset Pendidikan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Pengabdian UMKM International Journal of Business and Quality Research International Journal of Education, Vocational and Social Science International Journal of Economics, Business and Innovation Research Jurnal Riset Multidisiplin Edukasi E-JURNAL AKUNTANSI Indonesian Journal of Innovation Multidisipliner Research International Journal of Multidisciplinary Reseach Research of Economics and Business Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah
Tina Miniawati Barusman
Universitas Bandar Lampung
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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Analisis Penerapan Sistem Akuntansi Keuangan Daerah Pada Badan Pengelolaan Keuangan Daerah Kota Bandar Lampung Apriliana Grestiani; Tina Miniawati Barusman
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 3 (2026): Juli - September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i3.2049

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis penerapan Sistem Akuntansi Keuangan pada Badan Pengelola Keuangan dan Aset Daerah (BPKAD) dalam mendukung penyusunan laporan keuangan pemerintah daerah yang transparan, akuntabel, dan sesuai dengan ketentuan peraturan perundang-undangan. Sistem akuntansi keuangan daerah memiliki peran penting dalam menghasilkan informasi keuangan yang berkualitas sebagai dasar pengambilan keputusan, pengendalian, serta pertanggungjawaban pengelolaan keuangan daerah. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif melalui studi kasus. Pendekatan tersebut dipilih untuk memberikan gambaran secara mendalam mengenai implementasi sistem akuntansi keuangan yang diterapkan pada BPKAD. Pengumpulan data dilakukan melalui observasi langsung, wawancara dengan pihak-pihak terkait, serta dokumentasi terhadap berbagai dokumen yang berkaitan dengan mekanisme pengelolaan sistem akuntansi keuangan dan penyusunan laporan keuangan daerah. Data yang diperoleh kemudian dianalisis secara deskriptif dengan membandingkan praktik yang diterapkan dengan ketentuan yang berlaku. Hasil penelitian menunjukkan bahwa penerapan Sistem Akuntansi Keuangan pada Badan Pengelola Keuangan dan Aset Daerah secara umum telah berjalan dengan baik dan sesuai dengan ketentuan Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan berbasis akrual. Implementasi sistem tersebut telah mendukung proses pencatatan, penggolongan, pengikhtisaran, hingga penyajian laporan keuangan secara sistematis dan andal. Meskipun demikian, masih diperlukan peningkatan kapasitas sumber daya manusia, optimalisasi pemanfaatan teknologi informasi, serta penguatan pengendalian internal agar kualitas pengelolaan keuangan daerah semakin efektif, efisien, transparan, dan akuntabel.  
THE ROLE OF THE PROTOCOL DIVISION IN COORDINATING THE MAYOR OF BANDAR LAMPUNG'S AGENDA Abdillah Hafizh; Tina Miniawati Barusman
International Journal of Multidisciplinary Reseach Vol. 2 No. 4 (2026): Agustus
Publisher : International Journal of Multidisciplinary Reseach

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Abstract

The complexity of local executive activities requires agenda coordination that is rapid, accurate, and adaptive. This study analyzes the role of the Protocol Division in coordinating the work agenda of the Mayor of Bandar Lampung, focusing on information, activity, and resource coordination, while identifying major constraints and corrective efforts. A descriptive qualitative approach was employed at the Protocol Division of the Bandar Lampung City Secretariat. Data were collected through in-depth interviews, observation, and document review involving purposively selected informants. The data were analyzed using the interactive model of Miles, Huberman, and Saldaña and validated through triangulation. The findings show that the Protocol Division acts as a coordination hub by collecting, verifying, and aligning information; prioritizing activities and preventing scheduling conflicts; and coordinating personnel, facilities, and infrastructure in accordance with protocol standards. Coordination effectiveness is constrained by delayed or incomplete information, sudden agenda changes, competing priorities among regional agencies, and limited staffing. Stronger verification procedures, adaptive scheduling, early-stage communication, and improved resource capacity are therefore required to maintain the order, continuity, and effectiveness of the mayoral agenda.
ANALISIS PELAYANAN SAMSAT KELILING BANDAR LAMPUNG 01 DALAM KAJIAN KEPUASAN WAJIB PAJAK KENDARAAN BERMOTOR Tina Miniawati Barusman Virgawenda; Cindy Vidia Vuspita
Jurnal Riset Multidisiplin Edukasi Vol. 3 No. 7 (2026): Jurnal Riset Multidisiplin Edukasi (Juli 2026)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v3i7.2393

Abstract

Penelitian ini menganalisis tentang pelayanan SAMSAT Keliling Bandar Lampung 01 dalam kajian kepuasan wajib pajak kendaraan bermotor di Bandar Lampung. Penelitian dilakukan dengan tujuan untuk mengetahui seberapa efektif kualitas pelayanan yang ada di SAMSAT Keliling Bandar Lampung 01 dalam melayani masyarakat wajib pajak tahunan. Penelitian ini menggunakan metode analisis data kualitatif. Sumber data dalam penelitian ini berasal dari data primer dan data sekunder. Dalam menganalisis kualitas pelayanan yang ada di SAMSAT Keliling Bandar Lampung 01 peneliti menggunakan teori kualitas pelayanan. Hasil yang terdapat dalam penelitian ini menunjukkan bahwa pelayanan yang diberikan oleh SAMAT Keliling Bandar Lampung 01 kepada masyarakat wajib pajak sudah cukup efektif dan masyarakat merasa sudah cukup puas dengan pelayanan yang diberikan. Meskipun begitu efektivitas ini masih dihadapkan pada berbagai kendala internal dan eksternal serta terkait fasilitas sarana maupun prasarana.
THE EFFECT OF SERVICE QUALITY AND CORPORATE IMAGE ON VISITOR LOYALTY THROUGH VISITOR SATISFACTION AT BATIQA HOTEL LAMPUNG M. Irfan Daeng Mangemba; Muhammad Yusuf Sulfarano Barusman; Tina Miniawati Virgawenda Barusman
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 2 No. 8 (2026): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Agustus 2026)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v2i8.474

Abstract

This study was conducted to analyze the effect of service quality and corporate image toward customer loyalty using customer satisfaction as a mediating variable at BATIQA Hotel Lampung. The study employed a quantitative approach with explanatory research methods. The data was collected by questionnaires and distributed to customers who had stayed at BATIQA Hotel Lampung at least one night. The method of Structural Equation Modeling (SEM) with AMOS was utilized to analyze the interrelationships between and among the variables in this study. The results indicate that corporate image and service quality significantly affect customer satisfaction. Subsequently, Customer satisfaction also significantly affects customer loyalty. However, service quality and corporate image showed a significant negative direct effect on customer loyalty, implying that these variables do not directly strengthen customer loyalty without the presence of customer satisfaction. In addition, customer satisfaction was proven to act as a partial intervening variable between service quality, corporate image, and customer loyalty
MODEL FOR IMPROVING PERFORMANCE THRU JOB SATISFACTION IN THE FAMILY ASSISTANCE TEAM IN SOUTH LAMPUNG REGENCY Indah Suprihatin; Andala Rama Putra Barusman; Tina Miniawati Virgawenda Barusman
Journal of Management, Business and Social Sciences Vol. 4 No. 4 (2026): September
Publisher : Program Studi Magister Manajemen

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Abstract

This research employed a quantitative approach using a survey method. The study population consisted of 2,238 TPK members, while 340 respondents were selected as the research sample using the Slovin formula with proportionate stratified random sampling. Data were collected through questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4 software. The findings indicate that competence, workload, and organizational support have no significant effect on the performance of TPK members. In contrast, competence and organizational support have a positive and significant effect on job satisfaction, whereas workload has no significant effect on job satisfaction. Furthermore, job satisfaction has a positive and significant effect on the performance of TPK members. The mediation analysis reveals that job satisfaction fully mediates the relationship between competence and performance as well as the relationship between organizational support and performance, while job satisfaction does not mediate the relationship between workload and performance. This study concludes that job satisfaction is an important mechanism that mediates the effects of competence and organizational support on the performance of Family Assistance Team (TPK) members. Therefore, efforts to improve the performance of TPK members should not only focus on enhancing competence and organizational support but also on increasing job satisfaction as a key factor in optimizing performance.
Co-Authors Abdillah Hafizh Afrizal Nilwan Agah Rahadiawan Ahmad Cucus Ahmad Khan Akhmad Suharyo Aminah Aminah Aminah, Aminah Ananda Putri Kusuma Andini Wibowo Andoni Fornio Barusman Anindhyta Sekar Wangi Appin Purisky Redaputri Apriliana Grestiani Aprinisa Arifin, Nabilla Nur Ayu Martha Tilova Barusman, Andala R P Benny Prakarsa Yustianto Budhi Waskito Chairul Anwar Christina Vinella Cindy Vidia Vuspita Defrizal Defrizal Defrizal Defrizal DIKI CAHYADI Dina Aprillia Dora Rinova Edward Okto Nugroho Erlangga Erlangga Erza Gitta Evelyn Felicia Setiawan Evelyn Felicia Setiawan Fajar Abriyanto Febby Widya Ningsih Habiburaman Habiburaman HABIBURRAHMAN, Habiburrahman Hanindyalaila Pienrasmi Haninun Harjanti, Tria Harpain, Harpain Hartabela, Dadang Hendri Dunan Hepiana Patmarina, Hepiana Herry Goenawan Soedarsa HM. Aslam Salim Humaeni, Ali I Ketut Rama Arya Sentosa Ida Farida Ida Farida Imanuriea Anisa Putri Indah Suprihatin Iqsar, Muhammad Irzhafath Raysul Akbar Iskandar Ali Alam Juliaty Ardarina Juwita Diniati Pasaribu Khairudin Khairudin Kofa, Fadhila Kresna Bayu Adji KS, Yunardi Hasan Kusuma, Adi Inzar Lukmanul Hakim M Ardi M. Denu Poyo M. Irfan Daeng Mangemba M. Oktaviannur M. Yusuf S. Barusman Maldarisa Maldarisa Manullang, Bryan Nielsen Marwansyah Mega Agista Mufri Wedanimbi Octaviani Muhammad Rico Pratama Muhammad Valerio Respati Ni Putu Widhia Rahayu Ni Putu Widhia Rahayu Niki Agus Santoso Ninda Hernaini Nurichsan Nurichsan Nurvi Murdiyanto Nuur Rasyid, Satriyawan Okta Ainita Pradnyadana, Kadek Andi Putra, Kelvin Pratama Rahayu Laili Rahmat Indra Pratama Anom Ranny Caroline Ricko Marcellino Riko Ribowo Robby Yuli Endra Romarito Pandiangan Saptarini, Veronika Sartono Sartono Setyaningsih, Leni Siska Septiana Putri Soewito Soewito Sugito - Suhaimi, Suhaimi Syahputra , M Bintang Syamsu Rizal Tri Lestira Putri Warganegara Vera Mafitri Vian Deka Ratama Victoria Ari Palma Akadiati Vincent Lung Vinsensius Ivan Rianto Wendi Purwanto Wenny Permata Sari Wijayanti, Dini Yuliana Yuliana Yunardi Hasan KS Yunita Sari Yustianto, Benny Prakarsa Zaidirina Zaidirina