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<![CDATA[THE ANALYSIS OF PRODUCTIVE ASSETS QUALITY ON BANK HEALTH RATING OF COMMERCIAL BANKS IN INDONESIA ]]>
<![CDATA[Denziana, Angrita]]>;
<![CDATA[-, Haninun]]>;
<![CDATA[Octavianto, Erwin]]>
<![CDATA[ Prosiding International conference on Information Technology and Business (ICITB) 2015: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 1 ]]>
Publisher : <![CDATA[Prosiding International conference on Information Technology and Business (ICITB) ]]>
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<![CDATA[The purpose of this study was to analyze the effect ofthe quality level of the productive assets of the bank. Indaily activities functioning bank intermediationinstitution that is as an institution that gathers anddistributes funds from surplus unit to deficit unit.Channeling funds into bank unit deficit is done througha wide range of credit products offered both to creditused to personally or company. The owned credit bankitâs assets productive or assets generate but not justcredit as the only productive asset owned by the bankthere are other productive assets owned by the bank thatthe bank funds placement with other banks, securitiesowned, investment capital, acceptance speeches arebills, bills and derivatives, as well as administrativeaccount transactions.KEYWORDS: Productive Assets Quality, Bank HealthLevel]]>
<![CDATA[Does the Cost of Capital Affect Environmental Performance? ]]>
<![CDATA[Haninun Haninun]]>;
<![CDATA[Lindrianasari Lindrianasari]]>;
<![CDATA[Susi Sarumpaet]]>;
<![CDATA[Agrianti Komalasari]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol 3, No 1 (2019): June 2019 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v3i1.68
<![CDATA[This study aims to test the influence of environmental performance in Indonesia associated with the cost of capital. This research is motivated by previous findings which stated that the environmental performance received a good response from investors as reflected in increased stock prices (Ba et al., 2013; Middleton, 2015). The development hypothesis of the research is based on the theory of stakeholder, legitimacy and the theory of signal and some previous research such as the studies that have been done (Guenster et al., 2011; Sarumpaet et al., 2017). This type of research is research explanatory, the determination of the sample using the method of purposive sampling with number of samples to qualify as many as 215 observation data derived from the annual financial reports of companies listed on the stock exchange in 2015 until 2017. The results of the statistical analysis show that there are significant negative not significant on the relationship of environmental performance with cost of capital, it can be explained that only a small fraction of investors understand the performance information of the environment, and make it as a basis for making the decision to invest.]]>
<![CDATA[Pengendalian Intern Atas Pemberian Pinjaman dan Penerimaan Angsuran dalam Hubungannya dengan Ditaatinya Kebijakan Manajemen (Studi Kasus pada PT. Sumber Nasional Motor di Bandar Lampung) ]]>
<![CDATA[Herry Goenawan Soedarsa]]>;
<![CDATA[. Henny]]>;
<![CDATA[Haninun HANINUN]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 1, No 1 (2010): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v1i1.15
<![CDATA[The purpose of this study was to assess the procedures for granting loans and installment receipts from customers on PT National Sources Motors, to assess the extent of the workings of the employees in the procedures for granting loans and installment receipts from customers on PT. National sources motors, to study the division of labor system imposed by PT. National Sources Motors and its application in lending procedures and installment receipts (whether or not adhered to company policy), and to compare between the existing theory and practice in lapangan.alat analysis is qualitative analysis tool. Qualitative analysis is a tool used analysis tool by comparing the theory with the practice in the company without using numbers or calculations.From the results of research and analysis by the author, it can be concluded that the PT SNM has not been fully successful in implementing good internal control procedures for granting loans and installment receipts from customers, where there are 3 elements of internal control that has not been applied to the maximum, ie labor competent and trustworthy, with the lines of authority and responsibility are clearly defined; adequate segregation of duties (segregation of duties), and healthy practices that should be run in the tasks and functions of each part of the organization.]]>
<![CDATA[PENGARUH PEMBINAAN DINAS PEMBERDAYAAN MASYARAKAT KAMPUNG DAN PENGAWASAN INSPEKTORAT TERHADAP PENGELOLAAN PERTANGGUNGJAWABAN KEUANGAN PEMERINTAH DESA ATAS DANA DESA PADA PEMERINTAH DAERAH KABUPATEN LAMPUNG TENGAH ]]>
<![CDATA[Vera Susanti]]>;
<![CDATA[Syamsu Rizal]]>;
<![CDATA[Indrayenti Indrayenti]]>;
<![CDATA[Khairudin Khairudin]]>;
<![CDATA[Haninun Haninun]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2020): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v11i2.1525
<![CDATA[Management of village government financial accountability for village funds is expected to be carried out transparently and accountably that it could give positive impacts on village financial management of village funds. The aspect of managing village financial accountability for village funds can be improved not only by conducting guidance for village officials and doing supervision by the inspectorate, but must be supported by other factors such as village officials who are competent enough in finance, system application that facilitate village financial managers or village apparatus, regulations that change rapidly in managing and reporting accountability, etc. The research subjects were 301 villages, with sample of 75 respondents. The results of the study were obtained DPMK guidance in a very good category.Supervision of the inspectorate in a very good category. Management of village government financial accountability for village funds in a very good category. DPMK guidance does not affect the village governments financial accountability for village funds, Supervision of the inspectorate influences the financial management of village government for village funds, DPMK guidance and Supervision of the Inspectorate influences the management of village government financial accountability for village funds. DPMK guidance and Supervision of the Inspectorate together can improve village government financial management for village funds.]]>
<![CDATA[Relationship Executives Rewards With Financial Performance On Corporate Banking in Indonesia ]]>
<![CDATA[Haninun HANINUN]]>;
<![CDATA[Putri Cagora Nisa]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2015): MARET ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v6i1.565
<![CDATA[The purpose of this research is to know the relationship of Executive rewards andfinancial performance on corporate banking in Indonesia. This research using a sample of as many as 140 28 banking company which is listed on the Indonesia stock exchange, whereas the observed financial reports for the past five consecutive years 2007 to 2011. Method of data collection was done manually inputted into the tabulated using excel. While the analysis used to determine the relationship of free variables (X) Executive Award (reward) and variable (Y), namely the financial performance is a non-parametric statistical analysis that tests rank correlation.The result of this research shows that by using the level of significance of 0.05 as a two- sided test then 2.5% and n = 140 obtained a table t = 1,977. Whereas t calculate for debt to equity as seen from the output though the data is 1,3001 (t count < t table) then based on this t-test concluded the Executive reward no relationship with financial performance. Likewise testing to return on investment and return on equity, show t 5,7884 and 6,63034 of count (t count > t table) then concluded the Executive reward is a relationship with the financial performance of the banking companies listed on the Indonesia stock exchange.]]>
<![CDATA[Analisis Implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Pada Laporan Keuangan Umkm (Studi Kasus Pada Rumah Makan Apin Dan Smile Cell) ]]>
<![CDATA[Rosmiati Rosmiati]]>;
<![CDATA[Aminah Aminah]]>;
<![CDATA[Khairudin Khairudin]]>;
<![CDATA[Haninun Haninun]]>;
<![CDATA[Sherly Wibowo]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2018): september ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v9i2.1091
<![CDATA[This research aimed to analyze the implementation of Financial Accounting Standards Entity Without Public Accountability on the financial statements of micro, small and medium enterprises.Based on the problems and aim of the research, this research uses qualitative research type. The data used in this research is secondary data in the form of financial statements of Apin restaurant and Smile Cell.The result of this research stated that Apin Restaurant and Smile Cell have not been able to implement Financial Accounting Standards of Entity Without Public Accountability in their financial report.]]>
<![CDATA[Pengaruh Struktur Modal Terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2013 ]]>
<![CDATA[Haninun HANINUN]]>;
<![CDATA[Feby Angelina]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2016): MARET ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v7i1.631
<![CDATA[In order to meet the needs of the funds used to operate and develop the business, the company must be able to obtain or provide the required capital in a way that is effective and efficient, whether the capital come from internal or external. It is a matter of financial structure and capital structure which is used to measure the profitability of a company. The purpose of this study is to determine empirically the effect of capital structure variables that proxy with Debt Equity Ratio and Times Interest Earned on profitability variable proxied by Return On Equity. The data used in this study were obtained from the annual financial statements of each manufacturing company published through the official website www.idx.co.id. Samples are taken as many as 41 companies listed in Indonesia Stock Exchange during the period from 2011 to 2013 were taken through purposive sampling method. Data analysis techniques in this study using multiple regression analysis. The results showed that in partial Debt Equity Ratio with regression value of 0.048 and a significant positive effect on the variable Return On Equity, while variable for 0,010 Times Interest Earned positive but not significant effect on the variable Return On Equity. This suggests that the use of debt and capital as well as the ability of the company to pay a fixed load of interest being the size of the company to obtain additional funds so as to improve profitability.]]>
<![CDATA[Pengaruh Pengendalian Manajemen pada Penyelenggaraan Pendidikan Studi kasus Pada Tumble Tots Lampung ]]>
<![CDATA[Rosmiaty Tarmizi]]>;
<![CDATA[Yoenny Oktavia Tangidy]]>;
<![CDATA[Haninun HANINUN]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 2, No 2 (2011): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v2i2.214
<![CDATA[Penelitian ini bertujuan untuk mengetahui sistem pengendalian manajemen yang ada di Tumble Tots Lampung serta untuk mengetahui bagaimanakah penerapan pengendalian manajemen dapat menunjang penyelenggaraan pendidikan. Sedangkan kegunaan penelitian ini adalah sebagai bahan pertimbangan bagi pimpinan Tumble Tots dalam upaya mengembangkan dan menerapkan pengendalian manajemen di perusahaan, guna mencapai efisiensi dan efektifitas penyelenggaraan pendidikan, serta sebagai bahan perbandingan bagi para pemerhati masalah-masalah pengendalian manajemen , khususnya bagi yang berencana meneliti tema serupa dimasa yang akan datang.]]>
<![CDATA[PREDIKSI KEBANGKRUTAN DENGAN MODEL ALTMAN Z-SCORE PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016 ]]>
<![CDATA[MARDIAH KENAMON]]>;
<![CDATA[YETTY DWI WINAWUNG]]>;
<![CDATA[HANINUN HANINUN]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2018): Maret ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v9i1.999
<![CDATA[The purpose of this research is to determine the potential for bankruptcy in pharmaceutical companies listed on the Indonesia Stock Exchange. The data used are financial statements of pharmaceutical companies listed in Indonesia Stock Exchange 2012-2016 period. The analytical method used in this research is bankruptcy analysis with Altman Z-Score model. The results of this study explain that: (1) Based on the results of bankruptcy prediction analysis with Altman Z-Score model in pharmaceutical companies there are 2 (two) companies located in vulnerable areas / gray area bankrupt that is PT. Indofarma Tbk and PT. Pyridam Farma Tbk. (2) There are 5 (five) companies that do not go bankrupt namely PT. Darya-Varia Laboratoria Tbk, PT. Kimia Farma (Persero) Tbk, PT. Kalbe Farma Tbk, PT Merck Tbk, and PT. Taisho Pharmaceutical Indonesia Tbk.Keyword : Altman Z-Score, Bankruptcy Analysis Method]]>
<![CDATA[Pemahaman Manajemen Perusahaan tentang Peraturan Perpajakan dan Kepatuhan Wajib Pajak Badan (Studi Kasus di Kota Metro) ]]>
<![CDATA[. Khomsiyah]]>;
<![CDATA[Lie Nelly]]>;
<![CDATA[Haninun HANINUN]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 1, No 1 (2010): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v1i1.12
<![CDATA[This study aims to analyze how an understanding of the companys management and tax laws and how an understanding of the compliance management company corporate taxpayers in Metro City. From the analysis and discussion, it can be concluded that the understanding of the companys management at Metro City on tax laws and compliance with corporate taxpayers is good. This indicates that the company has to understand the obligations and rights as a taxpayer as stated in the taxation legislation.It may be advisable for the company is the management should further deepen the existing section of each item in the tax laws that apply today. As for the tax laws suggested policy makers should not make taxpayers feel difficulty in meeting its obligations as a taxpayer and where to make changes to the tax laws should be communicated to the taxpayer in order to avoid errors in the implementation and fulfillment of the rights of taxpayers.]]>
