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All Journal Jurnal Manajemen Bisnis Jurnal Akuntansi dan Keuangan International Conference on Law, Business and Governance (ICon-LBG) Proceeding International Conference on Information Technology and Business International conference on Information Technology and Business (ICITB) Jurnal Kebijakan dan Pelayanan Publik International Multidiciplinary Conference on Social Sciences (IMCoSS) Visionist Indonesian Journal of Sustainability Accounting and Management Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) At-Tadbir : jurnal ilmiah manajemen JURNAL CEMERLANG: Pengabdian pada Masyarakat JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) RATIO: Reviu Akuntansi Kontemporer Indonesia International Journal of Education, Social Studies, And Management (IJESSM) Beyond Linguistika: Journal of Linguistics and Language Education EKONOMIKA45 Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Pengabdian Masyarakat Tapis Berseri Journal of Artificial Intelligence and Digital Business KENDALI: Economics and Social Humanities International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Indonesian Journal of Sustainability Accounting and Management MABUSS: Journal of Management, Business and Social Sciences Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Pengabdian UMKM International Journal of Economics, Business and Innovation Research Journal of Education Transportation and Business Journal of Ekonomics, Finance, and Management Studies Research of Economics and Business Jurnal Publikasi Ekonomi dan Akuntansi
Haninun
Univeritas Bandar Lampung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Transportation Other

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Implementasi Model Seci dalam Meningkatkan Learning Organization di Industri Multifinance: Studi Kasus FIFGroup Central Lampung Djerica Fitria Adinda S Raya; Habiburahman Habiburahman; Haninun Haninun
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.11418

Abstract

                The increasingly dynamic development of the multifinance industry requires companies to possess strong adaptive capabilities and sustainable organizational learning. In this context, knowledge management has become a strategic factor in enhancing organizational competitiveness and performance. One of the widely applied knowledge management frameworks is the SECI model (Socialization, Externalization, Combination, and Internalization), which explains the process of knowledge conversion between tacit and explicit knowledge. This study aims to analyze the effect of the SECI model on learning organization at FIFGROUP Central Lampung. This study employs a quantitative approach using Partial Least Square–based Structural Equation Modeling (SEM-PLS). Data were collected through questionnaires distributed to employees of FIFGROUP Central Lampung using a five-point Likert scale. Data analysis was conducted using SmartPLS software to examine validity, reliability, and causal relationships among the research variables.The results indicate that the SECI model has a positive and significant effect on learning organization simultaneously. Partially, the dimensions of socialization, externalization, combination, and internalization each have a positive effect on learning organization, with varying levels of contribution. These findings suggest that the effectiveness of the knowledge conversion process plays a crucial role in building an adaptive and sustainable learning organization within the multifinance industry.This study is expected to contribute theoretically to the development of knowledge management and learning organization literature, as well as provide practical implications for the management of FIFGROUP Central Lampung in formulating strategies to strengthen organizational learning based on the SECI model.
Pengaruh Employee Engagement dan Work Life Balance Terhadap Kinerja Pegawai pada Badan Perencanaan Pembangunan Daerah Kabupaten Lampung Selatan Julio Cheppy Maulidi; Habiburahman Habiburahman; Haninun Haninun
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.11438

Abstract

This study aims to analyze the effect of employee engagement and work–life balance on employee performance at the Regional Development Planning Agency (Bappeda) of South Lampung Regency. This research employs a quantitative approach using a survey method. The population consists of all civil servant employees at Bappeda South Lampung Regency, totaling 66 respondents. A census sampling technique was applied, whereby the entire population was used as the research sample. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression analysis, partial tests (t-test), simultaneous tests (F-test), and the coefficient of determination. The results indicate that employee engagement has a positive and significant effect on employee performance, work–life balance also has a positive and significant effect on employee performance, and both variables simultaneously have a positive and significant effect on employee performance. The conclusion of this study indicates that employee performance at Bappeda South Lampung Regency is significantly influenced by employee engagement and work–life balance, both partially and simultaneously, demonstrating that improvements in these variables contribute to enhanced employee performance.
Pengaruh Kemudahan Penggunaan dan Kepercayaan Terhadap Minat Menggunakan Layanan M2U pada Generasi Z di Bandar Lampung Edward Edward; Yusuf Sulfrano Barusman; Haninun Haninun
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 4 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i4.11784

Abstract

The development of digital banking in Indonesia has shown significant growth; however, the adoption rate of Maybank Indonesia’s M2U service among Generation Z in Bandar Lampung remains suboptimal. This study aims to analyze the effect of perceived ease of use and trust on the intention to use the M2U service among Generation Z in Bandar Lampung. The research employed a quantitative approach with a causal associative design. The population consisted of 4,600 Generation Z users of the M2U application at KCI Bandar Lampung, with a sample of 98 respondents determined using the Slovin formula. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression. The results indicate that perceived ease of use has a positive and significant effect on the intention to use the M2U service. Trust also has a positive and significant effect on the intention to use the service. Simultaneously, perceived ease of use and trust significantly influence Generation Z’s intention to use M2U in Bandar Lampung. The study concludes that improving application usability and strengthening security and user trust are key factors in increasing Generation Z’s intention to adopt M2U digital banking services.
Eksplorasi Pengelolaan Sarana dan Prasarana dalam Upaya Peningkatan Mutu Pelayanan Rumah Sakit: Studi Kualitatif Candra, Adi; Haninun, Haninun
Jurnal EMT KITA Vol 10 No 3 (2026): JULY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i3.6332

Abstract

This study aims to analyze the management of health facilities and infrastructure, identify supporting and inhibiting factors, and examine the influence of facility and infrastructure management on service quality at the Anugerah Medical Center Metro Lampung Maternity and Child Hospital (RSIA). The study uses a qualitative approach with descriptive methods. Data collection was conducted through in-depth interviews, direct observation, and documentation studies with purposively selected informants, including elements of management, health workers, administrative staff, and patients or patient families. Data validity was guaranteed through source and technical triangulation. The results of the study indicate that the management of facilities and infrastructure at the Anugerah Medical Center Metro Lampung Maternity and Child Hospital has been implemented systematically through the stages of planning, procurement, maintenance, and supervision and evaluation, although not yet fully optimal. The main supporting factors include the hospital management's commitment to improving service quality and patient safety, as well as internal policy support. Meanwhile, inhibiting factors are more technical and managerial in nature, such as the time-consuming procurement administration process, limited human resources specifically for facility maintenance, and suboptimal cross-unit coordination. The management of facilities and infrastructure has been shown to significantly impact service quality, particularly in terms of service effectiveness, patient comfort, and healthcare worker performance. The conclusion of this study indicates that the management of facilities and infrastructure is a crucial component in supporting the quality of healthcare services at the Anugerah Medical Center Metro Lampung Hospital. Therefore, it is recommended that the hospital strengthen short-term and long-term planning, optimize the integrated electronic inventory system, improve the competency of human resource facility managers, and strengthen cross-unit coordination and supervision to ensure the sustainability of the quality of maternal and child healthcare services.
Kualitas Pelayanan sebagai Jembatan antara Akreditasi dan Kepercayaan Publik Rumah Sakit Widodo, Asep Tri; Haninun, Haninun
Jurnal EMT KITA Vol 10 No 3 (2026): JULY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i3.6333

Abstract

This study aims to analyze the effect of accreditation of the Zaenal Abidin Pagar Alam Regional General Hospital (RSUD) in Way Kanan Regency on public image and trust, with service quality as a mediating variable. The background of this study is based on the phenomenon of a decrease in the number of outpatients and inpatients over the past six months even though the hospital has obtained Plenary accreditation. This study uses a quantitative approach with a causal research type. A sample of 100 respondents was obtained through accidental sampling technique. Data collection was carried out using a questionnaire, while data analysis used SmartPLS 3 through validity and reliability testing, as well as path analysis to determine direct and indirect effects.
Literasi Digital sebagai Mediator Kunci antara Pengembangan Karir, Budaya Kerja, dan Kinerja Pegawai Heriyadi, Heriyadi; Haninun, Haninun
Jurnal EMT KITA Vol 10 No 3 (2026): JULY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i3.6334

Abstract

Digital transformation in hospitals requires employees to have the ability to adapt to technology to maintain service quality. This study aims to analyze the role of digital literacy as a mediating variable in the influence of career development and work culture on employee performance at Menggala Regional General Hospital. The research approach uses a quantitative method with an explanatory design. The study sample consisted of 80 respondents determined using the Slovin formula from a population of 415 employees, and data were collected using a Likert-scale questionnaire. Path analysis was used to examine the direct and indirect effects between variables, and the Sobel Test to examine the mediating role of digital literacy.
Peran Literasi Digital dalam Memediasi Pengaruh Kompetensi Pegawai dan SIMRS terhadap Kinerja RSUD Dr. H. Abdul Moeloek Provinsi Lampung Putra, Muhammad Ferdiansyah; Haninun, Haninun
Jurnal EMT KITA Vol 10 No 3 (2026): JULY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i3.6431

Abstract

Healthcare is an essential component in ensuring the fulfillment of the community's need for quality medical services, where hospitals play a strategic role as institutions providing comprehensive and integrated healthcare services. This study aims to analyze the influence of employee competency and the Hospital Management Information System (SIMRS) on employee performance, both directly and indirectly through digital literacy as an intervening variable. The research approach used is descriptive quantitative. The results show that employee competency and SIMRS have a positive and significant effect on employee performance, and have a positive and significant effect on improving employee digital literacy. Digital literacy is proven to have a positive and significant effect on employee performance, while also mediating and strengthening the influence of competency and SIMRS on performance, where the influence of competency on performance is stronger when mediated by digital literacy compared to its direct influence. These findings confirm that digital literacy has a strategic role in optimizing the utilization of employee competency and the effectiveness of SIMRS implementation to improve employee performance sustainably. Therefore, the implications of this study emphasize the importance for hospital management to make employee competency development a strategic priority through continuous education and training programs, not only focusing on the technical aspects of health services, but also on increasing the ability to adapt to developments in information technology, so that digital literacy can become the main foundation in supporting digital transformation at Dr. H. Abdul Moeloek Regional General Hospital, Lampung Province.
Faktor-Faktor yang Mempengaruhi Tax Avoidance Studi Empiris pada Perusahaan Sektor Energi dan Bahan Baku yang Terdaftar di BEI Periode 2022-2024 Sari, Diana; Haninun, Haninun
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6412

Abstract

This study aims to analyze the influence of capital intensity, financial distress, and profitability on tax avoidance in energy and raw materials companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. This study uses a quantitative approach with an associative research design. The data used are panel data obtained from company financial reports. The sampling technique used in this study was purposive sampling, with a total sample of 95 companies. Data analysis was performed using panel data regression with EViews 12 software. The results show that capital intensity, financial distress, and profitability have a negative effect on tax avoidance. This finding indicates that an increase in the proportion of fixed assets, a company's financial condition, and its ability to generate profits encourage higher levels of tax compliance. This study provides practical implications for company management in improving tax transparency and compliance, and for tax authorities in strengthening oversight, particularly in the energy and raw materials sector.
Strategi Manajemen Kerjasama Pengamanan Objek Vital Kepolisian Daerah Lampung Dengan Baik Dewi Karlina; Haninun Haninun
VISIONIST Vol 14, No 2 (2025): SEPTEMBER
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jmv.v14i2.4694

Abstract

Selama ini diketahui bahwa masih ada Objek Vital Tertentu yang menggunakan jasa pengamanan dari Polri tanpa didasari oleh perjanjian kerjasama dalam pengamanan. Sehingga kegiatan pengamanan yang dilakukan pada suatu objek vital terkesan tidak transparan dan kurangnya pertangungjawaban pelaksanaan pengamanan baik itu dari pihak pengelola objek vital maupun dari Polri sendiri.. Adapun rumusan masalah dalan penelitian ini yaitu: 1) Bagaimana strategi manajemen kerjasama pengamanan objek vital Kepolisian Daerah Lampung dengan Bank Lampung?. 2) Bagaimana manajemen standar operasional pelaksanaan kerjasama pengamanan objek vital Kepolisian Daerah Lampung dengan Bank Lampung?. 3) Apasaja yang menjadi hambatan strategi manajemen kerjasama pengamanan objek vital Kepolisian Daerah Lampung dengan Bank Lampung?  Penelitian ini menggunakan metode kualitatif. Sumber data yang digunakan meliputi data skunder dan data primer. Teknik yang digunakan teknik purposive sampling dalam menentukan informan.  Hasil penelitian menunjukan bahwa: Analisis strategi manajemen kerjasama pengamanan objek vital Kepolisian Daerah Lampung dengan Bank Lampung belum sepenuhnya efektif. Faktor penentu dalam strategi manajemen kerjasama pengamanan objek vital Kepolisian Daerah Lampung dengan Bank Lampung berdasarkan Teori SWOT Kekuatan dukungan dan koordinasi antara pihak pengelola dengan Satuan Pengamanan, penambahan personil petugas keamanan dan anggota dari Ditpamobvit, dukungan mobil patroli dimana mengingat area cukup luas, jumlah anggota keamanan yang masih di perlukan, lampu penerangan sebagai alat bantu pengawasan, alat proteksi seperti finger point dan HT, alat deteksi seperti metal detector dan search miror. Strategi yang dapat di lakukan dalam manajemen kerja sama pengamanan objek vital Kepolisian Daerah lampung dengan lebih dapat berkoordinasi anatara Ditpamobvit Polda Lampung dengan pihak pengelola Bank Lampung.  Adapun implikasi dari penelitian ini: Pola sistem yang terkandung dalam sistem pengamanan Obviter oleh Ditpamobvit Polda Lampung tidak disebutkan secara jelas dan tersurat dalam peraturan kebijakan pamobviter sehingga perlu dibuat peraturan kebijakan yang mengatur tentang perlindungan terhadap area obviter. Hubungan kordinasi antara pengelola obviter dengan aparat keamanan internal perlu ditingkatkan dan sarana prasarana pengamanan di srea Bank Lampung relatif terbatas seperti: jumlah personil, kamera pengawas (CCTV), mobil patroli maupun kendaraan patroli roda dua, lampu penerangan, alat komunikasi, alat deteksi (metal detector, search mirror/alat deteksi manual), pagar keliling kawasan dan teknologi sistem keamanan. Oleh karena itu setiap komponen tersebut perlu dilengkapidan diperbaiki sesuai dengan jumlah dan kualitas yang diperlukan.
Tax Awareness, Tax Knowledge, and Tax Sanctions on Motor Vehicle Taxpayer Compliance Daru Ramadhan; Haninun Haninun
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 4 (2026): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i4.1089

Abstract

Motor vehicle tax compliance remains an important concern despite the rising capacity of local governments to generate revenue from this sector. The persistence of low compliance is closely related to behavioral factors and insufficient taxpayer understanding. This study focuses on examining how tax awareness, taxpayer knowledge, and. Tax the level of compliance among motor vehicle taxpayers at the SAMSAT Office of Bandar Lampung City. The research adopts a quantitative design using primary data gathered from 100 motor vehicle owners through questionnaires. To examine how different factors relate to one another, multiple linear regression was employed. The results demonstrate that tax awareness, taxpayer knowledge, and tax sanctions each have a significant positive effect on taxpayer compliance. These findings highlight that compliance is influenced by a combination of internal and external factors. Accordingly, strengthening tax-related education and maintaining consistent implementation of tax sanctions are essential strategies to encourage voluntary compliance.
Co-Authors . Defrizal . Henny . Khomsiyah Achmad Subing Adi Candra, Adi Aditya, Putu Ferlly admin admin, admin Afrizal Nilwan Agah Rahadiawan Agira, Fajar Chema Agus Purnomo AMINAH Aminah Aminah Aminah Aminah Aminah, Aminah Andala Rama Putra Barusman Anggraini Saputri Angrita Denziana Appin Purisky Redaputri Ardianto, Hendri Artameivia, Aurellia Putri Arya Febru Asih Pratiwi Astari, Arda Fatma Aulia Rahmawati Bonar Habib Purba Budhi Waskito Calestine, Salsa Claudia, Melia Daniel Daniel Daru Ramadhan Deri Sis Nanda Dewi Karlina Dhea Suci Wulandari Dian Murniati Diana Sari Diki Zachariah Dinda Marisha Djerica Fitria Adinda S Raya Djuanda Edward Edward Enita Subiyanti Ersan, Reza Erwin Octavianto Erwin Octavianto, Erwin Feby Angelina Graisman.P, Naufal Habibburrahman Habibburrahman Habiburrahman HABIBURRAHMAN, Habiburrahman Handayani, Yofa Hani Putri Monalika Helen Hendra, Aldi Alma Hendri Dunan Hepiana Patmarina Heriyadi, Heriyadi Herry Goenawan Soedarsa Hesni Widi Astuti Hesti Widi Astuti HM. Aslam Salim Ida Farida Ika Wahyu Siswanti Imanuriea Annisa Putri Indradewa, Rhian Indrayenti Indrayenti Jennie Vania Julio Cheppy Maulidi Karwono Karwono Khairudin Khairudin Khairudin Khairudin Khairudin Komalasari, Agrianti Lie Nelly Linda Warina Septiyenti Lindrianasari Lourent, Angelica Luke Suciyati Amna Lukmanul Hakim M Oktavianur M Sandy Kurniawan M. Yusuf S. Barusman Marcell Gilbert Immanuel MARDIAH KENAMON Maria, Anggin Maristiana Ayu Mauli Luzia Eka Safitri Mega, Fredy Ziekrian Meri Astuti Meutia Yurisca Mustofa Usman Ni Putu Widhia Rahayu Nia Fitri Sari NUR ANDAYANI Nurdiawansyah Nurdiawansyah Nurvinka Renata Panji Adi Laksana Puspita Sari, Amelia Puspita, Happy Putra, Muhammad Ferdiansyah Putri Cagora Nisa Rada Ameka Rahel Raneta Sirait Renaldy Septianto Restalia, Dwi RISWAN, Riswan Riza Muhida Rosmiati Rosmiati Rosmiaty Tarmizi Savery, Yustina Indi Selfia Alke Mega, Selfia Alke Sherly Wibowo Sinthya Santoso5 Siti Fauziah Soewito Susi Sarumpaet Syamsu Rizal Syamsurizal Syamsurizal Tamara, Tasya Tia Tara Lusiana Mahdi Pratiwi Tasya Tia Tamara Taufiq Surya Theresia Aprilliani Thomas Jordan Tina Miniawati Barusman Tommy Tommy Tri Damayanti, Tri Tri Lestira Putri Warganegara Vera Susanti Vian Deka Ratama Viantiaraini, Angelie Widodo, Asep Tri William Cipta Wijaya Yanuarius Yanu Dharmawan Yeti Salviyana YETTY DWI WINAWUNG Yoenny Oktavia Tangidy Yusda, Desi Derina Zami, Ahmad Nabil Zam Zatadini, Firtiliza