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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 Jurnal Bakti Masyarakat Manajemen 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 Jurnal Riset Multidisiplin Edukasi International Journal of Multidisciplinary Reseach Research of Economics and Business Jurnal Publikasi Ekonomi dan Akuntansi Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah
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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Optimalisasi Strategi Pemasaran Digital bagi UMKM melalui Pelatihan Kewirausahaan Berbasis Teknologi dalam Mendukung Pertumbuhan Ekonomi Daerah Kabupaten Pringsewu Ni Putu Widhia Rahayu; Tina Miniawati Barusman; Haninun Haninun; Imanuriea Anisa Putri; Luke Suciyati Amna
Jurnal Bakti Masyarakat Manajemen Vol 6, No 1 (2026): Jurnal Bakti Masyarakat Manajemen
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Manajemen Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jbmm.v6i1.27328

Abstract

The development of digital technology provides significant opportunities for Micro, Small, and Medium Enterprises (MSMEs) to improve their competitiveness through the implementation of digital marketing strategies. However, many MSME actors in Pringsewu Regency still face limitations in utilizing technology, managing digital platforms, and implementing internet-based marketing strategies. This activity aims to optimize the capabilities of MSME actors through technology-based entrepreneurship training to improve digital marketing effectiveness and support regional economic growth. The implementation methods include identifying MSME needs, providing training on digital platform utilization, developing social media promotion strategies, creating creative digital content, and assisting participants in implementing digital marketing practices. The results indicate an improvement in participants’ knowledge and skills in utilizing digital technology to expand market reach, increase customer engagement, and develop business innovations. The implementation of digital marketing strategies is expected to strengthen MSME sustainability and contribute to improving the economic growth of communities in Pringsewu Regency.
DETERMINATION OF TAX AVOIDANCE PRACTICES Angelie Viantiaraini; Haninun Haninun; Riswan Riswan
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.1076

Abstract

To enhance tax revenue, the government is continuously working towards strengthening the tax sector's contribution to funding state expenses. However, a major hurdle in achieving the desired tax earnings is the prevalence of tax avoidance practices. This research aims to delve into the influence of company size, leverage, and sales growth on tax avoidance in f&b firms listed on the Indonesia Stock Exchange from 2018 to 2022. The study examines company size, leverage, and sales growth as independent variables, while tax avoidance serves as the dependent variable. The analysis encompasses 84 f&b firms listed on the Indonesia Stock Exchange during the specified period, with a sample size of 26 companies selected through purposive sampling. The data was analyzed using multiple regression tests with the aid of SPSS 18 software. The findings of this study reveal that company size does not significantly impact tax avoidance. However, leverage exhibits a positive effect on tax avoidance, whereas sales growth demonstrates a negative effect on tax avoidance.
FINANCIAL PERFORMANCE TO DETERMINE FINANCIAL DISTRESS CONDITIONS Yustina Indi Savery; Haninun Haninun; Riswan Riswan
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.1077

Abstract

The aim of this study is to examine the relationship between financial performance and the prediction of financial distress in a mining sector company listed on the Indonesia Stock Exchange from 2018 to 2022. A quantitative research method was employed for this study. The study focused on three independent variables, namely profitability, liquidity, and leverage, which were used to measure financial performance. The dependent variable, financial distress, was measured using the Altman Z-score model. A purposive sampling method was used to select 90 samples for this research, including 18 companies in the mining sector listed on the Indonesia Stock Exchange from 2018 to 2022. The data was analyzed using SPSS 17, with logistic regression as the chosen analysis method. The findings of this study indicate that profitability, as measured by ROA, and liquidity, as measured by CR, have a negative and significant impact on financial distress. Additionally, leverage, as proxied by DAR, has a positive and significant effect on financial distress.
Pengaruh Pemanfaatan Teknologi Coretax, Pengetahuan Perpajakan, Dan Pelayanan Fiskus, Terhadap Kepatuhan Pelaporan PPN (Studi Pada KPP Madya Bandar Lampung) Aurellia Putri Artameivia; Haninun Haninun
Jurnal Akuntansi dan Keuangan Vol 17, No 1 (2026): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v17i1.4795

Abstract

Sistem perpajakan di Indonesia kembali mengalami transformasi besar melalui penerapan Core Tax Administration System (CTAS) yang mulai diimplementasikan oleh Direktorat Jenderal Pajak (DJP) sejak tahun 2024 untuk menggantikan sistem Direktorat Jendral Pajak (DJP) online secara bertahap Perubahan ini diharapkan dapat meningkatkan efisiensi, transparansi, serta integrasi data wajib pajak secara nasional.  Penelitian bertujuan untuk menganalisis pengaruh pemanfaatan teknologi coretax, pengetahuan perpajakan, dan pelayanan fiskus terhadap kepatuhan pelaporan PPN di KPP Madya Bandar Lampung. Penelitian ini menggunakan metode kuantitatif, populasi adalah Wajib Pajak Badan yang terdaftar dan memiliki kewajiban pelaporan PPN di KPP Madya Bandar Lampung tercatat sebanyak 2.845 wajib pajak dengan sampel 150 orang. Data dianalisis menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa pemanfaatan sistem Coretax tidak berpengaruh terhadap kepatuhan pelaporan Pajak Pertambahan Nilai (PPN) pada wajib pajak di KPP Madya Bandar Lampung. Sebaliknya, pengetahuan perpajakan dan pelayanan fiskus berpengaruh signifikan terhadap kepatuhan pelaporan PPN
A Strategic Model to Improve Faculty Publication Performance in Buddhist Higher Education Institutions in Indonesia. Hendri Ardianto; Budhi Waskito; Haninun Haninun
At-Tadbir : jurnal ilmiah manajemen Vol 10 No 1 (2026): At-Tadbir: jurnal ilmiah manajemen
Publisher : Islamic University of Kalimantan MAB Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/atd.v10i1.22556

Abstract

This study aims to develop and empirically test a strategic model for enhancing faculty publication performance at Buddhist Higher Education Institutions in Indonesia, which continue to face challenges related to the productivity and quality of scientific publications. Specifically, the study examines the effects of research culture, compensation, and mindful leadership on faculty publication performance, both directly and indirectly through research motivation as a mediating variable. A quantitative explanatory research design was employed, involving 157 faculty members from 12 Buddhist Higher Education Institutions in Indonesia. Data were collected using a Likert-scale questionnaire and analyzed through Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of SmartPLS 3.0 software. The findings reveal that research culture, compensation, and mindful leadership have positive and significant effects on research motivation and faculty publication performance. Furthermore, research motivation is confirmed to mediate the relationships between the three independent variables and faculty publication performance. This study concludes that strengthening research culture, implementing a fair compensation system, and adopting mindful leadership practices are key strategic approaches to enhancing research motivation and faculty publication performance in Buddhist Higher Education Institutions in Indonesia. Keywords: Research culture; mindful leadership; compensation; research motivation; faculty publication performance; Buddhist higher education institutions in Indonesia.
THE EFFECT OF GOOD CORPORATE GOVERNANCE IMPLEMENTATION ON FINANCIAL PERFORMANCE Tasya Tia Tamara; Haninun Haninun; Aminah Aminah
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.1084

Abstract

This research is based on the drive to understand the impact of good corporate governance (GCG) on earnings outcomes, providing a key foundation for further exploration in the context of financial organizations. The main focus of this research is on corporate governance principles, the role of audit committees, board autonomy, as well as aspects of financial performance such as capitalization and financial ratios. With a research timeframe involving data from 2017 to 2021, this study details an in-depth analysis of 39 banks and other financial organizations that have shares in the Indonesian market. The main findings of the study show a favorable and statistically significant correlation between the percentage of ownership held by institutional investors and the financial performance of the company. Involving aspects such as capitalization and financial ratios, the study reveals a meaningful link between solid corporate governance and positive earnings results. However, there were interesting findings regarding return on equity (ROE), a key indicator of financial success. The research showed that ROE was not affected by the independent committee variable, highlighting the complexity of the relationship between GCG elements and certain financial indicators. In contrast, the audit committee variable was shown to have a positive and statistically significant impact on financial performance, suggesting a strong role in mitigating risk and increasing transparency in corporate management.
PENGARUH PROFESIONALITAS, DISIPLIN KERJA, DAN MOTIVASI KERJA TERHADAP KINERJA(STUDI KASUS PADA SATUAN INTELKAM POLRESTA BANDAR LAMPUNG) Fajar Chema Agira; Habiburahman Habiburahman; Haninun Haninun
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/6j75r081

Abstract

This study seeks to examine and evaluate the impact of professionalism, work discipline, and work motivation on employee performance within the Intelligence and Security Unit of the Bandar Lampung Police. This research adopts a quantitative approach. A saturated sampling technique was applied, involving the entire population as the research sample, consisting of 60 respondents. Data were analyzed using classical assumption tests, multiple regression analysis, and hypothesis testing. The findings indicate that professionalism, work discipline, and work motivation significantly affect performance both partially and simultaneously among members of the Intelligence and Security Unit of the Bandar Lampung Police. Collectively, these variables account for 89.1% of the variance in performance, while the remaining 10.9% is explained by other factors not included in this study.
Dinamika Transparansi Keuangan Publik Pada Entitas Pengelola Keuangan dan Aset Daerah Firtiliza Zatadini; Haninun Haninun; Ida Farida; Anggin Maria
e-JKPP Vol 12, No 1 (2026): April
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/ejkpp.v12i1.4848

Abstract

ABSTRAKDesain penelitian ini menggunakan jenis penelitian kualitatif dengan metode analisis deskriptif kualitatif. Desain penelitian bertujuan untuk mendeskripsikan dan menganalisis secara kualitatif tentang Transparansi Dan Akuntabilitas Keuangan Daerah Pada Badan Pengelolaan Keuangan Dan Aset Daerah Pemerintah Provinsi Lampung. Hasil penelitian menunjukan bahwa Transparansi Dan Akuntabilitas Keuangan Daerah Pada Badan Pengelolaan Keuangan Dan Aset Daerah Pemerintah Provinsi Lampung, sesuai Komitmen dari pemerintah daerah dalam mendorong terciptanya transparansi dan akuntabilitas dalam pengelolaan keuangan daerah. Sesuai dimensi-dimensi (a) Regulasi dan Kebijakan, Regulasi yang jelas dan konsisten sangat berpengaruh dalam mendukung tercapainya transparansi dan akuntabilitas. (b) Kebijakan yang membatasi akses informasi publik dan ketidakjelasan regulasi menghambat masyarakat untuk dapat berpartisipasi aktif dalam pengawasan. (c) Peran Teknologi Informasi, Teknologi informasi dapat menjadi alat yang sangat efektif dalam meningkatkan transparansi dan akuntabilitas keuangan daerah. (d) Partisipasi Masyarakat, Masyarakat memiliki peran penting dalam pengawasan pengelolaan keuangan daerah, namun partisipasi mereka masih terbatas. Kurangnya pemahaman publik dan akses informasi yang terbatas menghalangi partisipasi masyarakat. (e) Sistem pengawasan dan audit yang ada di Provinsi Lampung belum berjalan secara optimal. Pengawasan yang lemah, keterbatasan auditor, serta kurangnya tindak lanjut terhadap temuan audit mengurangi efektivitas sistem pengawasan.
DIGITALISASI PAJAK SEBAGAI TANTANGAN DAN PELUANG DALAM KEPATUHAN WAJIB PAJAK: (Studi Kasus pada Wajib Pajak di Kota Metro) Amelia Puspita Sari; Haninun Haninun
KENDALI: Economics and Social Humanities Vol. 4 No. 2 (2025): KENDALI: Economics and Social Sciences Humanities, November 2025
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v4i2.1153

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh digitalisasi pajak terhadap kepatuhan wajib pajak di Kota Metro dengan menggunakan metode analisis jalur. Variabel yang dianalisis meliputi kebijakan pajak digital, kesadaran wajib pajak sebagai faktor yang mempengaruhi kepatuhan wajib pajak digital dan penerimaan pajak digital. Hasil penelitian menunjukkan bahwa Kebijakan Pajak Digital dan Kesadaran Wajib Pajak memiliki pengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak Digital. Selain itu, Kepatuhan Wajib Pajak Digital terbukti memediasi hubungan antara variabel independen dengan Penerimaan Pajak Digital secara signifikan. Implikasi dari temuan ini menekankan pentingnya digitalisasi sistem perpajakan, peningkatan kesadaran wajib pajak, dan upaya untuk mendorong kepatuhan wajib pajak demi meningkatkan penerimaan pajak secara optimal. Penelitian ini menyimpulkan bahwa digitalisasi pajak memberikan tantangan terkait kebijakan yang belum sepenuhnya efektif, namun juga membuka peluang besar untuk meningkatkan kepatuhan dan penerimaan pajak dengan meningkatkan kesadaran wajib pajak serta memperkuat digitalisasi sistem perpajakan.
THE EFFECTS OF WORKLOAD AND SHIFT WORK ON NURSES' WORK STRESS AT MAYJEND HM RYACUDU REGIONAL GENERAL HOSPITAL Silvia Iin Murni; Hendri Dunan; Haninun
International Journal of Multidisciplinary Reseach Vol. 2 No. 4 (2026): Agustus
Publisher : International Journal of Multidisciplinary Reseach

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Nurses face continuous service demands, complex clinical responsibilities, and rotating work schedules that may increase occupational stress. This study examined the effects of workload and shift work on nurses' work stress at Mayjend HM Ryacudu Regional General Hospital, North Lampung Regency. A quantitative design using descriptive and verification approaches was applied. The entire population of 105 nurses was included through saturated sampling. Data were collected through observation, questionnaires, and documentation and were analyzed using validity and reliability tests, a normality test, multiple linear regression, partial t-tests, a simultaneous F-test, and the coefficient of determination. Workload had a positive and significant effect on work stress (t = 3.294; p = 0.001), while shift work also had a positive and significant effect (t = 19.277; p < 0.001). Simultaneously, workload and shift work significantly affected work stress (F = 1,264.762; p < 0.001). The model explained 96.1% of the variance in nurses' work stress, while 3.9% was attributable to factors outside the model. These findings highlight the need for proportional workload distribution, balanced shift scheduling, and adequate recovery time to support nurses' well-being and service quality.
Co-Authors . Henny . Khomsiyah Achmad Subing Adi Candra, Adi Aditya, Putu Ferlly admin admin, admin Afrizal Nilwan Agah Rahadiawan Agus Purnomo Ahmad Nabil Zam Zami Amelia Puspita Sari AMINAH Aminah Aminah Aminah Aminah Aminah, Aminah Andala Rama Putra Barusman Angelie Viantiaraini Anggin Maria Anggraini Saputri Angrita Denziana Appin Purisky Redaputri Ardianto, Hendri Arya Febru Asih Pratiwi Astari, Arda Fatma Aulia Malik Aulia Rahmawati Aurellia Putri Artameivia Bonar Habib Purba Budhi Waskito Calestine, Salsa Claudia, Melia Daniel Daniel Daru Ramadhan Defrizal Defrizal Deri Sis Nanda Dewi Karlina Dhea Suci Wulandari Dian Murniati Diana Sari Diki Zachariah Dinda Marisha Djerica Fitria Adinda S Raya Djuanda Dwi Restalia Edward Edward Enita Subiyanti Erwin Octavianto Erwin Octavianto, Erwin Fajar Chema Agira Feby Angelina Firtiliza Zatadini Graisman.P, Naufal Habibburrahman Habibburrahman Habiburahman, Habiburahman Habiburrahman HABIBURRAHMAN, Habiburrahman Handayani, Yofa Hani Putri Monalika Helen Hendra, Aldi Alma Hendri Ardianto Hendri Dunan Hepiana Patmarina Heriyadi, Heriyadi Herry Goenawan Soedarsa Hesni Widi Astuti Hesti Widi Astuti HM. Aslam Salim Ida Farida Ika Wahyu Siswanti Imanuriea Anisa Putri Imanuriea Annisa Putri Indra, Heries 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 Maristiana Ayu Mauli Luzia Eka Safitri Mega, Fredy Ziekrian Mega, Selfia Alke Meri Astuti Meutia Yurisca Mustofa Usman Ni Putu Widhia Rahayu Nia Fitri Sari NUR ANDAYANI Nurdiawansyah Nurdiawansyah Nurvinka Renata Panji Adi Laksana Puspita, Happy Putra, Muhammad Ferdiansyah Putri Cagora Nisa Rada Ameka Rahel Raneta Sirait Renaldy Septianto Rika Emalia Ardi Riswan Riswan RISWAN, Riswan Riza Muhida Rosmiati Rosmiati Rosmiaty Tarmizi Septa Cahya Dinia Sherly Wibowo Silvia Iin Murni Sinthya Santoso5 Siti Fauziah Soewito Susi Sarumpaet Syamsu Rizal Syamsurizal Syamsurizal 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 Widodo, Asep Tri William Cipta Wijaya Yanuarius Yanu Dharmawan Yeti Salviyana YETTY DWI WINAWUNG Yoenny Oktavia Tangidy Yusda, Desi Derina Yustina Indi Savery