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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 Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian UMKM International Journal of Economics, Business and Innovation Research Journal of Education Transportation and Business Journal of Ekonomics, Finance, and Management Studies
Haninun
Universitas Bandar Lampung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities 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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Analisis Efektivitas Pencapaian Target Pendapatan Asli Daerah Haninun HANINUN; Mauli Luzia Eka Safitri
Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2015): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v6i2.580

Abstract

33 provinces and 471 districts / cities in Indonesia, only about 10 percent of which have aformal setting boundaries one Lampung province has 15 districts / cities. Lampung Province has other sources of income and abundant natural resources in each region. Therefore, this study aims to demonstrate empirically the effectiveness of Local Revenue Target Achievement At Regency / City in Lampung. The object of this study was 15 District / City in the province of Lampung. The data used in this study is that the data collected in 2010 to 2012. The data analyzed in this study are secondary data obtained from documents Budget Realization Report Regency / City in Lampung Province obtained from the Board of Finance of the Republic of Indonesia Representative Pemerika Lampung Province. Budget Realization of this report was obtained data on the number of actual revenue (PAD). The sampling method using census method by taking the entire population. From these data, then analysis by using the calculation of the ratio of the degree of decentralization, the ratio of financial independence and effectiveness ratio. The results of this study indicate that the Budget Actual revenue (PAD) Lampung Province from 2010-2012 has been very effective. That means the regional government to realize the budget revenue (PAD) properly.
Pengaruh Modal Asing Terhadap Kinerja Keuangan (Studi kasus Pada PT. Karya Mandiri Di Bandar Lampung) Habiburrahman HABIBURRAHMAN; Panji Adi Laksana; Haninun HANINUN
Jurnal Akuntansi dan Keuangan Vol 2, No 1 (2011): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v2i1.23

Abstract

The purpose of this study was to determine the effect of increasing foreign equity to the level of liquidity, solvency and profitability of the company and to determine the trend of the use of foreign capital and the development of liquidity, solvency and profitability. Based on the analysis we concluded that the terms of the current ratio is seen to increase liquidity shows that the increase in current liabilities sector followed by an increase in current assets sector, but if dilikat quick ratio is low, it can be said that the company is too much to invest in inventory. Similarly, if viewed from a low cash ratio indicates that the amount of cash money supply too little or small company when compared to the amount of current debt. Where a moment and ask the creditor to collect the debt payments difficult to meet these obligations, from 2004 to 2006 ratio calculations showed that the decrease in security of the rights of creditors. This is indicated by the decline in the company's solvency ratio of total assets to debt ratio, net worth to debt ratio, proprietory ratio and net worth to debt ratio. This means that the company is in a state insolvabel means the company can not immediately meet long-term financial liabilities if the company is liquidated. Therefore the company improve its capital structure so as to increase the solvency and profitability of the terms of the use of foreign capital to increase profitability. This is due to the large amount of foreign capital invested in the company. Then the company will be able to expand its business, until the target profit (profit) is expected to be achieved due to the amount of capital is in the company increases.
Analysis Of Effect Size Company, Profitability, And Leverage Against Social Responsibility Disclosure Of Listed Mining Industry In Indonesia Stock Exchange Period 2009-2012 Haninun HANINUN; Nurdiawansyah NURDIAWANSYAH
Jurnal Akuntansi dan Keuangan Vol 5, No 1 (2014): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v5i1.444

Abstract

This study aims to identify and analyze the effect of firm size , profitability and leverage on the disclosure of social responsibility in the mining industry sectors listed on the Indonesia Stock Exchange 2009-2012 . The hypothesis was first put forward in a positive effect of firm size on corporate social responsibility disclosure , the second hypothesis is the positive effect on the profitability of social responsibility disclosure , the third hypothesis is the negative effect of leverage on corporate social responsibility disclosure . Measurement of corporate social responsibility is based on the category of the Global Reporting Index (GRI) is seen in the companys annual financial statements.The sample in this study is that the mining industry is listed in Indonesia Stock Exchange 2009-2012. Sampling using purposive sampling in order to obtain a total sample of 16 mining companies that meet the criteria of the study sample set. Company size is measured by total assets , profitability measured by Return on Assets ( ROA ) , and leverage is measured using a Debt Equity Ratio ( DER ) . The technique of data analysis done with the classical assumption, hypothesis testing using multiple linear regression analysis using SPSS 18.0 for windows.The results showed that in partial firm size , profitability has positive influence on social responsibility disclosure in the mining industry are listed in the Indonesia Stock Exchange , while the variable leverage negatively affects social responsibility disclosure in the mining industry are listed in the Indonesia Stock Exchange.
Analisis Self Assessment System Terhadap Tingkat Kepatuhan Wajib Pajak Studi kasus Pada KPP Pratama Natar Hengky Achmad Subing; Asih Pratiwi; Haninun HANINUN
Jurnal Akuntansi dan Keuangan Vol 2, No 2 (2011): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v2i2.207

Abstract

Tax is the foundation of a source of state revenues, and based on its kind income tax pph ) has given ( largest contribution. Income tax as state revenues collected by the use of a system of self assessment that gives the for taxpayers to count, to reckon; paying and reported own tax terutangnya. The object of this research was conducted in kpp pratama natar-lampung selatan. In this research the use writers collecting data by the use of data resources derived from data the primary and secondary data while a method of collecting data used namely by research kepustakaan, and fieldwork consisting of documentation and quisioner as well as a method of research is the population and sample and analysis used are a descriptive analysis.The results of the test with responses self assessment system according to taxpayers have indicated that variable free in this research have influence quite good against increasing revenue pph followed by increasing the number of tax payers because the implementation of this demanding active taxpayers to count, reckon; pay, and reported taxes payable so that taxpayers play important roles in influence self assessment system against taxpayer compliance rate to kpps natar. Compliance rate in be of various factors this needless in notice to taxpayers the agency can more obedient to pay arrears a tax imposed against taxpayers so the what already exists currently better 
Determinasi Financial Distress Pada Perusahaan Property dan Real Estate Nurdiawansyah Nurdiawansyah; Yanuarius Yanu Dharmawan; Haninun Haninun; Tri Lestira Warganegara; Sinthya Santoso5
Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2021): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v12i2.2155

Abstract

Penelitian ini bertujuan untuk menguji secara deskrptif pengaruh profitabilitas, likuiditas, dan leverage terhadap financial distress pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah seluruh perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia. Sampel penelitian dipilih dengan menggunakan metode purposive sampling dengan jumlah 24 perusahaan. Penelitian ini menggunakan data sekunder yang diperoleh dari website Bursa Efek Indonesia (BEI). Analsis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terlhadap financial distress perusahaan property dan real estate, likuiditas berpengaruh positif dan signifikan terhadap financial distress perusahaan property dan real estate, leverage berpengaruh positif dan signifikan terhadap financial distress perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia.
Determinasi Pengungkapan Manajemen Discusion &Analisys (Md&A) Pada Perusahaan Berkapitalisasi Besar Di Bei Maristiana Ayu; haninun haninun
Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2021): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v12i1.1918

Abstract

Penelitian ini dilakukan untuk menguji pengaruh determinasi pengungkapan MD&A berupa  ukuran perusahaan, pertumbuhan dan kinerja. Data yang gunakan data sekunder, diperoleh secara purposive sampling melalui Directory Laporan Tahunan 2016-2017 di Bursa Efek Indonesia (BEI) khususnya perusahaan berkapitalisasi besar sebanyak 82 sampel serta pengukuran MD&A menggunakan indeks pengungkapan Annual Report Award (ARA) oleh OJK tahun 2016.  Hasilnya menunjukkan Ukuran Perusahaan/size mempunyai pengaruh yang signifikan pada Pengungkapan MD&A, pertumbuhan/growth dan kinerja perusahaan tidak berpengaruh signifikan terhadap Pengungkapan MD&A, sesuai penelitian Suripto (2014).Keterbatasan dari hasil penelitian ini yaitu masih pendeknya jangka waktu penelitian dan sampel yang digunakan dengan kriteria pada perusahaan tertentu serta belum mendalamnya metode pengukuran pengungkapan yang melihat nada pengungkapan dari tahun sebelumnya.Berdasarkan hasil penelitian ini mengimplikasikan bahwa investor di Indonesia masih belum banyak menggunakan dan memanfaatkan konten informasi MD&A sebagai informasi yang efektif, namun lebih banyak pada pengungkapan lainnya khususnya pada informasi keuangan. Selain itu perbedaan hasil dinegara lain yang tidak sama dengan di Indonesia kemungkinan faktor lingkungan budaya dan struktur perusahaan yang sangat berbeda. 
Analisis Fraud Diamond dalam Mendeteksi Financial Statement Fraud (Studi Kasus pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2020) Haninun Haninun1; Habibburrahman Habibburrahman
Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2022): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v13i1.2460

Abstract

Laporan keuangan ialah catatan informasi keuangan yang dibuat secara komprehensif perihal keuangan perusahaan atau organisasi disuatu tahun akuntansi guna memeriksa keadaan keuangan serta mencitrakan kapasitas perusahaan. Oleh sebab itu, laporan pada keuangan semestinya diutarakan komprehensif dengan jujur kepada terhadap laporan keuangan. Tetapi banyak pihak manajemen yang hanya ingin menampilkan kondisi terbaik pada perushaan, sehingga laporan keuangan menjadi tidak relevan. Dengan demikian, fraud diamond diukur kedalam 6 variabel, diantaranya financial.stability, financial.presure, external.presure, nature.of.industry ,rationalization, serta capability guna meneliti faktor dampak dalam financial statement fraud. Populasinya ialah semua Perusahaan BUMN tercatat di BEI tahun 2019-2020. Pemilihan sampe menggunakan 5 kriteria sampel. Memakai teknik analisi regresi logistic yang memakai software SPSS versi 26. Hasil penelitian diantaranya, financial.stability, financial.presure, serta rationalization memengaruhi secara positif, tetapi tidak signifikan, nature.of.industry memiliki pengaruh negatif, tetapi tidak signifikan atas financial.statement.fraud. Sedangkan external presure dan capability, memengaruhi secara positif serta signifikan atas financial statment fraud.
Pemahaman Manajemen Tentang Peraturan Perpajakan Dalam Hubungannya Dengan Kepatuhan Wajib Pajak Badan (Studi Kasus pada KPP Tanjung Karang) Syamsu Rizal; Nia Fitri Sari; Haninun HANINUN
Jurnal Akuntansi dan Keuangan Vol 3, No 1 (2012): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v3i1.222

Abstract

As for the purpose and benefits of this research is to know the extent to which the understanding of management are registered on the KPP Pratama Tanjung Karang in understanding taxation regulations in Cape Coral and to analyze the relationship between managements understanding of the KPP Pratama Tanjung is listed on the Reef about compliance with tax regulations tax payers of existing agencies in Cape Coral as well as add insight/understanding of taxation regulations against the Taxpayers compliance with the Agency. Based on the above issues, then set the following hypothesis:% u201CTerdapat relationship between managements understanding of the law No. 36 year 2008 against Taxpayer compliance Agency on law No. 28 of 2007
Pengaruh Pengendalian Intern Perkreditan Terhadap Kredit Bermasalah Pada PT. Bank Rakyat Indonesia (Persero) TBK, Cabang Teluk Betung Haninun HANINUN
Jurnal Akuntansi dan Keuangan Vol 2, No 1 (2011): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v2i1.25

Abstract

Development bank in Lampung province experienced a fairly rapid developments, this rapid growth led to increased competition among banks in seizing the customer to raise funds as much as possible from the community. Funds raised are then arranged in order to provide benefits for banks, in other words, the funds channeled back into the community in the form of credit. Bank as a form of business entity, of course activities undertaken expect profit. It is a natural thing, but in the implementation of the provision of credit, in addition to fulfilling the objectives of banking business motive profile bank also should serve as an agent of development, meaning that the bank should be able to guide the debiturny, so that the loan has been disbursed to meet the original target. To maintain the position of overseeing monetary and credit can be done by setting the direction of credit such as credit type setting priorities as has been done by PT. Bank Rakyat Indonesia. (Persero) Tbk. Teluk Betung branch. This type of research in the form of descriptive research and associative. Descriptive research conducted to get an overview of the variables used in this study, whereas associative research is used to examine the relationship between internal control or influence of the level of over due loans credit by using statistical test.
DIFFERENCES STOCK RETURN BETWEEN COMPANY WHICH HAS HIGH ACCOUNTING CONSERVATISM LEVEL AND LOW ACCOUNTING LEVEL TO COMPANY REGISTERED AT STOCK EXCHANGE OF INDONESIA PERIOD 2010-2014 Haninun HANINUN; Angrita Denziana; Hepiana Patmarina; Theresia Aprilliani
International Conference On Law, Business and Governance (ICon-LBG) 2016: 3th IConLBG
Publisher : UBL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (853.572 KB)

Abstract

This research has aims to analyze difference stocks return toward company with high conservatism level and low to company that is registered at Stock Exchange of Indonesia (BEI) period year 2010-2014. Hhypothesis that is submitted is including difference stock return between company with high accounting conservatism level and low. Sample in this research is company LQ45 that is registered at Stock Exchange of Indonesia (BEI) period year 2010-2014. Sampling technique which is used purposive sampling so it is reached amount sample as much as 155 companies. Data that is used in this research including net profit plus depreciation, cash flow from operational activity, and operational closing price, and stock closing price. Analysis technique for examination hypothesis using average difference test (Independent Sample t-Test). Test Result Independent Sample t-Test showed that is not include difference stock return between companywhich has high conservatism level and low. 
Co-Authors . Henny . Khomsiyah Achmad Subing Aditya, Putu Ferlly admin admin, admin Afrizal Nilwan Agah Rahadiawan Agira, Fajar Chema Agus Purnomo AMINAH Aminah Aminah Aminah, Aminah Andala Rama Putra Barusman Anggraini Saputri Angrita Denziana Appin Purisky Redaputri Ardianto, Hendri Arya Febru Asih Pratiwi Astari, Arda Fatma Aulia Rahmawati Barusman, Yusuf Sulfrano Bonar Habib Purba Budhi Waskito Calestine, Salsa Cheppy Maulidi, Julio Claudia, Melia Daniel Daniel Defrizal Deri Sis Nanda Dhea Suci Wulandari Dian Murniati Diki Zachariah Dinda Marisha Djuanda Edward, Edward Enita Subiyanti Ersan, Reza Erwin Octavianto Erwin Octavianto, Erwin Feby Angelina Graisman.P, Naufal Habibburrahman Habibburrahman Habiburahman Habiburahman, Habiburahman Habiburrahman Habiburrahman HABIBURRAHMAN Hakim, Lukmanul Handayani, Yofa Hani Putri Monalika Helen Hendra, Aldi Alma Hendri Dunan Hepiana Patmarina Herry Goenawan Soedarsa Hesni Widi Astuti Hesti Widi Astuti HM. Aslam Salim Ika Wahyu Siswanti Imanuriea Annisa Putri Indradewa, Rhian Indrayenti Indrayenti Jennie Vania Karwono Karwono Khairudin Khairudin Khairudin Khairudin Khairudin Komalasari, Agrianti Lie Nelly Linda Warina Septiyenti Lindrianasari Lourent, Angelica Luke Suciyati Amna M Oktavianur M Sandy Kurniawan M. Yusuf Sulfarano Barusman Marcell Gilbert Immanuel MARDIAH KENAMON 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 Putri Cagora Nisa Rada Ameka Rahel Raneta Sirait Raya, Djerica Fitria Adinda S Renaldy Septianto 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 Theresia Aprilliani Thomas Jordan Tina Miniawati Barusman Tommy Tommy Tri Damayanti, Tri Tri Lestira Putri Warganegara Vera Susanti Vian Deka Ratama Viantiaraini, Angelie William Cipta Wijaya Yanuarius Yanu Dharmawan Yeti Salviyana YETTY DWI WINAWUNG Yoenny Oktavia Tangidy Yusda, Desi Derina