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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 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
Haninun
Universitas 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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Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang terdaftar di BEI Periode 2019-2021) Dinda Marisha; Haninun
Jurnal EMT KITA Vol 7 No 2 (2023): APRIL 2023
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.v7i2.1237

Abstract

The purpose of this study is to explore the impact of corporate governance measures on revenue management in the Indonesia Stock Exchange's manufacturing industry, especially the food and beverage sub-sector, over the period 2019-2021. Independent variables investigated included management ownership (X1), audit committee (X2), board composition (X3), and company size (X4). The study population consisted of 810 companies listed on the Indonesian Stock Exchange during the above period. The study used a targeted sampling method to collect samples from 11 companies that met the study criteria. Data analysis was performed using the multiple linear regression method. The findings of this study show that management ownership, audit committee and board composition, and company size have a significant and negative impact on revenue management. The conclusion of the findings is that good corporate governance practices are important to influence the revenue management of manufacturing companies on the Indonesia Stock Exchange. This study provides a deeper understanding of the relationship between corporate governance and revenue management variables and provides guidance for companies to optimize their corporate governance practices to achieve their sustainable long-term goals,
Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan M Sandy Kurniawan; Haninun Haninun
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 1 (2023): Oktober 2022-Mei 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i1.14603

Abstract

Timeliness is an important characteristic in the financial statements of companies going public, the faster the time for submission of financial reports the more relevant the quality of the information. In order for companies to report their financial reports to the public in a timely manner, they must pay attention to the factors that affect the timeliness of financial reporting. The purpose of this study is to analyze the effect of profitability, leverage, liquidity, KAP reputation and company size on the timeliness of financial reporting. The object of research is a manufacturing company listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample selection technique used a purposive sampling technique which resulted in 73 companies based on 4 predetermined criteria. Using the logistic regression analysis method using SPSS software version 18. The results showed that leverage and firm size had a positive effect on the timeliness of financial reporting, while profitability, liquidity and KAP reputation had no effect on the timeliness of financial reporting
Does the Cost of Capital Affect Environmental Performance? Haninun Haninun; Lindrianasari Lindrianasari; Susi Sarumpaet; Agrianti Komalasari
Indonesian Journal of Sustainability Accounting and Management Vol. 3 No. 1 (2019): June 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v3i1.68

Abstract

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.
STRATEGIES FOR EXPANDING THE POPULARIZATION OF TESTED PROFICIENT SPEAKERS OF INDONESIAN AT THE LAMPUNG PROVINCIAL LANGUAGE OFFICE Anggraini Saputri; Budhi Waskito; Yanuarius Yanu Dharmawan; Haninun; Afrizal Nilwan
Journal of Management, Business and Social Sciences Vol. 1 No. 1 (2023): January
Publisher : Program Studi Magister Manajemen

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Abstract

This study aims to design a strategy to increase the popularity of Indonesian speakers who are proficient and tested at the Lampung Provincial Language Office. The study used a qualitative method and a descriptive approach and analytical testing using SWOT analysis. The Lampung Provincial Language Office experienced problems in achieving the implementation of activities to increase the popularity of proficient and tested Indonesian speakers in the community. The achievement of the activities that were not achieved could not meet the target resulting in an increase in the target in the following year. Therefore, in 2022 the target number of UKBI testers will increase by 38.49%. Based on the research that has been done, it can be concluded that the failure to achieve the target is influenced by the location of the language office in Lampung Province, the revision of the Indonesian language carried out and the highest scores are at the level of service quality and digitization of the Lampung provincial Language office. Then suggestions were obtained, namely, there was a need to change correctional strategies in increasing the popularity of Indonesian speakers who were proficient and tested with several efforts, namely making written regulations and sanctions such as laws so that speakers of the language had to obey and carry out activities to increase and popularity. Therefore, the implementation of the strategy to increase the popularity of proficient and tested Indonesian speakers can be carried out and achieve the predetermined targets.
Determinants Of Interest In Using The E-Wallet Application (Case Study on UBL Accounting Students) Rada Ameka; Riswan Riswan; Haninun Haninun
International Journal of Economics, Business and Innovation Research Vol. 3 No. 02 (2024): March, International Journal of Economics, Business and Innovation Research (I
Publisher : Cita konsultindo

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Abstract

The use of e-wallet applications, which are currently widely used for transactions and replace cash payments, is the background of this study. This study aims to determine the effect of perceived benefits and convenience on interest in using e-wallet applications and the role of perceived usefulness in mediating the effect of perceived benefits and perceived convenience on interest in using e-wallet applications. This study uses a quantitative approach using primary data obtained through the distribution of questionnaires. The population in this study were all students of the Faculty of Economics and Business, Bandar Lampung University, Accounting study program. The sample in this study were students who actively transacted using e-wallets. The result is that perceived benefits have an insignificant effect on interest in using the e-wallet application, while perceived convenience has a positive and significant impact on interest in using the e-wallet application. And perceived usefulness is able to mediate the effect of perceived benefits and perceived convenience on interest in using e-wallet applications. It can be concluded that the easier it is to use the e-wallet application, the stronger the user's attractiveness and encourage interest in using the e-wallet application.
DETERMINATION OF TAX AVOIDANCE PRACTICES Viantiaraini, Angelie; 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 Savery, Yustina Indi; 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.
REVIEW OF CORPORATE SOCIAL RESPONSIBILITY ON CORPORATE FINANCIAL PERFORMANCE IN FOOD AND BEVERAGE SUB-SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Ersan, Reza; Haninun, Haninun; Khairudin, Khairudin
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.v3i2.1087

Abstract

Corporate Social Responsibility (CSR) has emerged as an essential element of corporate operations, signifying a company's dedication to tackling environmental, social, and ethical concerns. This study aims to analyze the impact of corporate social responsibility (CSR) on the financial performance of Food and Beverage companies listed on the Indonesia Stock Exchange from 2016 to 2022. The Global Reporting Initiative (GRI) index is used as a measurement tool for CSR. The independent variable in this study is CSR, while the dependent variable is either Return on Assets (ROA) or Return on Equity (ROE). The research focuses on companies in the food and beverage subsector listed on the IDX during the specified period. The sample for this study is selected using the purposive method, which involves predetermined standards. Secondary data from the Indonesia Stock Exchange (IDX) for the period 2016 to 2022 is utilized for analysis. The findings of this study indicate that CSR has an insignificant positive impact on ROA, but it does have a significant positive impact on ROE.
Family Ownership as a Moderator Variable on Board, Leverage, and Environmental Performance Haninun, Haninun; Damayanti, Tri; Rahayu, Ni Putu Widhia; Aminah, Aminah; Graisman.P, Naufal
Jurnal Manajemen Bisnis Vol 15, No 1: March 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v15i1.21505

Abstract

Research Aims: This study aims to examine family-listed companies by determining the effects of leverage, board, and ownership on environmental performance in Indonesia.Design/Methodology/Approach: A total of 130 family-listed companies were examined using the unbalanced panel method. Board resources diversity also stimulated increased strategic opportunities in deciding the companies plans, regarding the conceptual framework prioritizing dependence theory.Research Results: The results showed that leverage and board significantly-negatively and significantly-positively impacted environmental performance, respectively. Family ownership also strengthened both impacts and transformed a negative direction into a positive effect. This strengthening was due to the important role of ownership in decision-making processes, such as the impact on external stockholders and costs related to environmental performance considered a non-financial strategic issue.Theoretical Contribution/Originality: The results obtained contribute to developing the relationship between family ownership, ecological education, expert management board, leverage, and environmental performance in Indonesian family-listed companies, specifically in uncertainty economics. Therefore, future studies should be conducted on family companies in the country, implementing the present experimental outcomes as references.Practitioners/Policy Implications: This study leads us to the belief in agency theory, where the control of shareholders largely influences management decisions and includes environmental issues. According to family business stakeholder method, the participants are the most influential actors majorly affecting decision-making, including decisions to overcome environmental problems. The large leverage observed also proves that management commonly adopts risk-averse behaviour, showing the ability to generate efficient costs and comply with the shareholder control direction.Limitations/Implications: The experimental scope was considered limited, as a detailed case account was not provided due to the inability to track environmental performance levels. Since multiple experimental aspects required subsequent evaluation, the knowledge prioritizing the thinking patterns of management and controlling shareholders about environmental issues was highly recommended.
Analisis Pengaruh Corporate Social Responbility Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Pemoderasi Aditya, Putu Ferlly; Haninun
Jurnal EMT KITA Vol 7 No 4 (2023): OCTOBER 2023
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.v7i4.1566

Abstract

Corporate social responsibility now plays a very central role in the operations of business entities. To realize sustainable development, companies must holistically consider economic, social, and environmental aspects. This research aims to examine the impact of Corporate Social Responsibility on company financial performance, as well as investigate the influence of profitability as a moderating factor on this relationship. This research uses a purposive sampling method in taking samples and collecting data through documentation and literature study. Data analysis involved the following steps: first, descriptive statistical analysis; second, classical assumption tests, including normality, multicollinearity, autocorrelation, and heteroscedasticity tests; third, multiple linear regression analysis; and fourth, hypothesis testing, which includes the coefficient of determination (R2), F test, T test, and moderation regression analysis. Research results show that corporate social responsibility has a significant impact on company value, especially in food and beverage companies listed on the Indonesia Stock Exchange in the period 2018- 2020. Furthermore, the results of moderated regression analysis show that profitability significantly moderates the relationship between corporate social responsibility and corporate value, with a significance value of 0.000, indicating that profitability Profit plays an important role in adjusting the impact of corporate social responsibility on businesses value.
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 Dewi Karlina Dhea Suci Wulandari Dian Murniati Diki Zachariah Dinda Marisha Djuanda Edward Edward 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 Yusuf Sulfrano Barusman