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All Journal 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 JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Beyond Linguistika: Journal of Linguistics and Language Education Jurnal Pengabdian Masyarakat Tapis Berseri Indonesian Journal of Sustainability Accounting and Management MABUSS: Journal of Management, Business and Social Sciences Journal of Education Transportation and Business
Haninun
Univeritas Bandar Lampung
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Transportation Other

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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

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

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.
Analisis Perbandingan Laba UMKM Sebelum dan Sesudah Menggunakan QRIS (Studi Kasus Pada: UMKM Kuliner Bandar Lampung) Rahel Raneta Sirait; Haninun Haninun; Khairudin Khairudin
Journal of Education Transportation and Business Vol 1, No 2 (2024): Desember 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jetbus.v1i2.4395

Abstract

The very rapid development of technology can be seen from the large number of people who use technology in everyday life. The presence of non-cash payments such as QRIS can increase efficiency in managing the finances of a business but can also increase the profits of a business. The use of QRIS is increasingly being used by MSMEs, there are various promotions carried out, as well as various other factors that can influence the success of MSMEs because it increases efficiency (ease) in transactions and makes it easier for MSMEs to carry out buying and selling transactions and book keeping their finances. This research aims to determine the comparison of MSME profits before and after using QRIS in Bandar Lampung Culinary MSMEs, so it is classified as associative or relationship research, namely research to determine cause and effect, using quantitative research methods. The data in this research was obtained using a questionnaire distributed to 30 culinary MSMEs using QRIS in Bandar Lampung City. To analyze the data, the SPSS application was used. The results of this research showed that there were differences in MSME profits before and after using QRIS in Bandar Lampung Culinary MSMEs. This was concluded based on the independent t test. It can be seen that the significance value is smaller than 0.05 (0.001 0.05). In this research, the significance value is smaller than the stipulated significance value, namely 0.05, so we accept the hypothesis, namely that there is a difference in MSME profits before and after using QRIS in Bandar Lampung Culinary MSMEs.
Co-Authors . Henny . Khomsiyah Achmad Subing Afrizal Nilwan Agah Rahadiawan Aminah, Aminah Andala Rama Putra Barusman Anggraini Saputri Angrita Denziana Arya Febru Asih Pratiwi Budhi Waskito Defrizal Deri Sis Nanda Desi Derina Yusda Dhea Suci Wulandari Dian Murniati Dinda Marisha Enita Subiyanti Erwin Octavianto Erwin Octavianto, Erwin Feby Angelina Habibburrahman Habibburrahman Habiburrahman HABIBURRAHMAN Hakim, Lukmanul Hani Putri Monalika Hendri Dunan Hepiana Patmarina Herry Goenawan Soedarsa Hesni Widi Astuti Hesti Widi Astuti HM. Aslam Salim Ika Wahyu Siswanti Indradewa, Rhian Indrayenti Indrayenti Karwono Karwono Khairudin Khairudin Komalasari, Agrianti Lie Nelly Linda Warina Septiyenti Lindrianasari Luke Suciyati Amna M Oktavianur M Sandy Kurniawan M Yusuf S Barusman MARDIAH KENAMON Mauli Luzia Eka Safitri Meri Astuti Meutia Yurisca Mustofa Usman Nia Fitri Sari Nurdiawansyah Nurdiawansyah Panji Adi Laksana Putri Cagora Nisa Rahel Raneta Sirait Rosmiati Rosmiati Rosmiaty Tarmizi Sherly Wibowo Sinthya Santoso5 Soewito Susi Sarumpaet Syamsu Rizal Syamsurizal Syamsurizal Tara Lusiana Mahdi Pratiwi Theresia Aprilliani Tina Miniawati Barusman Tommy Tommy Tri Lestira Putri Warganegara Vera Susanti Vian Deka Ratama Yanuarius Yanu Dharmawan Yeti Salviyana YETTY DWI WINAWUNG Yoenny Oktavia Tangidy