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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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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.
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.
The Effect of Financial Performance on Profit Growth in Automotive Companies Listed on IDX Hendra, Aldi Alma; Haninun, Haninun; Aminah, Aminah
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 1 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i1.213

Abstract

Profit growth has an important role in evaluating the performance of a company, when the development of business entity profits is higher, shareholders tend to be interested in putting their investment because they believe that the company has positive prospects in the future. The purpose of this study was to examine the effect of financial performance, namely Current Ratio, Net Profit Margin, and Total Asset Turnover on profit growth in Automotive Companies. This type of research used is quantitative using secondary data from Automotive Companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022 with a research sample of 31 samples. The analysis technique uses multiple regression analysis with the spss statistical test tool. The results of this study are that Net Profit Margin has a significant positive effect, while other factors such as Current Ratio and Total Asset Turnover do not show a significant effect. However, simultaneously Current Ratio, Net Profit Margin, and Total Asset Turnover affect profit growth.
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.
EMPIRICAL STUDY OF CONTINGENCY TIME BUDGET PRESSURE AND AUDIT QUALITY ON THE WEST SUMATRA REPRESENTATIVES OF THE AUDIT BOARD OF REPUBLIC INDONESIA (BPK) Handayani, Yofa; Riswan, Riswan; Haninun, Haninun
Journal of Management, Business and Social Sciences Vol. 2 No. 1 (2024): January
Publisher : Program Studi Magister Manajemen

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

Abstract

According to UU Nomor 15 Tahun 2004, the Examination of National Financial Management and Responsibility falls on the Audit Board of the Republic of Indonesia (BPK). The Audit Board of the Republic of Indonesia (BPK) is guided by the National Financial Audit Standards (SPKN) and regulated by Peraturan BPK Nomor 1 Tahun 2017 in order to guarantee audit quality and inspection results in an attempt to realize better, accountable, transparent, economical, effective, and efficient national financial management. Related to this, the quality of the audit can be influenced by several variables such as the employees' competence, experience, ethic, and independence in addition to time budget pressure. This research aims to find the Contingency Time Budget Pressure and the Audit Quality which is moderated by the usage of information technology as a variable. The object of this research is 47 out of 88 certified inspectors of West Sumatra Representatives of the Audit Board of the Republic of Indonesia. The samples are obtained through calculation with a purposive sampling method to determine which respondents will be selected. The research method for this research is qualitative approach with Partial Least Square (PLS) analysis helped by Smart PLS version 3. The result shows that the Time Budget Pressure variable positively and significantly influences the Audit Quality and Information Technology Usage moderating the relation of Time Budget Pressure with Audit Quality to have a strong and significant relationship.
Co-Authors . Defrizal . 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 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