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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 JURNAL CEMERLANG: Pengabdian pada Masyarakat JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) 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 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 Pengabdian UMKM International Journal of Economics, Business and Innovation Research Journal of Education Transportation and Business
Haninun
Universitas Bandar Lampung
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Transportation Other

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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.
THE EFFECT OF GOOD CORPORATE GOVERNANCE IMPLEMENTATION ON FINANCIAL PERFORMANCE Tamara, Tasya Tia; 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.
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.
EXPLORING THE EFFECTS OF WORK MOTIVATION AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE AT THE BANDAR LAMPUNG MIDDLE TAX SERVICE OFFICE Mega, Fredy Ziekrian; Haninun, Haninun; Rahayu, Ni Putu Widhia
Journal of Management, Business and Social Sciences Vol. 2 No. 1 (2024): January
Publisher : Program Studi Magister Manajemen

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Abstract

The purpose of this study was to assess: (1) the impact of work motivation on employee performance at KPP Madya Bandar Lampung, (2) the effect of organizational culture on employee performance, and (3) the combined influence of work motivation and organizational culture on employee performance. The study used multiple linear regression and included a sample of 52 employees from the Madya Tax Service Office. Data was collected through observation, questionnaires, and documentation, and analyzed using qualitative and quantitative methods. The results indicated that work motivation positively and significantly affects employee performance, highlighting its importance in enhancing the performance of tax employees. Additionally, organizational culture also positively influences employee performance, suggesting that a strong culture can improve employee behavior and foster a supportive internal climate.
Pelatihan Kelistrikan bagi Santri Pondok Pesantren Barusman, Andala Rama Putra; Khairudin, Khairudin; Muhida, Riza; Haninun, Haninun; Purnomo, Agus; Redaputri, Appin Purisky
JURNAL CEMERLANG: Pengabdian pada Masyarakat Vol 7 No 1 (2024): JURNAL CEMERLANG: Pengabdian Pada Masyarakat
Publisher : LP4MK STKIP PGRI Lubuklinggau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31540/jpm.v7i1.3225

Abstract

Pelatihan kelistrikan bagi santri di Pondok Pesantren merupakan salah satu upaya penting untuk meningkatkan keterampilan dan pengetahuan praktis santri di bidang kelistrikan. Di era modern saat ini, pemahaman tentang kelistrikan tidak hanya dibutuhkan untuk kebutuhan sehari-hari, tetapi juga sebagai penunjang pendidikan dan keselamatan di lingkungan pondok pesantren. Pelatihan ini bertujuan untuk mengurangi ketergantungan terhadap teknisi luar dengan memberikan kemampuan kepada santri untuk melakukan perawatan dan perbaikan sederhana pada peralatan listrik. Metode pelatihan yang diberikan meliputi pengenalan dasar kelistrikan, teori dan praktik keselamatan kelistrikan, penggunaan alat-alat listrik, serta pemasangan dan perawatan sistem kelistrikan. Melalui pendekatan yang terstruktur ini, santri dapat mengembangkan keterampilan yang relevan dan meningkatkan rasa percaya diri dalam menangani permasalahan kelistrikan. Selain itu, pelatihan ini juga berkontribusi untuk mengurangi risiko kecelakaan listrik dan meningkatkan kesadaran akan efisiensi energi. Secara keseluruhan, program pelatihan kelistrikan di pondok pesantren tidak hanya memperkaya pengetahuan santri tetapi juga mempersiapkan mereka untuk menghadapi tantangan di dunia kerja yang semakin kompetitif.
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.
COMPANY SIZE MODERATES PROFITABILITY, SOLVENCY, COMPANY AGE ON AUDIT DELAY IN THE TECHNOLOGY SECTOR William Cipta Wijaya; Haninun
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i1.451

Abstract

The purpose of this research is to study how profitability, solvency, and age of a company affect audit delay, and the size of a company moderates profitability, solvency, and age of a company on audit delay. This study has a population in the form of technology companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. By applying the purposive sampling method, researchers managed to obtain 16 companies as samples. Data analysis was carried out using multiple linear regression techniques and moderated regression analysis. The results obtained, partially the age of the company has a negative influence on audit delay, but profitability and solvency have no effect on audit delay. Company size can be proven to be able to moderate the relationship between profitability and audit delay with a positive influence direction. In addition, company size is also able to moderate the relationship between solvency and audit delay with a negative direction of influence. However, company size does not have the ability to moderate the relationship between company age and audit delay. This study contributes to understanding the dynamics of audit delay in the technology sector, by highlighting the importance of effective financial governance management and audit strategies to reduce audit delay.
THE EFFECT OF NON PERFORMING LOANS (NPL) AND INCOME DIVERSIFICATION ON PROFITABILITY: A STUDY ON THE BANKING SECTOR IN INDONESIA Thomas Jordan; Haninun
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i1.464

Abstract

Banks have an important role in maintaining economic stability, but recently several macroeconomic factors have occurred in Indonesia so that NPLs in banks have increased, high NPLs can have a negative impact on bank profitability, so many banks are trying to obtain other sources of income outside of their main income by implementing income diversification strategies. Therefore, this study aims to analyze the influence of Non-Performing Loans (NPL) and income diversification on bank profitability in Indonesia, as measured through Return on Assets (ROA). The object of this research is 11 banks listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period, this study uses the EViews 12 application, with the research object selected using purposive sampling and panel data regression is the technique of this research. The results of the study show that NPLs have a negative influence on ROA, which shows that an increase in NPLs can reduce a bank's profitability. But on the other hand, revenue diversification does not have a significant effect on ROA.
Analisis Faktor Penyebab Gagal Bayar Klaim Asuransi Jiwa pada PT. Wanaartha Life Astari, Arda Fatma; Haninun, Haninun
Jurnal Akuntansi dan Keuangan Vol 16, No 1 (2025): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v16i1.4241

Abstract

Perusahaan asuransi jiwa merupakan entitas yang berperan dalam penanggulangan risiko melalui pemberian jaminan perlindungan finansial kepada pemegang polis. Di sisi lain, asuransi juga berfungsi sebagai bentuk investasi di mana dana yang dihimpun dari pemegang polis diinvestasikan ke dalam instrumen keuangan yang menguntungkan. Kepemilikan polis asuransi bertujuan untuk memberikan kompensasi atas kerugian yang dialami oleh tertanggung, sehingga pemahaman mengenai nilai pertanggungan menjadi aspek yang krusial. Penelitian ini menganalisis faktor-faktor penyebab gagal bayar klaim asuransi jiwa pada PT Wanaartha Life. Analisis ini bertujuan untuk memberikan pemahaman kepada masyarakat terkait penyebab utama permasalahan tersebut serta mengevaluasi sistem manajemen risiko dan tata kelola perusahaan. Selain itu, penelitian ini diharapkan dapat menjadi acuan bagi industri asuransi dalam meningkatkan kepercayaan publik serta membantu nasabah dalam memilih perusahaan asuransi yang memiliki kredibilitas tinggi. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Data diperoleh melalui wawancara dengan berbagai informan, termasuk manajer, tenaga pemasaran, dan nasabah PT Wanaartha Life. Hasil penelitian menunjukkan bahwa terdapat beberapa faktor utama yang berkontribusi terhadap gagal bayar klaim asuransi jiwa, antara lain: (1) pelanggaran terhadap tingkat solvabilitas minimum yang ditetapkan oleh Otoritas Jasa Keuangan (OJK), sehingga perusahaan tidak dapat memenuhi kewajiban jangka pendeknya; (2) rasio kecukupan investasi yang tidak memadai, di mana aset investasi perusahaan tidak mampu menutupi kewajiban klaim; serta (3) ketidaksesuaian ekuitas minimum dengan ketentuan perundang-undangan yang berlaku. Kasus PT Wanaartha Life mencerminkan tantangan yang dihadapi industri asuransi dalam aspek pengelolaan klaim dan transparansi operasional. Dampak yang ditimbulkan dari permasalahan ini tidak hanya bersifat finansial bagi nasabah, tetapi juga dapat memengaruhi stabilitas emosional dan sosial mereka. Oleh karena itu, evaluasi menyeluruh terhadap sistem manajemen risiko dan regulasi asuransi menjadi langkah penting untuk mencegah terulangnya kejadian serupa di masa mendatang
Co-Authors . Henny . Khomsiyah Achmad Subing Aditya, Putu Ferlly admin admin, admin Afrizal Nilwan Agah Rahadiawan Agus Purnomo AMINAH Aminah Aminah Aminah, Aminah Andala Rama Putra Barusman Anggraini Saputri Angrita Denziana Appin Purisky Redaputri Arya Febru Asih Pratiwi Astari, Arda Fatma Aulia Rahmawati Bonar Habib Purba Budhi Waskito Calestine, Salsa Claudia, Melia Daniel Daniel Defrizal Deri Sis Nanda Desi Derina Yusda Dhea Suci Wulandari Dian Murniati Diki Zachariah Dinda Marisha Enita Subiyanti Ersan, Reza Erwin Octavianto Erwin Octavianto, Erwin Feby Angelina Graisman.P, Naufal Habibburrahman Habibburrahman Habiburahman, Habiburahman 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 Putri Cagora Nisa Rada Ameka Rahel Raneta Sirait 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