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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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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

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

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.
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
The Influence of Funding Policy and Investment Policy on Financial Performance of Companies Listed on the LQ45 Index Claudia, Melia; Haninun, Haninun
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): 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.v5i1.623

Abstract

The goal of this research is to examine the significance of the negative impact of funding policy on financial performance in companies listed on the LQ45 index, the positive impact of investment policy on financial performance in companies listed on the LQ45 index, and the positive impact of dividend policy on financial performance in companies listed on the LQ45 index. The hypothesis suggested in this study is that funding policy has a fairly detrimental impact on the financial performance of firms listed on the LQ45 index. Second, investment policy has a considerable favorable impact on the financial performance of firms featured on the LQ45 index. The analytical tool utilized in this study is SPSS25.
Internal and External Factors Affecting the Compliance of MSME Taxpayer Andayani, Nur; Haninun, Haninun
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): 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.v5i1.701

Abstract

This study aims to analyze internal and external factors that affect income taxpayer compliance in Micro, Small, and Medium Enterprises (MSMEs). The research variables include Tax Knowledge, Money Ethics, Tax Socialization, and Modernization of the Tax Administration System as independent variables, as well as Tax Compliance as dependent variables. The research uses a quantitative method with a survey approach. Data was collected through a questionnaire distributed to MSME taxpayers. The analysis technique used is multiple linear regression. The results of the study show that Tax Knowledge, Tax Socialization, and Modernization of Tax Administration System have a positive and significant effect on Tax Compliance. Tax knowledge provides an important foundation for taxpayers to understand their obligations. Socialization of taxation increases awareness, while modernization of the administrative system simplifies the tax process. On the contrary, Money Ethics has a negative and significant effect on Tax Compliance. A view of money ethics that is not in line with the public interest can reduce taxpayers' awareness in fulfilling tax obligations. This research highlights the importance of strengthening education and modernizing the system to improve tax compliance.
Implementasi Software Akuntansi Dalam Upaya Meningkatkan Kinerja Pelaporan Keuangan: (Studi Kasus CV. Agro Karya Utama) Renaldy Septianto; Haninun Haninun
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 1 (2023): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i1.1865

Abstract

This study aims to make proper and accurate planning in using accounting software. The method used in this research is qualitative. The location of the research was carried out at CV. Main Work Agro. The selected data collection techniques were observation, interviews, and documentation and then the data were analyzed using data displays, data reduction, and conclusions. The results of this study indicate that the obstacle experienced in applying accounting application software is age. Then, the efforts made to improve the performance of financial reporting through accounting application software are to bring in mentors who are experts in their fields as assistants in understanding staff who are in financial positions. In addition, the effect of applying this accounting application software is very significant on the performance of the CV factory financial reporting. Main Work Agro. This is because the application of this accounting software is a big variation in improving the performance of factory financial reporting.
Pengaruh Pengalaman Kerja, Independensi, Kompetensi Dan Integritas Terhadap Kualitas Audit: ( Studi Empiris Pada Inspektorat Provinsi Lampung ) Daniel Daniel; Haninun Haninun
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 1 (2023): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i1.1952

Abstract

This study has the objective of showing empirically the effect of work experience, independence, competence and integrity on audit quality. In this study, there are 1 independent variable, namely audit quality and 4 dependent variables, namely work experience, independence, competence and integrity. The population of this study is the Inspectorate of Lampung Province in 2022. The data was obtained using a proposive sampling technique. The samples obtained by using a proposive sampling technique were 60 auditors. The data collection method is a questionnaire. This study shows the results that work experience, independence, competence and integrity have a positive influence on audit quality.
Pengaruh Sosialisasi Perpajakan, Kesadaran Wajib Pajak, Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Haninun, Haninun; Lourent, Angelica
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 3 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i3.335

Abstract

Taxation means that people's contributions to the state treasury are personally influenced by the law to give up part of their own wealth. The survey explains that tax socialization is positively affected by mandatory compliance with motor vehicle taxation, awareness of taxpayers and tax penalties is affected by taxpayer compliance when paying taxes on motorized vehicles. The survey uses a quantitative approach that focuses on breadth and objectivity. As a result, the survey can be used to reveal the reality when an area is out of sync. The population in the survey is all mandatory motor vehicle taxation. The sample in the survey is taxpayers who have one or more motorized vehicles and are in the Bandar Lampung area. In Lampung Province alone, the total number of motorized vehicles is 3,679,741 units. This indicates that 6.13% of taxpayers who own two-wheeled vehicles must participate in the whitening and 31.32% of taxpayers who own four-wheeled vehicles must participate in the whitening. This indicates that if the taxpayer is still not aware of the need to pay motor vehicle taxation. The conclusion of the survey is that the introduction of taxation is not affected by mandatory tax compliance, awareness of taxpayers is affected by mandatory tax compliance, tax penalties are not affected by taxpayer compliance.
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