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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 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.
Pengaruh Tax Planning, Ukuran Perusahaan, CSR, Terhadap Manajemen Laba admin, admin; Haninun, Haninun
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1546

Abstract

Various financial management policies are crucial in ensuring the sustained operations of a firm, as evidenced by the substantial profits made by the organization. The occurrence of income management was seen at PT Bank Mandiri Tbk. According to the BPK, the impact of the state losses was deemed atypical. Organizations that engage in corporate social responsibility (CSR) initiatives and effectively convey them through their financial reports stand to gain advantages in terms of cultivating a favorable public perception and garnering investor confidence. There are several factors that may lead management to engage in the manipulation of financial reporting, including tax planning and the size of the organization. Profitable corporations have the ability to entice investors to allocate funds towards their stocks, so enabling these organizations to leverage their financial gains by means of earnings management. The sample utilized in this research involves the implementation of purposive sampling., while the analysis of the quantitative data is conducted through the utilization of multiple linear regressionThe results of the investigation suggest that within the banking sector, A positive correlation that is statistically significant is evident between earnings management and factors such as tax planning, firm size, and corporate social responsibility (CSR).
PEMBERDAYAAN UMKM WANITA MELALUI DIGITALISASI DAN LITERASI KEUANGAN DI ERA EKONOMI DIGITAL Rahayu, Ni Putu Widhia; Putri, Imanuriea Annisa; Haninun, Haninun; Mega, Selfia Alke; Rahmawati, Aulia
Jurnal Pengabdian UMKM Vol. 4 No. 2 (2025): Juli
Publisher : Pusat Studi UMKM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jpu.v4i2.98

Abstract

Pemberdayaan usaha mikro, kecil, dan menengah (UMKM) yang dikelola oleh perempuan merupakan strategi kunci dalam mendorong pertumbuhan ekonomi yang inklusif dan berkelanjutan, khususnya di era ekonomi digital yang sarat akan disrupsi teknologi. Penelitian ini bertujuan untuk mengkaji peran digitalisasi dan literasi keuangan dalam meningkatkan kapasitas usaha serta kemandirian ekonomi perempuan pelaku UMKM. Melalui pendekatan sosialisasi dan pendampingan kepada kelompok, menyoroti tantangan yang dihadapi pelaku UMKM wanita, seperti keterbatasan akses teknologi, rendahnya pemahaman manajemen keuangan, dan minimnya dukungan kebijakan yang responsif gender. Hasil analisis menunjukkan bahwa digitalisasi—melalui e-commerce, media sosial, dan dompet digital—berkontribusi signifikan terhadap ekspansi pasar dan efisiensi operasional. Sementara itu, peningkatan literasi keuangan terbukti memperkuat kemampuan pengambilan keputusan bisnis, pengelolaan utang, serta perencanaan keuangan jangka panjang. Artikel ini merekomendasikan sinergi antara pemerintah, sektor swasta, dan lembaga pendidikan untuk menyediakan pelatihan digital dan inklusi keuangan yang menyasar UMKM perempuan secara berkelanjutan. Dengan demikian, pemberdayaan UMKM wanita diharapkan tidak hanya mengurangi kesenjangan ekonomi gender, tetapi juga memperkuat ketahanan ekonomi nasional di tengah transformasi digital.
FINANCIAL CONTINGENCY PERFORMANCE ON COMPANY VALUE: (A STUDY OF TRADING COMPANIES ON THE INDONESIA STOCK EXCHANGE 2018-2022) Fauziah, Siti; Haninun, Haninun; Habiburahman, Habiburahman
Journal of Management, Business and Social Sciences Vol. 2 No. 2 (2024): May
Publisher : Program Studi Magister Manajemen

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

Abstract

This study aims to examine the effect of financial performance on firm value with Intellectual Capital as a moderating variable. Financial performance is proxied by Return on Assets (ROA) and Return on Equity (ROE) as independent variables, while Intellectual Capital serves as the moderating variable, and firm value is the dependent variable for the period 2018–2022. The research adopts a quantitative approach using secondary panel data obtained from the Indonesia Stock Exchange (IDX) website, company websites, Yahoo Finance, and the Indonesian Central Statistics Agency. Data collection was conducted through literature study. The population consists of financial reports of trading companies, firm value, Intellectual Capital, Return on Assets (ROA), and Return on Equity (ROE). The research object is the financial data of trading companies listed on the Indonesia Stock Exchange during 2018–2022. The sampling technique applied is purposive sampling. Data were analyzed using multiple regression and Moderated Regression Analysis (MRA) with SPSS version 20. The findings reveal that Return on Assets (ROA) has a direct and significant effect on firm value. In contrast, Return on Equity (ROE) shows no direct effect on firm value. Furthermore, Intellectual Capital strengthens the relationship between Return on Assets (ROA) and firm value, but weakens the relationship between Return on Equity (ROE) and firm value in trading companies listed on the Indonesia Stock Exchange during 2018–2022.
EFFECT OF PROFITABILITY, LEVERAGE AND LIQUIDITY AGAINST FINANCIAL DISTRESS (CASE STUDY OF FOOD SUBSECTOR MANUFACTURING COMPANY AND BEVERAGE LISTED ON IDX FOR THE 2018-2022 PERIOD) Marcell Gilbert Immanuel; Afrizal Nilwan; Haninun
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i2.209

Abstract

The purpose of this study is to determine the impact of profitability (X1), leverage (X2), and liquidity (X3) on financial distress (Y) in food and beverage (F&B) companies on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. Profitability (X1) is measured by ROA, leverage (X2) using DAR and liquidity (X3) by CR value. This research uses quantitative methodology with the population of food & beverage companies that have been listed on the Indonesia Stock Exchange from 2018 to 2022. The sampling procedure used a purposive sampling strategy and resulted in a total of 16 food and beverage companies as research samples. Data analysis using multiple linear regression models. The findings of this research show that the financial distress (Y) experienced by food and beverage manufacturing companies in the 2018-2022 period was significantly influenced by profitability (X1), leverage (X2) and liquidity (X3) positively.
DETERMINANTS OF ACCOUNTING STANDARD STATEMENT (PSAK) 69 IN INDONESIA (BIOLOGICAL ASSETS IN PLANTATION AND CORPS SUB-INDUSTRY COMPANIES LISTED ON IDX IN 2020-2022) Nurvinka Renata; Aminah; Haninun
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i3.234

Abstract

The development of companies in agriculture is supported by the availability of information that is also taken into consideration for decision making by company owners or company management. The purpose of this study is to determine the impact of biological asset intensity, type of auditor, and public ownership on biological asset disclosure. Therefore, the company's annual report must contain as much information as possible. Agricultural companies are required to disclose their biological assets under PSAK 69. However, many agricultural companies have not disclosed their biological assets in full. The focus of his research was to observe how the intensity of biological assets, the type of KAP auditor, and public ownership affect the disclosure of biological assets. The population of this study is plantation & food crop companies listed on the Indonesia Stock Exchange (IDX) 2020-2022 which amounts to 20 entities. 19 out of 20 companies. The study sample was taken using the purposive sampling method. The research technique uses panel data regression on SPSS. The results of this study are the intensity of biological assets, the type of KAP auditor, public ownership has a significant positive influence on the disclosure of biological assets.
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