Article Per Year (5 Year)
p-Index From 2021 - 2026
9.909
P-Index
This Author published in this journals
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

Published : 104 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 104 Documents
Search

 5   6   7   8   9 
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.
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE Jennie Vania; 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.v2i3.239

Abstract

This assessment aims to examine the influence of Good Corporate Government (GCG) and Corporate Social Responsibility (CSR) structures on the financial performance of the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Good Corporate Governance (GCG) uses measurements of Managerial Ownership, Institutional Ownership, Independent Commissioners, and Audit Committees. Measurement of Corporate Social Responsibility (CSR) using Corporate Social Responsibility Index (CSRDI). This assessment tested data in a purposive sampling  method with IBM SPSS Estimations 23. This evaluation test contains 16 companies that meet the main guidelines for listing on the Indonesia Stock Exchange 2020-2022. The analysis method uses quantitative using classical assumptions, and multiple linear analysis. Showing that the results for legitimate ownership variables, review warnings gather have little effect on the company's financial presentation, while for the Good Corporate Governance (GCG) system, independent commissioners, institutional ownership has a significant impact on the company's financial performance which is reflected in the company's return on assets (ROA). The monetary presentation (ROA) of the company is influenced by the Corporate Social Responsibility section.
GOOD CORPORATE GOVERNANCE MECHANISM FOR IMPLEMENTING CORPORATE SOCIAL RESPONSIBILITY IN MINING COMPANIES Bonar Habib Purba; Haninun; Aminah; Khairudin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.327

Abstract

The purpose of this study is to identify Good Corporate Governance mechanisms that affect Corporate Social Responsibility disclosure. The GCG mechanism is assessed using the Institutional Ownership Measure, Manager Ownership, and the Independent Board of Commissioners. Information is collected through annual reporting of mining business entities for the 2021 period. The total population consists of 90 mining business entities, and 90 samples obtained through a purposive sampling approach. Information is measured through multiple linear regression. The findings of the study show that institutional ownership does not have a major impact on CSR disclosure, management ownership does not have a major impact on CSR, while the independent board of commissioners has a major impact on CSR.
EARNINGS MANAGEMENT IN THE CONSTRUCTION SECTOR: AN EMPIRICAL ANALYSIS OF INVESTMENT, DISTRESS, AND ASYMMETRY IN INDONESIA Diki Zachariah; Haninun
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.619

Abstract

This study aims to analyze the influence of investment opportunity set, financial distress, and information asymmetry on earning management in building construction companies listed on the Indonesia Stock Exchange for the 2021-2023 period. This study uses a quantitative approach that applies multiple linear regression analysis methods to identify the influence of each independent variable on the dependent variable. Sample selection was carried out by purposive sampling method which produced 30 samples from a total of 10 companies over a period of 3 years. The results of the study show that investment opportunity set has a significant negative effect on earning management while financial distress and information asymmetry have a significant positive effect on earning management. The more investment opportunities a company has, the more likely it is to reduce the tendency of earning management, while financial distress and information asymmetry actually increase the likelihood of earning management.
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 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.
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