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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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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.
THE EFFECT OF PROFITABILITY, LEVERAGE, AND LIQUIDITY ON TAX AVOIDANCE Helen; Haninun
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.185

Abstract

Tax avoidance is a business practice that uses accounting techniques that comply with tax rules by exploiting legal loopholes to reduce their total tax liability. The purpose of this study is to gather empirical evidence on the relationship between tax avoidance and accounting profitability, leverage, and liquidity. Using a sample of banking organizations registered in the IDX for the years 2018-2022, the study was carried out statistically. A linear multiple analysis is utilized in the analytical method. Partial research findings show that profitability factors affect while leverage and liquidity have no effect on tax avoidance, but simultaneously profitability, leverage, and liquidity affect tax avoidance.
Pengaruh Program Pemutihan dan Kualitas Pelayanan SAMSAT terhadap Kepatuhan Wajib Pajak di Bandar Lampung dengan Pendapatan Memoderasi Program Pemutihan Calestine, Salsa; Haninun, Haninun
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5553

Abstract

Pajak Kendaraan Bermotor (PKB) merupakan salah satu sumber penting Pendapatan Asli Daerah (PAD) yang berperan dalam mendukung pembiayaan pembangunan daerah. Namun demikian, tingkat kepatuhan wajib pajak kendaraan bermotor di Kota Bandar Lampung masih tergolong rendah, sehingga berdampak pada optimalisasi penerimaan daerah. Untuk mengatasi permasalahan tersebut, pemerintah daerah menerapkan program pemutihan pajak sebagai kebijakan fiskal yang bertujuan mendorong peningkatan kepatuhan wajib pajak. Keberhasilan program ini tidak hanya dipengaruhi oleh kebijakan itu sendiri, tetapi juga oleh kualitas pelayanan yang diberikan oleh SAMSAT serta kondisi ekonomi wajib pajak, khususnya tingkat pendapatan. Penelitian ini bertujuan untuk menganalisis pengaruh program pemutihan pajak dan kualitas pelayanan SAMSAT terhadap kepatuhan wajib pajak kendaraan bermotor di Kota Bandar Lampung, serta menguji peran pendapatan sebagai variabel moderasi dalam hubungan tersebut. Penelitian menggunakan pendekatan kuantitatif dengan metode survei, melibatkan 100 responden wajib pajak kendaraan bermotor yang mengikuti program pemutihan pajak di SAMSAT Kota Bandar Lampung. Teknik analisis data yang digunakan adalah regresi linier berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa program pemutihan pajak dan kualitas pelayanan SAMSAT berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor. Selain itu, pendapatan terbukti memoderasi pengaruh program pemutihan pajak terhadap kepatuhan wajib pajak dengan arah negatif, yang mengindikasikan bahwa efektivitas program pemutihan cenderung menurun pada wajib pajak dengan tingkat pendapatan yang lebih tinggi. Temuan ini diharapkan dapat menjadi bahan pertimbangan bagi pemerintah daerah dalam merumuskan kebijakan perpajakan yang lebih efektif dan berkelanjutan.
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.
The Influence Of Motivation And Social Support On The Decision To Work Abroad Puspita, Happy; Habiburrahman; Haninun
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i1.29972

Abstract

This study aims to analyze the influence of motivation and social support on the decision to work abroad among Generation Z in Pasir Sakti District, East Lampung Regency. The increasing number of Generation Z choosing to work abroad indicates the presence of internal and external factors that affect work decision-making. This study uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to 115 Generation Z respondents currently working abroad. The data analysis techniques used include descriptive statistical analysis and multiple linear regression analysis, with hypothesis testing through t-tests, F-tests, and the coefficient of determination. The results of the study show that motivation has a positive and significant effect on the decision to work abroad. Social support is also proven to have a positive and significant effect on the decision to work abroad. Simultaneously, motivation and social support have a significant effect on Generation Z's decision to work abroad, with motivation being the most dominant variable. These findings indicate that the decision to work abroad is influenced not only by economic factors but also by internal drives and social environmental support. This research provides important implications for local governments and relevant stakeholders in designing accompaniment policies and strengthening human resources so that labor migration is carried out consciously, safely, and sustainably.
A Strategic Model to Improve Faculty Publication Performance in Buddhist Higher Education Institutions in Indonesia. Ardianto, Hendri; Waskito, Budhi; Haninun, Haninun
At-Tadbir : jurnal ilmiah manajemen Vol 10, No 1 (2026): At-Tadbir: jurnal ilmiah manajemen
Publisher : Islamic University of Kalimantan MAB Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/atd.v10i1.22556

Abstract

This study aims to develop and empirically test a strategic model for enhancing faculty publication performance at Buddhist Higher Education Institutions in Indonesia, which continue to face challenges related to the productivity and quality of scientific publications. Specifically, the study examines the effects of research culture, compensation, and mindful leadership on faculty publication performance, both directly and indirectly through research motivation as a mediating variable. A quantitative explanatory research design was employed, involving 157 faculty members from 12 Buddhist Higher Education Institutions in Indonesia. Data were collected using a Likert-scale questionnaire and analyzed through Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of SmartPLS 3.0 software. The findings reveal that research culture, compensation, and mindful leadership have positive and significant effects on research motivation and faculty publication performance. Furthermore, research motivation is confirmed to mediate the relationships between the three independent variables and faculty publication performance. This study concludes that strengthening research culture, implementing a fair compensation system, and adopting mindful leadership practices are key strategic approaches to enhancing research motivation and faculty publication performance in Buddhist Higher Education Institutions in Indonesia. Keywords: Research culture; mindful leadership; compensation; research motivation; faculty publication performance; Buddhist higher education institutions in Indonesia.
The Effect of The Pbb-P2 Incentive Policy on Taxpayer Compliance with Taxpayer Understanding as A Moderating Variable Taufiq Surya; Haninun
ROE: Research of Economics and Business Vol. 2 No. 1 (2026): (April) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v2i1.102

Abstract

This study examines the effect of the Rural and Urban Land and Building Tax (PBB-P2) incentive policy on taxpayer compliance, with taxpayer understanding serving as a moderating variable, in Bandar Lampung City. The research adopts a quantitative approach with an explanatory design. Primary data were collected through the distribution of questionnaires to 100 PBB-P2 taxpayers selected using the Slovin sampling technique. The data were analyzed using descriptive statistics, data quality tests, classical assumption tests, multiple linear regression analysis, and Moderated Regression Analysis (MRA). The results reveal that the PBB-P2 incentive policy has a positive and statistically significant effect on taxpayer compliance. Moreover, taxpayer understanding is found to significantly moderate and strengthen the relationship between the incentive policy and taxpayer compliance. These findings suggest that the effectiveness of tax incentive policies is strongly influenced by taxpayers’ understanding of tax regulations and the benefits associated with compliance. Therefore, local governments are encouraged not only to implement incentive schemes but also to intensify tax socialization and educational programs to foster sustainable taxpayer compliance.
Pengaruh Kemudahan Penggunaan dan Kepercayaan Terhadap Minat Menggunakan Layanan M2U pada Generasi Z di Bandar Lampung Edward Edward; Yusuf Sulfrano Barusman; Haninun Haninun
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 4 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i4.11784

Abstract

The development of digital banking in Indonesia has shown significant growth; however, the adoption rate of Maybank Indonesia’s M2U service among Generation Z in Bandar Lampung remains suboptimal. This study aims to analyze the effect of perceived ease of use and trust on the intention to use the M2U service among Generation Z in Bandar Lampung. The research employed a quantitative approach with a causal associative design. The population consisted of 4,600 Generation Z users of the M2U application at KCI Bandar Lampung, with a sample of 98 respondents determined using the Slovin formula. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression. The results indicate that perceived ease of use has a positive and significant effect on the intention to use the M2U service. Trust also has a positive and significant effect on the intention to use the service. Simultaneously, perceived ease of use and trust significantly influence Generation Z’s intention to use M2U in Bandar Lampung. The study concludes that improving application usability and strengthening security and user trust are key factors in increasing Generation Z’s intention to adopt M2U digital banking services.
Implementasi Model Seci dalam Meningkatkan Learning Organization di Industri Multifinance: Studi Kasus FIFGroup Central Lampung Djerica Fitria Adinda S Raya; Habiburahman Habiburahman; Haninun Haninun
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.11418

Abstract

                The increasingly dynamic development of the multifinance industry requires companies to possess strong adaptive capabilities and sustainable organizational learning. In this context, knowledge management has become a strategic factor in enhancing organizational competitiveness and performance. One of the widely applied knowledge management frameworks is the SECI model (Socialization, Externalization, Combination, and Internalization), which explains the process of knowledge conversion between tacit and explicit knowledge. This study aims to analyze the effect of the SECI model on learning organization at FIFGROUP Central Lampung. This study employs a quantitative approach using Partial Least Square–based Structural Equation Modeling (SEM-PLS). Data were collected through questionnaires distributed to employees of FIFGROUP Central Lampung using a five-point Likert scale. Data analysis was conducted using SmartPLS software to examine validity, reliability, and causal relationships among the research variables.The results indicate that the SECI model has a positive and significant effect on learning organization simultaneously. Partially, the dimensions of socialization, externalization, combination, and internalization each have a positive effect on learning organization, with varying levels of contribution. These findings suggest that the effectiveness of the knowledge conversion process plays a crucial role in building an adaptive and sustainable learning organization within the multifinance industry.This study is expected to contribute theoretically to the development of knowledge management and learning organization literature, as well as provide practical implications for the management of FIFGROUP Central Lampung in formulating strategies to strengthen organizational learning based on the SECI model.
Pengaruh Employee Engagement dan Work Life Balance Terhadap Kinerja Pegawai pada Badan Perencanaan Pembangunan Daerah Kabupaten Lampung Selatan Julio Cheppy Maulidi; Habiburahman Habiburahman; Haninun Haninun
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.11438

Abstract

This study aims to analyze the effect of employee engagement and work–life balance on employee performance at the Regional Development Planning Agency (Bappeda) of South Lampung Regency. This research employs a quantitative approach using a survey method. The population consists of all civil servant employees at Bappeda South Lampung Regency, totaling 66 respondents. A census sampling technique was applied, whereby the entire population was used as the research sample. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression analysis, partial tests (t-test), simultaneous tests (F-test), and the coefficient of determination. The results indicate that employee engagement has a positive and significant effect on employee performance, work–life balance also has a positive and significant effect on employee performance, and both variables simultaneously have a positive and significant effect on employee performance. The conclusion of this study indicates that employee performance at Bappeda South Lampung Regency is significantly influenced by employee engagement and work–life balance, both partially and simultaneously, demonstrating that improvements in these variables contribute to enhanced employee performance.
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