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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 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 Research of Economics and Business Jurnal Publikasi Ekonomi dan Akuntansi
Haninun
Univeritas Bandar Lampung
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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.
The Influence Of Leadership And Work Discipline On The Performance Of Employees At The Department Of Transportation, South Lampung Regency Djuanda; Habiburahman; 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.v7i1.29974

Abstract

Employee performance is a key factor in the success of government agencies in providing effective public services. Leadership and work discipline are considered two important variables that play a role in improving the performance of the apparatus. This study aims to analyze the influence of leadership and work discipline on the performance of employees at the South Lampung Regency Transportation Office, both partially and simultaneously. The study uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to employees and analyzed using multiple linear regression. The results of the study show that leadership has a positive and significant effect on employee performance, contributing 30.6%. Work discipline also has a positive and significant effect on employee performance, contributing 44.1%. Simultaneously, leadership and work discipline have a significant impact on employee performance, contributing 57.3%. This finding indicates that improving the quality of supportive leadership and consistently applying work discipline can optimally enhance employee performance. Therefore, government institutions need to strengthen effective leadership practices and structured work discipline systems to improve the quality of public service.
PENINGKATAN PENDAPATAN PELAKU UMKM MELALUI PENGUATAN USAHA EKONOMI PRODUKTIF DI KOTA BANDAR LAMPUNG Rahayu, Ni Putu Widhia; Haninun, Haninun; Warganegara, Tri Lestira Putri; Amna, Luke Suciyati; Putri, Imanuriea Annisa
Jurnal Pengabdian UMKM Vol. 5 No. 1 (2026): Januari
Publisher : Pusat Studi UMKM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jpu.v5i1.107

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan pendapatan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) melalui penguatan usaha ekonomi produktif. Permasalahan utama yang dihadapi pelaku UMKM meliputi keterbatasan manajemen usaha, rendahnya literasi keuangan, serta kurang optimalnya strategi pemasaran. Metode pelaksanaan pengabdian dilakukan melalui pendekatan partisipatif berupa pelatihan, pendampingan, dan praktik langsung yang meliputi penguatan manajemen usaha, pengelolaan keuangan sederhana, serta pengembangan strategi pemasaran produk. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan pelaku UMKM dalam mengelola usaha secara lebih produktif, yang berdampak pada peningkatan pendapatan dan keberlanjutan usaha. Kegiatan ini diharapkan dapat menjadi model pemberdayaan UMKM dalam rangka memperkuat ekonomi masyarakat.
Pengaruh Pemanfaatan Teknologi Coretax, Pengetahuan Perpajakan, Dan Pelayanan Fiskus, Terhadap Kepatuhan Pelaporan PPN (Studi Pada KPP Madya Bandar Lampung) Artameivia, Aurellia Putri; Haninun, Haninun
Jurnal Akuntansi dan Keuangan Vol 17, No 1 (2026): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v17i1.4795

Abstract

Sistem perpajakan di Indonesia kembali mengalami transformasi besar melalui penerapan Core Tax Administration System (CTAS) yang mulai diimplementasikan oleh Direktorat Jenderal Pajak (DJP) sejak tahun 2024 untuk menggantikan sistem Direktorat Jendral Pajak (DJP) online secara bertahap Perubahan ini diharapkan dapat meningkatkan efisiensi, transparansi, serta integrasi data wajib pajak secara nasional.  Penelitian bertujuan untuk menganalisis pengaruh pemanfaatan teknologi coretax, pengetahuan perpajakan, dan pelayanan fiskus terhadap kepatuhan pelaporan PPN di KPP Madya Bandar Lampung. Penelitian ini menggunakan metode kuantitatif, populasi adalah Wajib Pajak Badan yang terdaftar dan memiliki kewajiban pelaporan PPN di KPP Madya Bandar Lampung tercatat sebanyak 2.845 wajib pajak dengan sampel 150 orang. Data dianalisis menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa pemanfaatan sistem Coretax tidak berpengaruh terhadap kepatuhan pelaporan Pajak Pertambahan Nilai (PPN) pada wajib pajak di KPP Madya Bandar Lampung. Sebaliknya, pengetahuan perpajakan dan pelayanan fiskus berpengaruh signifikan terhadap kepatuhan pelaporan PPN
DIGITALISASI PAJAK SEBAGAI TANTANGAN DAN PELUANG DALAM KEPATUHAN WAJIB PAJAK: (Studi Kasus pada Wajib Pajak di Kota Metro) Puspita Sari, Amelia; Haninun, Haninun
KENDALI: Economics and Social Humanities Vol. 4 No. 2 (2025): KENDALI: Economics and Social Sciences Humanities, November 2025
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v4i2.1153

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh digitalisasi pajak terhadap kepatuhan wajib pajak di Kota Metro dengan menggunakan metode analisis jalur. Variabel yang dianalisis meliputi kebijakan pajak digital, kesadaran wajib pajak sebagai faktor yang mempengaruhi kepatuhan wajib pajak digital dan penerimaan pajak digital. Hasil penelitian menunjukkan bahwa Kebijakan Pajak Digital dan Kesadaran Wajib Pajak memiliki pengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak Digital. Selain itu, Kepatuhan Wajib Pajak Digital terbukti memediasi hubungan antara variabel independen dengan Penerimaan Pajak Digital secara signifikan. Implikasi dari temuan ini menekankan pentingnya digitalisasi sistem perpajakan, peningkatan kesadaran wajib pajak, dan upaya untuk mendorong kepatuhan wajib pajak demi meningkatkan penerimaan pajak secara optimal. Penelitian ini menyimpulkan bahwa digitalisasi pajak memberikan tantangan terkait kebijakan yang belum sepenuhnya efektif, namun juga membuka peluang besar untuk meningkatkan kepatuhan dan penerimaan pajak dengan meningkatkan kesadaran wajib pajak serta memperkuat digitalisasi sistem perpajakan.
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.
Dinamika Transparansi Keuangan Publik Pada Entitas Pengelola Keuangan dan Aset Daerah Zatadini, Firtiliza; Haninun, Haninun; Farida, Ida; Maria, Anggin
e-JKPP Vol 12, No 1 (2026): April
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/ejkpp.v12i1.4848

Abstract

ABSTRAKDesain penelitian ini menggunakan jenis penelitian kualitatif dengan metode analisis deskriptif kualitatif. Desain penelitian bertujuan untuk mendeskripsikan dan menganalisis secara kualitatif tentang Transparansi Dan Akuntabilitas Keuangan Daerah Pada Badan Pengelolaan Keuangan Dan Aset Daerah Pemerintah Provinsi Lampung. Hasil penelitian menunjukan bahwa Transparansi Dan Akuntabilitas Keuangan Daerah Pada Badan Pengelolaan Keuangan Dan Aset Daerah Pemerintah Provinsi Lampung, sesuai Komitmen dari pemerintah daerah dalam mendorong terciptanya transparansi dan akuntabilitas dalam pengelolaan keuangan daerah. Sesuai dimensi-dimensi (a) Regulasi dan Kebijakan, Regulasi yang jelas dan konsisten sangat berpengaruh dalam mendukung tercapainya transparansi dan akuntabilitas. (b) Kebijakan yang membatasi akses informasi publik dan ketidakjelasan regulasi menghambat masyarakat untuk dapat berpartisipasi aktif dalam pengawasan. (c) Peran Teknologi Informasi, Teknologi informasi dapat menjadi alat yang sangat efektif dalam meningkatkan transparansi dan akuntabilitas keuangan daerah. (d) Partisipasi Masyarakat, Masyarakat memiliki peran penting dalam pengawasan pengelolaan keuangan daerah, namun partisipasi mereka masih terbatas. Kurangnya pemahaman publik dan akses informasi yang terbatas menghalangi partisipasi masyarakat. (e) Sistem pengawasan dan audit yang ada di Provinsi Lampung belum berjalan secara optimal. Pengawasan yang lemah, keterbatasan auditor, serta kurangnya tindak lanjut terhadap temuan audit mengurangi efektivitas sistem pengawasan.
Faktor-Faktor yang Mempengaruhi Pemberian ASI Eksklusif pada Ibu Bekerja di Dinas Kesehatan Provinsi Lampung Restalia, Dwi; Haninun, Haninun; Zami, Ahmad Nabil Zam
VISIONIST Vol 14, No 1 (2025): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jmv.v14i1.4865

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh iklan susu formula, pengetahuan ibu, dan sikap suami terhadap pemberian ASI eksklusif pada ibu bekerja di Dinas Kesehatan Provinsi Lampung. Rendahnya capaian ASI eksklusif pada ibu bekerja menjadi perhatian penting karena berdampak pada kesehatan dan tumbuh kembang bayi. Faktor eksternal seperti paparan iklan susu formula serta faktor internal berupa tingkat pengetahuan ibu dan dukungan suami diduga berperan dalam keberhasilan pemberian ASI eksklusif. Penelitian ini menggunakan pendekatan kuantitatif dengan desain explanatory research. Populasi penelitian adalah ibu bekerja yang memiliki bayi usia 0–6 bulan di Dinas Kesehatan Provinsi Lampung, dengan jumlah sampel sebanyak 42 responden yang ditentukan melalui teknik non-probability sampling. Data primer diperoleh melalui penyebaran kuesioner, sedangkan data sekunder diperoleh dari studi pustaka. Analisis data menggunakan regresi linear berganda untuk menguji pengaruh parsial maupun simultan variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa iklan susu formula berpengaruh negatif dan signifikan terhadap pemberian ASI eksklusif. Sebaliknya, pengetahuan ibu dan sikap suami berpengaruh positif dan signifikan terhadap pemberian ASI eksklusif. Secara simultan, ketiga variabel tersebut berkontribusi sebesar 41% terhadap variasi pemberian ASI eksklusif, sementara 59% dipengaruhi oleh faktor lain di luar model penelitian. Kesimpulan penelitian ini menegaskan bahwa peningkatan pengetahuan ibu serta penguatan dukungan suami merupakan faktor penting dalam meningkatkan keberhasilan ASI eksklusif, sementara paparan iklan susu formula berpotensi menurunkan praktik pemberian ASI eksklusif. Oleh karena itu, disarankan agar instansi terkait memperkuat edukasi laktasi, meningkatkan keterlibatan suami dalam program promosi kesehatan, serta melakukan pengawasan terhadap promosi susu formula agar tidak bertentangan dengan kebijakan perlindungan ASI eksklusif.
Co-Authors . Defrizal . Henny . Khomsiyah Achmad Subing Adi Candra, Adi Aditya, Putu Ferlly admin admin, admin Afrizal Nilwan Agah Rahadiawan Agira, Fajar Chema Agus Purnomo AMINAH Aminah Aminah Aminah Aminah Aminah, Aminah Andala Rama Putra Barusman Anggraini Saputri Angrita Denziana Appin Purisky Redaputri Ardianto, Hendri Artameivia, Aurellia Putri Arya Febru Asih Pratiwi Astari, Arda Fatma Aulia Rahmawati 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 Edward Edward Enita Subiyanti Ersan, Reza Erwin Octavianto Erwin Octavianto, Erwin Feby Angelina Graisman.P, Naufal Habibburrahman Habibburrahman Habiburrahman HABIBURRAHMAN, Habiburrahman Handayani, Yofa Hani Putri Monalika Helen Hendra, Aldi Alma Hendri Dunan Hepiana Patmarina Heriyadi, Heriyadi Herry Goenawan Soedarsa Hesni Widi Astuti Hesti Widi Astuti HM. Aslam Salim Ida Farida Ika Wahyu Siswanti Imanuriea Annisa Putri 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 Maria, Anggin 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 Puspita Sari, Amelia Puspita, Happy Putra, Muhammad Ferdiansyah Putri Cagora Nisa Rada Ameka Rahel Raneta Sirait Renaldy Septianto Restalia, Dwi 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 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 Viantiaraini, Angelie Widodo, Asep Tri William Cipta Wijaya Yanuarius Yanu Dharmawan Yeti Salviyana YETTY DWI WINAWUNG Yoenny Oktavia Tangidy Yusda, Desi Derina Zami, Ahmad Nabil Zam Zatadini, Firtiliza