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All Journal Buletin Studi Ekonomi Jurnal Ilmu Administrasi Bisnis Jurnal Akuntansi dan Keuangan Jurnal Manajemen dan Bisnis Visionist Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal EMT KITA Journal of Information System, Applied, Management, Accounting and Research Jurnal Widya Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Economics, Business and Innovation Research

Habiburrahman HABIBURRAHMAN

Universitas Bandar Lampung

Author-ID : 2552231

Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Social Sciences Other

Published : 28 Documents Claim Missing Document

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Aplikasi Psak No.28 Dalam Kaitannya Dengan Penyajian Laporan Keuangan Asuransi Jiwa (Studi Kasus pada Bumi Putra Magelang) Habiburahman HABIBURRAHMAN; . Jevilie; Riswan RISWAN
Jurnal Akuntansi dan Keuangan Vol 3, No 1 (2012): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v3i1.219

The purpose of this study is to determine whether the financial statements prepared by AJB Insurance Earth Prince can be relied upon conduct analysis of financial statements and to assess whether the results of analysis of financial statements can help leaders in making decisions. The research of the Earth Company 1912 Prince AJB is a life insurance company is the first and oldest in Indonesia, in the presentation of the financial statements has not been able to present the relevant financial reports and reliable in accordance with financial accounting Standards, the company hasnt been Princes of Earth 1912 AJB have full use of analysis of financial statements in accordance with the SAK, so less able to support effective business decision making, especially for corporate leadership in providing financial information to those who need, it looks at the financial statements are presented, the lack of uniformity in terminology and in the implementation of akuntansinya and in obtaining financial data information in the preparation of the financial statements on the company has been optimally and well.

Kebutuhan Dan Ketersediaan Modal Kerja Dalam Hubungannya Dengan Profitabilitas Perusahaan (Studi pada PT. Persada Lampung Raya) Habiburrahman HABIBURRAHMAN; Daniel Hariadi Sunjoto; Riswan RISWAN
Jurnal Akuntansi dan Keuangan Vol 2, No 1 (2011): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v2i1.17

The purpose of this study was to determine how the use of working capital to the company's profitability to fluctuate as well as to determine the exact amount of working capital as needed PT. Lampung Persada Raya. The hypothesis is that "The use of working capital and profitability levels at PT. Persada Raya Lampung Bandar Lampung branch is inefficient".Analysis is performed to determine the optimal amount of working capital is the analysis of sources and uses of working capital, working capital requirements determination analysis, and financial ratios such as liquidity ratios, activity ratios and profitability ratios. The calculations show that the amount of working capital needed by the company is greater than the available working capital. Based on the analysis the authors conclude that the company is likely to experience a shortage of working capital each year. This shows that the company has not been able to optimally manage its working capital in creating maximum profit. Authors suggested the company should be more selective in the use of working capital and more ffective in the management of working capital in order to obtain the optimal profit.

Analisis Sistem Pengendalian Intern Dalam Kaitannya Dengan Keamananharta Perusahaan Pada CV. Kencana Jaya Di Bandar Lampung (Study Kasus pada CV. Kencana Jaya di Bandar Lampung) Habiburrahman HABIBURRAHMAN; Ayu Widia Ningrum; Riswan RISWAN
Jurnal Akuntansi dan Keuangan Vol 3, No 2 (2012): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v3i2.229

Success or failure of the companys management is generally characterized by the ability of management to control the operational activities of the company, so that its implementation in accordance with a predetermined plan.With a good system of internal control, it is expected that the implementation of the operational activities of the company in accordance with existing plans and actions to minimize the harm to the company, so that the goal can be achieved by well planned. The problem with the CV. KENCANA JAYA is increasing doubtful receivables (loss) for 4 (four) periods, while the issue is whether a good internal control system can reduce the risk of CV company property. Kencana Jaya. The purpose of research is to determine how good internal control when connected with the implementation of the internal control system on sales and cash receipts on the CV. Kencana Jaya Bandar Lampung. While the information and consideration in decision making.Data collection methods used, the study of literature and field research while the method of analysis is qualitative analysis. From the results of evaluation of the system of internal control over sales and cash receipts, it can be concluded, that the system of internal control over sales has occurred geminating lending function, order by phone often does not proceed with the purchase order entry, and not proceed with the purchase order entry, and do not miss out any checks before approving loan collection. For it should be held separate sales function with the function of providing credit, also orders must be based on the purchase order, and prior to providing credit approval forged check gets first collection. While the system of internal control over accounts receivable, the company did not make the list and not sending receivable aging statement subscriptions receivable. For the company should make a list of accounts receivable aging and send a statement to the subscription receivable. While the system of internal control over cash, the company did not conduct a physical inspection of cash with a note, either periodic or sudden. Not a list of details receiving money, and physical cash / checks are not kept in a safe place (safe). Therefore the company should always perform a physical examination with a cash account, whether periodical or sudden, make a list of the details of the receipt of money, and keep physical money / checks in a safe place (safe).

Pengaruh Modal Asing Terhadap Kinerja Keuangan (Studi kasus Pada PT. Karya Mandiri Di Bandar Lampung) Habiburrahman HABIBURRAHMAN; Panji Adi Laksana; Haninun HANINUN
Jurnal Akuntansi dan Keuangan Vol 2, No 1 (2011): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v2i1.23

The purpose of this study was to determine the effect of increasing foreign equity to the level of liquidity, solvency and profitability of the company and to determine the trend of the use of foreign capital and the development of liquidity, solvency and profitability. Based on the analysis we concluded that the terms of the current ratio is seen to increase liquidity shows that the increase in current liabilities sector followed by an increase in current assets sector, but if dilikat quick ratio is low, it can be said that the company is too much to invest in inventory. Similarly, if viewed from a low cash ratio indicates that the amount of cash money supply too little or small company when compared to the amount of current debt. Where a moment and ask the creditor to collect the debt payments difficult to meet these obligations, from 2004 to 2006 ratio calculations showed that the decrease in security of the rights of creditors. This is indicated by the decline in the company's solvency ratio of total assets to debt ratio, net worth to debt ratio, proprietory ratio and net worth to debt ratio. This means that the company is in a state insolvabel means the company can not immediately meet long-term financial liabilities if the company is liquidated. Therefore the company improve its capital structure so as to increase the solvency and profitability of the terms of the use of foreign capital to increase profitability. This is due to the large amount of foreign capital invested in the company. Then the company will be able to expand its business, until the target profit (profit) is expected to be achieved due to the amount of capital is in the company increases.

ANALISIS STRATEGI BISNIS DALAM UPAYA MENINGKATKAN PENJUALAN PADA LOVE SHOP BOUTIQUE DI BANDAR LAMPUNG Hendri Dunan; Habiburrahman Habiburrahman; Berka Angestu
Jurnal Manajemen dan Bisnis Vol 11, No 1 (2020): OKTOBER
Publisher : Universitas Bandar Lampung (UBL)

Penelitian ini bertujuan untuk mengetahui Strategi Bisnis yang diterapkan dalam upaya meningkatkan penjualan sudah tepat. Metode penelitian yang digunakan adalah metode penelitian deskriptif kualitatif. Data yang digunakan dalam penelitian ini adalah data primer dan skunder. Teknik pengumpulan data melalui observasi, wawancara, dokumentasi dan penyebaran kuisioner pada Love Shop Boutique. Analisis data yang digunakan pada penelitian ini adalah analisis SWOT (Strength, Weakness, Opportunity and Threat). Dari hasil penelitian ini menunjukkan bahwa strategi yang efektif berdasarkan Analisis Matriks SWOT dan diagram cartesius SWOT dihasilkan strategi SO (Strength- Opportunity) mempunyai skor nilai tertinggi yaitu 4,96 dan berada pada kuadran 1 (Growth Oriented Strategy).

Analisis Pengaruh Rasio Keuangan Terhadap Return Saham (Studi Pada Saham-saham Sektor Agiculture, forestry and fishing yang Terdaftar di Bursa Efek Indonesia Periode 1998-2014) Habiburrahman HABIBURRAHMAN; Handoko Kurniawan
Jurnal Manajemen dan Bisnis Vol 6, No 1 (2015): Oktober
Publisher : Universitas Bandar Lampung (UBL)

Saham adalah tanda bukti kepemilikan atau penyertaan pemegangnya atas perusahaan yang mengeluarkan saham tersebut (emiten). Saham juga merupakan bukti pengembalian bagian atau peserta dalam suatu perusahaan yang berbentuk PT (Perseroan Terbatas). Perusahaan yang berbentuk PT dapat menjual sahamnya kepada masyarakat luas (masyarakat umum), apabila perusahaan tersebut sudah go public. Masalah dalam penelitian ini yaitu: Return saham Perusahaan Agriculture, Forestry and fishing dari tahun 1998-2014 cengderung mengalami penurunan yang semestinya return saham tidak terus-menerus menghasilkan nilai negatif. Berdasarkan beberapa pemaparan dari penelitihan terdahulu tentang faktor-faktor yang mempengaruhi penurunan return saham diantaranya CR, DER, TATO, ROE, dan PBV maka dinilai perlu dilakukan penelitian mengenai pengaruh rasio likuditas,solvabilitas, aktivitas, profabilitas, danpasarsebagai rumusan landasan memperdiksi penurunan return saham. Permasalahan dalam penelitian ini yaitu: Apakah yang menyebabkan menurunnya return saham sektor Agriculture, Forestry and fishing dengan data-data perusahaan yang aktif dari tahun 1998-2014 disebabkan oleh Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover (TATO), Return on Equity(ROE), Price to Book Value (PBV) ? Penelitian ini bertujuan untuk menganalisis pengaruh Rasio Keuangan Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover (TATO), Return On Equity (ROE) dan Price to Book Value (PBV) terhadap Retrun Saham. Jenis data yang digunakan dalam penelitian ini adalah data panel dengan sumber data yang didapat dari Indonesia Capital Market Directory (ICMD) pada perusahaan-perusahaan Agriculture,forestry, and fishing periode 1998-2014. Penelitian ini mengunakan alat analisis SPSS 18 dengan mengunakan Uji normalitas, Uji multikolinearitas, Uji Heteroskedastisitas, Uji autokorelasi, Analisis regresi linear berganda, Koefisien determinasi, Uji F dan Uji t. Hasil dari penelitian ini adalah Rasio Keuangan Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover (TATO), Return On Equity (ROE) dan Price to Book Value (PBV) secara parsial dan simultan tidak memiliki pengaruh yang signifikan terhadap Retrun Saham pada perusahaan Agriculture, forestry, and fishing yang terdaftar di Bursa Efek Indonesia periode 1998-2014.Shares are proof of ownership or share of the holder of the company that issued these shares (issuer). Saham juga merupakan bukti pengembalian bagian atau peserta dalam suatu perusahaan yang berbentuk PT (Perseroan Terbatas). Publicly listed company can sell its shares to the public (general public), if the company go public. The problem in this research are: Return the Company's Agriculture, Forestry and fishing of the year 1998-2014 cengderung decreased return stock should not constantly yielded negative results. Based on some presentation of researches History of the factors influencing the decline in stock returns including CR, DER, TATO, ROE, and PBV it is considered necessary to do research on the influence of the ratio of liquidity, solvency, activity, profabilitas, danpasarsebagai formulation grounding memperdiksi decrease in stock returns. The problem in this research is: What caused the decline in the stock return sector Agriculture, Forestry and fishing with company data that is active from 1998-2014 year due to the Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover ( TATO), Return on Equity (ROE), Price to Book Value (PBV)? This study aimed to analyze the effect of Financial Ratios Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover (TATO), Return on Equity (ROE) and Price to Book Value (PBV) of the Shares Retrun. Data used in this study is panel data with the source data obtained from the Indonesian Capital Market Directory (ICMD) in companies Agriculture, forestry, and fishing period 1998-2014. This study uses analysis tools SPSS 18 by using normality test, multicollinearity Test, Test Heteroskidastity, autocorrelation test, multiple linear regression analysis, coefficient of determination, F test and t test. The results of this study are Financial Ratios Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover (TATO), Return on Equity (ROE) and Price to Book Value (PBV) partially and simultaneously does not have influence significantly to Retrun Shares in companies Agriculture, forestry, and fishing that are listed in the Indonesia Stock Exchange 1998-2014.

Pengaruh Kompetensi Sumber Daya Manusia dan Disiplin Kerja Terhadap Kinerja Pegawai Dinas Bina Marga Dan Bina Konstruksi Provinsi Lampung Habiburrahman Habiburrahman; Ferghina Zhavira
Jurnal Manajemen dan Bisnis Vol 11, No 2 (2021): APRIL
Publisher : Universitas Bandar Lampung (UBL)

Di era indutri 4.0 ini, pentingnya dukungan sumber daya manusia (SDM) yang memiliki kualitas professional menjadi kunci utama dalam tumbuh kembang suatu organisasi, sehingga perlu bagi suatu organisasi dalam hal ini instansi pemerintah untuk bekerja sama dengan semua elemen fungsi manajemen untuk mengembangkan kinerja SDM nya secara terus menerus. Setiap organisasi membutuhkan sumber daya manusia yang mempunyai kompetensi agar dapat memberikan pelayanan yang prima dan bernilai. Dengan kata lain, organisasi tidak hanya mampu memberikan pelayanan yang memuaskan (customer satisfaction), tetapi juga berorientasi pada nilai (customer value) sehingga organisasi tidak semata-mata mengejar pencapaian produktivitas kerja yang tinggi, tetapi lebih pada kinerja dalam proses pencapaiannya. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi SDM dan disiplin terhadap kinerja pegawai pada Dinas Bina Marga dan Bina Konstruksi Provinsi Lampung. Penelitian ini menggunakan metode deskriptif kuantitatif yaitu menggambarkan sifat atau keadaan yang sementara berjalan pada saat penelitian dan memeriksa sebab-sebab dari suatu gejala tertentu. Penelitian ini menggunakan 50 responden penelitian. Ada tiga variabel dalam penelitian ini yaitu: 2 (dua) Variabel bebas (X1 dan X2) dan 1 (satu) variabel terikat dimana Kompetensi SDM (X1) dan Disiplin kerja (X2) sebagai variabel bebas dan Kinerja Pegawai (Y) sebagai variabel terikat. Dari hasil pengolahan data telah berhasil ditemukan jawaban hipotesis yakni sebagai berikut; terdapat pengaruh Kompetensi SDM (X1) terhadap Kinerja Pegawai (Y), dengan tingkat pengaruh (R-square) sebesar 33,9% tingkat pengaruh sebesar 30,9%. Terdapat pengaruh Kompetensi SDM(X1), Disiplin kerja (X2) terhadap Kinerja Pegawai (Y), dengan tingkat pengaruh sebesar 38,8%.

Analisis Pengaruh Produk Domestik Regional Bruto (PDRB) Terhadap Penyerapan Tenaga Kerja Di Provinsi Lampung Habiburrahman HABIBURRAHMAN
Jurnal Manajemen dan Bisnis Vol 3, No 1 (2012): Oktober
Publisher : Universitas Bandar Lampung (UBL)

This research investigates the influence the Regional Gross Domestic Product to employment absorption. The problems in the Lampung Province are low employment absorption, and fluctuated Regional Gross Domestic Product growth . It is not yet known how the contribution Regional Gross Domestic Product to employment absorption The explanatory method is applied in this research which aims to clarify the causal relationship among the variables and to test the hypotheses. The research used time series secondary data of 30 years and was analysed by multivariate linear regression analysis with Ordinary Least Square (OLS) technique using Eviews program of version 7.0.The findings of this research show that the employment absorption also depends on Regional Gross Domestic Product. This research also reveals that the Regional Gross Domestic Product is a strategy to improve the employment absorption in Lampung Province.

Pengaruh Motivasi dan Disiplin Kerja Terhadap Kinerja Pegawai pada Dinas Pendapatan Pengelolaan Keuangan dan Aset (DP2KA) di Kabupaten Way Kanan Habiburrahman HABIBURRAHMAN; Gede Agus Suwantara
Jurnal Manajemen dan Bisnis Vol 4, No 2 (2014): April
Publisher : Universitas Bandar Lampung (UBL)

Peranan fungsi pimpinan dalam motivasi dan disiplin akan sangat menentukan prestasi pegawai. Masalah pada penelitian ini kinerja pegawai yang belum maksimal pegawai bersikap pasif terhadap pekerjaan, kurangnya motivasi, tidak tercapai target, datang terlambat. Permasalahan penelitaian ini yaitu bagaimana pengaruh motivasi dan disiplin kerja terhadap kinerja pegawai pada Dinas Pendapatan Pengelolaan Keuangan dan Aset (DP2KA) Kabupaten Way Kanan?”. Adapun tujuan pada penelitian ini yaitu Untuk mengetahui pengaruh motivasi dan disiplin kerja terhadap Kinerja Pegawai Dinas Pendapatan Pengelolaan Keuangan dan Aset Kabupaten Way Kanan. Metode analisis yang digunakan yaitu metode kualitatif dan kuantitatif. Dalam penelitian ini populasinya berjumlah 68 orang. Hasil penelitian, berdasarkan Uji T secara parsial, Thitung = 13,979 > dari Pvalue 0,000 pada α = 0,005 (5%). Hipotesis yang penulis ajukan tetap diterima artinya terdapat pengaruh positif. Sedangkan hasil Uji F secara simultan, Fhitung 1,067 siknifikansi pada Pvalue = 0,350 artinya nilai Fhitung = 1,067 > dari Pvalue = 0,350. Haasil Analisis kolerasi ganda (R) diperoleh nilai koefisien korelasi simultan yaitu hubungan antara motivasi disiplin dengan kinerja pegawai diperoleh nilai koefisien R sebesar 0,178 berarti secara simultan terdapat hubungan positif antara motivasi dan disiplin kerja dengan kinerja sebesar 0,178 kategori hubungan positif tidak begitu kuat. Sedangkan hasil analisis determinasi (R2) secara simultan besarnya kontribusi diperoleh nilai R skure (R2) sebesar 0,32 atau 3,2 %. Besarnya kontribusi atau sumbangan motivasi dan disiplin kerja terhadap kenaikan dari kinerja pegawai sebesar 3,2% sisanya 96,8% pengaruh dari faktor lain. Berdasarkan hasil analiasis, maka hipotesis yang menyatakan motivasi dan disiplin secara parsial dan simultan berpengaruh positif terhadap kinerja pegawai pada dinas pendapatan pengelolaan keungan dan aset (DP2KA) di kabupaten Way Kanan dapat diterima.The role of the leadership function in motivation and discipline will determine the achievements of employees. The problem in this study the performance of employees who have not been maximum and the employee passively lack of motivation, not reached the target, and came too late. The problem of this research this is How is the influence of motivation and discipline on the performance of employees at the Department of Finance and Asset Management Revenue (DP2KA )in Way Kanan District? The purpose of this research is to determine the effect of motivation and discipline on Employee Performance Management Revenue Finance and Asset Way Kanan District. The analytical method used is qualitative and quantitative methods. In this study population the number 68 people. The results of this study, based on Test T partially, Tscore = 13.979> of pvalue 0,000 at α = 0.005 (5%). While the results of Test F simultaneously, Tscore 1.067 siknifikansi on pvalue = 0.350 means that the value of F = 1.067> of pvalue = 0.350, mean motivation and discipline simultaneously positive effect on the performance of employees. Result Analysis of determination (R) obtained a correlation coefficient simultaneously, namely the relationship between motivation and discipline with employee performance values obtained coefficient R of 0.178 after consultation with the criteria stated above, there is simultaneously a positive relationship between motivation and discipline with a performance of 0.178 categories of relationship positive are not so strong, because it is located between the grades from 0.00 to 0.99. While the results of the analysis of determination (R2) simultaneously amount of the contribution that the value of R skure (R2) of 0.32 or 3.2%. The amount of the contribution or donation of motivation and discipline to the increase of performance of employees by 3.2% the remaining 96.8% of the influence of other factorns. Based on result of analysis the hypothesis is accepted that stated motivation and labor discipline partially and simultaneously positive effect on the performance of employees in The Financial Services and Asset Management Income (DP2KA) in Way Kanan District is accepted.

PENGARUH JOB ROTATION (ROTASI PEKERJAAN), JOB ASSIGNMENT (PENUGASAN PEKERJAAN) DAN MENTORING TERHADAP PROGRAM PENGEMBANGAN TALENTA KARYAWAN PADA PT PERUSAHAAN GAS NEGARA TBK Wendi Purwanto; Tina Miniawati Barusman; Habiburrahman Habiburrahman
VISIONIST Vol 9, No 2 (2020): September
Publisher : Universitas Bandar Lampung (UBL)

Penelitian ini bertujuan untuk mengetahui rotasi pekerjaan, penugasan pekerjaan serta program mentoring terhadap pengembangan talenta di PT Perusahaan Gas Negara Tbk, kemudia menganalisis pengaruh rotasi pekerjaan, penugasan pekerjaan serta program mentoring terhadap pengembangan talenta. Penelitian dilakukan di PT Perusahaan Gas Negara Tbk pada Bulan Mei dan Juni Tahun 2020. Metode analisis data yang digunakan pada penelitian ini adalah regresi linier berganda sedangkan pengujian hipotesis pada penelitian ini menggunakan Uji Validitas, Uji Reabilitas, Regresi Linier Berganda, Koefisien Determinasi (R2) Uji t dan Uji F simultan. Hasl penelitian menunjukan bahwa rotasi pekerjaan memiliki pengaruh secara signifikan terhadap pengembangan talenta, Penugasan pekerjaan tidak berpengaruh secara signifikan terhadap pengembangan talenta serta mentoring berpengaruh secara signifikan terhadap pengembangan talenta. Kemudian rotasi pekerjaan, penugasan pekerjaan dan mentoring berpengaruh secara Bersama-sama terhadap pengembangan talenta.

Co-Authors . Jevilie Astabela Saputri Ayu Widia Ningrum Berka Angestu Bheno Benjiro Falah Zayd Christian Edbert Daniel Hariadi Sunjoto Dea Nurullyah Shabrina Defrizal Eko Juanda Felicia Felicia Feranza Feranza Ferghina Zhavira Gede Agus Suwantara Gray T Handoko Kurniawan Haninun Hellen Magfirah Hendri Dunan Hepiana Patmarina Herayanti, Herayanti Iskandar Ali Alam Ketut Agustomi Linda Wijayanti Maharani Michaellim Michaellim Panji Adi Laksana Puspa Ayu Setianingrum Ricky Wijaya Riswan RISWAN Siti Nur’aini Tina Miniawati Barusman Wendi Purwanto Yuni Afandrianti Maulida

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