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All Journal Jurnal Ilmu Administrasi Bisnis Jurnal Akuntansi dan Keuangan Jurnal Manajemen dan Bisnis International Conference on Law, Business and Governance (ICon-LBG) International Multidiciplinary Conference on Social Sciences (IMCoSS) Visionist Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) Journal of Information System, Applied, Management, Accounting and Research Adzkiya : Jurnal Hukum dan Ekonomi Syariah Dinasti International Journal of Management Science eCo-Buss KONSEP DAN TUJUAN PADA TINJUAN BISNIS SYARIAH Jurnal Ekuilnomi International Journal of Business, Law, and Education Jurnal Sosial dan Teknologi RATIO: Reviu Akuntansi Kontemporer Indonesia International Journal of Education, Social Studies, And Management (IJESSM) Bima Journal : Business, Management and Accounting Journal Jurnal Widya Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) EKONOMIKA45 eCo-Fin JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Studi Akuntansi, Keuangan, dan Manajemen International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Manajemen dan Bisnis (JMB) MABUSS: Journal of Management, Business and Social Sciences Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Economics, Business and Innovation Research
HABIBURRAHMAN, Habiburrahman
Universitas 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 Neuroscience Social Sciences Other

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THE EFFECT OF RISK-BASED INTERNAL AUDIT (RBIA) IMPLEMENTATION ON AUDIT QUALITY DURING THE COVID-19 PANDEMIC Suprayogi, Bambang; Habiburahman, Habiburahman; Nilwan, Afrizal
Journal of Management, Business and Social Sciences Vol. 2 No. 1 (2024): January
Publisher : Program Studi Magister Manajemen

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

Abstract

The goal of this study was to ascertain whether the deployment of risk-based internal audits at the National Social Security Agency for Employment or BPJS Ketenagakerjaan has an impact on audit quality during the Covid-19 pandemic. The subject of this study was a sample of 73 respondents who worked as auditors for the National Social Security Agency for Employment or BPJS Ketenagakerjaan Internal Supervisory Unit. Based on the findings of this research, the use of risk-based internal audit with indicators identifying universal audit, type of audit, risk audit, data nature audit, and these three intensity positions during the Covid-19 pandemic. During the pandemic, there was a positive and significant impact on the quality of audits at the BPJS Employment Internal Monitoring Unit, the National Social Security Agency for Employment. Changes to audit rules, as well as artificial intelligence training, network security and development of data functions, can all be done to improve the quality of auditor human resources and combat the impact of Covid 19 on audit quality.
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Sub Sektor Food And Beverage Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022 Extevanus, Leonaldo; Habiburahman, Habiburahman
Journal of Information System, Applied, Management, Accounting and Research Vol 8 No 1 (2024): JISAMAR (December-February 2024)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v8i1.1440

Abstract

This research aims to determine the influence of Value added Capital employed (VACA), Value added Human capital (VAHU) and Structural capital Value added (STVA) together on the Financial Performance of Manufacturing Companies in the Food and Beverage Sub Sector listed on the Indonesia Stock Exchange for the period 2019-2022. The data source in this research is secondary data, namely the annual financial reports (Annual Report) of food and beverage companies listed on the Indonesia Stock Exchange which report their finances for 2019-2022. This analysis uses calculations through statistical methods. Based on its type, this research uses a quantitative method approach with panel data analysis tools. Based on the population and sample, this research focuses on manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange during the period 2017 to 2020, namely 12 companies. Value added capital employed (VACA), value added human capital (VAHU) and structural capital value added (STVA) together influence the return on assets of manufacturing companies in the food and beverage sub-sector listed on the IDX for the 2019-2022 period.
Analisis Pengaruh Harga dan Kualitas Produk terhadap Keputusan Pembelian Pakaian Bekas Pasar Perumnas Way Halim (Studi Kasus pada Thrift Bylels) Wahyuni, Lela Putri; Habiburahman
Jurnal EMT KITA Vol 9 No 2 (2025): APRIL 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v9i2.3782

Abstract

The purpose of this study was to find out how the influence of buying used clothes at thrift bylels Pasar Perumnas Way Halim has on the price and quality of the product. This study uses quantitative research with a sample of fifty thrift bylels used clothing store customers. SPSS version 26 is used for research results. In this study, descriptive analysis and multiple linear regression were used to test the validity, reliability, coefficients and determination, partial and simultaneous tests on the data. The research findings show that purchasing decisions are influenced by product quality and price.
Factors that Influence Customer Satisfaction with Kitha Sukardi Hamdani's Geprek Chicken Tarigan, Natalia Karolina; Habiburahman, Habiburahman
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.v5i1.595

Abstract

This study will identify and analyze the elements that influence consumer satisfaction at Ayam Geprek Kitha Sukardi Hamdani. This study uses an unknown number of consumers of Crushed Chicken Kitha Sukardi Hamdani, so the sampling approach used is the theory of hair, and the research sample is 100 consumers. Researchers collect data from primary sources, especially questionnaire given to respondents, then tested using SPSS version 25 with multiple linear regression tests, determinants tests, partial tests, simultaneous tests. assessing research conclusion using multiple linear analysis. Based on the results of the study, it is clear that all elements, including product quality, price, location, and service quality, can affect consumer satisfaction at Ayam Geprek This is the story of Kitha Sukardi Hamdani.
Pengaruh Tugas Pokok Fungsi dan Motivasi Kerja Terhadap Kinerja Pegawai Pada Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kabupaten Lampung Tengah Herayanti, Herayanti; Habiburahman, Habiburahman
VISIONIST Vol 13, No 2 (2024): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jmv.v13i2.4218

Abstract

Penelitian ini bertujuan untuk mengkaji secara mendalam pengaruh tugas pokok fungsi dan motivasi kerja terhadap kinerja pegawai pada Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kabupaten Lampung Tengah. Sumber daya manusia sebagai penggerak utama organisasi memerlukan tugas pokok dan fungsi yang jelas, serta motivasi kerja yang memadai untuk mencapai kinerja yang optimal. Penelitian ini menggunakan metode deskriptif kuantitatif, dengan analisis regresi linier berganda untuk menguji pengaruh variabel independen baik secara parsial maupun simultan terhadap variabel dependen. Data dikumpulkan melalui kuesioner yang telah diuji validitas dan reliabilitasnya, melibatkan 79 responden yang merupakan pegawai BPKAD Kabupaten Lampung Tengah. Hasil penelitian menunjukkan bahwa tugas pokok fungsi memiliki pengaruh positif yang signifikan terhadap kinerja pegawai, dengan setiap peningkatan tugas pokok fungsi akan meningkatkan kinerja secara signifikan. Demikian pula, motivasi kerja terbukti memberikan pengaruh positif yang signifikan terhadap kinerja, di mana pegawai yang memiliki motivasi tinggi menunjukkan kinerja yang lebih baik. Secara simultan, tugas pokok fungsi dan motivasi kerja bersama-sama memberikan pengaruh positif yang sangat kuat terhadap kinerja pegawai, dengan koefisien determinasi mencapai 88,3%. Hal ini menunjukkan bahwa tugas pokok fungsi dan motivasi kerja memainkan peran yang sangat penting dalam menentukan keberhasilan pegawai dalam melaksanakan tugasnya. Implikasi dari penelitian ini menegaskan pentingnya peningkatan pemahaman dan pelaksanaan tugas pokok fungsi, terutama melalui pembinaan teknis yang berkesinambungan, serta pengembangan motivasi kerja yang mencakup aspek material dan non-material. Langkah-langkah ini diharapkan dapat meningkatkan kinerja pegawai secara keseluruhan, mendukung tercapainya tujuan organisasi secara efektif dan efisien.
Analisis Pengaruh Harga dan Kualitas Produk terhadap Keputusan Pembelian Pakaian Bekas Pasar Perumnas Way Halim (Studi Kasus pada Thrift Bylels) Wahyuni, Lela Putri; Habiburahman
Jurnal EMT KITA Vol 9 No 2 (2025): APRIL 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v9i2.3782

Abstract

The purpose of this study was to find out how the influence of buying used clothes at thrift bylels Pasar Perumnas Way Halim has on the price and quality of the product. This study uses quantitative research with a sample of fifty thrift bylels used clothing store customers. SPSS version 26 is used for research results. In this study, descriptive analysis and multiple linear regression were used to test the validity, reliability, coefficients and determination, partial and simultaneous tests on the data. The research findings show that purchasing decisions are influenced by product quality and price.
Pengaruh Pengetahuan Investasi, Risiko, dan Motivasi Mahasiswa/i Terhadap Minat Berinvestasi Pada Aplikasi Bibit : (Studi Kasus Pada Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Bandar Lampung) Habiburahman Habiburahman; Widya Puja Kesuma
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 1 (2023): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i1.1863

Abstract

This study is intended to see how knowledge of investment, risk, and motivation impact on student investment interests at 2019 industry-city university economics and business students, 2020, and 2021 in Bibit applications. The kind of study used was quantitative with sample retrieval using survey data to provide a sample of 35 respondents. Data analysis techniques use description and linear regression analysis and testing of research instruments using validity and religious tests. Research shows that there is no knowledge of investment in the students' investment interest in seed applications, no risk influence on the student investment interest in seed applications, and there is a motivating influence on the student investment interest in Bibit apps.
Pengaruh Media Sosial dan Gaya Hidup Terhadap Perilaku Konsumtif Generasi Z Pada Pembelian Sneakers: (Studi Kasus Pada Mahasiswa Universitas Bandar Lampung) Try Oustin; Habiburahman Habiburahman
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 1 (2023): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i1.1872

Abstract

This study aims to determine the effect of social media and lifestyle on the consumptive behavior of the Z generation in purchasing sneakers. This type of research uses qualitative research by distributing questionnaires to students at Bandar lampung university with total of 52 respondents.the results of this study indicate the social media influences consumptive behavior. Generation Z in purchasing sneakers while lifestyle variables have no effect on the consumptive behavior of generation Z in purchasing sneakers.
Pengaruh Sikap Terhadap Uang Dan Kontrol Diri Terhadap Perilaku ManajemenKeuangan Mahasiwi Rantau Kost Putri Griya Hijau Cindy Maxentia; Habiburahman Habiburahman
Jurnal Ekuilnomi Vol. 7 No. 1 (2025): Ekuilnomi Vol 7(1) Februari 2025
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hbqzyy42

Abstract

Sikap yang bijaksana dalam keuangan serta kemampuan dalam mengendalikan diri,sangat penting dalam mengembangkan perilaku pengelolaan keuangan, terutama bagi yang merantau, dihadapkan dengan tantangan dalam mengelola keuangan terbatas dari orang tua. Tujuan pada penelitian ini untuk menganalisis pengaruh sikap terhadap uang dan kontrol diri terhadap prilaku manajemen keuangan mahasiswi rantau kost Putri Griya Hijau. Populasi sebanyak 40 responden yakni mahasiswi di Kost Putri Griya Hijau, dengan menggunakan teknik sensus. Dimana seluruh mahasiswi di Kost Putri Griya Hijau terdapat 40 orang yang diikutsertakan. Data dikumpulkan melalui kuesioner. Metode yang diterapkan yakni pengujian, uji asumsi klasik, uji regresi linier berganda, uji hipotesis, uji koefisien determinasi. Hasil yang diperoleh yaitu, tidak terdapatnya pengaruh signifikan Sikap terhadap uang terhadap Perilaku manajemen keuangan mahasiswi rantau Kost Putri Griya Hijau, dan terdapatnya pengaruh kontrol diri terhadap Perilaku manajemen keuangan mahasiswi rantau Kost Putri Griya Hijau secara parsial. Hasil uji F menyatakan, Sikap Terhadap Uang dan Kontrol Diri terdapat pengaruh signifikan terhadap Perilaku Manajemen Keuangan Mahasiswi rantau kost Putri Griya Hijau
Analysis Strategy Marketing In Increasing Sales During The Covid-19 Pandeml In Burger King Bandar Lampung Sidauruk, Antonius; Habiburahman, Habiburahman
BIMA Journal (Business, Management, & Accounting Journal) Vol. 4 No. 1 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.1.121-128

Abstract

Burger King is a fast food product that generally comes from outside the country, so the taste is different from the taste of local food. Therefore, the Burger King industry is familiarizing flavors with Indonesia, such as making beef burgers with rendang flavor and serving the menu with rice. Raja Bandar Lampung. This research uses a qualitative study procedure. The information analysis uses SWOT analysis. Based on the results of studies and reviews, it can be concluded that the results of the study put the marketing strategy in quadrant I which is called the development and development strategy. The average cell for the IFE matrix and the average cell for the EFE matrix. This position allows the owner to carry out intensive strategies and integrative strategies. Intensive strategies include: market penetration by expanding the market share by marketing/promoting Burger King products, market development by expanding the market share geographically to new areas and product development by customizing Burger King products, this is usually attempted when the product is in position. he is sick and tired. In quadrant I, there are integrative strategies, namely forward integration, backward integration and horizontal integration.
Co-Authors . Defrizal . Jevilie A.A, Iskandar Abdul Basit Achmad Subing Afrizal Nilwan Agira, Fajar Chema Andala Rama Putra Barusman Anggrita Denziana Anisa Pitri Sahir Astabela Saputri Ayu Widia Ningrum Berka Angestu Bheno Benjiro Falah Zayd Christian Edbert Christoper Arianto Cindy Maxentia Daniel Hariadi Sunjoto Dea Nurullyah Shabrina Dirwansyah Sesunan Djerica Fitria Adinda S Raya Djuanda Eko Juanda Eliza Eliza Ely Sabeth San Aprila Erisabet, Feni Extevanus, Leonaldo Febriyani, Selvi Felicia Felicia Feranza Feranza Ferghina Zhavira Fitri, Diva Annisa Gede Agus Suwantara Gray T Handoko Kurniawan Haninun Hellen Magfirah Hendri Dunan Hepiana Patmarina Herayanti, Herayanti Herry Goenawan Soedarsa Iskandar Ali Alam Julio Cheppy Maulidi Ketut Agustomi Lidya Rista Sela Linda Wijayanti M. Emil Rachman M. Yusuf S. Barusman Maharani Michaellim Michaellim Muhammad Saputra, Rizky Niesfu Syakhra Oktaria, Eka Travilta Oktaviani Panji Adi Laksana Puspa Ayu Setianingrum Rahmah Imani Raras, Pungky Nanda Rianto Rianto Ricky Wijaya Ricky Wijaya RISWAN, Riswan Saifur Rahman Selfia Alke Mega, Selfia Alke Setiarso Setiarso Sidauruk, Antonius Sinung Hendratno Siti Fauziah Siti Nur’aini Suprayogi, Bambang Surya Mulyawan Tantri Oktarini Tarigan, Natalia Karolina Tiara Clarissa Gunawan Tina Miniawati Barusman Try Oustin Umpusinga, Hasrun Afandi Wahyuni, Lela Putri Wendi Purwanto Wenfa Noviati Wijaya Widya Puja Kesuma Winarni Winarni Yuni Afandrianti Maulida