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Analisis Anggaran Pendapatan dan Belanja Daerah (APBD) Kota Bandar Lampung . Habiburrahman; Rahmah Imani
Jurnal Manajemen dan Bisnis Vol 6, No 2 (2016): April
Publisher : Universitas Bandar Lampung (UBL)

Anggaran pendapatan dan Belanja Daerah (APBD) merupakan rencana keuangan tahunan pemerintah daerah yang dibahas dan disetujui bersama Dewan Perwakilan Rakyat Daerah (DPRD) dan ditetapkan dengan peraturan daerah. Masalah dalam penelitian ini yaitu: (1) Anggaran seringkali dibuat lebih kecil dari potensi pendapatan yang mungkin dapat diperoleh. Hal ini dilakukan agar realisasi anggaran pendapatan lebih besar jumlanya dari anggaran pendapatan yang telah dibuat, serta anggaran belanja dibuat lebih besar dari potensi realisasi yang dapat dicapai. Hal ini berakibat terjadi inefisiensi anggaran. (2) Para pengguna laporan keuangan kebanyakan tidak mampu memahami akuntansi dan kurang dapat memahami serta mengintepretasikan laporan realisasi anggaran, sehingga perlu analisis kinerja keuangan yang dapat menjadi alat bantu untuk memudahkan para pengguna laporan keuangan dalam memahami dan mengintepretasikan laporan realisasi anggaran. Adapun Rumusan masalah dalam penelitian ini adalah: “bagaimana kinerja keuangan APBD Kota Bandar Lampung ? Penelitian ini bertujuan untuk menganalisis APBD Kota Bandar Lampung periode tahun 2013-2015. Dengan menggunakan Rasio Kemandirian, Rasio Efektivitas, dan Rasio Efisiensi, Share dan Growth. Hasil penelitian rata-rata rasio kemandirian Kota Bandar Lampung berada pada pola hubungan konsultatif. Namun tingkat efektivitas pengelolaan keuangan daerah Kota Bandar Lampung terbilang sangat efektif. Sedangkan tingkat efisiensi pengelolaan keuangan daerah masih terbilang kurang efisien. Kondisi keuangan pemerintah Kota Bandar Lampung masih belum ideal ,hal ini dapat dilihat dari sumbangan PAD terhadap total belanja (share) masih rendah namun pertumbuhan (growth) PAD tinggi. Ini menunjukan bahwa daerah mempunyai potensi untuk meningkatkan peran PAD terhadap total belanja.Budget revenue and Expenditure (APBD) is an annual financial plan of the local government were discussed and agreed with the Regional Representatives Council (DPRD) and set by local regulations. The problem in this research are: (1) The budget is often made smaller than the potential revenue that may be obtained. This is done so that the realization of the budget revenues greater jumlanya of budget revenue that has been created, as well as the budget is made larger than the realization of the potential that can be achieved. This resulted in inefficiency budget. (2) The users of financial statements mostly unable to understand the accounting and less able to understand and interpret the budget realization report, so it is necessary that financial performance analysis can be a tool to enable users of financial statements in understanding and interpreting the budget realization report. The formulation of the problem in this research is: "how the financial performance Bandar Lampung city budget? This study aimed to analyze the budget Bandar Lampung-year period 2013-2015. By using the ratio of Independence, Ratio Effectiveness and Efficiency Ratio, Share and Growth. The results of the study the average ratio of the independence of Bandar Lampung is located on the consultative relationship patterns. But the level of effectiveness of the financial management of Bandar Lampung is fairly effective. While the level of efficiency of financial management is relatively less efficient. The financial condition of the government of Bandar Lampung is still not ideal, it can be seen from PAD contribution to the total expenditure (share) is still low but growth (growth) high PAD. This shows that the region has the potential to enhance the role of local revenue to total spending.

FOREIGN DEBT MANAGEMENT ANALYSIS AND IMPACT ON ECONOMIC GROWTH Habiburrahman HABIBURRAHMAN
International Conference On Law, Business and Governance (ICon-LBG) 2016: 3th IConLBG
Publisher : UBL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (828.226 KB)

In an effort to achieve prosperity and welfare of the people needed a high economic growth, it is Necessary for development in all areas including physical infrastructure development such as Infrastructure and other development projects which are investments that pretty much need of funds, not to mention the financing needs of others as listed in the state budget, also necessary to balance the Balance of payments. Meanwhile if domestic savings are not enough to finance all the investment required And the source for financing the state budget is not sufficient, the balance of payments (balance of Payment) is not balanced then the foreign debt be an alternative to cover the shortage of development funds.

The Influences of Investment Towards Regional Gross Domestic Product (RGDP) in Lampung Province Habiburrahman HABIBURRAHMAN
International Multidiciplinary Conference on Social Sciences (IMCoSS) Vol 1 (2015): 3rd IMCoSS 2015
Publisher : Bandar Lampung University

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This study examines the effect of investment to RGDP. Problems in Lampung province is RGDP growth and investment that fluctuates. It has not been known yet how the contribution of investment to RGDP. By knowing the contribution of these factors, policies can be formulatedto attract investors to invest in Lampung Province. This research used explanatory method that aims to explain the causal relationship between variables and test the hypotheses. This research used secondary data in the form of time-series data for 33 years using simple linear regression analysis with the technique of Ordinary Least Square (OLS) by using the Eviews program version 7.0. The research findings showed that the increase in RGDP relies on investment. Furthermore, this study also found out that increasing the investment is a strategy to increase the RGDP in Lampung Province.

Pengaruh Human Relations dan Pengawasan Terhadap Semangat Kerja Pegawai . Habiburrahman; Abdul Basit; Anggrita Denziana
VISIONIST Vol 2, No 2 (2013): September
Publisher : Universitas Bandar Lampung (UBL)

Part and Equipment General Secretariat Way Kanan District has a fairly complex functions in managing household affairs of local government Way Kanan district, and the success of these tasks can not be separated from the whole human element involved. The problem in this research is: Is there a relationship between human relations (human relations) and monitoring the employee morale at the General Section and Equipment Regional Secretariat Way Kanan regency. The purpose of this study are: To determine whether or not the relationship between human relations (human relations) and monitoring the employee morale at the General Section and Equipment Regional Secretariat Way Kanan regency and how much influence. The results of qualitative analysis of each indicator, are all indicators of human relationships (human relations) of the employee morale is in good enough categories, for monitoring indicators of morale is in pretty good category. Conclusion: There is a positive but very low between human relationships (human relations) (X1) of the employee morale shown by the correlation coefficient of 0.007, then there is a positive relationship, but very low among controls (X2) to the morale of staff indicated by the correlation coefficient of 0.110. There are positive relationships and in the category of being between human relationships (human relations) (X1) and controls (X2) jointly to the employee morale at the General Section and Equipment Regional Secretariat Way Kanan district indicated by the multiple correlation coefficient (R ) of 0.460. Bagian Umum dan Perlengkapan Sekretariat Daerah Kabupaten Way Kanan memiliki fungsi yang cukup kompleks dalam mengurus urusan rumah tangga pemerintah daerah Kabupaten Way Kanan, dan keberhasilan tugas tersebut tidak terlepas dari keseluruhan unsur manusia yang terlibat didalamnya. Permasalahan dalam penelitian ini adalah : Apakah terdapat hubungan antara hubungan manusiawi (human relations) dan pengawasan dengan semangat kerja pegawai pada Bagian Umum dan Perlengkapan Sekretariat Daerah Kabupaten Way Kanan. Tujuan penelitian ini adalah : Untuk mengetahui ada atau tidaknya hubungan antara hubungan manusiawi (human relations) dan pengawasan dengan semangat kerja pegawai pada Bagian Umum dan Perlengkapan Sekretariat Daerah Kabupaten Way Kanan serta seberapa besar pengaruhnya. Hasil analisis kualitatif terhadap setiap indikator, adalah dari semua indikator hubungan manusiawi (human relations) terhadap semangat kerja pegawai terletak pada kategori cukup baik, untuk indikator pengawasan terhadap semangat kerja terletak pada kategori cukup baik. Kesimpulannya : Terdapat hubungan yang positif tetapi sangat rendah antara hubungan manusiawi (human relations) (X1) terhadap semangat kerja pegawai yang ditunjukkan oleh koefisien korelasi sebesar 0,007, kemudian terdapat hubungan yang positif tetapi sangat rendah antara pengawasan (X2) terhadap semangat kerja pegawai yang ditunjukkan oleh koefisien korelasi sebesar 0,110. Terdapat hubungan yang positif dan dalam tingkat kategori sedang antara hubungan manusiawi (human relations) (X1) dan pengawasan (X2) secara bersama-sama terhadap semangat kerja pegawai pada Bagian Umum dan Perlengkapan Sekretariat Daerah Kabupaten Way Kanan yang ditunjukkan oleh koefisien korelasi berganda (R) sebesar 0,460.

Efektivitas Program Competency Based Training dalam Meningkatkan Kualitas Aparatur Pemerintah . Habiburrahman; M Yusuf S Barusman
VISIONIST Vol 1, No 2 (2012): September
Publisher : Universitas Bandar Lampung (UBL)

In order to respond the demand of society to implement good governance, government makes a basic change in institution especially in improving the quality of government apparatus. It implements through training and education program especially to improve knowledge, skills, and attitide that reflect the competency. This training and education program is named competency based training (CBT). The objectives of this research are to evaluate CBT program and to know the effectiveness of CBT program that implemented by the agency of training and education at Lampung Province. Result of this research shows that the implementation success of CBT program is adequate. The effectiveness of this CBT program is adequate to improve the quality of government apparatus.Dalam rangka merespon berbagai tuntutan masyarakat untuk menyelenggarakan pemerintahan yang baik (Good Governance), pemerintah mengadakan perubahan-perubahan mendasar dibidang kelembagaan pemerintah melalui peningkatan kualitas aparatur pemerintah. Bentuk upaya peningkatan kualitas aparatur pemerintah yang dimaksud adalah pendidikan dan pelatihan (diklat). Diklat dilakukan untuk meningkatkan pengetahuan (knowledge), keterampilan (skills), sikap (attitude) sebagai refleksi dari penguasaan kompetensi tertentu. Diklat semacan ini disebut dengan pelatiihan berbasis kompetensi atau Competency Based Taining (CBT). Penelitian ini bertujuan untuk mengevaluasi pelaksanaan program CBT dan untuk mengetahui efektivitas diklat CBT yang dilaksanakan oleh Badan Diklat Daerah Propinsi Lampung. Dari hasil penelitian diketahui bahwa pelaksanaan program diklat CBT cukup berhasil dan cukup efektif dalam upaya meningkatkan kualitas aparatur pemerintah.

Pengembangan Ekonomi Syari’ah Bagi Usaha Kecil dan Menengah dalam Menghadapi Krisis Finansial Global . Habiburrahman
VISIONIST Vol 3, No 1 (2014): Maret
Publisher : Universitas Bandar Lampung (UBL)

Great financial crisis going on in the United States, a major disaster in the financial sectors. Indonesia is no exception affected sector small and medium businesses. Various efforts to restore the national economy, the government has done a lot, but signs of economic recovery has not been seen. The difficulty of the national economic recovery, probably mainly due to the lack of frameworks (framework) that systematic and can be used as a reference for restoring economic conditions. The author has confidence that the financial system and Islamic banking excellence mempuyai better system than the Western financial system berasaskan usury. The solution offered is to regulate the financial sector in order to stay away from all the transactions that contain usury, including virtual transactions in the money market.Krisis keuangan hebat sedang terjadi di Amerika Serikat, sebuah bencana besar di sektor ekonomi keuangan. Indonesia juga terkena dampaknya tak terkecuali sektor usaha kecil dan menengah. Berbagai upaya untuk memulihkan ekonomi nasional, telah banyak dilakukan pemerintah, namun tanda-tanda pulihnya perekonomian belum juga kelihatan. Sulitnya pemulihan ekonomi nasional, barangkali terutama disebabkan oleh tidak adanya kerangka (framework) yang sistematis dan dapat dijadikan sebagai acuan untuk memulihkan kondisi perekonomian. Penulis mempunyai keyakinan bahwa sistem keuangan dan perbankan Islam mempuyai keunggulan system yang lebih baik dibandingkan dengan sistem keuangan Barat yang berasaskan riba. Solusi yang ditawarkan adalah mengatur sektor finansial agar menjauhi dari segala transaksi yang mengandung riba, termasuk transaksi-transaksi maya di pasar uang.

Pengaruh Perubahan Aktiva Tetap Terhadap Kinerja Bank Sinung Hendratno; M. Achmad Subing; . Habiburrahman
VISIONIST Vol 2, No 1 (2013): Maret
Publisher : Universitas Bandar Lampung (UBL)

Management policy about fixed assets turnover is one of policy to gain organization goals and performance. PT Bank Negara Indonesia Tbk is one of financial institutions that use the fixed assets turnover as indicator for its performance. The aims of this research are (1) to analyze the influence of fixed assets turnover to performance of PT Bank Negara Indonesia Tbk at Tanjung Karang Branch Office; (2) to analyze the role of fixed assets turnover based budget to improve its performance. Data and information that be used in this research is analyzed by qualitative and quantitative method. The result of this research shows that the fixed assets turnover influences the performance of PT Bank Negara Indonesia Tbk. Its influence is -0.859 for the fixed assets turnover before tax and 0.975 for the fixed assets turnover after tax. The role of the fixed assets turnover in improving the performance of PT Bank Negara Indonesia Tbk is significant due to the budget of fixed assets turnover have function and utilization as tool for controlling fixed assets turnovers.Kebijakan manajemen terkait dengan aktiva tetap merupakan salah satu kebijakan yang sangat penting bagi pencapaian tujuan perusahaan dan peningkatan kinerjanya. PT Bank Negara Indonesia Tbk merupakan salah satu perusahaan yang menggunakan perubahan aktiva tetap sebagai salah satu indikator kinerja perusahaannya. Tujuan penelitian ini adalah (1) mengetahui besar pengaruh Perubahan Aktiva Tetap dalam peningkatan kinerja PT Bank Negara Indonesia (Persero) tbk Cabang Tanjung Karang; dan (2) mengetahui peranan Perubahan Aktiva Tetap berdasarkan anggaran Perubahan Aktiva Tetap dalam meningkatkan kinerja perusahaan. Data dan informasi dalam penelitian ini dianalisis secara kualitatif dan kuantitatif. Hasil penelitian menunjukkan bahwa terdapat pengaruh Perubahan Aktiva Tetap terhadap peningkatan kinerja PT Bank Negara Indonesia (persero) tbk Cabang Tanjung Karang, yaitu sebesar -0,859 terhadap variable Perubahan Laba Sebelum Pajak dan sebesar 0,975 terhadap variable Perubahan Penjualan setelah pajak. Perubahan Aktiva Tetap sangat berperan dalam peningkatan kinerja PT Bank Negara Indonesia (persero) tbk Cabang Tanjung Karang dikarenakan Anggaran Perubahan Aktiva Tetap memiliki fungsi dan kegunaan sebagai alat pengendalian Aktiva Tetap.

Pengaruh Rasio Profitabilitas Terhadap Volume Perdagangan Saham Iskandar AA; . Habiburrahman; Dirwansyah Sesunan
VISIONIST Vol 2, No 1 (2013): Maret
Publisher : Universitas Bandar Lampung (UBL)

Profitability ratio was an analysis of financial statement that was very attractive to stock investors. The influence of profitability ratio on the performance of the company's stock was interesting to be studied. The purposes of this research was to analyze the profitability ratio, stock trading volume, and the influence of profitability ratio to the volume of stock sales at PT Metrodata Electronics, Tbk. The results showed that during 2001 – 2008 three profitability ratio (profit margin on sales, return on total assets and return on equity ) showed a declining trend, while basic earnings power ratio showed an upward trend. Stock trading volume PT. Metrodata Electronics, Tbk during 2001 - 2008 showed an upward trend although normally decline. Profitability ratios PT. Metrodata Electronics, Tbk during 2001 - 2008 did not significantly affect the volume of stock trading.Rasio profitabilitas (profitability ratio) merupakan analisis laporan keuangan yang sangat menarik bagi investor saham. Pengaruh rasio profitabilitas terhadap kinerja saham perusahaan merupakan hal menarik untuk dikaji. Tujuan penelitian ini adalah untuk menganalisis rasio profitabilitas, volume perdagangan saham, serta pengaruh rasio profitabilitas terhadap volume penjualan saham di P.T. Metrodata Electronics, Tbk. Hasil penelitian menunjukkan bahwa selama periode 2001 – 2008 tiga rasio profitabilitas (profit margin on sales, return on total assets dan return on equity) menunjukkan kecenderungan yang menurun, sedangkan rasio basic earning power menunjukkan kecenderungan yang meningkat. Volume perdagangan saham P.T. Metrodata Electronics, Tbk selama kurun waktu 2001 – 2008 menunjukkan kecenderungan yang meningkat walaupun secara normal mengalami penurunan. Rasio profitabilitas P.T. Metrodata Electronics, Tbk selama kurun waktu 2001 – 2008 tidak berpengaruh nyata terhadap volume perdagangan saham.

STRATEGI PEMASARAN DI MASA PANDEMI COVID-19 UNTUK MENINGKATKAN PENJUALAN (STUDI KASUS UMKM DAPUR UMI DI DESA MUARA JAYA KABUPATEN LAMPUNG BARAT) Lidya Rista Sela; Habiburrahman Habiburrahman
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan Vol. 1 No. 7 (2022): June
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v1i7.122

Dapur Umi is one of the small and medium sized micro enterprises positioned in Muara Jaya Village, West Lampung Regency. However taking benefit of the booklet of the COVID-19 pandemic has had a large effect on Dapur Umi enterprise continuity. Dapur Umi, which formerly opened a store close to an excessive college (SMA), is now pressured to shut because of the Covid pandemic, which has required anybody to live at domestic. But, Dapur Umi maintains to run his enterprise with continual use until now via promoting at domestic thru net. With online sales that Dapur Umi will undertake as an end result, they could retain to live on and reply higher to modifications within the enterprise weather, specifically throughout this Covid-19 pandemic. The reason of this remark is to discover the maximum suitable advertising methods carried out in Dapur Umi amid the Covid-19 pandemic and analyze the limitations Dapur Umi faces at some stage in the Covid-19 pandemic of this studies layout makes use of analytical techniques qualitatively. The outcomes of the examine display that for UMKM to live on, enterprise actors want to make enterprise choices, mainly in the discipline of marketing. The advertising method being f shed via Dapur Umi to sustain its business for the duration of the COVID-19 pandemic consists of product strategies, pricing techniques, merchandising tactics and placement processes. The obstacle for Dapur Umi to put into effect an advertising approach in order that it may live on at some point of the Covid-19 pandemic is the drop in clients because of the shortage of.

The Influence Of Business Interest And Social Media On Student Entrepreneurship Tiara Clarissa Gunawan; Habiburrahman Habiburrahman
International Journal of Economics, Business and Innovation Research Vol. 3 No. 05 (2024): International Journal of Economics, Business and Innovation Research (IJEBIR)
Publisher : Cita konsultindo

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This research aims to find out and analyze the influence of business interest and social media on entrepreneurship in Management Study Program students at Bandar Lampung University. This research used a population of 168 Bandar Lampung University students, and the sample taken from this research was 25% of the 168 students so that 42 students were determined as the research sample, however, to make the research easier the researcher determined 50 students as research in order to get more answers. varies. In collecting data sources, researchers use primary data sources, namely questionnaires that will be distributed to respondents, then the results of the research will be tested using multiple linear analysis, coefficient of determination test, t test and F test. Based on the research results, business interest and social media are both partial and second ANOVA have a significant effect on entrepreneurship among Economics and Business Students class of 2020 at Bandar Lampung University.

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