Article Per Year (5 Year)
p-Index From 2021 - 2026
4.597
P-Index
This Author published in this journals
All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL PENDIDIKAN TAMBUSAI JURNAL PUNDI Bilancia : Jurnal Ilmiah Akuntansi Jurnal Manajemen dan Bisnis Jayakarta Jurnal Abdi Insani JBMR: Journal of Business and Management Review UPI YPTK Journal of Business and Economics Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Ipteks Terapan : research of applied science and education Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Education and Counseling Journal Jurnal Ekonomika Dan Bisnis Journal Of Science Education And Management Business Kasta: Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Indonesian Journal of Contemporary Multidisciplinary Research Economica: Journal of Economic and Economic Education JAT (Journal of Accounting and Tax) JEBD Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Manajemen Dan Kewirausahaan Management Studies and Business journal
Yosi Puspita Sari
Universitas Putra Indonesia YPTK Padang
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 28 Documents
Search

 1   2   3 
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP INCOME SMOOTHING DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN PERKEBUNAN YANG TERDAFTAR DI BEI Selvi Yona Sari; Fony Desvira Ningsih; Yosi Puspita Sari; Muhammad Podrinal
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 1 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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

Abstract

This study aims to determine the effect of returns on equity, net profit margins, and debt to assets of the Indonesia Stock Exchange that require transition earnings both partially and simultaneously by increasing the size of the company as a moderating variable.This study uses companies listed on the Indonesia Stock Exchange from which were used as samples. The results in this study indicate that a portion of equity, debt to purchase is significant to income smoothing. While the net profit margin is not significant for income smoothing. Along with the same or which shows the return on equity, net income, and debt to assets that are significant to income smoothing and firm size used as a moderating variable in income smoothing. Where company size based on research results weakens the positive relationship between equity and profit. Strengthening the relationship between net profit margins and income smoothing and positive relationships with assets and income smoothing. Penelitian ini bertujuan untuk mengetahui pengaruh return on equity, margin laba bersih, dan utang terhadap aset Bursa Efek Indonesia yang berpengaruh perataan laba baik secara parsial maupun simultan dengan penambahan ukuran perusahaan sebagai variabel moderasi.Penelitian ini menggunakan delapan perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia dari tahun yang digunakan sebagai sampel. Hasil dalam penelitian ini menunjukkan bahwa secara parsial pengembalian ekuitas, hutang terhadap aktiva berpengaruh signifikan terhadap perataan laba. Sedangkan margin laba bersih tidak berpengaruh signifikan terhadap perataan laba. Bersamaan dengan yang sama atau menunjukkan bahwa laba atas ekuitas, margin laba bersih, dan utang terhadap aset berpengaruh signifikan terhadap perataan laba dan ukuran perusahaan yang digunakan sebagai variabel moderasi pada perataan laba. Dimana ukuran perusahaan berdasarkan hasil penelitian memperlemah hubungan positif return on equity dan perataan laba. Memperkuat hubungan margin laba bersih dan perataan laba dan memperkuat hubungan positif utang dengan aset dan perataan laba.
Penerapan Motivasi dan Briefing Kepada Karyawan sebagai Media untuk Meningkatkan Kinerja dan Mempengaruhi Tingkat Penjualan : Pada UMKM Anandia Bakery Selvi Yona Sari; Vivi Nila Sari; Desi Permata Sari; Yosi Puspita Sari
Jurnal Pustaka Mitra (Pusat Akses Kajian Mengabdi Terhadap Masyarakat) Vol 1 No 2 (2021): Jurnal Pustaka Mitra (Pusat Akses Kajian Mengabdi Terhadap Masyarakat)
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.625 KB)

Abstract

Program Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk memberikan motivasi dan menjelaskan Briefing kepada karyawan agar meningkatkan kualitas kinerja para karyawan agar dapat meningkatkan penjualan dari Anandia Bakery. PKM ini juga bertujuan untuk memberikan pengendalian motivasi dan Briefing yang baik sehingga dapat meningkatkan kinerja karyawan dan dapat meningkatkan penjualan. Dalam Pengabdian Masyarakat kali ini, ada 5tahapan untuk metode yang telah dilalui yang terdiri dari observasi, perencanaan, pelaksanaan, penerapan, dan evaluasi. Hasil dari PPM ini menunjukan bahwa program Pelatihan penerapan motivasi dan briefing kepada karyawan sebagai media untuk meningkatkan kinerja dan mempengaruhi tingkat penjualan pada unkm anandia bakery merupakan program yang bagus karena dapat membantu pemilik UMKM mengetahui bagaimana cara meningkatkan kinerja karyawan.
Implementasi Strategi Pemasaran Produk Kerajinan Anyaman dalam Memaksimalkan Laba di tengah Pandemi Covid-19 pada Toko Amskishop Yosi Puspita Sari; Selvi Yona Sari; Desi Permata Sari
Jurnal Pustaka Mitra (Pusat Akses Kajian Mengabdi Terhadap Masyarakat) Vol 2 No 1 (2022): Jurnal Pustaka Mitra (Pusat Akses Kajian Mengabdi Terhadap Masyarakat)
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.949 KB) | DOI: 10.55382/jurnalpustakamitra.v2i1.115

Abstract

Program Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk memberikan strategi dan menjelaskan kepada pemilik dan karyawan cara untuk meningkatkan kualitas kinerja agar dapat meningkatkan penjualan dan memaksimalkan laba di tengah pandemi covid-19 dari pada toko amskishop kota Padang. PKM ini juga bertujuan untuk memberikan strategi yang baik sehingga dapat meningkatkan penjualan dan dapat memaksimalkan labanya. Dalam Pengabdian Masyarakat kali ini, ada 5 tahapan untuk metode yang telah dilalui yang terdiri dari observasi, perencanaan, pelaksanaan, penerapan, dan evaluasi. Hasil dari PKM ini menunjukan bahwa program Pelatihan implementasi strategi pemasaran produk kerajinan anyaman dalam memaksimalkan laba ditengah pandemi covid-19 pada toko amskishop kota padang, merupakan program yang bagus karena dapat membantu pemilik mengetahui bagaimana cara meningkatkan memaksimalkan laba ditengah pandemi covid-19.
The Influence Of Transportation Service Quality On Customer Satisfaction With Trans Padang Bus Service Users Della Asmaria Putri; Putri Azizi; Yosi Puspita Sari
Journal of Business and Management Review Vol. 3 No. 1 (2022): (Issue-January)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr31.3082022

Abstract

The purpose of this study was to determine how much influence Tangibles, Reliability, Responsiveness, Assurance, Emphaty on Customer Satisfaction at Trans Padang Bus Service Users. Methods of data analysis using a questionnaire, with a sample of 100 respondents. The data analysis method used is Multiple Linear Regression Analysis. Based on the research results show that Tangibles, Reliability, Responsiveness, Assurance, Emphaty have a positive and significant effect on Customer Satisfaction. The Tangibles, Reliability, Responsiveness, Assurance, Emphaty variable contribution has an effect of 66.1% while the remaining 33.9% is influenced by other variables outside of this study. Based on the results of this study, it is hoped that the Management of the Company can increase Customer Satisfaction, where in this study the Reliability variable has a dominant influence on Customer Satisfaction of Trans Padang Bus Service Users, so it is advisable to pay more attention to the problem of Reliability, because it has a dominant influence on Customer Satisfaction of Service Users. Trans Padang Bus.
Pengaruh Arus Kas Pendanaan Laba Bersih Dan Leverage Terhadap Financial Distress Dengan Profitabilitas Sebagai Variabel Moderasi: Studi Empiris Bursa Efek Indonesia Ryan Sukandi Sarumaha; Fitri Yeni; Yosi Puspita Sari; Riri Mayliza
JURNAL PUNDI Vol 5, No 2 (2021)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v5i2.363

Abstract

    Fast traslate Icon translate  This study aims to determine the effect of  financing Activities of cash flow, net income and leverage on financial distress. The object in this study is the Indonesia Stock Exchange with a population is manufacturing companies on the IDX in 2015-2019 with a purposive sampling technique, so that the sample in this study amounted to 43 companies. The results of the study found that leverage had a negative effect on financial distress, while financing Activities of cash flow and net income had no effect on financial distress. The results of the study for the moderating variable found that profitability was only able to moderate the relationship between leverage and financial distress, while profitability was unable to moderate the relationship between financing Activities of cash flow and net income with financial distress. 
Analysis of the Effectiveness and Efficiency of the Implementation of the Sawahlunto City Revenue and Expenditure Budget Berta Agus Petra; Yosi Puspita Sari
UPI YPTK Journal of Business and Economics Vol. 7 No. 2 (2022): May 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v7i2.77

Abstract

This study aims to analyze the effectiveness and efficiency of the revenue and expenditure budget of Sawahlunto City. The object of this research is the Regional Financial and Asset Management Agency (BPKAD) of Sawahlunto City. The data used in this study are financial reports compiled by BPKAD Sawahlunto City for 5 years (2016-2020). From this study, it was found that the effectiveness of the implementation of the Sawahlunto City Regional Revenue and Expenditure Budget in 2016-2020 is quite effective, because the level of effectiveness is still in the rank of 99%. Meanwhile, for the level of efficiency, it can be concluded that the city of Sawahlunto is quite efficient, because the percentage is still below 100%.
The Effect of Self-Efficacy, Perception of Organizational Support and Employee Engagement on Employee Performance Yosi Puspita Sari; Chintya Ones Charli
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 2 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (621.636 KB) | DOI: 10.22216/jit.v%vi%i.1061

Abstract

This study aims to examine how much, the effect of self-efficacy, perceived organizational support and employee engagement on Kinerja Karyawan PT. PLN (Persero) Rayon Indarung . The method of collecting data is through surveys and distributing questionnaires, with a sample of 50 respondents obtained by total sampling on the employee population of PT. PLN (Persero) Rayon Indarung as many as 50 people. The method used is Structural Equation Modeling (SEM) with partial Least Square (PLS). The results of data analysis concluded, (1.) Self-efficacy has a positive and significant effect on kinerja karyawan of employees at PT. PLN (Persero) Rayon Indarung. (2.) Perception of organizational support has a positive and significant effect on kinerja karyawan of employees at PT. PLN (Persero) Rayon Indarung. (3.) Employee engagement has a positive and significant effect on kinerja karyawan of employees at PT. PLN (Persero) Rayon Indarung. (4.) Kinerja karyawan is 41.1% which illustrates the magnitude of the influence received by the construct. employee engagement from the construct of self-efficacy and perceived organizational support or is a simultaneous influence on the construct of self-efficacy, perceived organizational support and employee attachment to Organizational Citizenship. The rest is influenced by other variables outside of this study.
THE INFLUENCE OF ORGANIZED ACTIVENESS AND CAMPUS FACILITIES ON LEARNING ACHIEVEMENT WITH LEARNING MOTIVATION AS AN INTERVENING VARIABLE Chintya Ones Charli; Yosi Puspita Sari
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 3 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.32 KB)

Abstract

Background : This study aims to examine how much influence organizational activity and campus facilities have on learning achievement with learning motivation as an intervening variable (student organizations at private universities in Padang city).. Method : The data collection technique with this survey uses a self-administered survey in which each questionnaire is distributed online using the Google Form. Result : A total of 172 people filled out the questionnaire that was distributed. All statements in the questionnaire were answered by respondents consisting of 6 (six) statements on Organizational Activeness, 10 (ten) questions, 14 (fourteen) statements for learning motivation variables and 15 (fifteen) questions for Learning Achievement. Conclusions : Based on the results of testing the direct effect hypothesis, it can be concluded that organizational activity has a significant effect on learning motivation, campus facilities have no significant effect on learning motivation, organizational activity has a significant effect on learning achievement, campus facilities have no significant effect on learning achievement, learning motivation has a significant on learning achievement, learning motivation cannot mediate organizational activity on learning achievement and learning motivation cannot mediate campus facilities on learning achievement.
OPTIMALISASI PENGELOLAAN KEUANGAN MELALUI PENERAPAN PRINSIP AKUNTANSI YANG EFEKTIF DAN EFISIEN PADA UMKM KERUPUK JANGEK BUK KAI DI PADANG Muhammad Pondrinal; Yosi Puspita Sari
Jurnal Abdi Insani Vol 10 No 3 (2023): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v10i3.1073

Abstract

This community service aims to enhance optimal financial management in the Micro, Small, and Medium Enterprises (MSMEs) of Kerupuk Jangek Buk Kai in Padang through the application of effective and efficient accounting principles. MSMEs play a crucial role in both the local and national economy, but often face challenges in effectively managing their finances, which can hinder their growth and development. The goal of implementing this community engagement program is to provide insights and competencies to the owners and financial staff of the Kerupuk Jangek Buk Kai MSME. This community service a collaborative approach between the contributors and Kerupuk Jangek Buk Kai MSME to identify current financial management issues. Improvement measures are implemented based on effective and efficient accounting principles, including accurate recording and structured financial reporting. The outcomes of this engagement demonstrate an improvement in the financial management of Kerupuk Jangek Buk Kai MSME. The application of effective and efficient accounting principles leads to more accurate record-keeping, better monitoring of cash flow and assets, as well as more structured financial reporting. In the long term, improved financial management enables MSMEs to make more accurate and strategic decisions, enhance competitiveness, and make a greater contribution to the local economy. This community service holds broad implications for other MSMEs across various sectors. By integrating effective and efficient accounting principles into financial management practices, MSMEs can address their financial challenges and potentially achieve sustainable growth.
Meraih Kesuksesan Keuangan: Meneliti Ukuran Perusahaan, Struktur Modal, dan Kebijakan Utang pada Perusahaan Manufaktur Mulyadi, Olandari; Suryadi, Dodi; Permata Sari, Putri Intan; Puspita Sari, Yosi
Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) Vol 4, No 2 (2023): Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) - DESEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jimbi.v4i2.3024

Abstract

This article analyzes the influence of Company Size and Capital Structure on Financial Performance with Debt Policy as an Intervening Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange (BEI) for the 2016-2020 period. This research focuses on the financial performance of 330 manufacturing companies selected using the purposive sampling method. The analysis was carried out using SPSS 25. The results of the research show that Company Size and Capital Structure have a partial effect on Debt Policy, and Company Size and Capital Structure also have a partial effect on Financial Performance. However, Debt Policy does not have a significant effect on Financial Performance. In addition, mediation of Debt Policy on the influence of Company Size on Financial Performance does not occur, while mediation of Debt Policy on the influence of Capital Structure on Financial Performance can occur
Co-Authors Annalisa Saputri Azizi, Putri Berta Agus Petra Charli, Chintya Ones Della Asmaria Putri Dena Salsabila Desi Permata Sari Dodi Suryadi Dzaki Afrizal Edriani, Devi Elvira Luthan Emil Salim Fitri Yeni, Fitri Fony Desvira Ningsih Hasmaynelis Fitri Lusiana Lusiana Mayliza, Riri Muhammad Podrinal Nurhajjah, Afifah Nurkhofifah Olandari Mulyadi Pondrinal, Muhammad Putra, Ramdani Bayu Putri, Della Asmaria Rahmat Wahyudi Rahmi Dayulia Putri Rizki Ananda Ryan Sukandi Sarumaha Sari, Marta Widian Sari, Rr Putri Intan Permata Suchi Avita Rici Sumiarti, Marila Syarah, Annisa Tri Ayu Parwati Vivi Nila Sari Wahyudi Rahmat Widya Yunita Xandria, Xaravina