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All Journal Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society CERMIN: Jurnal Penelitian Jurnal Ekonomi dan Bisnis GROWTH (JEBG) MIMBAR INTEGRITAS Jurnal Mahasiswa Entrepreneur JURNAL MANAJEMEN DAN BISNIS INDONESIA
Lita Permata Sari
Lembaga Studi Islam Malang
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH MUATAN ETIKA DALAM PENDIDIKAN AKUNTANSI TERHADAP PERSEPSI ETIKA MAHASISWA Sari, Lita Permata
Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstract: Influence of Content of Ethics on Accounting Education Students’Perceptions of Ethics. The aim of this research is to reveal the influence of the effect of the content of ethics in accounting education which are given in the form of spiritual inner reflection tasks, ethical issue problems, discussion, and resolution of ethical case on ethical perceptions of students. The population of the research was undergraduate students of the Department of Accounting, Faculty of Economics and Business, Brawijaya University, year 2009. This research employed mixed method, as a combination of qualitative and quantitative research methods. Toanalyze variables, this research utilised simple regression analysis. The result showed that the content of ethics in accounting education has significant influence on students’ ethics perceptions with 5% significance tolerance.Abstrak: Pengaruh Muatan Etika dalam Pendidikan Akuntansi terhadap Persepsi Etika Mahasiswa. Tujuan dari penelitian ini adalah untuk mengungkap pengaruh muatan etika dalam pendidikan akuntansi sebagai tugas refleksi batin spiritual, masalah etika, diskusi, dan penyelesaian kasus etika terhadap persepsi etis mahasiswa. Populasi penelitian ini adalah mahasiswa Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, tahun 2009. Penelitian ini menggunakan metode campuran, sebagai kombinasi dari metode penelitian kualitatif dan kuantitatif. Untuk menganalisis variabel, penelitian ini menggunakan analisis regresi sederhana. Hasilnya menunjukkan bahwa muatan etika dalam pendidikan akuntansi mempunyai pengaruh signifikan terhadap persepsi siswa etika dengan toleransi signifikansi 5%.
ACCRUALIZATION IN THE PUBLIC SECTOR: THE CASE OF SITUBONDO DISTRICT Sari, Lita Permata; Djamhuri, Ali; Kamayanti, Ari
The International Journal of Accounting and Business Society Vol 22, No 2 (2014): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The move from cash to accruals accounting by many governmentsis viewed as an aspect of an ongoing New Public Management agenda designed to achievea more business-like and Performance – focused public sector.This paper examines the process of change in the Situbondo district early adoption of accrual based fiancial reporting. The study’s main objective is to present a history that identifis the agents of change promoting and facilitating an early adoption of public sector accrual accounting. The main primary data source for this research was interviews with key actors. The result shows that changes from cash basis to the accrual into accrual basis as the Government Regulation No. 71 of 2010.Keywords: accrual accounting, organization change, new institutional theory
PERAN DISIPLIN KERJA DAN KEPEMIMPINAN DALAM MEMBANGUN KINERJA DENGAN MEDIASI VARIABEL KEPUASAN KERJA PADA PABRIK GULA (PG) ASSEMBAGOES Handika, Devan Dwi Sapta; Pramesthi, Riska Ayu; Sari, Lita Permata
CERMIN: Jurnal Penelitian Vol 7 No 1 (2023): JANUARI - JULI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/cermin_unars.v7i1.3436

Abstract

Disiplin kerja sangat penting untuk menjamin terpeliharanya tertib administrasi dalam pelaksanaan setiap tugas, tanpa Disiplin kerja sangat sulit bagi perusahaan untuk berhasil. Penerapan Disiplin kerja diharapkan dapat membantu support system perusahaan dalam menjalankan manajemen perusahaan. Karyawan yang tidak menegakkan disiplin kerja, maka perusahaan bisa memberikan sanksi maupun hukuman. Seorang pemimpin, baik menengah maupun atas, bertanggung jawab untuk memastikan bahwa karyawan dapat diarahkan sesuai dengan tujuan perusahaan. Peran pemimpin yang positif akan bisa memberikan kepuasaan karyawan dalam bekerja dan meningkatkan kinerja karyawan. Penelitian ini menganalisis dan mengkaji peran disiplin kerja dan kepemimpinan terhadap kinerja karyawan di Pabrik Gula (PG) Assembagoes. Penelitian ini menggunakan explanatory research, populasi dalam penelitian ini adalah karyawan di Pabrik Gula (PG) Assembagoes. Teknik pengambilan sampel menggunakan teknik sampling jenuh. Analisis data dalam penelitian ini menggunakan Structural Equation Model - Partial Least Squere (PLS-SEM). Hasil penelitian menunjukkan bahwa, Disiplin kerja berpengaruh signifikan terhadap Kinerja, Disiplin kerja berpengaruh positif signifikan terhadap Kepuasan kerja, Kepemimpinan berpengaruh positif signifikan terhadap Kinerja, Kepemimpinan berpengaruh positif signifikan terhadap Kinerja. Kinerja berpengaruh positif signifikan terhadap Kepuasan Kerja, Kinerja berpengaruh positif signifikan terhadap Kepuasan Kerja. Hasil pengujian hipotesis pengaruh tidak langsung menunjukkan bahwa variabel Disiplin kerja secara tidak langsung berpengaruh signifikan terhadap Kepuasan kerja melalui Kinerja. Variabel Kepemimpinan secara tidak langsung berpengaruh positif signifikan terhadap Kepuasan kerja melalui Kinerja.
PENGARUH TOTAL UTANG, MODAL KERJA, DAN PENJUALAN TERHADAP LABA BERSIH PADA PERUSAHAAN TEKSTIL DAN GARMENT YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019 Filrisqi, Nurul Mareta; Sari, Lita Permata; Wahyuni, Ika; W, Dwi Perwitasari
Growth Vol 20 No 1 (2022): Mei
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/growth-journal.v20i1.1837

Abstract

This study aimed to find out the effect of the debt, working capital, and sales variables partially, simultaneously and dominant variables that affected on the net profit variable. The research method used in this study was a quantitative descriptive method, which was a research based on data collected during systematic research regarding the facts and characteristics of the object of the tudy and then interpreted based on theory and literature related to research. Based on the results of the study, it can be concluded that the results of multiple linear regression Y = 2584.01 + 0.053 X1 - 0.006 X2 + 0.043 X3 + e. The t-test for total debt has tcount of 763 > ttable of 2.028 sig of 0.001 < 0.05. Sales has tcount of 2,445 > ttable of 2,028 sig of 0.019 < 0.05. Then the debt and sales variables partially have a significant effect on net profit. Working capital has tcount of -0.853 > -ttable of -2.028 sig of 0.399 > 0.05. So the working capital variable partially has no significant effect on net income. The value of F test showed Fcount of 29.857 > Ftable of 2.87 sig of 0.000 < 0.05, that means all independent variables have a simultaneous effect on net profit. The debt variable (X1) has the largest or dominant value compared to the other two independent variables, which is 3.763. R square of 70.8% means that it has a strong effect on Y while the remaining 29.2% is affected by other variables which are not examined.
ANALISIS HARGA POKOK PRODUKSI ABON IKAN BANDENG PADA IKM D'PORE MEME KABUPATEN SITUBONDO Sari, Lita Permata; Ediyanto, Ediyanto; Ardiansyah, Johan Putra Pradana
Growth Vol 22 No 1 (2024): Mei
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/growth-journal.v22i1.4966

Abstract

Calculation of the cost of production is an important part of Small and Medium Industries because it really helps the industry explain how to determine the selling price of products. The product of this research is shredded milkfish from IKM D'Pore Meme. This research uses a qualitative approach. The data used is primary data. Based on the research results, it shows that there is a difference in the calculation of the cost of production at IKM D'Pore Meme and the calculation of the cost of production using the Full Costing method.
PENGARUH TINGKAT KECUKUPAN MODAL, EFISIENSI OPERASIONAL, RISIKO KREDIT DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA PERBANKAN SYARIAH YANG TERDAFTAR DI OJK PERIODE 2015-2019 Sari, Lita Permata; Wahyuni, Ika; Dewi, Nawa Kartika
Growth Vol 21 No 1 (2023): Mei
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/growth-journal.v21i1.3796

Abstract

This study aims (1) to determine the effect of Capital Adequacy Levels (CAR), Operational Efficiency (OEOI), Credit Risk (NPF) and Liquidity (FDR) partially on Profitability (ROA), (2) to determine the effect of the effect of Capital Adequacy Levels (CAR), Operational efficiency (OEOI), Credit risk (NPF) and Liquidity (FDR) simultaneously on Profitability (ROA), and (3) to determine which of the effect of Capital Adequacy Levels (CAR), Operational efficiency (OEOI), Credit risk (NPF) and Liquidity (FDR) has the most influence on Profitability (ROA) in Islamic banking registered with the OJK for the period 2015-2019. The method used in this research is quantitative method. The result of research is multiple linear regression equation Y = 21,756 + 0,11X1 - 0,349X2 + 0,507X3 + 0,117X4 + e. Partially CAR has no significant effect on the ROA, OEOI has a significant negative effect on the ROA, NPF and FDR has a significant positive effect on the ROA. Simultaneously CAR, OEOI, NPF and FDR partially to ROA. The most dominant variable in this research is OEOI with value -13,352. The predictive ability of these variables on ROA in this study was 89,1%, while the remaining 10,9% is influenced by other variables not included in this study.
PENGARUH BRAND EQUITY TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN THRIFT SHOPPING PADA MAHASISWA UNIVERSITAS ABDURACHMAN SALEH SITUBONDO Sari, Rini Kartika; Sari, Lita Permata
Growth Vol 21 No 2 (2023): November
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/growth-journal.v21i2.3984

Abstract

The development of the fashion industry is undergoing a rapid increase, even fashion trends can change every monthly period. Existing information technologies are becoming a means of conveying information about changes in current fashion trends, which can influence different points of view and opinions about dressing in appearance. Everyone has a different lifestyle or distinctive features of each in appearance. The existence of Thrift shopping is one of the alternative ways of the fashion world through the purchase of used clothes. The emergence of this second-hand item, becomes an opportunity for teenagers who want to remain fashionable but at a minimum price, so that it is accessible to teenagers. This study is descriptive with a quantitative approach to prove the existing hypothesis regarding the influence of Brand Awareness, Brand Association, Perceived Quality, and Brand Loyalty on thrift shopping purchase decisions in students at Abdurachman Saleh Situbondo University. Based on the results of the F (simultaneous) Test study, which showed a significant value of 0.000 is below 5%. This means that Brand Awareness, Brand Association, Perceived Quality, and Brand Loyalty influence students to behave thrift shopping in students at Abdurachman Saleh Situbondo University. Test t (partial), Brand Awareness, Brand Association, Perceived Quality, and Brand Loyalty had a positive and significant effect on thrift shopping purchase decisions in students at Abdurachman Saleh Situbondo University.
PENGARUH LIKUIDITAS, ROA,DAN SOLVABILITAS (LEVERAGE RATIO) TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2019-2022 Sonia, Siti; Praja, Yudha; Sari, Lita Permata
Jurnal Mahasiswa Entrepreneurship (JME) Vol 3 No 6 (2024): JUNI 2024
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v3i6.5044

Abstract

Coal mining companies are a significant industrial subsector in Indonesia that have substantial impacts on the country and its society. It is believed that this sector plays a crucial role in transforming untapped natural resources into assets that can improve the quality of life by providing public facilities such as schools, housing, ports, roads, and others. The objective of this research is to determine the influence of Liquidity, ROA, and Solvability on Company Value through Dividend Policy. The sampling technique used in this study is Purposive Sampling. The population in this research comprises coal mining companies listed on the Indonesia Stock Exchange from 2019 to 2022. Data analysis and hypothesis testing in this study utilize Structural Equation Modeling – Partial Least Squares (PLS-SEM). The results of direct hypothesis testing using the Smart PLS 3.0 application indicate that Liquidity has a negative but insignificant effect on Dividend Policy. ROA has a significant positive effect on Dividend Policy, while Solvability has a positive but insignificant effect on Dividend Policy. Liquidity has a significant negative effect on Company Value, whereas ROA has a positive but insignificant effect on Company Value. Solvability has a significant positive effect on Company Value.Indirect hypothesis testing results show that Liquidity's impact on Company Value through Dividend Policy is positive but insignificant, ROA's impact on Company Value through Dividend Policy is negative but insignificant, and Solvability's impact on Company Value through Dividend Policy is negative but insignificant.
PROFITABILITAS, STRUKTUR MODAL DAN NPL DALAM MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN MODERASI VARIABEL UKURAN PERUSAHAAN Alip, Gilang Permata Nur; Arief, Muhammad Yahya; Sari, Lita Permata
Jurnal Mahasiswa Entrepreneurship (JME) Vol 3 No 3 (2024): MARET 2024
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v3i3.4849

Abstract

Banking companies are a pillar of a nation’s economy. That is, it plays a vital cog in the Indonesian economy. They must be able to facilitate and ease creditors, debtors and investors to invest and distribute capital to those in need. The aim of this research is to examine the influence of profitability, capital structure and Non-Performing Loans (NPL) on company values which are moderated by company size. This research is explanatory research. The population of this research is banking companies listed on the Indonesian Stock Exchange for 2019-2022. The sampling technique is purposive sampling. Data analysis and hypothesis testing use Partial Least Squares - Structural Equation Modeling (PLS-SEM). The results of the direct effect hypothesis test using the Smart PLS 3.0 application showed that profitability did not have a significant effect on company value, capital structure had a significant effect on company value, Non-Performing Loans (NPL) did not have a significant effect on company value. The results of indirect effect hypothesis test showed that the profitability variable had no significant effect on company value moderated by company size, capital structure did not have a significant effect on company value moderated by company size.
PENGARUH KUALITAS PRODUK DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN DENGAN KEPERCAYAAN KONSUMEN SEBAGAI VARIABEL INTERVENING PADA TOKO SURYA ABADI VAPESTORE DI SITUBONDO Seinuri, Seinuri; Sari, Lita Permata; Praja, Yudha
Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 6 (2023): JUNI 2023
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v2i6.3550

Abstract

Marketing is one of the main activities carried out by e-cigarette companies, which has become a new phenomenon among young people in Situbondo. Technological developments are increasingly advanced, recently we know that electric cigarettes have started to be in demand by the public, especially in lifestyle developments among men. Currently, men and women, especially young people, are busy using electric cigarettes. E-cigarettes or commonly called vape. The population in this study are consumers of the Surya Abadi Vapestore Store in Situbondo. The sampling technique is determined by quota sampling. Data analysis and hypothesis testing in this study used the Structural Equation Model - Partial Least Square (PLS-SEM). The results of the direct effect hypothesis test using the Smart PLS 3.0 application, show that product quality has a significant positive effect on consumer trust, promotion has a significant positive effect on consumer trust, product quality has a significant positive effect on purchasing decisions, promotion has a positive but not significant effect on purchasing decisions, trust consumers have a significant positive effect on purchasing decisions, product quality on purchasing decisions through consumer trust has a significant positive effect, promotions on purchasing decisions through consumer trust have a significant positive effect.
Co-Authors Abdus Salam, Abdus Agustiarini, Suzhmita Akbar, Rian Ali Djamhuri Alip, Gilang Permata Nur Aminah, Riskil An am, Lutfi Chairul Andafiya, Robiatul Antika, Sindy Arandita, Reza Mevia Ardiansyah, Johan Putra Pradana Ari Kamayanti Arief, Muhammad Yahya Arifah, Ila Nur Arisusanto, Maulana Febri Aziz, Muhamad Zitkul Cahya, Muhammad Alif Nur Chandra, Venia Avery Dwi Chasana, Nurul Dewi, Nawa Kartika Ediyanto Fadilah, Moch. Fanani, Mariska Nur Fandiyanto, Randika Febriyanti, Fina Ferdiansyah, Yusfan Filrisqi, Nurul Mareta Fransiska, Feni Ghufran, Mohammad Imam Ali hamdun, Edy kusnadi Handika, Devan Dwi Sapta Hanifa, Hilmiyatul HARIYANTO HARIYANTO Hendra Syahputra Heru Yulianto Hidayah, Friyan Ika WAHYUNI Indriani, Ila Insani, Auliasha Firlana Hadi Ivanny, Levia Diza Dwi Jama, Felensia Jati Ata Kamalisa, Dewi Karnadi, Karnadi Kasih, Kharisma Mutiara Kiswanto, Feri Lestari, Ayu Tri Lestari, Indah Nita Lusiana Tulhusnah Maria Ulfa Maulani, Mildatul Maulida K, Faradina Pindi Maulida, Yuni Astri Ayu Maulidiyah, Indana Yuris Minullah, Minullah Nisakh, Nur Ainun Novia Indriani Nur Faiza Oktaviani, Sherly Oktaviyanti, Yeni Pramesthi, Riska Ayu Pribadi, Akhmad Ribut Rachman, Riza Rahadi, Akbar Pulung Raharjo, Stiyo Pamungkas Rahmawati, Rike Ramadhani, Kholifatur Resi, Oktaviani Rini Kartika Sari Rohmatillah, Nia Nur Romadhani, Riska Suci Safara, Andita Veronika Safira, Gilda Nindita Samsuri, Moh Sari, Alfina Dian Ratna Sariyanti, Sariyanti Seinuri, Seinuri Shofiah, Annur Sintia, Siti Amina Ratna Sonia, Siti Sonnyalia, Astrid Bellinda Subaida, Ida Sunarwati, Eli Sururi, Fairira Anindia Suryanti, Desy Suyuti, Achmad Sya’diya, Yuli Halimatus Triska Dewi Pramitasari Ulfatun Hasanah Uswatun Hasanah Utari, Melgi Puji Venolika, Nadila Putri Ayu Violiandani, Erine W, Dwi Perwitasari Wahyudi Wahyudi Wakid, Royhan Tofail Wiji Astutik, Wiji Wulandari, Meliza Novi Yanti, Anggi Putri Dwi Yaqin, Rizal Ainul Yudha Praja, Yudha Zainiyah, Siti