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All Journal Jurnal Ilmiah Mahasiswa FEB 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

Author-ID : 372920

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 INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ45 DI BURSA EFEK INDONESIA TAHUN 2017-2021 Raharjo, Stiyo Pamungkas; Sari, Lita Permata; Pramitasari, Triska Dewi
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 5 (2022): MEI 2022
Publisher : Fakultas Ekonomi dan Bisnis

The company began to change its business strategy which was initially based on labor (labor based business) to a business based on knowledge (knowledge based business) as an actualization of one form of intangible assets (intangible assets). Intellectual capital provides added value to the company. If the company has Intellectual capital with good governance, it will have an impact on the company's market value. The purpose of this study is to analyze and test the Influence of Intellectual Capital on company Value through financial performance. This research uses quantitative research methods. The population in the study were companies listed in the LQ45 Index with a sample of 9 companies. The sampling technique uses purposive sampling technique . Data analysis and hypothesis testing in this study used the Structural Equation Model â€“ Partial Least Square (PLS-SEM). The results of the direct influence hypothesis test using the Smart PLS 3.0 application, show that Intellectual capital has a significant positive effect on financial performance, Intellectual capital has a positive but not significant effect on company value, financial performance has a significant positive effect on financial performance The value of the company. The results of the hypothesis test of indirect influence show that the intellectual capital variable on the company's value through financial performance has a positive but not significant effect.

PENGARUH ARUS KAS, STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA SEKTOR PARIWISATA YANG TERDAFTAR DI BURSA EFEK INDONESIA Aminah, Riskil; Sari, Lita Permata; Minullah, Minullah
Jurnal Mahasiswa Entrepreneurship (JME) Vol 3 No 10 (2024): OKTOBER 2024
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v3i10.5293

Tourism sector companies play a significant role in the economy and represent a major source of state revenue. Tourism can be developed as a source of income, both for regional revenue and for the surrounding community. The purpose of this study is to determine the significance of the influence of cash flow, capital structure, and company size on stock prices through profitability. This study employs both descriptive and quantitative research methods. The population consists of 50 tourism sector companies listed on the Indonesia Stock Exchange for the 2020â€“2023 period. The sampling technique used in this study is purposive sampling. Data analysis and hypothesis testing were conducted using the Partial Least Squares - Structural Equation Modeling (PLS-SEM). The results of the direct influence hypothesis test using the Smart PLS 3.0 application show that cash flow has a positive but insignificant effect on profitability, capital structure has a positive but insignificant effect on profitability, company size has a negative and significant effect on profitability, cash flow has a negative but insignificant effect on stock price, capital structure has a significant positive effect on stock price, company size has a positive but insignificant effect on stock price, profitability has a positive but insignificant effect on stock price, cash flow has a positive but insignificant effect on stock price through profitability, the capital structure has a positive but insignificant effect on stock price through profitability, and company size has a negative but insignificant effect on stock price through profitability.

PENGARUH KEPEMIMPINAN DAN MOTIVASI TERHADAP KINERJA KARYAWAN MELALUI DISIPLIN KERJA SEBAGAI VARIABEL INTERVENING PADA RUMAH SAKIT ELIZABETH Kiswanto, Feri; Karnadi, Karnadi; Sari, Lita Permata
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 6 (2022): JUNI 2022
Publisher : Fakultas Ekonomi dan Bisnis

The purpose of this study wa to analyze the effect of the variable the influence of leadership and motivation on employee performance througt work discipline as an intervening variables at Elizabeth Situbondo Hospital. By using the Structural equation model of Partial Least Square (PLS). The results of the direct influence hypothesis test using the Smart PLS 3.0 aplication. Leadership has a significant positive effect on Work Discipline, Motivation has a significant positive effect on Work Discipline, Leadership has a significant positive effect on employee performance, Motivation has a positive but not significant effect on employee performance, Work Discipline hal a positive but not significant effect on Employee Performance, Leadership has a positif but nor signifikan effect on Employee Performance througt Work Discipline and Motivation has a significant positive but not signficant effect on Employee performance througt Work Discipline.

PENGARUH PENGETAHUAN AKUNTANSI DAN TEKNOLOGI INFORMASI TERHADAP PENGELOLAAN BARANG MILIK DAERAH DENGAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL INTERVENING (Studi Pada Dinas Kesehatan Kabupaten Bondowoso) Pribadi, Akhmad Ribut; Karnadi, Karnadi; Sari, Lita Permata
Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 10 (2023): OKTOBER 2023
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v2i10.3651

The government has issued a Minister of Home Affairs Regulation (Permendagri) related to the administration of Regional Property, Number 64 of 2013 concerning the Implementation of Accrual-Based Government Accounting Standards in Regional Governments, that the accrual basis is an accounting basis in which economic transactions or accounting events are recognized and recorded, and presented in the financial report at the time the transaction occurs, and these regulations have begun to be implemented in the 2014 fiscal year. The lack of accounting knowledge for every Civil Servant (PNS) in Regional Apparatus Organizations (OPD) is due to the very low capability of Human Resources, especially in in the financial sector, so that it has an impact on the completion of recording Regional Property (BMD) which is included in the preparation of Regional Financial Reports (LKD). So the aim of this research is to analyze the influence of accounting knowledge and information technology on the use of accounting information systems and management of regional property at the Bondowoso District Health Service. The population in this study was property managers in the civil servant category at the Health Service office and 25 Community Health Centers in Bondowoso Regency. The population in this study consisted of 50 respondents. The sampling technique was determined by saturated sampling. Data analysis and hypothesis testing in this study used the Structural Equation Model - Partial Least Square (PLS-SEM). The results of the direct influence hypothesis test using the Smart PLS 4.0 application, show that accounting knowledge has a significant positive effect on the accounting information system; Information technology has a significant positive effect on accounting information systems; Accounting knowledge has a significant positive effect on BMD Management; Information technology has a significant positive effect on BMD Management; Accounting information systems have a significant positive effect on BMD Management; Accounting knowledge on BMD Management through accounting information systems has a positive but not significant effect; Information technology on BMD management through accounting information systems has a significant positive effect.

PENGARUH LEVERAGE TERHADAP INCOME SMOOTHING DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2018-2020 Arifah, Ila Nur; Wahyuni, Ika; Sari, Lita Permata
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 3 (2022): MARET 2022
Publisher : Fakultas Ekonomi dan Bisnis

The rapid growth in the banking sector in recent years has presented a serious challenge to the company's management. The management is indirectly forced to show the best performance of the company. High leverage can affect profitability because the higher the leverage value, the smaller the company's profitability, so when profitability is small, the company can carry out income smoothing activities to stabilize the profits listed in the financial statements. This can be a source of reference for outside banks to invest funds in the form of savings and creditors who are interested in making loans to banks so that they can increase the company's income. The purpose of this study is to determine how influence Leverage has on Income smoothing through the Profitability variable. The population in this study are banking sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sampling technique used is purposive sampling. Data analysis and hypothesis testing in this study used the Structural Equation Model Partial Least Square (PLS-SEM). The results of the direct influence hypothesis test using the Smart PLS 3.0 application, show that Leverage has a significant negative effect on Profitability, Leverage has a significant negative effect on Income smoothing, Profitability has a negative but not significant effect on Income smoothing. The results of the indirect effect hypothesis test show that the Leverage variable on Income smoothing through Profitability has a positive but not significant effect.

PENGARUH MOTIVASI KERJA, DISIPLIN KERJA DAN BEBAN KERJA TERHADAP KINERJA PEGAWAI HARIAN LEPAS MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA POLRES SITUBONDO Chandra, Venia Avery Dwi; Sari, Lita Permata; Pramesthi, Riska Ayu
Jurnal Mahasiswa Entrepreneurship (JME) Vol 3 No 7 (2024): JULI 2024
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v3i7.5093

The aim of this study is to find out the impact of work motivation, work discipline and workload on the performance of post-day officers through job satisfaction as an intervening variable on Situbondo POLRES. The population on this study is the Officer of the Post-POLRES Situbondo Daily. Simple probability sampling is a method of sample-taking without considering the population in this study. Data analysis and hypothesis testing in research using Structural-partial equation model Least square (PLS-SEM). The results of the hypothesis test of its direct influence using the smart PLS3.2.8 application, show that work motivation has a significant positive effect on job satisfaction, work discipline has a significant positive effect on job satisfaction, workload has a positive but not significant effect on job satisfaction, work motivation has a significant positive effect on performance, work discipline has a significant positive effect on performance, workload has a positive but not significant effect on performance, job satisfaction has a positive but not significant effect on performance, work motivation has a positive but not significant effect on performance through job satisfaction, work discipline has a positive but not significant effect on performance through job satisfaction, workload has a positive but not significant effect on performance through job satisfaction.

PENGARUH PERTUMBUHAN PERUSAHAAN TERHADAP KE-BIJAKAN DIVIDEN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2016-2020 Wulandari, Meliza Novi; Subaida, Ida; Sari, Lita Permata
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 5 (2022): MEI 2022
Publisher : Fakultas Ekonomi dan Bisnis

Every company in carrying out its business activities certainly has certain goals and one of them is to make a profit. The purpose of this study was to analyze and test the effect of company growth on dividend policy through profitability. This research is causality research. The population in this study are food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sampling technique was determined by purposive sampling. Data analysis and hypothesis testing in this study used the Structural Equation Model - Partial Least Square (PLS-SEM). The results of the direct influence hypothesis test using the Smart PLS 3.0 application, indicate that company growth has a significant positive effect on profitability, company growth has a positive but not significant effect on dividend policy, profitability has a significant positive effect on dividend policy. The results of the indirect effect hypothesis test show that the variable Company Growth on Dividend Policy through Profitability has a negative but not significant effect.

PENGARUH DISIPLIN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA ASN MELALUI MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING PADA POLRES SITUBONDO Kamalisa, Dewi; Karnadi, Karnadi; Sari, Lita Permata
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 8 (2022): AGUSTUS 2022
Publisher : Fakultas Ekonomi dan Bisnis

The purpose of this study was to analyze the effect of the variable influence of work discipline and work environment on the performance of ASN through work motivation as an intervening variable at the Situbondo Police Office. By using the structural equation model of Partial Least Square (PLS). The result of the direct influence hypothesis test using the Smart PLS 3.0 application Work discipline has a positive but not significant effect on work motivation (H1 is rejected), the work environment has a significant positive effect on work motivation (H2 is accepted), Work discipline has a significant positive effect on ASN performance (H3 is accepted), The Work environment has a positive but not significant effect on ASN Performance (H4 rejected), Work discipline has a positive significant effect on ASN Performance (H5 accepted), Work discipline has a positive but not significant effect on ASN Performance through work motivation (H6 rejected), and the work environment has a significant positiveefeect on the performance of ASN through work motivation (H7 is accepted).

MODERASI KEBIJAKAN DIVIDEN DALAM MEMPENGARUHI PROFITABILITAS DAN LIKUIDITAS DALAM MENINGKATKAN NILAI PERUSAHAAN PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI TAHUN 2019-2022 Hasanah, Ulfatun; Sari, Lita Permata; Subaida, Ida
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.v3i6.5024

The ultimate goal desired and achieved by a company is to obtain the maximum profit (profit) because to maintain the survival of a company. Profitability has many benefits, especially not only for company owners but also for parties outside the company. The purpose of this study was to determine the effect of dividend policy in moderating profitability and liquidity on firm value. The sampling technique used in this research is Purposive Sampling. The population in this study were LQ45 companies listed on the IDX in 2019-2022. Data analysis and hypothesis testing in this study used the Structural Equation Model - Partial Least Square (PLS-SEM). The results of direct influence hypothesis testing using the Smart PLS 3.0 application, show that Profitability has a negative but insignificant effect on Firm Value, Liquidity has a negative but insignificant effect on Firm Value, Dividend policy positively but insignificantly moderates (weakens) the effect of Profitability on Firm Value, Dividend policy positively but insignificantly moderates (weakens) the effect of Liquidity on Firm Value.

ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021 DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Suryanti, Desy; Sari, Lita Permata; Pramitasari, Triska Dewi
Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 11 (2023): NOVEMBER 2023
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v2i11.3725

The purpose of this study was to determine the effect of liquidity and leverage on the firm value with profitability as an intervening variable in food and beverage companies listed on the Indonesian stock exchange for the 2019-2021 period. The population of this study is all food and beverage companies listed on the IDX, totaling 30 companies. The sampling technique in this study used purposing sampling so that 12 samples of data analysis were obtained. Data analysis and hypothesis testing in this study used Smart PLS 3.0 application. The results of this study indicated that Liquidity had a positive significant effect on Profitability, Leverage had a negative significant effect on Profitability, Liquidity had a negatife significant effect on Firm Value, Leverage and Profitability had a positive significant effect on Firm Value, Liquidity had a positive significant effect on Firm Value through Profitability and Leverage had a negative significant effect on Firm Value through Profitability.

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, Mohammad Yahya Arief, Muhammad Yahya Arifah, Ila Nur Arisusanto, Maulana Febri Aziz, Muhamad Zitkul Bari, Muhammad Misbahul Cahya, Muhammad Alif Nur Chandra, Venia Avery Dwi Chasana, Nurul Corina, Vania Rika 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 Kustiani, Kustiani Lestari, Ayu Tri Lestari, Indah Nita Lusiana Tulhusnah Maria Ulfa Maulani, Mildatul Maulida K, Faradina Pindi Maulida, Yuni Astri Ayu Maulidiyah, Indana Yuris Meirilia, Niken Minullah, Minullah Nisakh, Nur Ainun Novia Indriani Nur Faiza Nurwijayanti 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 Riswandi, Dovan Aditya Rizkia, Linda 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 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 Windiana, Dina Wulandari, Meliza Novi Yanti, Anggi Putri Dwi Yaqin, Rizal Ainul Yudha Praja, Yudha Zainiyah, Siti

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