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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 LEVERAGE TERHADAP PENGHINDARAN PAJAK DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI Periode 2020) Corina, Vania Rika; Wahyuni, Ika; Sari, Lita Permata
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 2 (2022): FEBRUARI 2022
Publisher : Fakultas Ekonomi dan Bisnis

The background of this research is because the development of the consumer goods industry sector is one of the pretty interesting industries and consumer goods products are always needed in daily life. The consumer goods industry is one of the most needed industrial sectors, because all consumer goods industrial products are always in demand by the public, especially now that Indonesia is a very large country with a large population. The consumer goods industry sector is one of the business sectors that will continue to experience growth. Along with the increasing population growth and current economic conditions in Indonesia, the demand for this consumer goods industrial sector will continue to increase. This study aimed to analyze and examine the effect of leverage on tax avoidance in consumer goods industrial sector companies through profitability. The sampling technique was carried out by purposive sampling by determining certain criteria. 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 (DAR) has a significant positive effect on Profitability (ROA), Leverage (DAR) has a negative but not significant effect on Tax Avoidance (ETR), and Profitability (ROA) has a significant positive effect against tax avoidance (ETR). The results of the indirect hypothesis test show that the variable Leverage (DAR) on Tax Avoidance (ETR) through Profitability (ROA) has a significant positive effect.

PENGARUH STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING (STUDI PADA BANK KONVENSIONAL) YANG TERDAFTAR DI BEI PERIODE 2018-2020 Kustiani, Kustiani; Sari, Lita Permata; Subaida, Ida
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 7 (2022): JULI 2022
Publisher : Fakultas Ekonomi dan Bisnis

The purpose of this study was to determine the effect of capital structure on firm value and earnings management as an intervening variable on the IDX for the 2018-2020 period. The population in this study were all conventional banking companies listed on the Indonesia Stock Exchange (IDX) totaling 46 companies. The sampling technique in this study used purposive sampling so that 10 samples were obtained. Data analysis and hypothesis testing in this study used the Structural Equation-Partial Least Square (SEM-PLS) method. The results of hypothesis testing direct and indirect effects using the Smart PLS 3.0 application, direct effect hypothesis testing shows that capital structure has a significant positive effect on earnings management, capital structure has a significant positive effect on firm value, earnings management has a negative but not significant effect on firm value. The results of the indirect effect test show that the capital structure has a negative but not significant effect on firm value through earnings management.

PENGARUH KOMPENSASI KERJA TERHADAP KINERJA PEGAWAI INSEMINATOR DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING PADA DINAS PETERNAKAN DAN PERIKANAN KABUPATEN SITUBONDO Meirilia, Niken; Karnadi, Karnadi; Sari, Lita Permata
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 6 (2022): JUNI 2022
Publisher : Fakultas Ekonomi dan Bisnis

Human resources are one of the most important factors in a company or organization and affect the development of a company so that it can grow rapidly if it has competent human resources in its field. Success in achieving company goals effectively and efficiently is one of the factors that are carried out by human resources. The purpose of this study was to analyze and examine the effect of work compensation on employee performance inseminators with work motivation as an intervening variable. The population in this study is the Inseminator of the Department of Animal Husbandry and Fisheries of Situbondo Regency. 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). Hypothesis test results direct effect using the Smart PLS 3.0 application, compensation has a significant positive effect on motivation, compensation has a significant positive effect on performance, motivation has a significant positive effect on performance. The results of the indirect effect hypothesis test show that the compensation variable on performance through motivation has a significant positive effect.

PENGARUH STRES KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA PT. MELIO INDOTAMA SEJAHTERA SITUBONDO Bari, Muhammad Misbahul; Kusnadi, Edy; Sari, Lita Permata
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 9 (2022): SEPTEMBER 2022
Publisher : Fakultas Ekonomi dan Bisnis

The research objective is to determine the effect of work stress and work environment on employee performance with job satisfaction as an Intervening Variable at PT. Melio Indotama Sejahtera Situbondo. The sampling technique used in this study is a saturated sample. 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 work stress has a positive and significant effect on job satisfaction, work environment has a positive and significant effect on job satisfaction, job stress has a positive and significant effect on employee performance, work environment has a negative and insignificant effect on employee performance, job satisfaction has a positive and significant effect on employee performance, job stress has a positive but not significant effect on employee performance through job satisfaction, work environment has a positive and significant effect on employee performance through job satisfaction

PENGARUH FREKUENSI PERDAGANGAN SAHAM DAN TRADING VOLUME ACTIVITY TERHADAP BID ASK SPREAD DENGAN RETURN SAHAM SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ45 DI BURSA EFEK INDONESIA TAHUN 2017 â€“ 2020 Windiana, Dina; Arief, Mohammad Yahya; Sari, Lita Permata
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 4 (2022): APRIL 2022
Publisher : Fakultas Ekonomi dan Bisnis

Invesment is a commitment to a number of funds or other resources made at this time, with the aim of obtaining a number of benefits in the future. Investors as actors in every trading activity in the capital market need relevant information in making decisions to carry out trading activities in the capitals market, be it buying, holding or selling the securities the own. The purpose of this study was to analyze and examine the influence of Stock trading frequency and Trading volume activity on Bid ask spread through Stock returns. This research uses quantitative research methods. The population in this study are companies listed in the LQ45 Index with a sample of 9 companies. The sampling technique used was purposive sampling technique. Data analysis and hypothesis testing in this study used the Structural Equation Model â€“ Partial Least Square (PLSâ€“SEM). The results of the analysis using the Smart Partial Least Square (PLS) 3.0 software, show that of Stock trading frequency has a significant positive effect on Stock returns, Trading volume activity has a negative but not significant effect on Stock returns, Stock trading frequency has a significant positive effect on the Bid ask spread, Trading volume activity has a significant positive effect on the Bid ask spread, Stock return has a significant positive effect on the Bid ask spread. the results of the influential hypothesis that are not immediately pointed to the of Stock trading frequency on the Bid ask spread through Stock returns has a positive but not significant effect, Trading volume activity on the Bid ask spread through Stock returns has a negative but not significant effect.

ANALISIS PENGARUH LOAN TO DEPOSIT RATIO TERHADAP PROFITABILITAS DENGAN NET INTEREST MARGIN SEBAGAI VARIABEL INTERVENING PADA BANK UMUM KONVENSIONAL PERSERO YANG TERDAFTAR DI OJK Wakid, Royhan Tofail; Sari, Lita Permata; Subaida, Ida
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 1 (2022): JANUARI 2022
Publisher : Fakultas Ekonomi dan Bisnis

Bank is one of the institutions of stability of the financial system and banking system of a country that has prospects in the future in all economic conditions. State-owned conventional banks registered with the Otoritas Jasa Keuangan (OJK) have been supervised with integrity so that they are able to provide trust for users of financial services. The purpose of this study is to analyze the effect of the Loan to Deposit Ratio on Profitability at Persero conventional banks at OJK through Net Interest Margin. This research uses descriptive and quantitative methods. The population of this study are conventional banks registered with the Otoritas Jasa Keuangan (OJK). The sampling technique was determined by purposive sampling method. Data analysis and testing using Structural Equation Model â€“ Partial Least Square (PLS-SEM). The results of the direct influence hypothesis test using the Smart PLS 3.0 application, indicate that the Loan to Deposit Ratio has a significant negative effect on Net Interest Margin, Loan to Deposit Ratio has no significant effect on Profitability, and Net Interest Margin has a significant effect on Profitability. The results of the indirect effect hypothesis test show that the Loan to Deposit Ratio variable on Profitability through Net Interest Margin has a significant negative effect.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DENGAN TAX PLANNING SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR TEKSTIL DAN GARMENT YANG TERDAFTAR DI BEI PERIODE 2016-2020 Rizkia, Linda; Sari, Lita Permata; Subaida, Ida
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 8 (2022): AGUSTUS 2022
Publisher : Fakultas Ekonomi dan Bisnis

Profit management is an activity carried out by the company's management to manipulate profit figures in the company's financial statements. Profit management is a system that managers logically do to change the value of profits and is designed using evaluation methods. The purpose of changing accounting techniques and accounting procedures is to benefit from different parties. Profit is one of the important elements in financial statements used to measure management performance. Profit is one of the important elements in financial statements used to measure management performance. The purpose of this study is to analyze and test the influence of Good corporate governance on profit management through Tax planning. The population in this study is manufacturing companies of the Textile and Garment sub-sector. The semple retrieval technique was determined by puposive sampling. Data analysis and hypothesis testing in this study used the Structural Equation Model â€“ Partial Least Square (PLS-SEM). The results of the hypothesis test of direct influence using the Smart PLS 3.0 application, showed that Good corporate governance has a significant effect on Tax planning, Good corporate governance does not have a significant effect on profit management, Tax planning has a positive but not significant effect on profit management. . The results of the hypothesis test of indirect influence show that the variable Good corporate governance on profit management through Tax planning has a positive but not significant effect.

Co-Authors 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 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 Filrisqi, Nurul Mareta Fransiska, Feni hamdun, Edy kusnadi Handika, Devan Dwi Sapta Hanifa, Hilmiyatul HARIYANTO HARIYANTO Hendra Syahputra Heru Yulianto Ika WAHYUNI Indriani, Ila Insani, Auliasha Firlana Hadi Ivanny, Levia Diza Dwi Jama, Felensia Jati Ata Kamalisa, Dewi 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 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 Rini Kartika Sari 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 Sya’diya, Yuli Halimatus Triska Dewi Pramitasari Ulfatun Hasanah Uswatun Hasanah Utari, Melgi Puji Venolika, Nadila Putri Ayu Violiandani, Erine W, Dwi Perwitasari 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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