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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
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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MODERASI UKURAN PERUSAHAAN DALAM MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2019-2022 Oktaviani, Sherly; Subaida, Ida; Sari, Lita Permata
Jurnal Mahasiswa Entrepreneurship (JME) Vol 3 No 2 (2024): FEBRUARI 2024
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v3i2.4833

Abstract

Banking has an important role in supporting the economy in a country. Banking is one of the State's financial institutions that is responsible for collecting and distributing funds to the public. The aim of this research is to analyze and test asset structure and liquidity on capital structure using company size as a moderating variable. This research uses quantitative research methods or uses secondary data. The population in this study used banking companies, in total there were 47 companies with a sample of 10 companies. The sampling technique uses non-probability sampling techniques with purposive sampling techniques. The data analysis and hypothesis testing in this research used the Structural Equation Model - Partial Least Square (PLS-SEM). The results of the direct influence hypothesis test using the Smart 3.0 application show that asset structure has a significant positive effect on capital structure, the liquidity has a negative but not significant effect on capital structure, the company size is significantly but negatively able to strengthen the influence of asset structure in improving capital structure. Furthermore, the company size is not significant but can positively weaken the influence of liquidity on capital structure.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGELOLAAN KEUANGAN PADA REMAJA SMA DI DESA DUWET SITUBONDO DENGAN INKLUSI KEUANGAN SEBAGAI VARIABEL MEDIASI Zainiyah, Siti; Karnadi, Karnadi; Sari, Lita Permata
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.v2i11.3720

Abstract

The research objective was to determine the Analysis of the Factors Influencing Financial Management in High School Youth in Duwet Situbondo Village with Financial Inclusion as a Mediation Variable. In this study the sampling technique used was Saturated Sample with a total sample of 78. 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 financial literacy has a positive and significant effect on financial inclusion, financial attitudes have a positive and significant effect on financial inclusion, financial literacy has a positive and significant effect on financial management, financial attitudes have a negative but significant effect on Financial management, financial inclusion has a positive and significant effect on financial management, financial inclusion has a positive but not significant effect on financial management through financial inclusion, financial attitudes have a positive and significant effect on financial management through financial inclusion.
PENGARUH KEBIJAKAN UTANG, LIKUIDITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN HARGA SAHAM SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ45 DI BURSA EFEK INDONESIA TAHUN 2020-2022 Chasana, Nurul; Tulhusnah, Lusiana; Sari, Lita Permata
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.v3i7.5117

Abstract

The LQ45 Index is one of the stock price indices. Selecting stock values ​​with a high level of liquidity can be the right choice for investors to reduce the risk of future losses. The shares of companies listed in the LQ45 Index are a collection of 45 companies with liquidity selected with various selection criteria. The level of liquidity in the LQ45 Index has high stocks and a large market capitalization. This study aims to determine the effect of Debt Policy, Liquidity, and Profitability on Company Value with Stock Price in LQ45 companies as an intervening variable. This study uses a quantitative research method. The population in this study consisted of companies listed in the LQ45 Index, with a sample of 12 companies. The sampling technique used in this study is purposive sampling. This study's data analysis and hypothesis testing used the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. The results of hypothesis testing regarding the direct impact using Smart PLS 3.0 show that debt policy has a negative but insignificant effect on stock prices, liquidity has a negative but insignificant effect on stock prices, profitability has a significant negative effect on stock prices, debt policy has a significant negative effect on company value, liquidity has a significant negative effect on company value, profitability has a negative but insignificant effect on company value, stock prices have a negative but insignificant effect on company value. The indirect effect hypothesis test results show that the debt policy variable has a positive but insignificant effect on company value through stock prices, liquidity has a positive but insignificant effect on company value through stock prices, and profitability has a positive but insignificant effect on company value through stock prices.
ROA DALAM MEMEDIASI FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI Maulani, Mildatul; Sari, Lita Permata; Pramitasari, Triska Dewi
Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 9 (2023): SEPTEMBER 2023
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v2i9.3601

Abstract

The study aimed to determine ROA in mediating the factors that influence stock prices in mining companies listed on the IDX. In this study, the sampling technique used was purposive sampling. This study's data analysis and hypothesis testing 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 the Current Ratio positively and significantly affects ROA. DER has a positive and significant effect on ROA. The current Ratio has a positive and significant effect on stock price; DER has a positive and significant effect on stock price; ROA has a negative and significant effect on stock price; the Current Ratio has a negative and insignificant effect on stock price through ROA, DER has a negative and insignificant effect on stock price through ROA.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BEI TAHUN 2019-2022 Indriani, Novia; Subaida, Ida; Sari, Lita Permata
Jurnal Mahasiswa Entrepreneurship (JME) Vol 3 No 5 (2024): MEI 2024
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v3i5.4923

Abstract

Transportation Companies are one of the factors related to the development and economic development of countries worldwide. Transportation companies are among the most important companies and are the largest contributors to national development, resulting in the country's economy increasing along with the rise of increasingly sophisticated technology. This study aimed to determine the effect of profitability and leverage on firm value with dividend policy as a moderating variable in transportation companies listed on the IDX in 2019-2022. The population of this study were all transportation companies listed on the IDX in 2019-2022, as many as 45 companies, with samples taken from 9 companies. The sampling technique used a nonprobability sampling technique with a purposive sampling technique. This study's data analysis and hypothesis testing used the Structural Equation Model - Partial Least Square (PLS-SEM). The results of the direct effect hypothesis test using the Smart 3.0 application show that Profitability has a significant positive effect on Firm value, Leverage has a positive but insignificant impact on Firm value, Dividend policy negatively but insignificantly weakens the role of Profitability in increasing Firm value, then Dividend policy negatively but insignificantly weakens Leverage on Firm value.
PENGARUH HARGA, LOKASI, DAN KUALITAS PELAYANAN TERHADAP LOYALITAS PELANGGAN DENGAN KEPUTUSAN PEMBELIAN SEBAGAI VARIABEL INTERVENING PADATOKO PERHIASAN SARI INTAN ASEMBAGUS SITUBONDO Arandita, Reza Mevia; Ediyanto, Ediyanto; Sari, Lita Permata
Jurnal Mahasiswa Entrepreneurship (JME) Vol 4 No 2 (2025): FEBRUARI 2025
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v4i2.6498

Abstract

Marketing is a process of business activities to introduce a product to consumers and customers. The purpose of this study was to analyze and test the effect of price, location, and service quality in determining customer loyalty with purchasing decisions as an intervening variable. The population in the study were consumers of Sari Intan Asembagus Situbondo Jewelry Store. The sampling method is determined by probability sampling. Data analysis and hypothesis testing in the 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, shows that Price has a significant positive effect on purchasing decisions; Location has a significant positive effect on purchasing decisions; Service quality has a negative and insignificant effect on purchasing decisions; Price has a negative and insignificant effect on customer loyalty; Location has a significant positive effect on customer loyalty; Service quality has a negative and insignificant effect on customer loyalty; Purchasing decisions have a negative and insignificant effect on customer loyalty; Price has a negative and insignificant effect on customer loyalty through purchasing decisions; Location has a negative and insignificant effect on customer loyalty through purchasing decisions; Service quality has a negative and insignificant effect on customer loyalty through purchasing decisions.
UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING TAHUN 2018-2021 Hasanah, Uswatun; Sari, Lita Permata; Subaida, Ida
Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 3 (2023): MARET 2023
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v2i3.3166

Abstract

Food and beverage companies are one of the business sectors that continue to experience growth. Along with increasing number growth population in Indonesia, the total demand for food and beverages continue increase. The purpose of this research is to analyze and test the company’s size and Leverage on company value in Food Companies and Beverages listed on the IDX through the dividend policy. Data analysis and hypothesis testing in this study using the Structural Equation Model - Partial Least Square (PLS-SEM). The results of the direct effect hypothesis test using the Smart PLS 3.0 application, shows the size of the company has a positive and significant effect on dividend policy. Leverage has a positive effect but not significant on dividend policy. Company size has a positive effect but not significant to company value. Leverage has a negative and significant effect on company value. Dividend policy has a positive effect but not significant to company value. Indirect hypothesis test results shows that company size has a negative effect but not significantly to the value of the company through the dividend policy. Leverage positive but not significant effect on company value through Dividend policy.
Pengaruh Muatan Etika dalam Pendidikan Akuntansi terhadap Persepsi Etika Mahasiswa (Studi pada Mahasiswa Jurusan Akuntansi Universitas Brawijaya Malang Angkatan 2009) Sari, Lita Permata; Kamayanti, Ari
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

This aim of this research is to reveal the influence of the effect of the charge of ethics in accounting education as the duty of spiritual inner reflection, ethical issue, discussion, and resolution of ethical case against ethical perceptions of students. The population of the research is undergraduate students of the Department of Accounting, Faculty of Economics and Business, Brawijaya University, year 2009 currently undergoing an auditing practice and has taken courses in business ethics and professions. The data of this research is taken by using questionnaire as primary data. There were 167 questionnaires given out but only 135 questionnaires which meet the criteria of sampling. This research uses mixed method, as a combination of qualitative and quantitative research methods. To analyze variables, this research uses simple regression analysis. The result shows that the charge of ethics in accounting education has significant influence on  student’s ethics perceptions with 5% significance tolerance. Keywords: Keywords: Charge ethics, ethical perception
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.536 KB) | DOI: 10.36841/jme.v1i2.1889

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (454.044 KB) | DOI: 10.36841/jme.v1i7.2196

Abstract

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.
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