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All Journal Jurnal Kajian Manajemen Bisnis Jurnal Ekobistek Journal of Information System, Applied, Management, Accounting and Research Procuratio : Jurnal Ilmiah Manajemen Jurnal Ekonomi dan Bisnis Dharma Andalas JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Manajemen Universitas Bung Hatta Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) UPI YPTK Journal of Business and Economics Jurnal Ipteks Terapan : research of applied science and education Journal of Business and Economics (JBE) UPI YPTK Journal Of Science Education And Management Business Journal of Accounting and Finance Management (JAFM) Publikasi Riset Mahasiswa Manajemen Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Jurnal Ekonomi dan Binsis Journal of Management and Creative Business Trending: Jurnal Manajemen dan Ekonomi Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan JEBD Jurnal Akuntansi Keuangan Dan Perpajakan Journal of Business Economics and Management

Yamasitha

Universitas Putra Indonesia YPTK Padang

Author-ID : 801150

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 Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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The Influence of Capital Structure and Managerial Ownership on Company Performance Through Agency Cost as Intervening Variables Yamasitha Yamasitha
Journal of Accounting and Finance Management Vol. 1 No. 4 (2020): Journal of Accounting and Finance Management (September-October 2020)
Publisher : DINASTI RESEARCH

The purpose of this research is to examine the effect of capytal structure and managerial ownership on firm performance by agency cost as an the intervening variable. The sample used is a manufacturing company sector 4 (varoius industries) and sector 5 (goods industries consumsy) listed in Indonesia Stock Exchange in 2015-2019. Were selected in the sampling method of sample use purposive.The data use dissecondary data and the analysis methodusedis multiple regression path analyze method. The results showed that the independent variables capital structure has a negative effect on the agency cost, and managerial ownership has a negative effect on the agency cost. The independent variables capital structure has a negative effect on the firm performance and capital structure has a negative indirect effect on the firm performance by agency cost. The independent variables managerial ownership has no positive effect on the firm performance and managerial ownership has a negative indirect effect on the firm performance by agency cost. Agency cost has no negative effect on the firm performance.

The Effect of Taxation Socialization, Understanding Taxation, Tax Rates, and Tax Sanction on Tax Compliance in Msme Padang City Rindy Citra Dewi; Berta Agus Petra; Yamasitha Yamasitha; Anatia Agusti; Asri Juliani Br Tungkir
Journal of Accounting and Finance Management Vol. 1 No. 6 (2021): Journal of Accounting and Finance Management (January-February 2021)
Publisher : DINASTI RESEARCH

This study aims to determine the effect of taxation socialization, understanding of taxation, tax rates, and tax sanctions on taxpayer compliance with UMKM in the city of Padang. This study used a population of the number of UMKM in North Padang Subdistrict and Nanggalo District, Padang City and 77 Samples obtained through purposive sampling method. The data used are primary data and the analytical method used is multiple regression.The results showed that Tax Socialization partially had a significant effect on Taxpayer Compliance, Tax Understanding partially had a significant effect on Taxpayer Compliance, Tax Rates partially had no significant effect on Taxpayer Compliance, Tax Sanctions partially had a significant effect on Taxpayer Compliance, whereas Tax Dissemination, Understanding of Taxes, Tax Rates, and Tax Sanctions simultaneously have a significant effect on Taxpayer Compliance.

Return Saham Melalui Likuiditas, Profitabilitas, Dan Solvabilitas Rindy Citra Dewi; Yamasitha Yamasitha; Agam Mei Yudha; Reza Putri Ayuni
JISAMAR (Journal of Information System, Applied, Management, Accounting and Research) Vol 6 No 4 (2022): JISAMAR : November 2022
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v6i4.923

This study aims to determine how much influence Liquidity, Profitability, and Solvency on Stock Return. This research was conducted on Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The method of determining the sample in this study uses purposive sampling method so that from 193 populations, 44 companies can be obtained as samples. The data in this study were analyzed using multiple linear regression analysis techniques. The results of the study conclude that: (1) Liquidity has a significant effect on Stock Returns, (2) Profitability has no significant effect on Stock Returns, (3) Solvency has a significant effect on Stock Returns

EFFECT OF CS, OM, IBC, AND CV ON COMPANY GROWTH WITH PROFITABILITY AS MODERATING VARIABLES Muhammad Fikri Ramadhan fikri; Yamasitha -; Deni Saputra; Fitri Indah Mayang Sari
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 17 No. 1 (2023): Jurnal Ipteks Terapan : research of applied science and education
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

The purpose of this study was to examine the effect of capital structure, managerial ownership, independent board of commissioners and firm value on firm growth with profitability as a moderating variable used as an independent variable and capital structure (DER), managerial ownership (KM) , independent board of commissioners (DKI). and firm value (PBV) and firm growth (AG) were used as dependent variables. And one moderating variable is profitability (ROA). The data used are financial reports and annual reports from 2015 to 2019. The sample in this study is manufacturing companies listed on the Indonesia Stock Exchange as many as 42 companies. The results of this study indicate that capital structure (DER), managerial ownership (KM), has a negative and significant effect on company growth (AG).

STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DEVIDEN SEBAGAI PEMODERASI PADA PERUSAAHAAN INDUSTRI JASA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Agam Mei Yudha; Yamasitha Yamasitha; Chintya Ones Charli
JISAMAR (Journal of Information System, Applied, Management, Accounting and Research) Vol 7 No 2 (2023): JISAMAR : May 2023
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v7i2.1091

This study aims to determine and analyze the influence of Capital Structure and Profitability on Firm Value with Dividend Policy as a Moderating Variable. Capital Structure and Profitability are used as independent variables and Firm Value as the dependent variable. And Dividend Policy as a moderating variable. The population in this study is service industry companies listed on the Indonesia Stock Exchange for 2017-2021 with a total of 70 companies or 350 financial reports. In determining the sample using Purposive Sampling method. The data used is secondary data and the analytical method used is panel data method. The results of the research test show that the Capital Structure partially influences firm value. Profitability partially has no effect on firm value. Meanwhile, Dividend Policy as a moderating variable is unable to moderate Capital Structure on Firm Value. Dividend Policy as a moderating variable is able to moderate Profitability on Firm Value. The author advises companies, especially investors, to pay attention to existing risks, the results of this study are expected to be taken into consideration in managing company performance and providing good information for investors

Arus Kas Operasi, Tingkat Hutang Dan Ukuran Perusahaan Terhadap Persistensi Laba Fikri Ramadhan, Muhammad; Yamasitha; Indah Mayang Sari, Fitri
Journal of Science Education and Management Business Vol. 2 No. 3 (2023): Journal of Science Education and Management Business
Publisher : Riset Sinergi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62357/joseamb.v2i3.190

Penelitian ini adalah untuk menguji pengaruh Arus Kas Operasi, Tingkat Hutang, dan Ukuran Perusahaan Terhadap Persistensi Laba. Arus Kas Operasi, Tingkat Hutang, dan Ukuran Perusahaan digunakan sebagai variabel independen dan Persistensi Laba digunakan sebagai variabel dependen. Penelitian ini dilakukan pada perusahaan manufaktur sekror industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Cara penentuan sampel dalam penelitian ini menggunakan metode purposive sampling sehingga dari 81 populasi diperoleh sampel sebanyak 27 perusahaan. Data pada penelitian ini di analisis dengan teknik analisis metode data panel. Hasil penelitian menunjukkan bahwa Arus Kas Operasi tidak berpengaruh signifikan terhadap Persistensi Laba. Sedangkan Tingkat Hutang berpengaruh signifikan negatif terhadap persistensi laba. Sedangkan Ukuran Perusahaan berpengaruh signifikan positif terhadap Persistensi Laba. Selanjutnya Arus Kas Operasi, Tingkat Hutang, Ukuran Perusahaan berpengaruh signifikan secara bersama-sama terhadap Persistensi Laba

Pengaruh Kualitas Produk Dan Harga Terhadap Tingkat Penjualan Dengan Kualitas Pelayanan Sebagai Variabel Intervening Pada House Of Smith Padang Ramadhan, Muhammad Fikri; Yamasitha; Mayang Sari, Fitri Indah
Journal of Science Education and Management Business Vol. 3 No. 2 (2024): JOSEMB (Journal Of Science Education And Management Business)
Publisher : Riset Sinergi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62357/joseamb.v3i2.344

This study aims to determine how much influence product quality and price have on sales levels with service quality as an intervening variable for House Of Smith consumers. The method used is Structural Equation Modeling (SEM) with Partial Least Square (PLS) 3.0. By distributing questionnaires to 100 respondents. The results of the data analysis concluded that there was a positive and not significant effect of the product quality variable on the service quality variable. There is a positive and significant effect of the price variable on the service quality variable. There is a positive and significant effect of the product quality variable on the sales level variable. There is a positive and insignificant influence on the level of sales. There is a positive and significant influence of service quality variables on sales level variables. There is a positive and not significant effect of the product quality variable on the sales level variable with the service quality variable as the intervening variable. There is a positive and significant effect of the price variable on the sales level variable with the service quality variable as the intervening variable.

Company Value Through Company Size As A Moderating Variable: Intellectual Capital, Inventory Turnover, Return Of Assets Saputra, Deni; Yudha , Agam Mei; Yamasitha, Yamasitha
Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Vol. 3 No. 2 (2024): Jurnal JEKMA, October 2024
Publisher : Yayasan Bina Internusa Mabarindo

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

This research aims to determine the influence of intellectual capital, inventory turnover, and return on assets on company value with company size as a moderating variable (case study of the LQ 45 company in 2018-2022). intellectual capital, inventory turnover, and return on assets are used as independent variables and firm value is used as the dependent variable. And company size as a moderating variable. This research was conducted at the LQ45 company. The sample used in this research was LQ45. The data used is secondary data. The analytical method used is multiple regression analysis. The analytical tool used is SPPS 25. The research results obtained are based on the partial test: there is a positive and significant influence of intellectual capital on company value, there is a negative and insignificant influence of inventory turnover on company value, there is a positive and significant influence of return of assets on company value , company size is able to moderate the influence of intellectual capital on company value, company size is not able to moderate the influence of inventory turnover on company value. Company size is able to moderate return of assets on company value.

ANALISIS STRATEGI CAFE DOODOO DESSERT DAN SHISHA Yamasitha Yamasitha
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 1 No. 1 (2019): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Desember 2019 - Mei 2020)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v1i1.230

Tujuan dari penelitian ini adalah untuk menganalisis kondisi internal, eksternal cafe dan menyusun formulasi strategi bisnis guna memperoleh keunggulan bersaing bagi perusahaan. Metode penelitian dalam penelitian ini adalah deskriptif kualitatif dengan jenis penelitian studi kasus. Berdasarkan hasil dari Matriks IFE dan EFE , CAFE DOODOO DESSERT & SHISHA menunjukkan strategi perusahaan dalam memanfaatkan kekuatan dan meminimalkan kelemahan berada di atas rata-rata dan kondisi internal perusahaan cenderung kuat dan harus tetap berupaya maksimal untuk memanfaatkan peluang eksternal dan menghindari ancaman yang dapat mempengaruhi perusahaan. Selanjutnya Matriks CPM, menunjukan bahwa masih cukup baik bila dibandingkan dengan dua pesaing utamanya. Ini diperkuat dengan hasil analisis matriks TOWS dapat diketahui bahwa ada empat strategi yang yang dapat dijalankan, yaitu strategi pengembangan pasar, strategi integrasi horizontal, dan strategi pengembangan produk. Terakhir pada Matriks SPACE hasilnya pada kuadran agresif, diikuti hasil matrik Internal-Eksternal hasilnya berada dalam sel nomor V, yaitu dalam sel pertahankan dan pelihara.

NILAI PERUSAHAAN MELALUI KEPUTUSAN PENDANAAN DAN KEBIJAKAN DIVIDEN DENGAN KUALITAS LABA SEBAGAI VARIABEL MODERASI Agam Mei Yudha; Yamasitha Yamasitha; Muhammad Fikri Ramadhan; Yesha Arsita
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 3 No. 1 (2022): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Desember 2021 - Mei 2022)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v3i1.839

Penelitian ini bertujuan untuk mengetahui pengaruh keputusan pendanaan, kebijakan dividen terhadap nilai perusahaan dengan kualitas laba sebagai variabel moderasi. Sampel yang digunakan adalah perusahaan industri yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Dalam penentuan sampel menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder dan metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa secara parsial keputusan pendanaan berpengaruh negatif dan signifikan tehadap nilai perusahaan. Secara parsial kebijakan dividen berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan. Secara parsial keputusan pendanaan berpengaruh positif dan signifikan terhadap nilai perusahaan dengan kualitas laba sebagai variabel moderasi. Secara parsial kebijakan dividen berpengaruh positif dan tidak signifikan terhadap nilai perusahaan dengan kualitas laba sebagai variabel moderasi. Secara simultan keputusan pendanaan dan kebijakan dividen berpengaruh positif dan signifikan terhadap nilai perusahaan dengan kualitas laba sebagai variabel moderasi.

Co-Authors Agam Mei Yudha Alfandri, Nofri Aminuyati Anatia Agusti Andini Taniawaisrin M.A.L Asmara, Derita Asri Juliani Br Tungkir Berta Agus Petra Charli, Chintya Ones Dara Ayu Artika Deni Saputra Dian Anggraini Dina Novira Elfiswandi, Elfiswandi Fitri Indah Mayang Sari Haryani, Dessy Indah Mayang Sari, Fitri Lusiana Luthfiyyah, Mahirah Mardhatila Fitri Sopali Maulana, Ivan Mayang Sari, Fitri Indah Mia Austina Anggraini Miranda, Lolita Muhammad Fikri Ramadhan Novalia, Fanny Okta Sandria Pondrinal, Muhammad Reza Putri Ayuni Rindy Citra Dewi Risse Putri Afrieni Ronni Andri Wijaya Sari, Fitri Indah Mayang Sari, Rr Putri Intan Permata Selvi Zola Fenia Shelvina Meiliza Pramesti SIGIT SANJAYA, SIGIT Wahyu Nisa Oktavia Wendi Wahyu Utama Yesha Arsita Yulasmi Yulia Yosi Zefri Yenni Zefriyenni , Zefriyenni

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