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All Journal UNEJ e-Proceeding CERMIN: Jurnal Penelitian Jurnal Ekonomi dan Bisnis GROWTH (JEBG) MIMBAR INTEGRITAS Jurnal Mahasiswa Entrepreneur

Lita Permata Sari

Fakultas Ekonomi, Universitas Abdurachman Saleh Situbondo

Author-ID : 3121197

Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH KEBIJAKAN TREATMENT KARYAWAN TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL DAN KUALITAS LAPORAN KEUANGAN SEKTOR PUBLIK KABUPATEN SITUBONDO Lita Permata Sari; Ediyanto Ediyanto
UNEJ e-Proceeding 2018: Prosiding Seminar Nasional Manajemen dan Bisnis III (SNMB3)
Publisher : UPT Penerbitan Universitas Jember

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

AbstrakPenelitian ini bertujuan untuk mendapatkan bukti empiris tentang pengaruh kebijakanpengobatan karyawan terhadap efektivitas pengendalian internal dan kualitas laporankeuangan sektor publik. Sampel ini termasuk 102 responden yang bekerja dan memiliki posisisebagai petugas administrasi keuangan dan aset serta bendahara Satuan Kerja PerangkatDaerah (SKPD) Pemerintah Kabupaten Situbondo. Teknik pengambilan sampel menggunakanpurposive sampling, yaitu memilih sampel dengan kriteria sampel yang melibatkan minimal 2tahun pengalaman dalam pelaporan keuangan di masing-masing SKPD. Metode pengumpulandata dilakukan dengan penyebaran kuesioner secara langsung. Analisis data menggunakan PathAnalisis dengan perangkat lunak SPSS versi 20. Penelitian ini memberikan bukti empiris bahwakebijakan pengobatan karyawan memiliki efek positif pada efektivitas pengendalian internal.Sebaliknya, kebijakan pengobatan karyawan tidak berpengaruh pada kualitas laporankeuangan sektor publik. Selain itu, bukti empiris menunjukkan bahwa pengaruh kebijakanpengobatan karyawan pada kualitas laporan keuangan diperantarai oleh efektivitaspengendalian internal. Artinya, melalui efektivitas pengendalian internal, kebijakan perlakuankaryawan dapat secara tidak langsung mempengaruhi kualitas laporan keuangan.Kata kunci: Kebijakan Perawatan Karyawan, Efektivitas Kontrol, Laporan KeuanganBerkualitas, Sektor Publik.

PENGARUH TINGKAT KECUKUPAN MODAL, EFISIENSI OPERASIONAL, RISIKO KREDIT DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA PERBANKAN SYARIAH YANG TERDAFTAR DI OJK PERIODE 2015-2019 Lita Permata Sari
Growth Vol 18 No 2 (2020): November
Publisher : Relawan Jurnal Indonesia

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 TOTAL UTANG, MODAL KERJA, DAN PENJUALAN TERHADAP LABA BERSIH PADA PERUSAHAAN TEKSTIL DAN GARMENT YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019 Nurul Mareta Filrisqi; Lita Permata Sari; Ika Wahyuni; Dwi Perwitasari W
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

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.

PENDAMPINGAN MANAJEMEN USAHA, KEUANGAN, DAN DIGITAL MARKETING SEBAGAI UPAYA PENINGKATAN PENDAPATAN USAHA MIKRO OLAHAN IKAN D’JATIM DESA DEMUNG KABUPATEN SITUBONDO Lita Permata Sari; Royhan Tofail Wakid
MIMBAR INTEGRITAS : Jurnal Pengabdian Vol 1 No 1 (2022): JANUARI 2022
Publisher : MIMBAR INTEGRITAS : Jurnal Pengabdian

Mitra kegiatan pengabdian masyarakat olahan ikan D’JATIM berlokasi di Desa Demung, Kecamatan Besuki, Kabupaten Situbondo. Permasalahan mitra pada produksi dan manajemen adalah pengemasan, pencatatan keuangan, serta pemasaran secara offline. Pendampingan yang dilakukan kepada usaha D’Jatim sebagai hasil pelaksanaan kegiatan pengabdian membantu dalam pengembangan usaha dengan mencantumkan informasi kadaluarsa produk dan pengusulan no ijin membuka usaha rumah tangga berupa produk olahan ikan. Dari sisi pengelolaan Keuangan menggunakan aplikasi Buku kas untuk memudahkan proses pencatatan transaksi dan memaksimalkan pemasaran melalui kemudahan media online yang banyak ditawarkan oleh platform transaksi jual beli.

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 Meliza Novi Wulandari; Ida Subaida; Lita Permata Sari
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 5 (2022): JUNI 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 STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING (STUDI PADA BANK KONVENSIONAL) YANG TERDAFTAR DI BEI PERIODE 2018-2020 Kustiani Kustiani; Lita Permata Sari; Ida Subaida
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 7 (2022): AGUSTUS 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 LEVERAGE TERHADAP INCOME SMOOTHING DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2018-2020 Ila Nur Arifah; Ika Wahyuni; Lita Permata Sari
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 3 (2022): APRIL
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 STRES KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA PT. MELIO INDOTAMA SEJAHTERA SITUBONDO Muhammad Misbahul Bari; Edy Kusnadi; Lita Permata Sari
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 9 (2022): OKTOBER 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 KOMPENSASI KERJA TERHADAP KINERJA PEGAWAI INSEMINATOR DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING PADA DINAS PETERNAKAN DAN PERIKANAN KABUPATEN SITUBONDO Niken Meirilia; Karnadi Karnadi; Lita Permata Sari
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 6 (2022): JULI 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 KUALITAS PELAYANAN HARGA OBAT DAN LOKASI TERHADAP MINAT BELI KONSUMEN PADA APOTEK OLEAN FARMA (STUDI PADA APOTEK OLEAN FARMA TENGGIR BARAT KABUPATEN SITUBONDO) Moh Samsuri; Karnadi Karnadi; Lita Permata Sari
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 10 (2022): NOPEMBER 2022
Publisher : Fakultas Ekonomi dan Bisnis

The purpose of this study was to analyze the effect of the variable influence of service quality, drug price and location on consumer buying interest at the Olean FarmaTenggir Barat Pharmacy, Situbondo Regency. Collection method. Service Quality Variable (X1) with a significant level of 5% obtained a tcount of 0.971 with a significant value of 0.334. From these results it can be said that the Service Quality variable (X1) has a positive but not significant effect because the results of the t-count have a value of 0.971. In addition, it is known that the t-count is 0.971 < t-table 1.985 and the significant value of t-count is 0.334, so Ho is accepted and Ha is rejected. This means that there is no partially positive significant effect of the Service Quality variable (X1) on the Consumer Purchase Order variable. Price variable (X2) with a significant level of 5% obtained t-count results of 2.515 with a significance of 0.014. It can be said that the price variable (X2) has a positive effect on the result of t-count which has a value of 2.515. In addition, it is known that t count 2.515 > t table 1.985 and significant t 0.014 < 0.050, then Ho is rejected and Ha is accepted. This means that the partially positive significant effect of the Price variable (X2) on the Consumer Buying Interest variable (Y) Apotek Olean FarmaTenggir Barat Situbondo Regency. Location variable (X3) with a significance level of 5% obtained t-count results of 7.240 with a significance value of 0.000, it can be said that the Location variable (X3) has a positive effect because the results of t-count which have a value of 7.240. In addition, it is known that t arithmetic 7.240 > t table 1.985 and significant value t 0.000 < 0, then Ho is rejected and Ha is accepted. This means that the partially positive significant effect of the Location variable (X3) on Consumer Buying Interest (Y) at the Olean FarmaTenggit Barat Pharmacy, Situbondo Regency.

Co-Authors Akhmad Ribut Pribadi Alfina Dian Ratna Sari Auliasha Firlana Hadi Insani Ayu Tri Lestari Devan Dwi Sapta Handika Dewi Kamalisa Dina Windiana Dwi Perwitasari W Ediyanto Ediyanto Edy Kusnadi Erine Violiandani Faradina Pindi Maulida K Feri Kiswanto Fina Febriyanti Gilda Nindita Safira Hilmiyatul Hanifa Ida Subaida Ika Wahyuni Ila Nur Arifah karnadi Karnadi Kustiani Kustiani Linda Rizkia Lutfi Chairul An am Maria Ulfa Meliza Novi Wulandari Mildatul Maulani minullah minullah Moh Samsuri Mohammad Yahya Arief Muhammad Misbahul Bari Nadila Putri Ayu Venolika Nia Nur Rohmatillah Niken Meirilia Nurul Mareta Filrisqi Randika Fandiyanto Riska Ayu Pramesthi Rizal Ainul Yaqin Royhan Tofail Wakid Royhan Tofail Wakid Sariyanti Sariyanti Seinuri Seinuri Sindy Antika Siti Amina Ratna Sintia Stiyo Pamungkas Raharjo Suzhmita Agustiarini Triska Dewi Pramitasari Uswatun Hasanah Vania Rika Corina Yudha Praja Yuni Astri Ayu Maulida

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