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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH Jurnal Bisnis Jurnal Bisnis Darmajaya Jurnal Mantik Ekombis: Jurnal Fakultas Ekonomi Multicience INTELEKTIVA EKONOMIKA45 Jurnal Ekonomis Klabat Journal of Management PEDAMAS (Pengabdian Kepada Masyarakat)

Lenita Waty

UNIVERSITAS ADVENT INDONESIA

Author-ID : 3747904

Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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ASIMETRI INFORMASI SERTA IMPLIKASINYA TERHADAP PENGEMBALIAN INVESTASI SAHAM MANUFAKTUR DI INDONESIA Sihombing, Jenny; Waty, Lenita; Purba, Hedry
Jurnal Bisnis Darmajaya Vol 3, No 1 (2017): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

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This study aims to find out how the influence of disclosure on information asymmetry, the influence of information asymmetry on stock returns and the influence of disclosure on stock returns. The unit of analysis used is all existing manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study used descriptive verifikatif method with quantitative approach, partial least square statistical approach. The results of this study indicated that the increasing voluntary disclosure occured significantly influenced information asymmetry with a negative coefficients direction. Information asymmetry significantly influenced stock return with negative coefficient direction. Voluntary disclosure influenced stock return with positive coefficient direction. A Better supervision and motivations are needed so that the companys management disclose information exceed the requirements made by the regulator in order to generate benefit for investors as well as for the company.Â Keywords: voluntary disclosure, information asymmetry, investment, stock, manufacture.

ASIMETRI INFORMASI SERTA IMPLIKASINYA TERHADAP PENGEMBALIAN INVESTASI SAHAM MANUFAKTUR DI INDONESIA Jenny Sihombing; Lenita Waty; Hedry Purba
Jurnal Bisnis Darmajaya Vol 3, No 1 (2017): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

This study aims to find out how the influence of disclosure on information asymmetry, the influence of information asymmetry on stock returns and the influence of disclosure on stock returns. The unit of analysis used is all existing manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study used descriptive verifikatif method with quantitative approach, partial least square statistical approach. The results of this study indicated that the increasing voluntary disclosure occured significantly influenced information asymmetry with a negative coefficients direction. Information asymmetry significantly influenced stock return with negative coefficient direction. Voluntary disclosure influenced stock return with positive coefficient direction. A Better supervision and motivations are needed so that the company's management disclose information exceed the requirements made by the regulator in order to generate benefit for investors as well as for the company. Keywords: voluntary disclosure, information asymmetry, investment, stock, manufacture.

PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN MODAL TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR AGRICULTURE DI BURSA EFEK INDONESIA PERIODE 2018-2020 NAOMI THERESIA IRMAWAN; LENITA WATY
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 3 No 11 (2022): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA - EDISI JULI 2022
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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This study aims to determine the effect of cash turnover, receivables turnover, inventory turnover, and working capital turnover on the profitability of agriculture sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The independent variables in this study are cash turnover, accounts receivable turnover, and working capital inventory turnover. And the dependent variable in this study is profitability. The population in this study are agriculture sector companies listed on the Indonesia Stock Exchange. The sampling technique used in this study used a purpose sampling technique. According to the criteria that have been set in the sampling, there are 8 companies that fit the criteria. The type of data used is secondary data taken by the documentation method by accessing the www.idx.co.id site. As well as the sites of each company. The analysis technique used is multiple linear regression analysis technique. The results showed that: (1) There is a positive influence between cash turnover on company profitability. (2) There is no influence between receivables turnover on company profitability. (3) There is a positive influence between inventory turnover on company profitability. (4) There is a negative influence between working capital turnover on company profitability.

THE IMPACT OF TRANSFER PRICING, CAPITAL INTENSITY, AND POLITICAL CONNECTION ON TAX AGGRESSIVENESS (SURVEY OF MANUFACTURING COMPANIES IN THE PHARMACEUTICAL SUB SECTOR LISTED ON IDX FOR 2017-2021) NICOLAS K SIHOTANG; LENITA WATY
INTERNATIONAL JOURNAL OF MULTI SCIENCE Vol. 3 No. 03 (2022): INTERNATIONAL JOURNAL OF MULTISCIENCE - SEPTEMBER - DESEMBER 2022 EDITION
Publisher : CV KULTURA DIGITAL MEDIA

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This study aims to partially or simultaneously examine the impact of transfer pricing, capital intensity, and political connections on tax aggressiveness. This study uses pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for 2017-2021. The sample collection technique was carried out using a purposive sampling method, which in the end, obtained a total of 35 samples. The multiple regression method was used for data analysis. The results showed that transfer pricing, capital intensity, and political connection had no significant effect on tax aggressiveness partially or simultaneously.

PENGARUH KESADARAN WAJIB PAJAK DAN PENGETAHUAN PAJAK BUMI DAN BANGUNAN TERHADAP KEPATUHAN MASYARAKAT DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI DESA SEI APUNG Destryni Sinaga; Lenita Waty
JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH Vol 23 No 2 (2022): JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jpekd.44381.23.2.2022

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh dari Kesadaran Wajib Pajak dan Pengetahuan Pajak Bumi dan Bangunan (PBB) Terhadap Kepatuhan Masyarakat dalam Membayar Pajak Bumi dan Bangunan (PBB) di Desa Sei Apung. Metode dasar dari penelitian ini adalah deskriptif dengan menggunakan teknik angket/kuesioner. Penelitian dilakukan di Desa Sei Apung Kecamatan Kualuh Hilir Kabupaten Labuhan batu utara, Sumatera Utara. Teknik analisis data yang dipakai penulis yaitu regresi linier berganda. Variabel bebas dari penelitian ini yaitu kesadaran wajib pajak dan pengetahuan pajak bumi dan bangunan (PBB). Variabel terikat-nya ialah kepatuhan masyarakat dalam membayar pajak bumi dan bangunan (PBB). Hasil dari penelitian ini menunjukkan kalau kesadaran wajib pajak dan pengetahuan PBB hasilnya berpengaruh terhadap Kepatuhan Masyarakat dalam Membayar Pajak Bumi dan Bangunan di Desa Sei Apung. Variabel yang paling berpengaruh terhadap produktivitas kerja karyawan berdasar dari hasil uji standardized coefficient beta yaitu variabel pengetahuan PBB. Saran penulis yang bisa diberikan yaitu dengan diadakannya sosialisasi dapat membuat masyarakat mengerti dan paham mengenai pajak. Kata Kunci: .Kepatuhan Membayar Pajak, Kesadaran Wajib Pajak, Pengetahuan PBB

ANALYSIS OF EARNINGS MANAGEMENT BASED ON TOTAL ACCRUAL METHOD ON TOL, AIRPORT, PORTS SUB SECTOR COMPANY Lenita Waty
Jurnal Ekonomis Vol 12 No 1 (2019): EKONOMIS : April 2019
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aimed to analyze the state of earnings and detect of earnings management actions conducted by companies on toll roads, airports, ports companies. Earnings management was measured using the total accrual formula. The data collected by using secondary data that has been published by Indonesia Stock Exchange. The data was processed by using the total accrual formula. Based on the result of the research, there were fluctuations in net profit during the period 2011 - 2015 on the toll road, airport, port companies with the average net profit of Rp. 1,719,139,658,710. The average value of total company accruals on the toll road, airport, port sub-sectors of 0.0065 meant that companies on the toll road, airport, port and other sub-sectors that take earnings management measured over the period 2011 - 2015 increase the company's profit.

THE EFFECTS OF ORGANIZATIONAL CULTURE AND LEADERSHIP STYLE ON EMPLOYEE PERFORMANCE Lenita Waty
Jurnal Ekonomis Vol 12 No 2 (2019): EKONOMIS : Oktober 2019
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The aim of this study was to find out the influence of the organizational culture and leadership style on employee performance at Sekolah Advent Cimindi and Sekolah Advent Naripan in Bandung, West Java, Indonesia. This study used quantitative approach, and the questionnaire was specifically designed. Path analysis was used to determine whether there were direct effects and indirect effects of intervening variables. The population of this study was the employees of the Sekolah Advent Cimindi and Sekolah Advent Naripan with total 35 samples. The data was collected through questionnaire using Likert scale measurement. The research instrument used in this study was validity and reliability test. The results showed that the organizational culture and the dimensions of leadership style had a positive and significant influence, both directly and indirectly on the performance of the employees. The study findings prove that organizational culture and leadership style is an important element that greatly affect employee performance. Based on the result, it is recommending that the leaders at Sekolah Advent Cimindi and Sekolah Advent Naripan need to find out the suitable and most encouraging organizational culture and leadership style so the employees are able to perform their best.

PENGARUH KOMITE AUDIT TERHADAP PENGUNGKAPAN PENGENDALIAN INTERNAL Fitriany Br Simbolon; Lenita Waty
Jurnal Ekonomis Vol 14 No 2b (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This research purpose is to examine the effect of the audit committee characteristic with audit committee expertise, genders in audit committee, and company age as the indicators and internal control research as the dependent variable. This research used data that obtained from the Indonesia Stock Exchange (IDX) from 2019 to 2020. For the sample, this research used 41 banking companies that registered on the IDX result from purposive sampling method. The multiple regressionis used in this research for the statistiacal technique. The final results of this research indicate that the knowledge of the audit committee and the gender in audit committee have a positive effect on internal control disclosure.

PENGARUH PENGALAMAN KERJA TERHADAP KINERJA KARYAWAN PADA KULINER BANDUNG BARAT Rivo Perenji Grisang; Lenita Waty
Klabat Journal of Management Vol 4 No 1 (2023): Klabat Journal of Management
Publisher : Faculty of Economics and Business, Universitas Klabat

The purpose of this study is to determine the performance of employees in the West Bandung Culinary environment, as well as previous work experience. West Bandung Culinary is the place of research for this research. The research method used is descriptive/quantitative analysis, meaning that the research only focuses on disclosing an existing problem and trying to find a solution to that problem. Slovin-based sampling. This study uses observation, interviews, and questionnaires for data collection. Information was collected from 35 respondents to the questionnaire. analyzed with the help of SPSS 21 and Microsoft Excel 2013 for testing normality, partial (T), and the coefficient of determination. The research findings are as follows: The results of the simple regression test show that there is a positive and significant effect of work experience on performance, with a correlation coefficient of 0.458 and a coefficient of determination of 0.21. In addition, the regression equation KK=39.00+0.41 PK, and the significance level T with a value of 0.006. West Bandung culinary is influenced by this work experience. Keywords: employee performance, work experience Tujuan dari penelitian ini adalah untuk mengetahui kinerja pegawai di lingkungan Kuliner Bandung Barat serta pengalaman kerja sebelumnya. Kuliner Bandung Barat menjadi tempat penelitian untuk penelitian ini. Bahasan penelitian menggunakan metode analisis deskriptif dan kuantitatif, dimana fokusnya hanya pada penyelesaian suatu masalah yang sudah ada dan berusaha mencari solusi dari masalah tersebut. Pengambilan sampel berbasis Slovin. Penelitian ini menggunakan metode observasi, wawancara, dan kuesioner untuk pengumpulan data. Informasi dikumpulkan dari 35 responden untuk kuesioner. dianalisis dengan bantuan SPSS 21 dan Microsoft Excel 2013 untuk pengujian normalitas, parsial (T), dan koefisien determinasi. Temuan penelitian adalah sebagai berikut: Hasil uji regresi sederhana menunjukkan adanya pengaruh positif dan signifikan pengalaman kerja terhadap kinerja, dengan koefisien korelasi sebesar 0,458 dan koefisien determinasi sebesar 0,21. Selain itu, persamaan regresi KK = 39,00 + 0,41 PK, dan tingkat signifikansi T dengan nilai 0,006. Kuliner Bandung Barat dipengaruhi oleh pengalaman kerja tersebut. Kata Kunci: kinerja karyawan, pengalaman kerja

PENGARUH GENDER, RISK PREFERENCES DAN PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMUNIKASI (TIK) TERHADAP KEPUTUSAN INVESTASI Lenita Waty; Grace Orlyn Sitompul; Francis Hutabarat
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 9, No 1 (2023): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v9i1.6955

As a result of the post-pandemic economic downturn, many people have lost a significant portion of their wealth. The right investment decision is required to get out of this mess. One way to recoup depreciating assets is through investment choices that vary depending on factors such as the investor's risk tolerance and level of digital literacy. The research in this article aims to shed light on how gender, risk aversion, and the use of ICT all play a role in financial investment choices. In this investigation, a questionnaire served as the research tool of choice. A total of 239 Indonesian professionals participated in this study. SPSS 26.0 statistics were used for this study. This study employs a variety of statistical tests and measures of correlation and independence to determine its findings. The study found that the demographic factors of gender, Risk Preferences, and the use of ICT all together significantly affect investment decisions and that the use of ICT itself partially significantly affects investment decisions.

Co-Authors Destryni Sinaga Fitriany Br Simbolon Francis Hutabarat Grace Orlyn Sitompul Heddry Purba Jenny Sihombing Jesica Anggreani Siringoringo Ledy Alemita Br Tarigan Lorina Siregar Sudjiman Meisy Sabat Tania Sirait NAOMI THERESIA IRMAWAN NICOLAS K SIHOTANG Purba, Hedry Richard Friendly Simbolon Rivo Perenji Grisang Sihombing, Jenny Valentine Siagian

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