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All Journal Journal of Management - Small and Medium Enterprises (SME's) GLORY Jurnal Ekonomi dan Ilmu Sosial Jurnal Pengabdian Sosial
Makatita, Reyner F.
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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PENGARUH MANAJEMEN LABA DAN RASIO KEUANGAN TERHADAP PERINGKAT OBLIGASI PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Labu, Yuliana Apriliani; Amtiran, Paulina Yuritha; Makatita, Reyner F.
Journal of Management Small and Medium Enterprises (SMEs) Vol 17 No 1 (2024): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v17i1.13856

Abstract

This study examines the effect of earnings management and financial ratios on bond ratings. The variables used are 1) The effect of earnings management on bond ratings, 2) The effect of liquidity ratio on bond rating, 3) The effect of activity ratio on bond rating, 4) The effect of solvency ratio on bond rating, 5) The effect of profitability ratio on bond rating. The samples used in the study based on criteria are food and beverage companies that have consecutive bond ratings from 2015 to 2020. From the results of purposive sampling logistic regression, which includes descriptive statistical tests, research model tests, and logistic regression tests. The results of hypothesis testing show that earnings management, liquidity ratio, and profitability ratio have no significant effect on bond ratings, while activity ratio and solvency ratio have a significant effect on bond ratings. Keywords: Earnings Management; Financial Ratio; Activity Ratio; Bond Rating; Liquidity Ratio, Profitability Ratio; Solvency Ratio
Peningkatan Peran UMKM Berbasis Digital Di Desa Oebelo Kabupaten Kupang Aman, Dominikus K.T.; Rozari, Petrus E. de; Makatita, Reyner F.; Anabuni, Anderias
Jurnal Pengabdian Sosial Vol. 1 No. 8 (2024): Juni
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/x2eam653

Abstract

Pemberdayaan UMKM sangat penting untuk mendukung keberlangsungannya di tengah lingkungan yang terus berubah. Adaptasi terhadap perkembangan teknologi menjadi hal yang mendesak bagi UMKM. Kegiatan digitalisasi UMKM ini bertujuan untuk memberikan pemahaman dan keterampilan bagi para pelaku UMKM di desa Oebelo terkait pemanfaatan teknologi dalam kegiatan usahanya. Metode kegiatan ini berupa penyuluhan, pelatihan dan pendampingan. Peserta yang ditargetkan sebanyak 25 orang peserta. Hasil dari kegiatan ini berdampak pada pengetahuan ibu-ibu UMKM serta kesadaran akan pentingnya digitalisasi UMKM dan keterampilan dalam menggunakan teknologi digital untuk kegiatan usahanya.
Co-Authors Aman, Dominikus K.T. Amtiran, Paulina Y Anabuni, Anderias Andini, Fajrin Dinda Aplugi, Gerald Eksel Atahau, Christien Ariyanti Batagodo, Johanes P Boimau, Dea Bernadette Herlita Buky, Noveta Susanti Bunga, Markus Dairu, Yuniyati Louru de Rozari, Petrus E Dhae, Yosefina K I D D Fanggidae, Apriana H J Fanggidae, Ronald Patrick Costantin Foenay, Christien C Gunu Wutun, Maria Magdalena Harimans, Hendrikus Warta Horo, Andreas Hermanus Indung, Maria Novista Jati, Hironnymus Kaly, Yohana S J Labu, Yuliana Apriliani Lani, Julliet Juneva Lopes, Febiana M Ludji, Mars Triwilia Maria, Lies Mau, Daud Ronis Mendonca, Elidia Da Conceicao Mowata, Joice Sara Ndoen, Wehelmina M Octaviano, Roymond Sintyoseph Pasole, Ifanny Susanti Rabe, Anifir Rohi Rihi, Ruth Elisabeth Rohi, Medi Ananda Rozari, Petrus E. de Seran, Evi Yohana Syahid, Shasah Husani Tafuli, Menci Aplonia Tefbana, Novarisna Widyastuti, Nurul Woroms, Priwinta D L