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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat
Eric Bryan Lie
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

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FAKTOR PENENTU KEBIJAKAN HUTANG Sufiyati Sufiyati; Melvin Vanwi Goenawan; Eric Bryan Lie
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6594

Abstract

Salah satu keputusan yang penting dan mempengaruhi keberlanjutan perusahaan adalah keputusan untuk memilih sumber pendanaan ekternal atau internal. Kebutuhan tambahan dana ekspansi dapat mendorong perusahaan untuk menggunakan hutang, artinya perusahaan menggunakan sumber pendanaan eksternal. Purposive sampling digunakan dalam pemilihan sample, yang dianalisis dengan regresi linier berganda. Perusahaan yang bergerak di bidang barang consumer non cyclical yang terdaftar di Bursa Efek Indonesia antara tahun 2021 sampai 2024 sebagai sampel penelitian. Data diolah dengan program software SPSS. Variabel likuiditas memiliki dampak negatif terhadap kebijakan hutang, variabel profitabilitas, ukuran perusahaan, pertumbuhan perusahan dan struktur aset tidak menunjukkan berpengaruh.
Pelatihan Pelaporan Keuangan Sederhana bagi UMKM Pemula Amin Wijoyo; Stewart Sebastian; Brayden Brayden; Eric Bryan Lie
Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Vol. 4 No. 3 (2026): Juli : Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pandawa.v4i3.2910

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy; however, most early-stage MSME owners still face significant limitations in managing their business finances. The main challenges include a lack of understanding regarding financial recordkeeping, the absence of separation between personal and business finances, and limited knowledge of financial reporting standards based on SAK EMKM. This community service activity aimed to improve the understanding and skills of early-stage MSME owners in preparing simple financial reports. The training was conducted in a face-to-face format at the Integrated Business Service Center (PLUT) – KUMKM of Belitung Regency on May 21, 2026, using a combination of material presentation, contextual practice problems, and group discussion sessions. The results indicated that approximately 80% of participants demonstrated a solid understanding of the material and showed improved ability to read, prepare, and analyze simple financial statements. Participants also exhibited high enthusiasm and expressed interest in exploring accounting topics further. This activity is expected to encourage MSME owners to develop disciplined financial recordkeeping habits, enabling them to manage their businesses more professionally and sustainably.
Co-Authors Amin Wijoyo Brayden Brayden Melvin Vanwi Goenawan Stewart Sebastian Sufiyati Sufiyati Sufiyati Sufiyati