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TINJAUAN YURIDIS TERHADAP PENERBITAN SERTIFIKAT HAK ATAS TANAH BERDASARKAN AKTA CACAT HUKUM Estiani, Estiani
Notarius Vol 12, No 2 (2019): Notarius
Publisher : Magister Kenotariatan Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (605.834 KB) | DOI: 10.14710/nts.v12i2.29120

Abstract

Determination of Debt Use on Capital Structure in Indonesia Tasrim, Tasrim; Anwar, Vebby; Estiani, Estiani; Kurniawan, Angga; Jayanti, Ansri
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol. 15 No. 3 (2024): December 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jbti.v15i3.22671

Abstract

The use of debt is a strategic decision of the company. The company must make such decisions for the sustainability of its operations. The study investigates the factors influencing debt use in a company's capital structure. The locus of research was a technology business registered on the Indonesia Stock Exchange. The sampling was of 17 companies selected through the purposive sampling method. The companies selected as research samples were those that routinely reported financial statements during the research period from 2019 to 2023. Multiple regression analysis was employed to analyze the data. The results showed that liquidity strength negatively correlated with debt use, while the Current Ratio (CR) did not show a significant effect. Tangible assets affect the debt-to-equity ratio (DER), and no significant effect was found on the use of STDTA. Return on Asset (ROA) negatively affects short total debt to total assets (STDTA) and positively affects DER. In contrast, Total Asset Turnover (ATO) and Return on Equity (ROE) positively affected STDTA. ATO had a negative impact on DER. Meanwhile, ROE was not found to have a significant effect on DER. The company uses the pecking order theory approach in its capital structure policy. It pays more attention to internal conditions before adopting a policy of using or increasing debt in the capital structure.
Penerapan Pakan Mandiri dan Budidaya Ikan Nila Sistem Bioflok bagi Kelompok Pembudidaya Ikan di Kelurahan Kaisabu Baru Kota Baubau Provinsi Sulawesi Tenggara: Implementation of Self-Produced Feed and Tilapia Culture Based on the Biofloc System for the Fish Farmers Group in Kaisabu Baru Village, Baubau City, Southeast Sulawesi Province Sumitro, Sumitro; Afandi, Arfan; Estiani, Estiani
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 3 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i3.8453

Abstract

The Bangkali Fish Farmers Group (POKDAKAN) is one of the groups supported by the Fisheries Department of Baubau City in Kaisabu Baru Village, whose business has struggled to grow due to the high cost of commercial feed and the continued use of conventional farming methods. The solution is to implement self-produced feed and tilapia farming based on the biofloc system. This community service activity aims to provide knowledge to the Bangkali Fish Farmers Group about producing self-made feed and implementing tilapia farming based on the biofloc system. The methods used in this community service activity include program socialization, the implementation of self-produced feed, and the farming of tilapia using the biofloc system. The result of this activity is that the Bangkali group is now capable of producing their feed and able to apply the tilapia culture based on the biofloc system.