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All Journal JURNAL RISET AKUNTANSI DAN AUDITING Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Economics and Business Letters Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS
Bagu, Agustin
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN PENDANAAN STRUKTUR MODAL EKSTERNAL PADA PERUSAHAAN INDUSTRI MANUFAKTUR DI INDONESIA YANG TERDAFTAR DI BURSA EFEK INDONESIA Bagu, Agustin; Karamoy, Herman; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i1.33270

Abstract

The company's capital structure is sourced from internal and external, therefore the decision to fund the capital structure must be reviewed in-depth, and various impacts or risks that may affect the company that may occur in the future. One of the capital structure funding decisions made by the company is external capital structure funding. This study aims to analyze and empirically prove the stability of sales stability, information technology capital, and business risks to the company's policy of selecting an external capital structure funding model for manufacturing industry companies in Indonesia listed on the Indonesia Stock Exchange. This type of research is quantitative using secondary data, with the population in this research is all manufacturing industry companies listed on the Indonesia Stock Exchange which number 163 manufacturing industry companies. Sampling method in this study using purposive sampling method, with some criteria of sample withdrawal, the number of samples used as many as 32 manufacturing industry companies with observation data 160 financial statements. The data analysis technique used is multiple regression analysis. The results showed that: 1). Sales stability has a positive and significant impact on the company's policy of selecting an external capital structure funding model. 2). Information technology capital has a positive and significant impact on the company's policy of selecting an external capital structure funding model. 3). Business risk is insignificant and has no effect on the company's policy of selecting an external capital structure funding model.
Research trends in entrepreneurship in the digital era: A bibliometric analysis Irianto, Okto; Adiatma, Tini; Bagu, Agustin
Journal of Economics and Business Letters Vol. 4 No. 6 (2024): December 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v4i6.335

Abstract

In the digital era, entrepreneurs have begun to leverage ICT and its social capital to overcome obstacles and grow their firms. The idea that digital technology can help address the issues faced by sustainable businesses has gained traction in recent studies. To develop research related to entrepreneurship in the digital era and the potential for new research on this topic. This research used descriptive analysis methods for journal articles indexed in Scopus and Google Scholar. This study investigates the literature using bibliometric analysis methods in five stages: data collection, keyword selection, matrix calculation, result visualization, and data interpretation and visualization results. According to the bibliometric analysis, there were 11 clusters, 161 items, and 447 links with a link strength of 500. Furthermore, according to Scopus and Google Scholar data, most studies on entrepreneurship in the digital era are related to the business environment, pandemics, digital entrepreneurs, digital entrepreneurship ecosystems, digital media, existence, financial literacy, and financial technology. In conclusion, during 2018-2023, there is an increasing trend in digital-era research subjects. Bibliometric analysis, though comprehensive in identifying clusters and connections, may not capture the qualitative nuances and deeper insights within individual studies. This study contributes significantly by mapping the evolving digital entrepreneurship research from to 2018-2023. Through a comprehensive bibliometric analysis, it identifies key research clusters and trends, providing valuable insights for academics, policymakers, and practitioners. The findings illuminate the interconnections between the business environment, pandemic impacts, and technological advancements in digital entrepreneurship.
INOVASI JAGUNG LOKAL VARIETAS MOTORIKIKI MENJADI MINYAK GORENG PERTAMA DI DAERAH GOORNTALO Insani, Nur; Indriana, Indriana; Bagu, Agustin; Lumuna, Reza; Muammar, Muammar
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.36958

Abstract

Desa Tunggulo, yang terletak di Kecamatan Tilongkabila, Kabupaten Bone Bolango, merupakan wilayah yang kaya akan potensi sumber daya alam, khususnya dalam budidaya jagung lokal varietas Motorokiki. Jagung Motorokiki dikenal memiliki kualitas yang baik dan mampu tumbuh di berbagai kondisi tanah, menjadikannya salah satu tanaman unggulan di daerah ini. Masyarakat setempat memanfaatkan jagung Motorokiki tidak hanya sebagai bahan pangan, tetapi juga sebagai sumber pendapatan. Namun, pemanfaatan jagung ini masih terbatas, dan banyak potensi yang belum dikembangkan secara optimal. Inovasi jagung lokal varietas Motorikiki menjadi minyak goreng pertama di Gorontalo menunjukkan potensi besar dalam pengembangan produk lokal yang dapat meningkatkan nilai ekonomi dan memberdayakan masyarakat. Tujuan kegiatan pada pengabdian ini antara lain: 1) Meningkatkan pemahaman masyarakat tentang potensi jagung lokal varietas motorokiki sebagai sumber pangan dan pendapatan. 2) Mengembangkan teknologi pengolahan jagung menjadi minyak goreng yang efisien dan ramah lingkungan. 3) Memberdayakan petani lokal melalui pelatihan dan pendidikan dalam manajemen usaha tani dan merumuskan strategi pemasaran. 4) Melakukan monitoring dan evaluasi keberlanjutan usaha pengolahan jagung dan mendorong pertumbuhan ekonomi lokal melalalui pengembangan UMKM berbasis pertanian. Melalui pendekatan hukum yang tepat, seperti perlindungan hak kekayaan intelektual dan kebijakan yang mendukung, inovasi ini dapat memberikan manfaat jangka panjang bagi para petani dan pelaku usaha. Pemberdayaan kemitraan masyarakat yang didukung oleh regulasi yang kuat akan berkontribusi pada kesejahteraan ekonomi dan keberlanjutan lingkungan.
The Effect of Capital Expenditure and Balancing Funds on Regional Financial Performance Through Regional Original Revenue Njonjie, Philep; Bagu, Agustin
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 1a (2025): Jurnal Kewirausahaan, Akuntansi, dan Manajemen (Special Issue)
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i1a.680

Abstract

This study was conducted to examine the effect of capital expenditure and balancing funds on regional financial performance, with regional revenue as a mediating variable. The objects of this study were 12 regencies and 3 cities in the provinces of Maluku and North Maluku. This study was quantitative in nature. The sample was determined using the census method. The data used are secondary data sourced from the Budget Realization Report (LRA) of the Supreme Audit Agency (BPK) of the Republic of Indonesia, website www.bpk.go.id, from 2020 to 2023. The data were tested using Partial Least Square testing with a significance level of 5% and using WarpPLS 8.0 software. The results of the study indicate that capital expenditure and balancing funds have a significant positive effect on local revenue, local revenue and capital expenditure have a significant positive effect on local financial performance, while balancing funds do not have a significant effect on local financial performance. Local revenue mediates the relationship between capital expenditure and local financial performance, as well as between balancing funds and local financial performance. Keywords: Capital Expenditure, Fiscal Equalization Funds, Local Government Revenue, Local Government Financial Performance
PEMBERDAYAAN KELOMPOK TANI MASYARAKAT PESISIR TERHADAP TINGKAT KESEJAHTERAAN PETANI Indriana, Indriana; Bagu, Agustin; Maasi, Jenneke Widya
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.25070

Abstract

Pemberdayaan Kelompok Tani Masyarakat Pesisir Terhadap Tingkat Kesejahteraan Petani Padi Sawah (Studi kasus pada Di Kecamatan Suwawa Selatan Kabupaten Bone Bolango. Dengan metode penelitian pendekatan kuantitatif dengan sumber datanya adalah data primer kuantitatif dengan Populasi yang ada berjumlah 100 orang terdiri dari 5 kelompok dimana dalam 1 kelompok mempunyai 20 orang anggota kelompok. Pemberdayaan Kelompok Tani Masyarakat Pesisir Terhadap Tingkat Kesejahteraan Petani Padi Sawah (Studi kasus pada Di Kecamatan Suwawa Selatan Kabupaten Bone Bolango 1, Nilai skor pada indikator peranan kelompok tani sebagai unit belajar adalah 99,72% yang bersumber dari jumlah skor 359 dibagi dengan jumlah skor maksimal pada indikator unit belajar sebesar 360. Besarnya nilai skor pada indikator pemberdayaan kelompok tani sebagai unit kerja Sama adalah 98, 67% artinya bahwa pemberdayaan kelompok tani tergolong “Sangat Kuat”. Terakhir Nilai skor pada indikator peranan kelompok tani sebagai unit produksi adalah 99,67% yang bersumber dari jumlah total skor 299 dibagi dengan jumlah skor maksimal pada indikator unit produksi sebesar 300 yang artinya bahwa pemberdayaan kelompok tani tergolong “Sangat Kuat”. Berdasarkan hasil dan pembahasan pada penelitian ini, maka dapat disimpulkan bahwa Pemberdayaan Kelompok Tani Masyarakat Pesisir Terhadap Tingkat Kesejahteraan Petani Padi Sawah (studi kasus pada Di Kecamatan Suwawa Selatan Kabupaten Bone Bolango tersebut adalah sebesar 99,38% dan nilai tersebut dikonsultasikan dengan tabel interpretasi skor maka peranan kelompok tani tergolong “Sangat Kuat”.
Co-Authors Hendrik Gamaliel Herman Karamoy Indriana Indriana, Indriana Jenneke Widya M. Maasi Lumuna, Reza Muammar Muammar, Muammar Njonjie, Philep Nur Insani Okto Irianto, Okto Tini Adiatma