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All Journal Business Management JUREKA
Masniah, Andi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PENDAPATAN INDUSTRI RUMAH TANGGA KERIPIK DI KOTA TARAKAN Oktaviani; Setiawan, Rusdy; Irawati HM; Hatta, Djuanda; Suryaningsih; Masniah, Andi
JURNAL EKONOMI PEMBANGUNAN Vol 3 No 1 (2024): Vol 3 No 1 (2024)
Publisher : Ekonomi Pembangunan Fakultas Ekonomi

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Abstract

This research aimed to determine the income of the household scale chips industry in Tarakan City. The data analysis technique uses business income analysis using a quantitative approach. The results of the business income analysis calculation show that the calculated income for Qobidh chips is IDR 44,183,200, Narlam chips IDR 31,881,000 Indri chips IDR 56,333,167 and 3 Dara chips IDR 61,401,500. Using business analysis calculations, namely B/C, the ratio of Qobidh chips is 1.58, Narlam chips 1.27, Indri chips 1.66, and 3 Dara chips 2.33. For the Break Event Point calculation, Qobidh chips are BEP unit 1,112.67/pouch and BEP price Rp9.658,61, Narlam chips are BEP unit 1.250,59/pouch and BEP price Rp.8.794,02, Indri chips are BEP unit I .356,67 /pouch and BEP price Rp9.395,24, and chips 3 Dara BEP unit 1,063.94/pouch and BEP price Rp7.556,39. The payback period calculation results for Qobidh chips are 3.83 years, Narlam chips 1.24 years, Indri chips 1.07 years, and 3 Dara chips 1.68 years
ANALISIS PENDAPATAN PETANI KELAPA SAWIT DI DESA LUBOK BUAT Aria; Setiawan, Rusdy; Hatta, Djuanda; Masniah, Andi
JURNAL EKONOMI PEMBANGUNAN Vol 3 No 2 (2024): Vol 3 No 2 (2024)
Publisher : Ekonomi Pembangunan Fakultas Ekonomi

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This study aims to analyze the income of oil palm farmers in Lubok Buat Village, Sembakung Atulai District, Nunukan Regency. This research is a quantitative approach using a sample method, namely purposive sampling. The data in this study used primary data from 30 samples with data analysis using the net profit analysis method from the sale of production after deducting the total costs incurred. From the results of the study obtained the average total revenue is Rp. 2,205,814.- / Ha / Monthly or amounting to Rp. 26,469,767, - / Ha / Year with the average total production costs incurred is Rp. 596,556, -/Ha/Bln or amounting to Rp. 7,158,680,-/Ha/Th. So that the average net income of farmers after deducting the total cost of production is Rp. 1,609,257, - / Ha / Monthly or Rp. 19,311,087, - Ha / Year
The Effect of Earnings Management, Financial Ratios, and Corporate Governance Mechanisms on Bond Ratings Rusli, Muhammad; Firdania, Andi; Masniah, Andi
Business Management Vol 5, No 1 (2026): Business Management Februari
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v5i1.10095

Abstract

Introduction: Bond ratings are key indicators of corporate credit risk and reduce information asymmetry in debt markets. In Indonesia, PT PEFINDO ratings differentiate issuers with stronger credit quality (investment grade) from riskier issuers (non-investment grade). This study examines whether earnings management, financial ratios, and corporate governance mechanisms affect bond ratings of IDX-listed issuers rated by PEFINDO.Material and Methods: This quantitative explanatory study uses secondary data from annual reports/financial statements and PEFINDO bond ratings. Using purposive sampling, 11 non-financial firms were observed for 2018–2022 (44 firm-year observations). Bond ratings were coded as a binary variable (investment grade = 1; non-investment grade = 0) and analyzed using binary logistic regression.Research Results: Most observations were investment grade (59.1%). The model fits well (Hosmer–Lemeshow Sig. = 0.907) with strong explanatory power (Nagelkerke R² = 0.795). Earnings management negatively affects the probability of achieving investment grade, while liquidity, managerial ownership, and audit quality (Big-4 proxy) positively affect it. Total asset turnover, price–earnings ratio, institutional ownership, and independent commissioners are not significant.Conclusion: Bond ratings are more closely related to reporting credibility, liquidity strength, and selected governance signals than to market-based and activity ratios in this sample. Issuers should enhance reporting quality, liquidity management, and audit/governance credibility to support higher bond ratings; future studies should expand samples, periods, and include additional credit-risk controls and alternative rating models.
Co-Authors Aria Firdania, Andi hatta, djuanda Irawati HM Muhammad Rusli Oktaviani Setiawan, Rusdy suryaningsih