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All Journal BERNAS: Jurnal Pengabdian Kepada Masyarakat Coopetition : Jurnal Ilmiah Manajemen
Alliny N. R. Hutar
Prodi Manajemen, Universitas Kristen Wira Wacana Sumba
Religion Agriculture, Biological Sciences & Forestry Humanities Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Pendampingan Usahanya Anyaman Daun Panda di Desa Mbatakapidu dalam Penyusunan Harga Pokok Produksi Linda R. K. Yowi; Siti Suryani; Alliny N. R. Hutar; Vindya D. Adindarena; Lusianus Heronimus Sinyo Kelen
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 3 (2021)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.989 KB) | DOI: 10.31949/jb.v2i3.1168

Abstract

The problem related to the low level of Micro, Small and Medium Enterprises (MSMEs) in determining the cost of production in business financial management is one of the problems that often occur in the pandan leaf weaving business in Mbatakapidu Village, Waingapu City District, East Sumba Regency in East Nusa Tenggara Province (NTT). Therefore, with the assistance of MSMEs in compiling and making the cost of production in three stages, namely: first, preparation and planning. Second, implementation, and third, evaluation of the community service program (PKM), the results obtained are PKM, namely business owners are increasingly aware of the importance of calculating and determining the cost of production of their business. This activity also takes place in collaboration between lecturers, students, the Mbatakapidu Village government, and the owner of the pandan leaf weaving business.
Profil Keputusan Struktur Modal Pelaku Usaha Mikro, Kecil Dan Menengah Lusianus Kelen; Alliny N. R. Hutar; Vindya D. Adindarena; Yuniarti R. Renggo
Coopetition : Jurnal Ilmiah Manajemen Vol. 13 No. 2 (2022): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v13i2.474

Abstract

Research on capital structure so far has often been studied in the context of large companies and there are still few studies that explain it in the context of Micro, Small and Medium Enterprises (MSMEs). Not only that, research on capital structure has so far been dominated by research with a regression-based model and focuses on business characteristics, not individuals. In addition, the development of capital structure in Indonesia is also dominated by research from Java. This has become the author's interest in researching the capital structure of MSMEs in areas outside Java, more precisely in East Sumba Regency, East Nusa Tenggara Province (NTT). By using quantitative descriptive data analysis techniques on 208 samples of actors as long as MSME owners in East Sumba Regency, the results show that the capital structure decision profile of MSME actors in East Sumba follows the pecking order theory pattern, where MSMEs prioritize internal funding over external funding. However, this theory is not the only one in explaining the profile of capital structure decisions, because the trade-off theory is also illustrated even though the percentage is small.
Co-Authors Linda R. K. Yowi Lusianus Heronimus Sinyo Kelen Lusianus Kelen Siti Suryani Vindya D. Adindarena