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All Journal Jurnal Manajemen Bisnis Jurnal Manajemen dan Bisnis Alignment: Journal of Administration and Educational Management International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Cahaya Mandalika Britain International of Humanities and Social Sciences (BIoHS) Journal Jurnal Manajemen Dan Bisnis COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Science and Technology (FJST) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Cenderabakti: Jurnal Pengabdian Kepada Masyarakat Adhigana Papua : Jurnal Ilmiah Magister Manajemen
Anita Erari
Universitas Cenderawasih
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences

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THE INFLUENCE OF LIQUIDITY, LEVERAGE AND COMPANY SIZE ON MANUFACTURING COMPANY BOND RATINGS LISTED ON THE INDONESIAN STOCK EXCHANGE Erari, Anita
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i2.13713

Abstract

This research is motivated by the importance of bond ratings of manufacturing companies listed on the Indonesia Stock Exchange. This research aims to determine and analyze the influence of liquidity, leverage and company size on the bond ratings of manufacturing companies listed on the Indonesian Stock Exchange. This research uses descriptive analysis and logistic regression analysis. Analysis was carried out with the help of the SPSS program. The stages in conducting hypothesis testing according to (Ghozali, 2016) are testing the feasibility of the regression model, overall model fit, and coefficient of determination (R2). Hypothesis testing includes the Partial Test (Wald Test) and Dominant Variable Test. The results of this research reveal 1) Liquidity as proxied by the current ratio (CR) has a positive and significant effect on bond ratings in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022, 2) Leverage as proxied by the debt to equity ratio (DER) has an effect insignificantly positive on the bond ratings of manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022, 3) Company size calculated using the natural logarithm by looking at total assets has an insignificant negative effect on the bond ratings of manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. 2019-2022, and 4) Liquidity which has a dominant influence on the bond ratings of manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022.
The Influence of Experiential Learning, Social Learning, Formal Learning on Improving the Performance of PT Bank Negara Indonesia (Persero), Tbk Employees in the Central Sulawesi Area Region 11 Manado With Digital Mindset as an Intervening Variable Kamasaan, Raymond Bastian; Kambuaya, Balthasar; Tuhumena, Ruben; Erari, Anita
Formosa Journal of Science and Technology Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i8.11090

Abstract

The aim of this research is to examine and analyze the influence of experiential learning on digital mindset, the influence of social learning on digital mindset, the influence of formal learning on digital mindset, the influence of experiential learning directly and indirectly through digital mindset on employee performance, the influence of social learning directly and indirectly through digital mindset on performance employees, the influence of formal learning directly and indirectly through digital mindset on employee performance, the influence of digital mindset on employee performance. This research is a descriptive type with a quantitative analysis method. The sample in this study was 163 employees from the Parigi, Palu, Luwuk and Tolitoli branch offices. The research instrument was tested using validity tests and reliability tests, while the data analysis technique used descriptive analysis, regression analysis and path analysis which were arranged in structural equation modeling (SEM) using the smart PLS application. The research results showthat; 1) experiential learning has a significant effect on digital mindset; 2) Social learning has a significant effect on digital mindset. 3) formal learning has a significant effect on digital mindset; 4) experiential learning directly has a significant effect on performance and experiential learning indirectly through digital mindset has a significant effect on performance; 5) social learning has a significant effect on performance and social learning indirectly through digital mindset has a significant effect on performance, 6) formal learning has no significant effect on performance and formal learning indirectly through digital mindset has a significant effect on performance; 7) digital mindset has a significant effect on performance.
Peran Good Governance Dalam Memediasi Pengaruh Kompetensi Aparatur dan Sistem Pengendalian Internal Terhadap Kualitas Lakip di Kabupaten Merauke Dumatubun, Caecilia Dewi Anggraeni; Erari, Anita; Handoyo, Sarwo Edy
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 3 No. 1 (2022)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v3i1.3533

Abstract

Tujuan penelitian ini untuk menganalisis peran Good Governance dalam memediasi pengaruh kompetensi aparatur dan sistem pengendalian internal pemerintah terhadap kualitas Laporan Akuntabilitas Kinerja Instansi Pemerintah (LAKIP) di Kabupaten Merauke. Good Governance, yang mencakup prinsip-prinsip transparansi, akuntabilitas, dan partisipasi, dianggap sebagai faktor penting dalam memperbaiki efektivitas dan kualitas pelaporan kinerja pemerintahan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei, mengumpulkan data melalui kuesioner yang dibagikan kepada pejabat terkait di lingkungan pemerintah Kabupaten Merauke. Analisis data dilakukan dengan teknik regresi berganda dan analisis jalur untuk mengevaluasi hubungan antara kompetensi aparatur, sistem pengendalian internal, Good Governance, dan kualitas LAKIP. Penelitian menggunakan pendekatan penelitian kuantitatif. Sampel penelitian ini adalah 38 OPD dengan jumlah 90 orang terdiri dari pejabat Esalon III dan IV dari setiap OPD/Bagian. Hasil kuesioner ditabulasi dan dianalisis dengan Structural Equation Modelling (SEM) menggunakan aplikasi SmartPLS. Hasil analisis membuktikan Good Governance, Kompetensi Aparatur, Sistem Pengendalian Internal, Kualitas LAKIP di Kabupaten Merauke. Kompetensi aparatur memiliki pengaruh yang positif dan signifikan terhadap kualitas LAKIP di Kabupaten Merauke, Kompetensi Aparatur berpengaruh positif dan signifikan terhadap Good Governance di Kabupaten Merauke, Sistem Pengendalian Internal memiliki pengaruh yang positif dan signifikan terhadap kualitas LAKIP di Kabupaten Merauke, Good Governance berpengaruh positif dan signifikan terhadap Kualitas LAKIP di Kabupaten Merauke, Good Governance memediasi system pengendalian internal berpengaruh secara posifit dan signifikan terhadap kualitas LAKIP di Kabupaten Merauke, Good Governance memediasi kompetensi apartur secara posifit dan signifikan terhadap kualitas LAKIP di Kabupaten Merauke, Good Governance memediasi system pengendalian internal secara tidak posifit dan tidak signifikan terhadap kualitas LAKIP di Kabupaten Merauke.
PENGARUH TEKNOLOGI BLOKCHAIN TERHADAP EFISIENSI DAN KEAMANAN TRANSAKSI KEUANGAN: STUDI KASUS PADA INDUSTRI PERBANKAN DI INDONESIA Erari, Anita; Hartono, Pierdijono; Surahman, Bambang; Mahdi, Mahdi; Kraugusteeliana, Kraugusteeliana
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13285

Abstract

This Research aims to see the influence of bloking technology on the efficiency and security of financial transaction, with a case study in the banking industry in Indonesia. The method in this research uses a combination approach, including analytical and descriptive approaches. The result of this research are that the use of this technology provides significant benefits in terms of safety and operational efficiency. This blokchain technology can increase transaction security and reduce the risk of fraud, besides that it can strengthen data integrity so that transactions are more efficient. This blokchain technology can increase transaction security and increase the trust of customers and banking authorities.
PENINGKATAN KINERJA KEUANGAN USAHA MIKRO KECIL DAN MENENGAH MELALUI LITERASI KEUANGAN, PENGGUNAAN TEKNOLOGI, DAN PERILAKU KEUANGAN Erari, Anita
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13707

Abstract

This research is motivated by the importance of improving the financial performance of MSMEs. The purpose of this study is to know and analyze the influence of Financial Literacy, Technology Use, and Financial Behavior on the Financial Performance of Micro, Small and Medium Enterprises. The research method used in this study is quantitative research method. The population in this study is 59 student MSMEs in Jayapura City. The sampling method is non-probability sampling with total sampling techniques. The reason for taking total sampling is because the total population is less than 100 the entire population is used as a research sample. So the number of samples in this study is as many as 59 student MSMEs in Jayapura City. The collected data were tested for validity, reliability, classical assumption tests and multiple linear regression analysis. The results of this study revealed 1) Financial Literacy has a significant effect on the financial performance of student MSMEs. 2) The use of technology has a significant effect on the financial performance of MSME students in Jayapura City. 3) Financial Behavior has a significant effect on the financial performance of student MSMEs in Jayapura City and 4) Financial literacy, the use of technology, and financial behavior affect the financial performance of student MSMEs in Jayapura City.
Pelatihan Administrasi Keuangan dan Pembukuan dengan Aplikasi Excel Bagi Kordinator Unsur di Lingkungan Jemaat GKI Marthen Luther Kamkei Abepura Wanma, Johanis R.; Attamimi, Yasir; Erari, Anita; Lentari Rumbiak, Grace Colombine; W. Tuhumena, Chrisostommi
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 5 No. 7 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v5i7.3419

Abstract

Pelatihan dan pengabdian kepada masyarakat ini diselenggarakan dengan tujuan untuk meningkatkan kompetensi dan keterampilan administrasi keuangan serta pembukuan bagi majelis dan koordinator unsur di Jemaat GKI Marthen Luther Kamkei Abepura. Kegiatan ini berfokus pada pemahaman dasar-dasar administrasi keuangan gereja, teknik pembukuan yang efektif, serta penerapan prinsip-prinsip akuntansi yang sesuai dengan standar keuangan gereja. Administrasi keuangan yang baik adalah fondasi penting bagi keberlanjutan dan transparansi pengelolaan keuangan gereja. Kurangnya pemahaman dan keterampilan dalam administrasi keuangan dapat menyebabkan ketidakakuratan laporan keuangan dan potensi masalah dalam pengelolaan dana gereja. Oleh karena itu, pelatihan ini dirancang untuk memberikan pengetahuan dan keterampilan praktis yang dapat diterapkan oleh majelis dan koordinator unsur dalam menjalankan tugas mereka. Pelatihan ini menggunakan pendekatan partisipatif dengan kombinasi antara teori dan praktik. Materi pelatihan meliputi pengenalan dasar-dasar administrasi keuangan gereja, teknik pencatatan transaksi keuangan, penyusunan laporan keuangan, serta audit internal sederhana. Selain itu, peserta juga diberikan latihan kasus untuk memperkuat pemahaman mereka. Pelatihan ini diharapkan dapat memberikan hasil berupa peningkatan kemampuan majelis dan koordinator unsur dalam melakukan pembukuan dan administrasi keuangan yang akurat dan transparan. Peserta diharapkan mampu menyusun laporan keuangan yang sesuai dengan standar, melakukan audit internal, serta mengelola dana gereja dengan lebih efisien dan bertanggung jawab.Pelatihan administrasi keuangan dan pembukuan ini memberikan kontribusi penting dalam memperkuat kapasitas majelis dan koordinator unsur di Jemaat GKI Marthen Luther Kamkei Abepura. Dengan keterampilan yang diperoleh, diharapkan pengelolaan keuangan gereja dapat dilakukan dengan lebih baik, transparan, dan akuntabel, sehingga mendukung keberlanjutan program dan kegiatan gereja secara keseluruhan.
Co-Authors Ahlia, Isma Shalihi Aprianto Lalang Kuddy BAMBANG SURAHMAN Blasius Basa Daud Woru Dumatubun, Caecilia Dewi Anggraeni Fitri Nurjanah Handoyo , Sarwo Edy Hartono, Pierdijono Isnarti Trisnawati Javed Octovianus Sipahelut Johanis R. Wanma Kamasaan, Raymond Bastian Kambu, Arius Andreas Kambuaya, Balthasar Kraugusteeliana Kraugusteeliana Lakehu, Hasanudin Lentari Rumbiak, Grace Colombine Lestari, Aloysia Maria Sri Hastuti Made Yudhi Setiani Mahdi Mahdi Mahdi Mahdi, Mahdi Mairuma, Matias Maman Rumanta Muslikha Novitasari Myra Oktapurwanti Novitasari, Muslikha Pierdijono Hartono Ruben Tuhumena Sandra Sukmaning Adji Sarwo Edy Handoyo Sarwo Edy Handoyo, Sarwo Edy Setiarini, Neni Siti Aisyah Sitompul, Fanny Kristin Tantyah Surahman, Bambang Tanga, Alfrids Tatawalat, Deswy Triono Nugroho W. Tuhumena, Chrisostommi Warinussy, Stepanus L. Yasir Attamimi Yohanes Rante Yuni Riskita Mangopo