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All Journal Jurnal Mirai Management YUME : Journal of Management Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Jurnal Pengabdian Masyarakat Khatulistiwa Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JMK Jurnal Manajemen dan Kewirausahaan Jurnal Pengabdian kepada Masyarakat Nusantara LOSARI: Jurnal Pengabdian Kepada Masyarakat Journal Research of Social Science, Economics, and Management
Muklis Kanto Muklis Kanto
Sekolah Tinggi Ilmu Ekonomi Makassar (STIEM BONGAYA)
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Transportation Other

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Logistic Regression With Non-Financial Liability Ratings on The Indonesia Stock Exchange Kanto, Muklis; Lalo, Annas
Journal Research of Social Science, Economics, and Management Vol. 2 No. 7 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v2i07.389

Abstract

Companies that issue bonds have an obligation to pay interest regularly according to a predetermined period of time and the principal at maturity. This study aims to determine and analyze the effect of profitability on bond ratings in non-financial companies listed on the IDX for the 2018-2021 period. The analytical method used in this study is a quantitative analysis method using Microsoft Excel 2016 software and SPSS (Statistical Package for Social Sciences) version 26.0 as tools to test data. The purpose of this analysis is to get the relevant information contained in the data and use the results to solve a problem. The results of this study state that a positive liquidity value indicates that companies with high liquidity are most likely to be in efficient conditions, for example, companies do not use financing through bonds because companies have large internal funds and tend to choose to use internal funds first compared to external financing sources such as issuance of bonds resulting in high corporate value and affect the bond rating. These results indicate that liquidity has a positive influence on bond ratings of non-financial companies listed on the Indonesia Stock Exchange in 2018-2021, thus supporting the research hypothesis. This is because liquidity shows a positive direction, where the higher the level of liquidity, the greater the acquisition of a non-financial company's bond rating.
Sosialisasi Peraturan Pajak Untuk UMKM di Desa Timbuseng, Kecamatan Pattallassang, Kabupaten Gowa Syamsu, Nur; Kanto, Muklis; Ariyanti , Rezky; Bungatang, Bungatang; Nur Hamiddin, Muh. Irwan
LOSARI: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2022): Desember 2022
Publisher : LOSARI DIGITAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53860/losari.v4i2.106

Abstract

Abstrak. Pelaku UMKM belum mampu melampirkan pembukuan yang baik, Hal ini disebabkan karena Kurangnya sosialisasi, pemahaman dan kesadaran perpajakan dalam kepatuhan pajak. Tujuan yang ingin dicapai dalam Kegiatan resmi dosen dan mahasiswa program studi Manajemen pada UMKM di kecamatan Pattallassang Desa Timbuseng  Kabupaten Gowa adalah Meningkatkan pemahaman kepada pengelola UMKM pentingnya membayar melapor dan membayar pajak. Metode pengabdian pada masyarakat ini menggunakan pendekatan partisipatif. Metode penyampaian materi dalam bentuk ceramah. Bentuk ceramah digunakan pemateri untuk menyampaikan materi kegiatan kemudian dilanjutkan dengan simulasi dan diskusi. Perkembangan UMKM berjalan dengan baik dan kehadirannya telah membawa banyak manfaat bagi masyarakat. Sebagain besar pengusaha UMKM belum melakukan tata kelola pembukuan dengan baik.  Kegiatan pelatihan menawarkan manfaat untuk meningkatkan keterampilan dan kenyamanan dalam pengelolaan keuangan usaha kecil.
Co-Authors Ahmad Idris Ariyanti , Rezky Aswandi Aswandi, Aswandi Basir, Zulkarnain Bungatang Bungatang Desianti Desianti Dwi Dasa Pertiwi Ilmi, Madinatul Irwanto Irwanto Kadir, Muh. Akob Lalo, Annas M. Syarif Hidayatullah M. Umar Data M.Akob Kadir Muh Syurabiel Muhammad Tafsir Muhammadin, Akhmad Munandar Munandar Nur Hamiddin, Muh. Irwan Permana, Muh. Agung Rabihatun Idris Rahman Pura, Rahman Rifai, Didit Fachri Sjahruddin, Herman Suppu, Yohanis Syamsu, Nur Wahyuni Islami Alam