Article Per Year (5 Year)
p-Index From 2021 - 2026
1.984
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Universitas Batanghari Jambi Martabe : Jurnal Pengabdian Kepada Masyarakat International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Abdimas Ekonomi dan Bisnis Jurnal Ekonomi Journal of Education Research Balance : Jurnal Akuntansi dan Manajemen
Seran, Paskalis
Unknown Affiliation
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
PELATIHAN DIGITAL ENTERPRENEURSHIP UNTUK MENINGKATKAN KEMAMPUAN BERWIRAUSAHA BAGI GENERASI MUDA PADA ORGANISASI MUDA KATOLIK GEREJA ST. FRANSISKUS ASISI KOLHUA Goetha, Selfiana; Thomasita Bau Mau, Ignatia; Firmansyah, Mariano; Noviega Bribin Burin, Stefanie; Arbania, Septiani; Fallo, Apryanus; Hendrikus Temai Lejap, Hedwig; Seran, Paskalis; Manafe, David; Silver Crespo Koy, Herman
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 9, No 1 (2026): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v9i1.%p

Abstract

Kewirausahaan memiliki peran strategis dalam meningkatkan perekonomian masyarakat, namun rendahnya literasi digital dan keterampilan berwirausaha masih menjadi tantangan bagi generasi muda. Kegiatan pengabdian ini bertujuan untuk meningkatkan kemampuan digital entrepreneurship bagi Orang Muda Katolik (OMK) Gereja St. Fransiskus Asisi Kolhua melalui pelatihan yang mencakup digital marketing, pembuatan konten promosi, desain pamflet, dan pengelolaan toko online. Metode yang digunakan meliputi penelitian lapangan, wawancara, seminar, pelatihan teknis, pendampingan, dan evaluasi. Hasil pre-test menunjukkan pemahaman peserta masih sangat terbatas, namun setelah mengikuti pelatihan terjadi peningkatan signifikan pada pengetahuan dan keterampilan mereka. Peserta mampu menghasilkan konten digital, merancang toko online sederhana, serta menerapkan strategi pemasaran digital. Beberapa anggota OMK mulai merintis usaha kecil berbasis digital. Kegiatan ini memberikan dampak positif terhadap pemberdayaan ekonomi generasi muda dan menjadi model kemitraan efektif antara perguruan tinggi dan komunitas gereja.
Analysis of the Effect of Company Size, Liquidity, and Capital Structure on Company Value with Profitability as a Mediating Variable in Banks Listed on the Indonesia Stock Exchange in 2021-2023 Manafe, Maria Melania; Man, Stanis; Sonbay, Yolinda Yanti; Manafe, Henny A.; Seran, Paskalis
International Journal of Economics Development Research (IJEDR) Vol. 7 No. 1 (2026): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v7i1.10416

Abstract

Company value in the banking context plays a crucial role because it reflects the success and financial health of the company. This indicates the level of trust of shareholders, clients, and financial services authorities in the bank's performance and integrity. With high corporate value, banks can attract investors, maintain liquidity, and better face market challenges. This study aims to analyze the description of company size, liquidity, capital structure, profitability, and corporate value in banks listed on the Indonesia Stock Exchange. In addition, this study examines the effect of company size, liquidity, and capital structure on corporate value and profitability. This study also analyzes the effect of profitability as a mediating variable in the relationship between company size, liquidity, and capital structure on company value in banks listed on the Indonesia Stock Exchange. This study is an explanatory quantitative study. The results show that, descriptively, banks listed on the Indonesia Stock Exchange generally have large company size, relatively safe liquidity levels, varied capital structures, fairly good profitability, and varying company values according to investor perceptions. Empirically, firm size and liquidity have a positive and significant effect on firm value, while capital structure has a negative and significant effect on firm value. Profitability has been shown to have a positive and significant effect on firm value. Furthermore, firm size has a positive and significant effect on profitability, while liquidity has a negative and significant effect on profitability, and capital structure has a negative and significant effect on profitability. The mediation test results show that profitability partially mediates the relationship between company size and company value, but does not mediate the relationship between liquidity and capital structure on company value. The R-square value shows that the independent variables are able to explain 22.8% of profitability and 16.9% of company value, indicating that the explanatory power of the model is in the moderate category.
Analisis Financial Distress Dengan Menggunakan Metode Altman Z-Score, Springate, Dan Zmijewski Untuk Memprediksi Kebangkrutan Paineon, Marianus; Seran, Paskalis; Mau, Ignatia Thomasita Bau
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 1 (2026): April 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i1.1411

Abstract

Sektor ritel di Indonesia dalam beberapa tahun terakhir menghadapi tekanan finansial akibat perubahan pola konsumsi dan meningkatnya persaingan perdagangan digital, sehingga meningkatkan risiko financial distress pada perusahaan ritel yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini bertujuan menganalisis potensi kebangkrutan perusahaan sektor ritel menggunakan metode Altman Z-Score, Springate, dan Zmijewski serta membandingkan tingkat akurasi ketiga metode tersebut. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder laporan keuangan perusahaan sektor ritel periode 2022–2024 yang dikumpulkan melalui teknik dokumentasi. Analisis dilakukan dengan menghitung skor masing-masing model dan menguji tingkat akurasinya berdasarkan kesesuaian prediksi dengan kondisi aktual perusahaan. Hasil penelitian menunjukkan bahwa metode Altman Z-Score mengidentifikasi tujuh perusahaan berpotensi bangkrut, sedangkan metode Springate memprediksi seluruh perusahaan sampel berpotensi bangkrut. Metode Zmijewski memberikan hasil yang lebih bervariasi antara perusahaan sehat dan berpotensi bangkrut. Tingkat akurasi prediksi menunjukkan bahwa metode Zmijewski memiliki akurasi tertinggi sebesar 51,85%, diikuti Altman Z-Score sebesar 22,22%, sedangkan Springate sebesar 0%. Temuan ini menunjukkan bahwa model Zmijewski lebih relevan digunakan sebagai alat deteksi dini financial distress pada perusahaan sektor ritel di BEI serta dapat menjadi pertimbangan bagi investor dan manajemen dalam menilai kondisi keuangan perusahaan.   The Indonesian retail sector has faced financial pressure in recent years due to changing consumption patterns and increased digital trade competition, increasing the risk of financial distress for retail companies listed on the Indonesia Stock Exchange (IDX). This study aims to analyze the potential for bankruptcy of retail companies using the Altman Z-Score, Springate, and Zmijewski methods and compare the accuracy levels of the three methods. The study used a quantitative approach using secondary data from the financial statements of retail companies for the 2022–2024 period collected through documentation techniques. The analysis was conducted by calculating the score of each model and testing its accuracy level based on the suitability of the predictions to the company's actual condition. The results showed that the Altman Z-Score method identified seven companies with potential for bankruptcy, while the Springate method predicted that all sample companies had potential for bankruptcy. The Zmijewski method produced more varied results between healthy and potential companies. The prediction accuracy level showed that the Zmijewski method had the highest accuracy at 51.85%, followed by the Altman Z-Score at 22.22%, and Springate at 0%. These findings indicate that the Zmijewski model is more relevant to be used as an early detection tool for financial distress in retail sector companies on the IDX and can be a consideration for investors and management in assessing the company's financial condition.
Co-Authors Anggraeny Paridy Apryanus Fallo Arbania, Septiani Awang, Rambu Marshanda Beatrix Yunarti Manehat Beribe, Veren Brigitha Bouk, Kornelia Bete Cipriano, Epifania Angelika David Manafe Dethan, Selvi CH. Djuang, Maria Egidius Taimenas Firmansyah, Mariano Frem, Marianus Alfan Helmon, Kristoforus Eugenius Crisen Hendrikus Temai Lejap, Hedwig Henny Angri Manafe Jafrisma, Apolonia Keban, Hilaria Rosdiana Koy, Karina Ristanti S. Manafe, Maria Melania Mau, Ignatia Thomasita Bau Mau, Januaria Benga Mogi, Vinsensia O. Natu, Cecilia Noviaty Navo, Andreas Hariyano Noviega Bribin Burin, Stefanie Obe, Regina Paineon, Marianus Panie, Fechri Erdy Panie, Tirvan Markus Penu, Elfrida Cindi Perseveranda, M.E. Pratama, Maria Nindri Saputri Rekong, Karolina Rere Paulina Bibiana Riwu, Elda E. J. Selfiana Goetha Silver Crespo Koy, Herman Simon Sia Niha Stanis Man Suryosumirat, Timtim Thomasita Bau Mau, Ignatia Wongsono, Briand Christofer Yasinto, Yulius Yolinda Yanti Sonbay