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All Journal Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Ragam Pengabdian
Atami, Aulia Pinto
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENINGKATAN KETRAMPILAN IBU – IBU RUMAH TANGGA MELALUI PELATIHAN PRODUK KERAJINAN YANG MENGGUNAKAN DASAR KAIN YANG MEMPUNYAI NILAI TAMBAH DALAM RANGKA MENINGKATKAN PENDAPATAN KELUARGA Efni, Yulia; Hendriani, Susi; Atami, Aulia Pinto
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 9 No. 2 (2025): Inovasi Pengembangan UMKM, Penguatan SDM, dan Transformasi Berbasis Teknologi u
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v9i2.2373

Abstract

The development of the creative economy in Indonesia is increasing in line with the use of various information technologies that are increasingly supportive and widely implemented by MSMEs, the majority of which are run by housewives. Housewives have the potential to produce valuable products that can be sold to supplement family income. Valuable products can be created from unused materials, and it is essential for housewives to have the knowledge and skills to identify and capitalize on opportunities within the creative industry. Therefore, training/counseling sessions are necessary. The training activities were conducted for housewives in Labuhbaru Timur Village, Payung Sekaki Subdistrict, Pekanbaru City. The results of the activity showed an increase in housewives' understanding that valuable products can be produced from materials considered worthless and the opportunities that can be achieved through the creative economy. Abstract:
Pengaruh Struktur Aset terhadap Kebijakan Utang dengan Ukuran Perusahaan sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Sektor Barang Konsumsi Nonprimer yang Terdaftar di Bursa Efek Indonesia Periode 2022–2024) Putri, Mutiara Angelina; Taufik, Taufeni; Atami, Aulia Pinto
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/n0wkj228

Abstract

This study examines the effect of asset structure on debt policy, with firm size as a moderating variable, while profitability, liquidity, and growth opportunities serve as control variables. The population comprises Non-Primary Consumer Goods companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using a purposive sampling technique, 95 companies were selected, yielding 285 firm-year observations. Following outlier treatment, 275 observations were retained for the final analysis, which was conducted using Moderated Regression Analysis (MRA) with SPSS 27. The findings reveal that asset structure exerts a positive and significant influence on debt policy, as companies with a higher proportion of fixed assets tend to rely more heavily on debt financing. Firm size significantly moderates and strengthens this relationship, functioning as a quasi moderator. Among the control variables, liquidity shows a negative and significant effect on debt policy, while growth opportunities exhibit a positive and significant effect, indicating that companies with greater expansion prospects are more inclined to use external debt. Profitability, however, shows no significant impact on debt policy in this sample. These results provide empirical support for Trade-Off Theory and partial confirmation of Pecking Order Theory in the Indonesian non-primary consumer goods sector.
Co-Authors Putri, Mutiara Angelina Susi Hendriani Taufeni Taufik Yulia Efni