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All Journal Journal of Economic, Bussines and Accounting (COSTING) NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Darma Agung JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal of Financial and Tax JURNAL ULET (Utility, Earning and Tax) Jurnal Akuntansi Trisakti Jurnal Pengabdian Masyarakat Bangsa ABDI DAYA: Jurnal Pengabdian dan Pemberdayaan Masyarakat JABA Jurnal Administrasi Negara Journal of Community Dedication Jurnal Ekonomi dan Bisnis (Jebi)
Longginus Gelatan
Institut Jambatan Bulan
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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ANALISIS KINERJA KEUANGAN PADA CAHAYA LAUNDRY Frans Tulaseket; Longginus Gelatan
ADMIN: Jurnal Administrasi Negara Vol. 1 No. 3 (2023): Jurnal Administrasi Negara
Publisher : CV. Adiba Aisha Amira

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Abstract

The purpose of this research is to analyze the financial performance of Cahaya Laundry. The type of data used is quantitative and qualitative data. Data collection techniques in research are documentation and interviews. The analytical tools used are profitability ratios (ROA and ROE) and liquidity ratios (current ratio). The results of this study indicate that Cahaya Laundry's financial performance in terms of profitability ratios, namely Return On Assets in the 2019 period was 0.54% and decreased in the 2020 period by 0.37%, Return On Equity in the 2019 period was 0.53% and decreased in the 2020 period by 0.36%. The liquidity ratio, namely the Current Ratio in 2019 was 904% and increased in 2020 by 1.437%.
PEMASANGAN LAMPU TENAGA SURYA SEBAGAI PENERANGAN RAMAH LINGKUNGAN DIKAMPUNG MANDIRI JAYA Longginus Gelatan; Marvelia C Haurissa; Patricia J Sharon; Febyola D Dawes; Anjelita R Wenehen
JOURNAL OF COMMUNITY DEDICATION Vol. 5 No. 2 (2026): Journal of Community Dedication
Publisher : Adiba Aisha Amira

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This community service activity aims to address the lack of street lighting inMandiri Jaya Village.  Using a participatory approach, the implementation team and local residents conducted a needs assessment, preparation, installation, and evaluation of solarpowered street lights.The results of the community service activity showed that all installed solar street lights function properly and significantly improve the quality of road illumination. The results of this activity had a positive impact such as increased sense of security, improved comfort for night time activities, and community mobility.Overall, the program proves effective in supporting the improvement of village infrastructure quality and promoting sustainable development based on environmentally friendly energy solutions.
ANALISIS HARGA POKOK PRODUKSI PADA MEBEL JEPARA ANUGRAH IMANUEL Alvinda Viadolorosa Tambajong; Longginus Gelatan
Jurnal Ekonomi dan Bisnis Vol. 2 No. 12 (2025): JEBI: Jurnal Ekonomi dan Bisnis
Publisher : CV. Adiba Aisha Amira

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The purpose of this study was to analyze the correct cost of goods produced and the level of profit obtained for each product at Anugrah Imanuel Jepara Furniture. This research is descriptive research, the data used is primary data collected through interviews and documentation. The results of this study indicate that the cost of goods produced using the full costing method is Rp 482,560 door leaf products, Rp 387,778 window leaf products, Rp 284,010 door frame products and Rp 247,674 window frame products. And for the profit level using the Gross Profit Margin method, the door leaf product is 43%, the window leaf product is 14%, the door frame product is 5% and the window frame product is 17%. Based on the research results that the calculation of the cost of production using the full costing method shows that the door leaf has the highest cost of production due to the use of a lot of plank wood, difficulty in assembly and finishing, and high factory overhead costs, while the window frame has the lowest cost of production
PENGARUH FINANCIAL LEVERAGE, PROFITABILITY DAN EARNING PER SHARE TERHADAP INCOME SMOOTHING DENGAN CORPORATE GOVERNANCE SEBAGAI MODERASI PADA PERUSAHAAN PERBANKAN DI BEI PERIODE 2020-2022 Darno Darno; Longginus Gelatan
Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2025): JEBI: Jurnal Ekonomi dan Bisnis
Publisher : CV. Adiba Aisha Amira

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Abstract

This study aims to determine the effect of financial leverage, profitability and earning per share on income smoothing with corporate governance as moderation in banking companies in the bei period 2020-2022. This study uses an associative method that aims to determine the effect or relationship between variables and uses documentation techniques in data collection. The analytical tool used to test the hypothesis is panel data regression analysis using Moderated Regression Analysis (MRA) with the results of the Common Effect Model (CEM) estimation with the help of the Evews 10 application. Partial analysis results show that financial leverage has no significant effect on income smoothing and profitability has a positive and significant effect on income sm oothing while earning per share has a negative and significant effect on income smoothing, corporate governance with audit committee proxy cannot moderate the relationship between financial leverage and earning per share on income sm oothing while corporate governance with audit committee proxy can moderate and strengthen the relationship between profitability and income smoothing.
Co-Authors Ahmad Tomu Alfian Sibarani Alvinda Viadolorosa Tambajong Alvinda Viadolorosa Tambajong Anjelina Frisca Junita Anjelita R Wenehen Aslim Aslim Chrisyan Josep Pattinasarany Daniel Nemba Dambe Darno Darno Darno, Darno Desi Lelikrei Salmon Dilla Niamy Rezkina Divina Everista Bemu Febyola D Dawes Fitriawati Fitriawati Frans Tulaseket Heriana Heriana Ilham Amir Irmawati Irmawati Jemi Pabisangan Tahirs Klemens Mere Maatoke, Josael Mambela, Ines Manurun, Telysulvika Marhanita Tanita Belo Marlin Domi Taruk Lembang Marvelia C Haurissa Muh. Sabir Murnitasari Murnitasari Murnitasari Murnitasari Narew, Ignasius Narsica Ceren Ngongaje, Clarins Nifanngeljau, Johanis Niken Nur Afni Eva Yusma Nur Annisa Achmadyani Ohee, Fani Kristin Patricia J Sharon Putri Sulistina Ningsih Rezki Amalia Syahrir Rizal Tomu Rizal Tomu Rosdiana rosdiana Saputra Jehezmi Malfritz Setiawan Eka Ifan Sufyanti Waruwu T Sambeko, Sartika Somoy Taime, Habel Telly Sulvika Manurun Tsenawatme, Meryce Tuti Fitriani Uvi Alfianzyah Vebi Vebi Windriani Sirappa Yulida Rompas