ABSTRACT. Community empowerment is an attempt to make people become I. PENDAHULUAN.Pembangunan pada hakikatnya merupakan suatu rangkaian upaya yang dilakukan secara terus menerus untuk mencapai suatu tingkat kehidupan masyarakat yang sejahtera lahir dan batin, untuk itu peran serta masyarakat dalam pembangunan sangat diperlukan karena merekalah objek sekaligus subjek pembangunan, sehingga berkembanglah model
<p><span><em>Business Group Catfish Aquaculture enlargement as a form of response </em><span><em>to the community groups who are in RT 01 and RT 02 Somoitan, Girikerta, Turi, </em><span><em>Sleman, who wish to pioneer the cultivation of catfish, but they are faced with: 1). </em><span><em>Production problems in the form of limited/partners of the limited knowledge: a). On </em><span><em>preparation techniques for the cultivation of fish rearing pondcat fish. b). stocking of </em><span><em>cat fish. c).enlargement process includes feeding catfish, prebiotics and vitamins, water </em><span><em>treatment pond and high settings. d). about the harvest which includes sorting the </em><span><em>harvest and transport fish. 2). Management problems that include both partners still </em><span><em>lack knowledge about: a). How to access capital financial institution Bank/Non-Bank. </em><span><em>b). Including financial management analyst investment costsand production costs as </em><span><em>well as production breakeven analysis (Break Even Point/BEP) efforten large ment cat </em><span><em>fish. c). About entrepreneurship, especially in business planning. </em></span></span></span></span></span></span></span></span></span></span></span></span><em>The method used to overcome the problem of training and practice are partners as well </em><em>as mentoring. The training consiste do ftraining and practice etraining the fish pond </em><em>preparation, seeding, maintenance catfish, fish harvesting, training how to access </em><em>capital, financial management training business, and entrepreneurship training and </em><em>business planning. The results of this activityis the increase of knowledge, under </em><em>standing and skills of the participants in the cultivation of catfish rearing which </em><em>includes the ability to preparea fishpond, stocking, maintenance and harvesting. In </em><em>terms of partner management business grouph as been an increase in knowledge</em>, <em>understanding and skills of participants in the field of access to capital, management of </em><em>business financial management, entrepreneurship and business planning. While </em><em>mentoring partners can be expected to start catfish farming sustainable </em>enlargement to <em>improvethe economic welfare ofthe group members.</em></p>
<em>This study was conducted to prove empirically the earnings management practices related to its influence on the bond rating. The data of this study were 36 companies that issued bonds listed on Valuation, published in 2010-2012. Sampling method using purposive sampling method. Detection of earnings management behavior in this study using the Modified Jones Model (1995). Data were analyzed using classical assumption, namely: autocorrelation, heteroscedasticity test, and test for normality. Hypothesistesting using multiple regression analysis with SPSS16.</em>
<em>Oil and gas are non-renewable natural resources, whick means they can be exhausted within a certain periode of time, if no new reserves of oil and natural gas resources are found. Energy, especially oil and gas, is very limited amount, but the world’s needs for oil and gas are currently increasing, so making investments in the oil and gas mining subsector will be an attractive choice for investors. World demand of oil and gas increases, while the limited its availability in each country has caused fluctuations in its exports and imports. They face a difficult assessment of the company performance in this subsector. Therefore, we need an analysis of the financial performance in oil and gas mining subsector companies as a tool to assess how the performance of the in this area. Economic value-added (EVA) method is one of the right measurement tools to assess the performance of companies in the mining sector. The aim of this study is to determine the financial performance of companies by using the EVA (economic value-added) method in the oil and gas subsector companies listed on the ISSI (Indonesian Sharia Stock Index) in period 2013-2017. The calculation of EVA value of a company is preceded by determining the value of Net Operating Profit After Tax (NOPAT), Weighted Average Cost of Capital (WACC), capital charges (CC), and invested capital (IC) from data that has been collected in the secondary sources. Four companies in oil and gas mining subsector listed on the Indonesia Sharia Stock Index (ISSI) were analyzed in this research. The results showed that two companies have positive EVA, while rest of two companies have positive and negatif EVA in certain years. A positive EVA means that there is an economic added-value to the company.</em>
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.