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All Journal Jurnal Riset Bisnis dan Manajemen Tirtayasa EQIEN - JURNAL EKONOMI DAN BISNIS JURNAL LENTERA BISNIS Indonesian Collaboration Journal of Community Services (ICJCS) ProBisnis : Jurnal Manajemen Jurnal Riset Manajemen dan Ekonomi JPM MOCCI : Jurnal Pengabdian Masyarakat Ekonomi, Sosial Sains dan Sosial Humaniora, Koperasi, dan Kewirausahaan Jurnal Pengabdian Masyarakat dan Riset Pendidikan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Solusi Bersama : Jurnal Pengabdian Dan Kesejahteraan Masyarakat Jurnal Dedikasi Abdi Masyarakat
Prakoso, Riski Wisnu
Universitas Pamulang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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Akselerasi Digital Edupreneurship Berbasis AI: Sinergi Pemasaran dan Manajemen Laba Di SMKN 1 kota Serang Khoirul Hikmah; Rahma Hariyani; Putri Yunita Teleos; Tia Lakito Putri; Riski Wisnu Prakoso
JPM MOCCI : Jurnal Pengabdian Masyarakat Ekonomi, Sosial Sains dan Sosial Humaniora, Koperasi, dan Kewirausahaan Vol. 4 No. 2 (2026): September
Publisher : PT. Alahyan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/jpmmocci.v4i2.651

Abstract

This community service activity aims to accelerate digital entrepreneurial capacity and financial accountability among vocational students at SMKN 1 Kota Serang through an integrated intervention approach. The execution method adopted Participatory Action Research (PAR) involving 30 vocational students through interactive training and hands-on mentoring over two days. The curriculum focused on mastering Generative AI-based digital marketing (ChatGPT and Canva AI) alongside operational cash management utilizing the Sepran digital financial application. Quantitative evaluation results demonstrated a significant increase in the participants' average composite score from a pre-test of 45.00 to a post-test of 77.50. This achievement yielded a composite N-Gain Score of 0.59 (Medium/Effective category), statistically validated via a Paired Sample t-test at t (29) = 14.52 (p < 0.001), achieving a 90.00% classical mastery rate. Module-specific analysis revealed a Dual-Speed Learning Curve phenomenon, where AI marketing comprehension (N-Gain = 0.69) surpassed profit management logic (N-Gain = 0.50). This simultaneous synergy effectively establishes an innovative, independent, and accountable vocational edupreneurship ecosystem.
HUBUNGAN MODAL KERJA DENGAN LIKUIDITAS DAN PROFITABILITAS PERUSAHAAN SEMEN GO PUBLIK Riski Wisnu Prakoso; Indra Sulistiana; Ahmad Faruq; Nur Rohmansah
JURNAL LENTERA BISNIS Vol. 15 No. 3 (2026): JURNAL LENTERA BISNIS, SEPTEMBER 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i3.2546

Abstract

This study aims to analyze and empirically test the relationship between working capital and the levels of liquidity and profitability in publicly listed cement sub-sector companies on the Indonesia Stock Exchange (BEI) during 2012–2016. The research employs a quantitative associative approach with an ex post facto design. Secondary data were gathered from semi-annual financial statements of three sample companies selected via purposive sampling: PT Indocement Tunggal Prakarsa Tbk, PT Semen Indonesia (Persero) Tbk, and PT Holcim Indonesia Tbk, yielding a total of 30 observations. Data analysis methods include descriptive statistics, Kolmogorov-Smirnov normality test, simple linear regression analysis, and Pearson Product Moment correlation test. The results indicate that working capital has a weak negative correlation with liquidity (Current Ratio) at r = -0.232 and is statistically non-significant (t-calculated = -1.263 < t-table = 2.048). Conversely, working capital demonstrates a weak positive correlation with profitability (Return on Assets) at r = 0.258, which is also non-significant (t-calculated = 1.413 < t-table = 2.048). In conclusion, working capital does not significantly affect either liquidity or profitability in Indonesian cement companies during the observation period. The findings imply that cement companies need to manage working capital efficiently and consider other financial factors to improve liquidity and profitability.
Co-Authors Ahmad Faruq Ainun Syahara Akhmadi Akhmadi Anggi Anggraeni Betharia Efriani Dhini Rusminah Dina Dina Dina Fahruqi, M. Nur Febby Febriana Fini Ikfini Maulaya Harya Sunarya Indra Sulistiana, Indra Indri Meilani S Irman Ramdhan Fauzi Ismail Ludin Khoirul Hikmah Lailatul Uyun Mila Meitasyah Istikomah Muhamad Rifki Aa Alifia Muhammad Meki Munawar Nafiisah Adhanurrizqi Nur Rohmansah Nurfaidah Nurfaidah Pamungkas, Giantoro Pardi Setiawan Putri Yunita Teleos Rahma Hariyani Shaka Ramadhia Tia Lakito Putri