Articles
<![CDATA[PENGARUH GROWTH DALAM RELASI PROFITABILKITAS DAN LIKUIDITAS DENGAN KEBIJAKAN DIVIDEN ]]>
<![CDATA[Samuel Horas Sarjana]]>
<![CDATA[ Jurnal Akuntansi dan Perpajakan Jayakarta Vol 1 No 1 (2019): Vol. 01 No. 01 Juli 2019 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Jayakarta ]]>
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DOI: 10.53825/japjayakarta.v1i1.6
<![CDATA[The research aimed to examine : 1) the influence of Profitability on Dividend Policy, 2) the influence of Liquidity on Dividend Policy, 3) the influence of Growth in relation between Profitability and Dividend Policy, 4) the influence of Growth in relation between Liquidity and Dividend Policy. This research used Growth as moderating variable. The results of this research are: 1) Profitability proxied by ROA partially have positive and significant effect on Dividend Policy, 2) Liquidity proxyed with Cash From Operation partially has no effect on Dividend Policy, 3) Growth proxied with Asset growth is partially able to influence the relationship Profitability and Dividend Policy and 4) Growth proxied with Asset Growth partially unable to influence the relationship Cash Flow Operations and Dividend Policy. While simultaneously independent variables and moderation have an effect on significant to Dividend Policy]]>
<![CDATA[Gotong Royong Sebagai Sistem Ketahanan Ekonomi Menghadapi Tantangan Pandemi Covid-19 ]]>
<![CDATA[Samuel Horas Sarjana]]>;
<![CDATA[Adrian Adrian]]>;
<![CDATA[Anton Zulkarnain Sianipar]]>
<![CDATA[ TRIDHARMADIMAS: Jurnal Pengabdian Kepada Masyarakat Jayakarta Vol 2 No 1 (2022): PKM-TRIDHARMADIMAS (July 2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta ]]>
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DOI: 10.52362/tridharmadimas.v2i1.811
<![CDATA[Pandemi Covid-19 membawa dampak tidak hanya bagi kesehatan namun juga berpengaruh terhadap kondisi perekonomian, pendidikan dan kehidupan sosial. Menurut Kementerian Koordinator Bidang Pembangunan Manusia dan Kebudayaan kepedulian masyarakat dalam menghadapi pandemi Covid-19 benar-benar telah diterapkan dari Aceh hingga Papua, baik berupa penyediaan makanan bagi keluarga berstatus ODP, menyumbang kebutuhan bagi tenaga medis, gotong royong masyarakat di Kalimantan Barat dalam memproduksi masker kain dan jamu guna mencegah penularan virus Corona untuk kemudian dibagikan. Indonesia menurut World Giving Index 2021 oleh Charities Aid Foundation (CAF) telah mendapat peringkat pertama sebagai negara paling dermawan di dunia.]]>
<![CDATA[PENGARUH PERPUTARAN KAS DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS (STUDI KASUS PADA PT. HANJAYA MANDALA SAMPOERNA TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2021) ]]>
<![CDATA[Filza Anggraeni]]>;
<![CDATA[Samuel Horas Sarjana]]>;
<![CDATA[Rina Dameria N Rina Dameria N]]>
<![CDATA[ Jurnal Akuntansi dan Perpajakan Jayakarta Vol 4 No 1 (2022): Vol. 04 No. 01 Juli 2022 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Jayakarta ]]>
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DOI: 10.53825/japjayakarta.v4i1.151
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh perputaran kas dan perputaran persediaan terhadap profotabilitas (ROA) pada PT. Hanjaya Mandala Sampoerna Tbk periode 2014 sampai 2021 dalam triwulan dan tahunan. Data yang digunakan data sekunder. Teknik pengambilan sampel menggunakan metode non-probability sampling yaitu sampel jenuh, populasi sama dengan sampel. Teknik analisis data menggunakan data menggunakan model deskriptif dan korelasi dengan tingkat signifikan 5%. Berdasarkan hasil penelitian menunjukkan secara parsial, Perputaran Kas berpengaruh positif dan signifikan terhadap profitabilitas, sedangkan Perputaran Persediaan berpengaruh positif dan signifikan terhadap profitabilitas. Sedangkan secara simultan, Perputaran Kas dan Perputaran Persediaan berpengaruh positif dan signifikan. Nilai R square sebesar 0,739 yang menunjukkan 73,9% ROA dapat dijelaskan oleh variabel independen, sedangkan sisanya 26,1% dijelaskan diluar variabel lain diluar penelitian ini.]]>
<![CDATA[Peran pemerintah dan industri jasa keuangan dalam mendukung transformasi digital UKM ]]>
<![CDATA[Adrian Adrian]]>;
<![CDATA[Samuel Horas Sarjana]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v5i1.795
<![CDATA[This article provides information about the role of the Government and Financial Services Industry in Supporting the Digital transformation of Micro, Small, and Medium Enterprises (MSMEs) to improve Indonesia’s economy. Methodology through Literature Research. Micro, Small, and Medium Enterprises (MSMEs) as productive economic enterprises owned by individuals and business entities, based on a survey by the Ministry of Cooperative SMEs in March 2021, amounted to 64.2 million by contributing to Gross Domestic Product (GDP) 61.07% or Rp. 8,573.89 trillion. Digital-based MSME growth is targeted at 24 million in 2023 and 30 million in 2024, while digital-based modern cooperatives are targeted for 400 units in 2023 and 500 units in 2024. Digital transformation of MSMEs not only encourages the use of the marketplace but can also collaborate and increase production capacity so that they can go public and go international—growth in the number of MSMEs in terms of their number and contribution to the economy. Public interest statement This article aims to see how effective education and financial literacy for MSMEs by the government and financial institutions can encourage MSMEs to go digital in managing their business. Article history Received 21 Dec 2022 | Revised 27 Dec 2022 | Accepted 31 Dec 2022 | Online First 03 Feb 2023]]>
<![CDATA[Pengaruh Arus Kas Operasi Dan Laba Akuntansi Terhadap Return Saham Industri Barang Konsumsi Di BEI 2019-2021 ]]>
<![CDATA[Samuel Horas Sarjana]]>;
<![CDATA[Sartika Girsang]]>;
<![CDATA[Oktavia Marpaung]]>
<![CDATA[ EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/ekoma.v3i5.4093
<![CDATA[Penelitian ini bertujuan mengetahui pengaruh arus kas operasi dan laba akuntansi terhadap return saham industri barang konsumsi di BEI 2019-2021. Hasil penelitian ini menunjukkan bahwa arus kas operasi pada industri barang konsumsi yang terdaftar di Bursa Efek Indonesia berpengaruh signifikan terhadap return saham. Hasil tersebut mengartikan bahwa arus kas operasi bisa memenuhi minat para investor dalam memprediksi return saham. Hasil selanjutnya didapat bahwa laba akuntansi berpengaruh positif dan signifikan terhadap return saham. Hal ini mendukung bahwa pemakaian informasi laba akuntansi sangat berpengaruh dalam pengambilan keputusan investasi kedepannya oleh investor jika laba akuntansi positif maka harga saham akan naik sehingga akan mempengaruhi return saham bagi para investor yang menanamkan modalnya.]]>
<![CDATA[Peran pemerintah dan industri jasa keuangan dalam mendukung transformasi digital UKM ]]>
<![CDATA[Adrian Adrian]]>;
<![CDATA[Samuel Horas Sarjana]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v5i1.795
<![CDATA[This article provides information about the role of the Government and Financial Services Industry in Supporting the Digital transformation of Micro, Small, and Medium Enterprises (MSMEs) to improve Indonesia’s economy. Methodology through Literature Research. Micro, Small, and Medium Enterprises (MSMEs) as productive economic enterprises owned by individuals and business entities, based on a survey by the Ministry of Cooperative SMEs in March 2021, amounted to 64.2 million by contributing to Gross Domestic Product (GDP) 61.07% or Rp. 8,573.89 trillion. Digital-based MSME growth is targeted at 24 million in 2023 and 30 million in 2024, while digital-based modern cooperatives are targeted for 400 units in 2023 and 500 units in 2024. Digital transformation of MSMEs not only encourages the use of the marketplace but can also collaborate and increase production capacity so that they can go public and go international—growth in the number of MSMEs in terms of their number and contribution to the economy. Public interest statement This article aims to see how effective education and financial literacy for MSMEs by the government and financial institutions can encourage MSMEs to go digital in managing their business. Article history Received 21 Dec 2022 | Revised 27 Dec 2022 | Accepted 31 Dec 2022 | Online First 03 Feb 2023]]>
<![CDATA[Financial Literacy and Fintech Adoption in Indonesia: A Review from Campus Surveys and National Case Studies ]]>
<![CDATA[Adrian, Adrian]]>;
<![CDATA[Marpaung, Oktavia]]>;
<![CDATA[Yasin, Verdi]]>;
<![CDATA[Horas Sarjana, Samuel]]>
<![CDATA[ International Journal of Informatics, Economics, Management and Science Vol 4 No 2 (2025): IJIEMS (August 2025) ]]>
Publisher : <![CDATA[Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta ]]>
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DOI: 10.52362/ijiems.v4i2.2014
<![CDATA[The financial technology (fintech) sector in Indonesia has experienced significant growth with widespread adoption across various demographic groups. However, this development also reveals systemic vulnerabilities, particularly in the context of the financial literacy gap among users. This article explores the relationship between financial literacy and fintech adoption in Indonesia by integrating findings from campus surveys and national financial literacy reports. The study emphasises the importance of structured, integrated, and behaviour-change-focused national financial literacy programs. The article also offers strategic recommendations for integrating financial education into formal curricula, fostering cross-sector collaboration, and promoting ethical design on fintech platforms to safeguard users and promote digital financial inclusion. Keywords: Financial Literacy, Fintech Adoption, Education]]>
<![CDATA[Pengaruh Pendapatan dan Beban Operasional terhadap Laba Bersih pada PT Astra Graphia Tbk yang Terdaftar di Bursa Efek Indonesia Periode 2013 – 2022 ]]>
<![CDATA[Maryana, Ela]]>;
<![CDATA[Sarjana, Samuel Horas]]>
<![CDATA[ JURNAL ECONOMINA Vol. 3 No. 5 (2024): JURNAL ECONOMINA, Mei 2024 ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram ]]>
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DOI: 10.55681/economina.v3i5.1338
<![CDATA[This study aims to determine the effect of operating income and expenses on net profit at PT Astra Graphia Tbk which is listed on the Indonesian Stock Exchange for the period 2013 – 2022. The population of this research is the financial statements of PT Astra Graphia Tbk and 40 data samples are taken. Based on the nature of the data used in this study is a type of quantitative research. The data collection technique used in this research was literature study and published data on www.idn.co.id. Data testing was carried out using the multiple linear regression method, classical assumption test, t test, F test, coefficient of determination and correlation. (R-Square) using SPSS for Windows 25 software. The results show that income has a significant and significant effect on net income. This is evidenced by the sig. of 0.006 <0.05 and the calculated value of t 2.939 > t table 2.026. Operating expenses have no significant effect on net income. This is evidenced by the sig. of 0.502 > 0.05 and the calculated value of t -0.678 <t table 2.026. Thus, the company needs to pay attention to the value of operating income and expenses each period, because this affects the net profit of the company.]]>
<![CDATA[POST-PANDEMI COVID-19 ECONOMIC RECOVERY ]]>
<![CDATA[Adrian, Adrian]]>;
<![CDATA[Wibowo, Kuncoro]]>;
<![CDATA[Sarjana, Samuel Horas]]>
<![CDATA[ Jurnal Manajemen & Bisnis Jayakarta Vol 3 No 2 (2022): Vol. 03 No. 02 Januari 2022 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Jayakarta ]]>
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DOI: 10.53825/jmbjayakarta.v3i2.98
<![CDATA[Covid-19 is impacting the whole country including Indonesia, the ever-increasing distribution of covid-19 is causing economic growth pressures. Indonesia's economic growth ranged from -2.1% yoy by 2020, placing Indonesia in fourth place, after Vietnam, China and South Korea. Indonesia's economic contraction is relatively moderate, one of the smallest between the G-20 and ASEAN. Impact on the economic sector due to the covid-19 pandemic in Indonesia, among others, the occurrence of layoffs, decreased imports, rising prices (inflation) as well as losses in the tourism sector that led to a decrease in occupancy. Economic policy in the form of relaxation of economic policy is expected to increase purchasing power and economic movement in all areas.]]>
<![CDATA[Pengaruh Perputaran Kas dan Perputaran Piutang terhadap Profitabilitas PT Ultra Jaya Milk Tbk yang Terdaftar di Bursa Efek Indonesia Periode 2012-2021 ]]>
<![CDATA[Gunawan, Andri]]>;
<![CDATA[Sarjana, Samuel Horas]]>
<![CDATA[ AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 12 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi ]]>
Publisher : <![CDATA[Lembaga Pendidikan dan Penelitian Manggala Institute ]]>
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DOI: 10.62335/306vay60
<![CDATA[This study aims to determine the effect of cash turnover and accounts receivable turnover on profitability (ROA) at PT. Ultra Jaya Milk Tbk for the 2012 -2021 period in quarterly terms. The method used in this research is quantitative. This study uses secondary data in the form of financial reports of PT. Ultra Jaya Milk which is listed on the Indonesia Stock Exchange and sampling was carried out using the non-probability sampling method, namely the saturated sample. Data analysis techniques use descriptive data and correlation with a significant level of 5%. Based on the results of the partial study, cash turnover has a negative effect with a t-count value of -2.734 <t-table 2.026 and is significant for profitability with a value of 0.010 <0.05, while receivables turnover has a positive effect with a t-count value of 10.271> t table 2.026 and is significant for profitability. With a value of 0.000 <0.05. Meanwhile, simultaneously cash turnover and accounts receivable turnover show that F count is 69,438 > F table 3.25 with a significance level of 0.000 < a significance level of 0.05 so that it can be concluded that it has a positive and significant effect. The R square value of 0.794 which shows 79.4% ROA can be explained by independent variables, while the remaining 20.6 is explained outside of other variables.]]>
