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All Journal Journal of Information System, Applied, Management, Accounting and Research AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi & Perpajakan Jayakarta Jurnal Manajemen dan Bisnis Jayakarta Tridharmadimas: Jurnal Pengabdian Kepada Masyarakat Jayakarta International Journal of Informatics, Economics, Management and Science JURNAL ECONOMINA Jurnal Pengabdian Masyarakat dan Riset Pendidikan AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Ekonomi, Manajemen, Akuntansi Akurasi
Samuel Horas Sarjana
Sekolah Tinggi Ilmu Ekonomi Jayakarta
Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Social Sciences Other

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Pengaruh Modal Kerja dan Likuiditas terhadap Profitabilitas pada PT. Indofood Sukses Makmur Tbk yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2023 Wau, Gloria; Sarjana, Samuel Horas
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 6 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i6.1413

Abstract

This research aims to determine the effect of working capital and liquidity on profitability at PT. Indofood Sukses Makmur Tbk is listed on the IDX. This research has independent variables working capital and liquidity, while the dependent variable is profitability. The data used is secondary data obtained from the official BEI website (www.idx.co.id). The population in this research is the financial statements of PT. Indofood Sukses Makmur Tbk for 2016-2023 and the sample used is the financial reports for quarter 1 to quarter 4, for the last 8 years, namely from 2016-2023. The data analysis method uses the T test and F test. The partial test results for working capital on profitability show a significant value of 0.910 > 0.05, the calculated t value is 0.114 < t table 2.045, it can be concluded that the results have no significant effect on profitability. The results of the partial liquidity test on profitability show a significant value of 0.993 > 0.05, the calculated t value is 0.008 < t table 2.045, it can be concluded that the results have no effect on profitability. Meanwhile, the results of the simultaneous test show that the F value is 16.726 > F table 3.328 and the significant value is 0.000 < 0.05, meaning that working capital and liquidity have an effect on profitability.
Analisis SWOT sebagai Strategi Pengembangan Bisnis Batubara pada PT. ELS Wibowo, Kuncoro; Sarjana, Samuel Horas
Journal of Information System, Applied, Management, Accounting and Research Vol 10 No 1 (2026): JISAMAR (February 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v10i1.2182

Abstract

This study aims to analyze the strategic position of PT. ELS using the SWOT (Strengths, Weaknesses, Opportunities, Threats) approach to formulate a sustainable business development strategy. Data were collected through company profile documents and secondary observations of operational and marketing activities. The analysis results indicate that the company’s main strengths lie in its extensive supplier and customer networks, product quality, and logistics efficiency. However, weaknesses include dependence on global coal price fluctuations and limited energy diversification. Market opportunities remain open, particularly in the Asian region, along with digital technology adoption, while major threats come from stricter environmental policies and the global transition toward clean energy. Based on these findings, short-term strategies include strengthening financial structures and operational efficiency, while long-term strategies involve diversification into alternative energy sources and enhancing regulatory compliance.
Pelatihan Menabung Sejak Dini di Panti Asuhan Parapattan : Pengabdian Samuel Horas Sarjana; Kuncoro Wibowo; Eduward Tony Sitorus; Ringkot P Nainggolan
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 5 Nomor 1 (Juli 2026 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v5i1.7091

Abstract

Panti Asuhan adalah suatu tempat yang memiliki kepedulian dan terpanggil untuk mempunyai rasa tanggung jawab kepada anak-anak yang berada di dalam keadaan tidak normal atau tidak layak disebabkan tidak memiliki orang tua, keluarga atau dapat juga dikarenakan ketidaksanggupan bahkan ketidakpedulian keluarga terhadap mereka. Panti Asuhan dibangun untuk memberikan pelayanan agar terwujud kesejahteraan sosial bagi anak terlantar tersebut dengan cara mengambil peran sebagai pengganti orang tua atau wali anak terlantar kemudian mencukupi kebutuhan fisik, mental dan juga sosial mereka. Bentuk layanan utama bagi anak-anak kurang beruntung tersebut adalah memberi pelayanan di bidang pendidikan. Melihat keadaan panti asuhan pada umumnya mudah ditemui minimnya literasi, pemahaman dan juga perlakuan pendidikan bagi para anak-anak penghuni panti asuhan. Masalah pendidikan seperti yang tertuang di dalam Undang-Undang Dasar 1945 adalah hak setiap warga negara, tertulis pada pasal 31 ayat 1,, yakni: Setiap warga negara berhak mendapatkan pendidikan. Bahkan tujuan “Mencerdaskan kehidupan bangsa” adalah merupakan salah satu dari empat tujuan utama negara Indonesia yang tercantum dalam Pembukaan Undang-Undang Dasar (UUD) 1945 alinea keempat. Begitu pentingnya arti pendidikan bagi negara Indonesia. Pendidikan juga berperan dalam pembentukan sikap maupun orientasi (pengenalan) anak terhadap kondisi belajar, membentuk perilaku, kebiasaan yang baik dan benar juga menambah pengetahuan. Kegiatan pengabdian kepada masyarakat ini mempunyai tujuan agar anak-anak penghuni Panti Asuhan Parapattan dapat memiliki kesadaran serta kebiasaan menabung, menyisihkan uang yang dimiliki untuk nantinya dapat digunakan bagi hal-hal yang lebih bernilai. Sasaran kegiatan pengabdian kepada masyarakat ditujukan kepada anak-anak penghuni Panti Asuhan Parapattan dari rentang jenjang pendidikan Taman Kanak-Kanak (TK) hingga jenjang Sekolah Menengah Atas (SMA) yang keseluruhannya berjumlah 36 anak. Dalam melakukan pelatihan dan pendidikan menabung sejak dini kepada anak-anak penghuni Panti Asuhan memakai metode penyuluhan dengan menerangkan dan menerapkan langsung melalui paparan narasi, juga contoh nyata cara menabung serta menjelaskan manfaat menabung yang semuanya itu diharapkan dapat meningkatkan pengetahuan, pemahaman, keterampilan juga kreativitas anak panti asuhan. Anak-anak penghuni Panti Asuhan Parapattan pada umumnya telah mampu membaca, menulis, maupun berhitung. Kegiatan pengabdian kepada masyarakat ini mempunyai tujuan agar anak-anak penghuni Panti Asuhan Parapattan dapat memiliki kesadaran serta kebiasaan menabung, menyisihkan uang yang dimiliki untuk nantinya dapat digunakan untuk hal yang lebih bernilai. Hasil kegiatan pengabdian masyarakat ini memperlihatkan antusiasme yang sangat tinggi dari anak-anak tersebut juga keikutsertaan yang total serta termotivasi untuk melakukan kebiasaan menabung demi masa depan yang cerah. Diharapkan kegiatan seperti ini sering dilaksanakan untuk memberikan masa depan yang lebih baik bagi anak-anak panti asuhan.
Financial Literacy and Fintech Adoption in Indonesia: A Review from Campus Surveys and National Case Studies Adrian Adrian; Oktavia Marpaung; Verdi Yasin; Samuel Horas Sarjana
International Journal of Informatics, Economics, Management and Science Vol 4 No 2 (2025): IJIEMS (August 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v4i2.2014

Abstract

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
Analisis Strategi Bisnis Berbasis SWOT pada PT Sauna Rahaf Utama Kuncoro Wibowo; Samuel Horas Sarjana
Journal of Information System, Applied, Management, Accounting and Research Vol. 10 No. 3 (2026): JISAMAR (August 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v10i3.2429

Abstract

This study aims to formulate an appropriate business development strategy for PT Sauna Rahaf Utama to navigate the competitive landscape of the engineering services industry. Utilizing the SWOT analysis framework (Strengths, Weaknesses, Opportunities, Threats), the research evaluates the firm’s competitive standing across internal and external dimensions. A qualitative descriptive methodology was employed, utilizing secondary observations and corporate document analysis. The findings, derived from IFAS and EFAS matrix calculations, yielded a total score of 2.95, positioning the company in Quadrant I (Aggressive Strategy). The primary strengths identified include operational experience since 2016 and a robust portfolio of state-owned enterprise (SOE) clients. Conversely, critical weaknesses lie in limited digital brand presence and a lack of international certifications. Consequently, the study recommends a growth-oriented strategy focusing on strengthening digital identity, obtaining ISO certifications to bolster competitiveness, and innovating technology-based services to capitalize on emerging opportunities within the mining and infrastructure sectors.
Pengaruh Pendapatan dan Beban Operasional terhadap Laba Bersih pada PT Astra Graphia Tbk yang Terdaftar di Bursa Efek Indonesia Periode 2013 – 2022 Ela Maryana; Samuel Horas Sarjana
JURNAL ECONOMINA Vol. 3 No. 5 (2024): JURNAL ECONOMINA, Mei 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i5.1338

Abstract

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.
Co-Authors Adrian Adrian Adrian Adrian Adrian, Adrian Anton Zulkarnain Sianipar Eduward Tony Sitorus Ela Maryana Filza Anggraeni Gunawan, Andri Lahagu, Yasoziduhu Maryana, Ela Oktavia Marpaung Oktavia Marpaung Prastiwi, Yuliana Nurfa Rina Dameria N Rina Dameria N Ringkot P Nainggolan Sartika Girsang Verdi Yasin Wau, Gloria Wibowo, Kuncoro Yasoziduhu Lahagu Yuliana Nurfa Prastiwi