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IMPLEMENTASI PENINGKATAN LITERASI KEUANGAN UNTUK MENCIPTAKAN SDM UNGGUL PADA SISWA DAN SISWI SMK NEGERI 7 KOTA SERANG Rohmansah, Nur; Setiawan, Arip Budi; Susiani, Ina; Saksana, Fenizar Rizky; Handayani, Heni
BESIRU : Jurnal Pengabdian Masyarakat Vol. 2 No. 12 (2025): BESIRU : Jurnal Pengabdian Masyarakat, Desember 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/besiru.v2i12.2018

Abstract

The Community Service Program (PKM) is motivated by the rapid development of the digital economy, which requires young generations to possess adequate financial literacy so they can plan, manage, and utilize their finances wisely. However, preliminary observations at SMK Negeri 7 Kota Serang indicate that most students have not yet mastered personal financial planning, basic transaction recording, or the use of technology-based financial services. This condition may hinder their readiness to meet the demands of the workforce and entrepreneurship. Therefore, this Community Service initiative aims to improve students’ financial literacy in order to develop superior, independent, and competitive human resources in the financial sector. The methods applied in this program include seminars, training sessions, and hands-on practice. The materials cover the fundamentals of personal financial management, budgeting, saving and investment strategies, as well as the introduction of digital financial technologies such as e-wallets and financial recording applications. The activities were conducted interactively through discussions, simulations, and case studies, involving students from the finance expertise program as the primary participants. Quantitative indicators of success were established, including: a minimum 30% increase in financial literacy scores based on pre-test and post-test results; 80% of participants being able to prepare a simple budget correctly; and 75% being able to independently use digital financial recording applications. The results of the program show a significant improvement in participants’ understanding and skills related to budgeting, transaction recording, and the wise use of digital financial services. Participants also demonstrated more positive attitudes toward saving habits and daily financial management. The outputs of this program include an activity report, video documentation, and publications on online media or community service journals. With improved financial literacy, students are expected to develop financially intelligent character that supports their success both in the workforce and in entrepreneurship. This program serves as a strategic step in preparing younger generations to compete in the era of the creative and digital economy.
Pengaruh Profitabilitas dan Leverage Terhadap Nilai Perusahaan Pada PT Bank Central Asia Tbk Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015 – 2024 Gulo, Yanto Nius; Setiawan, Arip Budi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7035

Abstract

This This study aims to analyze the effect of Profitability and Leverage on Firm Value at PT Bank Central Asia Tbk, which is listed on the Bursa Efek Indonesia, during the 2014–2024 period. This research employs a quantitative approach with an associative research design. The data used are secondary data in the form of the company’s annual financial statements over the eleven-year research period. All financial data during this period were used as both the population and the sample of the study. The data analysis technique applied was multiple linear regression using SPSS version 27 software. The results show that simultaneously, Profitability and Leverage do not have a significant effect on Firm Value. This is evidenced by the F-test significance value of 0.189, which is greater than 0.05. Thus, it can be concluded that the two independent variables, when considered together, are not able to significantly explain variations in Firm Value. Partially, Profitability does not have a significant effect on Firm Value, with a t-test significance value of 0.086, which is greater than 0.05. However, the positive regression coefficient indicates that Profitability has a positive direction of relationship with Firm Value. Meanwhile, Leverage also does not have a significant effect on Firm Value, with a t-test significance value of 0.256, which is greater than 0.05. The negative regression coefficient indicates that Leverage has a negative direction of relationship with Firm Value. These findings indicate that during the research period, Profitability and Leverage were not the main determinants influencing Firm Value.