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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.
Pengembangan Aplikasi Sederhana Pencatatan Keuangan untuk Meningkatkan Efisiensi Administrasi di SMK Al-Khaeriyah Pengampelan Arip Budi Setiawan; Muhammad Firmansyah
NuCSJo : Nusantara Community Service Journal Vol. 2 No. 2 (2025)
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/nucsjo.v2i2.280

Abstract

Pengelolaan keuangan sekolah merupakan aspek penting dalam mendukung efektivitas administrasi dan pencapaian tujuan pendidikan, namun pencatatan yang masih dilakukan secara manual sering menimbulkan masalah seperti keterlambatan laporan, kurangnya ketelitian, dan kesulitan dalam rekapitulasi data yang dapat menghambat transparansi dan akuntabilitas. PKM ini berfokus pada pengembangan aplikasi sederhana pencatatan keuangan untuk meningkatkan efisiensi administrasi di SMK Al-Khaeriyah Pengampelan dengan tujuan merancang aplikasi yang mudah digunakan, membantu staf mencatat serta mengelola transaksi secara sistematis, dan menghasilkan laporan yang lebih cepat, akurat, dan transparan. Kegiatan dilakukan melalui analisis kebutuhan, perancangan sistem sederhana, pelatihan penggunaan aplikasi, serta uji coba dan evaluasi. Luaran yang diharapkan meliputi tersedianya aplikasi digital, meningkatnya kemampuan staf, serta terwujudnya sistem administrasi keuangan yang lebih efisien dan akuntabel sehingga pengelolaan keuangan menjadi lebih praktis, minim kesalahan, transparan, dan berpotensi menjadi model yang dapat diadaptasi oleh sekolah lain.
Analisis Perbandingan Kinerja Keuangan Terhadap Profitabilitas Bank Konvensional dan Bank Syariah di Indonesia: (Studi Kasus Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024) Arip Budi Setiawan; Ratu Anggi Triani
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 4 No. 2 (2026): Agustus
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v4i2.579

Abstract

This study aims to analyze differences in profitability between conventional and Islamic banks in Indonesia during the 2020-2024 period. The novelty of the study lies in an observation period that covers the pandemic, economic recovery, and accelerated banking digitalization. A comparative quantitative approach was applied using secondary data from the annual reports of 10 banks, consisting of five conventional banks and five Islamic banks. Profitability was measured using Return on Assets (ROA). Fifty observations were analyzed through descriptive statistics, the Shapiro-Wilk normality test, and the Mann-Whitney U test because one group was not normally distributed. The results show that Islamic banks recorded an average ROA of 2.9060%, higher than the 2.0844% average of conventional banks. Nevertheless, the Mann-Whitney test produced a significance value of 0.449, indicating that the hypothesis of a profitability difference was not supported. Therefore, differences in operating models did not produce a statistically significant profitability difference during the study period. The findings indicate that asset management efficiency, financing or credit quality, and cost control are more relevant in explaining banks ability to generate profits.
Analisis Pengaruh Green Investment Terhadap Nilai Perusahaan Perbankan di Indonesia Serta Faktor-Faktor Yang Mempengaruhi: (Studi Kasus Pada Perusahaan Perbankan Go Public di Indonesia Tahun 2018-2024) Yayuk Rufiatun; Arip Budi Setiawan
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 4 No. 3 (2026): Desember
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v4i3.624

Abstract

This study aims to analyze the effects of firm size, corporate governance proxied by institutional ownership, and green investment on the firm value of Indonesian banks, proxied by Price to Book Value (PBV), both partially and simultaneously. A quantitative panel-data regression was applied to 20 banks listed on the Indonesia Stock Exchange during 2018-2024, yielding 140 observations selected through purposive sampling. Chow and Hausman tests identified the Fixed Effect Model as the appropriate estimation model. The results show that firm size has a positive but insignificant effect on PBV, corporate governance has a positive and significant effect, while green investment has a negative but insignificant effect. Simultaneously, firm size, corporate governance, and green investment significantly affect firm value. The Adjusted R-squared of 0.849390 indicates that the model explains 84.94% of PBV variation. These findings are useful for bank management in strengthening governance and communicating the long-term value of green financing, for investors in evaluating banks more comprehensively, and for future research on sustainable finance.
Pendampingan Penyusunan Anggaran Kas Berbasis Digital untuk Meningkatkan Efektivitas Pengelolaan Keuangan UMKM Bambu Kreasi Desa Tegal Maja Kecamatan Keragilan Mila Nurmila; Esa Fajar; Arip Budi Setiawan; Uswatun Khasanah Ananda; Finky Widyalita
Sasana Masyarakat: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2026): Sasana Masyarakat: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM UNSIJA Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengelolaan kas yang terencana diperlukan oleh Usaha Mikro, Kecil, dan Menengah (UMKM) untuk mengantisipasi kebutuhan operasional dan menjaga kelancaran usaha. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman pengelolaan kas pada UMKM Bambu Kreasi melalui penerapan BAMBU CASH berbasis Google Sheets. Kegiatan dilaksanakan pada 8 Oktober 2026 di Desa Tegal Maja, Kabupaten Serang, dengan pendekatan partisipatif yang meliputi identifikasi kebutuhan, pelatihan, praktik penggunaan aplikasi, dan evaluasi. Evaluasi dilakukan terhadap 15 peserta melalui perbandingan hasil pre-test dan post-test. Total skor meningkat dari 197 menjadi 239, sedangkan persentase capaian naik dari 52,53% menjadi 63,73%. Peningkatan relatif sebesar 21,32% menunjukkan adanya perbaikan pemahaman peserta, meskipun belum mencapai target program sebesar 25%. BAMBU CASH menyediakan fitur penyusunan anggaran, pencatatan realisasi, pemantauan saldo, dan analisis selisih untuk mendukung perencanaan serta pengendalian kas. Pendampingan lanjutan diperlukan untuk mendorong penggunaan aplikasi secara konsisten dan menilai penerapannya dalam pengambilan keputusan keuangan usaha.