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All Journal Jurnal Ekonomi Kreatif Indonesia Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Nadia Angraeni
Universitas Cipasung Tasikmalaya
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Pengaruh Current Ratio (CR), Quick Ratio (QR) dan Cash Ratio (CAR) terhadap Price to Book Value (PBV) pada Perusahaan yang Terdaftar Dalam Indeks LQ45 Periode 2020-2024 Nadia Angraeni; Rina Madyasari
Jurnal Ekonomi Kreatif Indonesia Vol. 4 No. 2 (2026): April
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v4i2.203

Abstract

ABSTRAK Penelitian ini dilatarbelakangi oleh terjadinya fluktuasi nilai perusahaan yang dinilai melalui Price to Book Value (PBV) pada perusahaan indeks LQ45 periode 2020–2024 serta adanya kesenjangan antara teori likuiditas dan temuan empiris. Tujuan penelitian adalah menganalisis pengaruh Current Ratio (CR), Quick Ratio (QR), dan Cash Ratio (CAR) terhadap PBV dengan inflasi sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda dan Moderated Regression Analysis (MRA) berbantuan SPSS pada 14 perusahaan yang dipilih melalui purposive sampling. Hasil menunjukkan bahwa CR dan QR tidak berpengaruh signifikan terhadap PBV, sedangkan CAR berpengaruh negatif dan signifikan. Inflasi hanya mampu memoderasi hubungan antara CR dan PBV. Temuan ini mengindikasikan bahwa investor lebih memperhatikan efisiensi penggunaan kas dibandingkan tingkat likuiditas secara umum, serta peran inflasi dapat memperkuat pengaruh likuiditas tertentu dalam kondisi ekonomi tertentu. Dengan demikian, tidak semua rasio likuiditas berpengaruh langsung terhadap nilai perusahaan. Penelitian selanjutnya disarankan untuk memasukkan variabel-variabel tambahan yang lebih beragaram, seperti profitabilitias, ukuran perusahaan, maipun kebijakan dividen, agar model penelitian menjadi lebih komprehensif dan mampu menjelaskan fenomena secara lebih mendalam. ABSTRACT This research is motivated by fluctuations in company value as assessed by Price to Book Value (PBV) in LQ45 index companies for the 2020–2024 period, as well as the gap between liquidity theory and empirical findings. The objective of this research is to analyze the effect of Current Ratio (CR), Quick Ratio (QR), and Cash Ratio (CAR) on PBV, with inflation as a moderating variable. The research uses a quantitative approach with multiple linear regression analysis and Moderated Regression Analysis (MRA) assisted by SPSS on 14 companies selected through purposive sampling. The results show that CR and QR have no significant effect on PBV, while CAR has a negative and significant effect. Inflation only moderates the relationship between CR and PBV. These findings indicate that investors are more concerned with the efficiency of cash use than the general level of liquidity, and the role of inflation can strengthen the influence of certain liquidity in certain economic conditions. Thus, not all liquidity ratios have a direct effect on company value. Further research is recommended to include more diverse additional variables, such as profitability, company size, and dividend policy, so that the research model becomes more comprehensive and able to explain the phenomenon in more depth.
Pemberdayaan UMKM Melalui Rebranding, Legalitas, dan Digitalisasi: Studi Kasus Program Level Up UMKM di Desa Banyuresmi, Tasikmalaya: Pengabdian Alfin nur Arifah; Ghina Nishfy Sya’bani; Aida Siti Nurmalia; Fajar Septiana; Adi Nugraha; Muhammad Riski Triana; Habib Haedar; Sri Indri Oktavian; Nabila Luthfiyyah; Nadia Angraeni; Adinda Kustiani; Sindy Kania Suryani; Sinta Khoerunnisa; Abdul Aziz Kelinsman; Anisa Putri Maharani; Muhammad Khoerulrijjal Salsabila J; Syifa Aenun Naja; Muhamad Amirul Rizki; Ikbal Maulana; Vanesa Selyandra
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5148

Abstract

The objective of this Community Service Program is to to empower MSMEs in Banyuresmi Village through strengthening rebranding, legality, and digitalization to enhance business competitiveness and sustainability in the Industry 4.0 era. The community service activity employed a participatory approach involving 28 selected MSMEs from 62 registered MSMEs based on business sustainability criteria and willingness to participate in the mentoring program. The implementation method was divided into three stages: (1) planning and problem identification through field observations, discussions with MSME owners and village officials, and needs analysis; (2) education and training on the importance of branding, business legality (NIB, PIRT, Halal certification), and digital media utilization; and (3) implementation and direct mentoring, including logo design, brand development, packaging, digital promotion, and facilitation of legality arrangements in collaboration with relevant agencies. The results indicated that prior to the program, approximately 90% of MSMEs lacked brand identity, only 15% possessed business legality, and 85% had not utilized digital marketing. Following the mentoring program, the majority of MSMEs acquired logos and simple packaging, approximately 85% successfully obtained NIB (Business Identification Number), and most began actively using social media as promotional platforms. These findings indicate that the integration of rebranding, legality, and digitalization through a participatory approach constitutes an effective empowerment strategy for strengthening the capacity and competitiveness of rural MSMEs.
Co-Authors Abdul Aziz Kelinsman Adi Nugraha Adinda Kustiani Aida Siti Nurmalia Alfin Nur Arifah Alfin Anisa Putri Maharani Fajar Septiana Ghina Nishfy Sya’bani Habib Haedar Ikbal Maulana Muhamad Amirul Rizki Muhammad Khoerulrijjal Salsabila J Muhammad Riski Triana Nabila Luthfiyyah Rina madyasari Sindy Kania Suryani Sinta Khoerunnisa Sri Indri Oktavian Syifa Aenun Naja Vanesa Selyandra