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Analisis Pengaruh Rasio Profitabilitas dan Rasio Likuiditas terhadap Nilai Perusahaan Subsektor Otomotif yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2024 Anjelita, Aprilia; Maithy, Sifera Patricia
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.v2i6.1357

Abstract

This study aims to analyze the effect of liquidity ratios and profitability ratios on the value of automotive subsector companies listed on the Indonesia Stock Exchange (IDX) during 2021-2024. The subjects of this study are eight automotive companies selected based on the availability of financial reports. Firm value is measured using Price Book Value (PBV), while profitability ratios are measured using Return On Assets (ROA) and liquidity ratios are measured using Current Ratio (CR). The research method used was quantitative, with data processing conducted using SPSS software. The results of the regression analysis indicate that ROA has a positive and significant influence on PBV, with a coefficient value of 12.340 and significance of 0.000. Conversely, CR does not show a significant effect on PBV, with a coefficient value of -0.027 and significance of 0.653. The coefficient of determination shows that 84.8% of the variation in PBV can be explained by the independent variables studied, while the remaining 15.2% is influenced by other factors not studied in this research. From the results of this study, it can be concluded that profitability ratios, particularly ROA, are more dominant indicators in influencing company value than liquidity ratios. These findings are expected to provide insights for investors and automotive company management in decision-making related to increasing company value. This study also suggests the need to pay more attention to other factors that may influence company value in the future.
PENGUATAN LITERASI KEUANGAN DAN EDUKASI INVESTASI BAGI SISWA GENERASI Z SMA NEGERI 4 PALANGKA RAYA Umbing, Golda Belladonna; Mentari, Theresia; Octaviani, Theresia; Maithy, Sifera Patricia; Oktafia, Rifka
Journal of Community Empowerment Vol 4, No 3 (2025): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jce.v4i3.36344

Abstract

ABSTRAKLayanan digital dan kemajuan teknologi telah merevolusi cara bertransaksi sehingga lebih cepat dan praktis, khususnya bagi Generasi Z (Gen Z). Meski demikian, laju inklusi keuangan kerap tidak sejalan dengan peningkatan literasi keuangan. Program Pengabdian kepada Masyarakat (PKM) ini bertujuan memperkuat pemahaman Gen Z tentang pentingnya literasi keuangan serta kesadaran berinvestasi secara aman. Kegiatan difokuskan pada siswa-siswi SMA Negeri 4 Palangka Raya, mengacu pada data Kalimantan Tengah yang menunjukkan kesenjangan nyata antara Indeks Inklusi Keuangan (74,80%) dan Indeks Literasi Keuangan (37,01%). Kesenjangan ini menandakan akses terhadap produk keuangan belum dibarengi pengetahuan yang memadai. Permasalahan di mitra mencakup rendahnya pemahaman literasi keuangan dasar, pencegahan penipuan e-money, serta minimnya minat investasi jangka panjang. Metode yang digunakan meliputi pelatihan interaktif, diskusi kelompok, dan penyediaan Buku Saku Literasi Keuangan dan Investasi sebagai materi ajar berkelanjutan. Hasil evaluasi positif: respons peserta sangat baik, dan lebih dari 90% siswa menyatakan materi mudah dipahami dan relevan. Disimpulkan bahwa terjadi peningkatan signifikan dalam kesadaran dan pemahaman Gen Z terkait perencanaan keuangan, pengelolaan pengeluaran, serta pengenalan instrumen investasi yang legal. Keywords: Literasi, keuangan, investasi, dan Gen Z ABSTRACTDigital services and technological advances have revolutionized transactions, making them faster and more practical, especially for Generation Z (Gen Z). However, the pace of financial inclusion often does not keep pace with improvements in financial literacy. This Community Service Program (PKM) aims to strengthen Gen Z’s understanding of the importance of financial literacy and awareness of safe investing. The activities focus on students of SMA Negeri 4 Palangka Raya, referring to data from Central Kalimantan that show a clear gap between the Financial Inclusion Index (74.80%) and the Financial Literacy Index (37.01%). This gap indicates that access to financial products is not accompanied by adequate knowledge. Partner issues include low understanding of basic financial literacy, prevention of e-money fraud, and limited interest in long-term investing. The methods used include interactive training, group discussions, and the provision of a Pocket Book on Financial Literacy and Investment as ongoing teaching material. Evaluation results were positive: participant responses were very good, and more than 90% of students stated that the material was easy to understand and relevant. It is concluded that there was a significant increase in Gen Z’s awareness and understanding of financial planning, expense management, and recognition of legitimate investment instruments. Keywords: Literacy, finance, investment, and Gen Z.