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Pengaruh Lingkungan Kerja Positif terhadap Motivasi dan Kinerja Sumber Daya Manusia di Desa Cicalengka Pagedangan Tangerang Budi Ismanto; Aldila Rahma Putri; Wahyu Andri Wibowo
Jurnal PKM Manajemen Bisnis Vol. 6 No. 1 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i1.1739

Abstract

A positive work environment is an essential factor in enhancing employee motivation and performance, particularly in public sector organizations that play a key role in community services. This community service activity (PKM) aimed to improve understanding and implementation of positive work environment practices to strengthen the motivation and performance of human resources in Cicalengka Village, Pagedangan, Tangerang. The activity was conducted at the Cicalengka Village Office on August 31, 2025, and involved ten lecturers from Universitas Pamulang as facilitators. A total of fifteen village officials participated in the program. The PKM activities were carried out through a combination of lectures, practical sessions, group discussions, and question-and-answer interactions. This participatory method encouraged active involvement and reflection from participants on their daily work practices. The results of the activity showed an increased awareness among participants about the importance of creating a supportive, communicative, and collaborative work environment. Participants also demonstrated improved motivation and readiness to apply the concepts of a positive work culture in their organizational setting. In conclusion, the PKM activity contributed to strengthening the capacity and mindset of village officials toward a more productive and harmonious work environment, which is expected to improve overall performance and service quality in Cicalengka Village.
Pengaruh Cash Ratio (CR), Debt To Equity Ratio (DER) dan Return On Asset (ROA) terhadap Price To Book Value (PBV) Pada PT Astra Internasional, Tbk Periode 2016-2025 Randhy Agusentoso; Hasudungan Pangaribuan; Wahyu Andri Wibowo; Yeti Kusmawati
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 3 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i3.1568

Abstract

This study examines the effect of Cash Ratio (CR), Debt to Equity Ratio (DER), and Return on Assets (ROA) on Price to Book Value (PBV) at PT Astra International Tbk during the 2016–2025 period. The background of this research is based on the importance of financial performance indicators in influencing company value, as reflected in PBV. Investors generally use liquidity, solvency, and profitability ratios as considerations in assessing company performance and investment prospects. Therefore, this study aims to analyze both partially and simultaneously the influence of CR, DER, and ROA on PBV. This research employed a quantitative approach with an associative research method. The population and sample consisted of the company’s financial statements, with 10 financial report data selected using purposive sampling techniques. The research data were obtained from the official website of PT Astra International Tbk. The data were processed using SPSS version 26 and analyzed through multiple linear regression analysis. The study concludes that firm value is influenced by a combination of liquidity, leverage, and profitability, with their joint effect being statistically significant. However, only leverage shows a meaningful individual contribution, while liquidity and profitability do not demonstrate significant partial impacts. This suggests that financing decisions play a more decisive role in shaping market valuation. The findings offer implications for improving financial strategy and investment assessment.