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All Journal Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini Journal of Economic, Bussines and Accounting (COSTING) AkMen JURNAL ILMIAH Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Manajemen dan Bisnis ACADEMICS IN ACTION Journal of Community Empowerment REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer JURNAL AKUNTANSI International Journal of Social Science Jurnal Manajemen Jurnal Ekonomi Jurnal Ekonomi Perusahaan Golden Ratio of Data in Summary Jurnal Penelitian Pendidikan Indonesia Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan Global Research on Economy, Business, Communication, and Information
Martha Ayerza Esra
Institut Bisnis Dan Informatika Kwik Kian Gie
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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The Effect of Current Ratio on Return on Assets in Consumer Goods Companies Listed on the Indonesia Stock Exchange U. Udayat; Martha Ayerza Esra; B. Brastoro
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.1830

Abstract

The consumer goods sector plays an important role in the Indonesian economy because it provides necessities with relatively fast cash turnover. In dynamic economic conditions, liquidity management can affect financial performance. This study aims to examine the effect of the Current Ratio (CR) on Return on Assets (ROA) in consumer goods companies listed on the Indonesia Stock Exchange (IDX). The study uses a quantitative, associative-causal approach. The population includes all consumer goods issuers on the IDX, with a purposive sample of 45 companies. Secondary data were obtained from annual financial reports for the 2018–2022 period on the IDX official website. The analysis uses simple linear regression. The results show that CR has a weak negative relationship with ROA, which is not statistically significant (p = 0.060), suggesting that higher liquidity is not always associated with higher profitability. The implications of these findings confirm that companies need to manage liquidity at an adequate level (not excessive) so that current assets do not become idle funds, while also increasing asset utilisation efficiency to optimise ROA.
Pemberdayaan Perempuan melalui Seminar dan Pelatihan Berkebaya sebagai Upaya Penguatan Peran Keluarga dan Pelestarian Budaya Elis Sondang Dasawati; Siti Meisyaroh; Martha Ayerza Esra
Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan Vol. 3 No. 1 (2025): Oktober 2025 - Maret 2026
Publisher : Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/abdimas.v3i1.1949

Abstract

Women's emancipation is a frequently discussed topic today. Women are beginning to appear in all fields of work, from jobs requiring higher education such as engineering, medicine, economics, and piloting, to jobs often held by men because they are considered to require strong physical strength, such as security guards, drivers, and cleaners. Therefore, it is interesting to discuss how women can empower their families, communities, and uphold national culture. This community service activity aims to provide information and knowledge to Pemberdayaan Kesejahteraan Keluarga (PKK) mothers who are interested in gaining insight into the role of women in the family and community in developing and preserving national culture. This training and presentation are part of a community service program for lecturers at the Kwik Kian Gie Institute of Business and Informatics and are conducted in collaboration with the PKK mothers of RW 16 Grand Prima Bintara Bekasi. It is hoped that this activity will not end with today's seminar but will continue in the next seminar
Co-Authors Ainur Rizki Amelia Sandra Andrianus, Wilson Apriwenni, Prima Armi Bakar Armi Bakar Asti Endang B. Brastoro Bakar, Armi Brastoro Brenda Aurellia Budi Berlinton Sitorus Budi Purnomo Chrystalia, Chrystalia Elis Sondang Dasawati Elis Sondang Dasawaty Elisabeth Vita Mutiarawati Farida Komalasari Friska Ferisha Irine Melyani Kurniawan, Alex Areliano Melyani, Irine Morryessa Brandinie Nurlela Nurlela Nurlela Nurlela Nurlela Nurlela Pebiano Subagja Prima Apriwenni Prima Apriwenni Reinitha Jeanne Rizka Indri Arfianti Selvy Selvy Sigit Widiyarto Sinambela, Toni Siti Meisyaroh Siti Meisyaroh, Siti Supandi, Agus Teresia Agnes Timothy Salvatore Toni Sinambela Tony Renhard Sinambela Tony Sitinjak U. Udayat Yochi Elanda Yustina Triyani