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All Journal JURNAL ECONOMINA
Jannati Tangngisalu2
Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya, Indonesia
Economics, Econometrics & Finance

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The Effect of Work Time and Cost Control on Project Cash Flow Through Achieving Profit Target in The Construction of The Jenelata Dam Pt. Adhi Karya (Persero) TBK Ruddin Rudddin; Jannati Tangngisalu2; Syamsul Alam
JURNAL ECONOMINA Vol. 5 No. 10 (2026): JURNAL ECONOMINA, Oktober 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i10.4592

Abstract

This study aims to examine and analyze the effect of work time and cost control on project cash flow through the achievement of profit targets in the Jenelata Dam Construction of PT Adhi Karya (Persero) Tbk. The study used a quantitative approach with 49 respondents. Data were collected through questionnaires using a Likert scale and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM- PLS) method using SmartPLS. The results showed that work time had a negative and insignificant effect on project cash flow, while cost control had a positive and significant effect on project cash flow. Achieving profit targets had a positive and significant effect on project cash flow. Work time and cost control each had a positive and significant effect on achieving profit targets. However, achieving profit targets was unable to mediate the effect of work time on project cash flow or the effect of cost control on project cash flow. These findings indicate that cost control and achieving profit targets play an important role in maintaining project cash flow conditions, while work time plays a more important role in supporting the achievement of profit targets than directly affecting project cash flow.
Co-Authors Ruddin Rudddin Syamsul Alam