Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Review on Islamic Accounting

The Influence of Working Capital Management on Business Performance: Moderating Effect of COVID-19 Badruzaman, Jajang
Review on Islamic Accounting Vol. 3 No. 1 (2023): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v3i1.280

Abstract

The aim of this research is to find the influence between Working CapitalManagement and Business Performance in COVID-19 era. The quantitativeresearch methods, multiple regressions, secondary data and purposive samplinghave been worked out. The authors have collected a panel of 16 of HealthcareSector Company from Indonesia Stock Exchange in 2018-2021. The results ofthis study indicate that Working Capital Management measured by GWCR hasan effect on business performance and NWCR has no effect on businessperformance measured by ROA and ROE. Meanwhile, Covid-19 did notmoderate the influence between GWCR on business performance and Covid-19was able to moderate the relationship between NWCR and businessperformance. By validating the findings with previous researchers, this researchwill contribute to the literature and business surveys. It will benefit academic,social and practical behavior.
The Effect of Training, Job Stress, and Motivation on Work Productivity with Unsafe Actions as An Intervening Variable Putra, Gilang Andhika; Badruzaman, Jajang; Supriadi, Apip
Review on Islamic Accounting Vol. 4 No. 1 (2024): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v4i1.440

Abstract

This research aims to test the direct and indirect influence between training, work stress, and motivation on work productivity with unsafe actions as an intervening variable. The study was conducted on employees of a Steam Power Plant contractor in Cirebon Regency. Sampling was carried out using a proportional start-up random sampling technique, with a total sample size of 152 samples, who were active employees at PT Cipta Anugrah Sejahtera and PT Star Plus. The research instrument used was a questionnaire with a Likert scale. The analysis technique used is path analysis using the SPSS version 27 application. The results of this study show that 1) Job stress, motivation and productivity variables are in the good category, while training and unsafe actions very good category. 2) Training has a negative and significant effect on unsafe actions. 3) Work stress has a positive and significant effect on unsafe actions. 4) Motivation has a negative and insignificant effect on unsafe actions. 4) Training, work stress and motivation simultaneously have a significant effect on unsafe acts. 5) Training, work stress, motivation and unsafe actions simultaneously has a significant effect on work productivity.