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All Journal Jurnal Ekonomi & Studi Pembangunan JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS)
Nurrasyidin, M.
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Economics, Econometrics & Finance

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TECHNOLOGICAL PROGRESS AND HUMAN DEVELOPMENT: EVIDENCE FROM INDONESIA Muchdie, M.; Nurrasyidin, M.
Jurnal Ekonomi & Studi Pembangunan Vol 20, No 1: April 2019
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jesp.20.1.5018

Abstract

This paper examined direct and indirect impact of technological progres on human development, with income disparities and povertyas moderating variables. Except data on technical progress, all data were collected from National Statistics Agency. A path model of analysis was empolyed to examine direct and indirect impacts.There were four paths to be analysed: direct impact (Path-1: P41) and indirect impacts : (Path-2: P43 x P31, Path-3: P43 x P32 x P21 and Path-4 : P42 x P21). Four hypothesis had been tested.The results showed that impact of technological progress on human development were negative, both direct and indirect.
PENGARUH LABA DAN PERUBAHAN PIUTANG USAHA TERHADAP ARUS KAS OPERASI MASA MENDATANG Sari, Melinda Wulan; Nurrasyidin, M.; Nugroho, Arif Widodo
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 7, No 1 (2024): Vol. 7 No. 1 MEI 2024
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v7i1.5514

Abstract

The aim of this study is to confirm the following effects Gross Profit, Net Income, and Changes in Account Receivable on Future Operating Cash Flow. As wellas the relations between the dependent independent and variables. The study's sampleis companies listed on LQ45 in 2017-2021. This study combined an associative strategy with a quantitative approach and used secondary data. This study used purposive sampling in the sample collecting. The analysis conducted in this study is, descriptive statistical analysis, classical assumption test, multiple linear regression analysis, hypothesis test and coefficient of determination analysis using SPSS version 25. The study's findings demonstrate the impact of Gross Profit, Net Income, and Changes in Account Receivable on Future Operating Cash Flow. Simultaneously, Gross Profit, Net Income, and Changes in Account Receivable affect Future Operating Cash Flow. The Adjusted R Square value of 71,5% and other factors explain the remaining 28,5%. Such as interest payment, payment oof claims, payment of other taxes, and retribution payment. Therefore, further researchers are anticipated to have the ability to employ variables not included in this study's analysis and add a wider sample not only limited to the companies listed on LQ45 in 2017-2021.
Co-Authors Muchdie, M. Nugroho, Arif Widodo Sari, Melinda Wulan