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Internally Financed Working Capital: Top Manager Preferences from the Perspective of Gender Sunardi Sunardi; Theresia Woro Damayanti; Supramono Supramono
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 1 (2020): April - July 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.2133

Abstract

This study seeks to investigate the differences in firm managers’ preferences in the use of internal funding to meet working capital needs. The data to be analyzed are obtained from the results of the World Bank's Productivity and the Investment Climate Survey on firm managers in 98 developing countries, with a total sample of 1,235 firm managers. The analysis techniques used are linear regression and ordinal logit analysis. This study demonstrates the gender-based differences in the proportion of the use of internal funding sources. Female top managers prefer to use internal funding sources for working capital better than top male managers. This study not only provides a better understanding of the relationship between the existence of top female managers and the preference in the use of internally financed working capital but also informs firms that aim to balance the liquidity and the capital cost efficiency in managing their working capital to provide a more significant opportunity for women to occupy top management positions.
The Effect of Compensation, Work Discipline, and Job Satisfaction on Non- Civil Servant Employees Work Productivity Dyah Retno Hertanti; Sunardi Sunardi; Umu Khouroh
Social Science Academic Vol. 4 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ssa.10548

Abstract

Work productivity is an important indicator in assessing workforce performance, including non-civil servant employees (Non-ASN) who play a strategic role in supporting the implementation of government institutional functions. This study aims to analyze the effect of compensation, work discipline, and job satisfaction on the work productivity of Non-ASN employees at the Public Works and Spatial Planning Office (PUPR) of Madiun City, both partially and simultaneously. This research employs a quantitative approach with an associative causal research design. The research population consists of all Non-ASN employees at the PUPR Office of Madiun City, totaling 162 individuals, with a sample of 115 respondents determined using the Slovin formula. Research data will be collected through questionnaires using a Likert scale and analyzed using multiple linear regression analysis with the assistance of SPSS software. Based on theoretical frameworks and previous empirical studies, this research proposes the hypothesis that compensation, work discipline, and job satisfaction are expected to influence the work productivity of Non-ASN employees. This study is expected to contribute theoretically to the development of human resource management studies in the public sector and practically serve as a reference for the PUPR Office of Madiun City in formulating policies to improve the productivity of Non-ASN employees