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All Journal JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Atma Jaya Accounting Reseach (AJAR)
Thomas Sumarsan Goh
STIE Professional Management College Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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THE INFLUENCE OF WORKLOAD AND INTELLECTUALS ON THE WORK ETHIC OF PT. MEGA BINTANG MAS MEDAN Wiriaty Wijaya; Syawaluddin; Aidil Putra; Thomas Sumarsan Goh
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 10 No 2 (2022): Volume 10 Nomor 2 2022
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v10i2.5633

Abstract

This research was conducted on employees who work at PT. Mega Bintang Mas Medan. The purpose of this study was to determine and analyze the influence of workload and intellectuality on the work ethic of employees. The population and sample in this study amounted to 31 people. The sampling technique used is saturated. Data collection techniques are by distributing questionnaires and interviews. Data analysis used multiple linear regression analysis. The conclusion in the study that simultaneously workload and intellectual have a positive and significant effect on the work ethic of employees of PT. Mega Bintang Mas Medan. Partially, the workload affects the work ethic of the employees of PT. Mega Bintang Mas Medan. Partially, intellectuals do not have a positive and significant effect on the work ethic of the employees of PT. Mega Bintang Mas Medan. The magnitude of the coefficient of determination can be seen from the value of Adjusted R Square is: 0.330 means Workload and Intellectuals are able to explain the work ethic of employees by 33.0% while the remaining 67.0% is influenced by variables not examined such as: organizational culture, work environment, motivation work, and so on.
THE EFFECT OF NET PROFIT, ACCOUNT PAYABLE, CASH TURNOVER AND INVENTORY TURNOVER ON OPERATIONAL CASH FLOW IN PT. MULIA Henny Permata Sari; Sunarji Harahap; Elidawati Elidawati; Thomas Sumarsan Goh
AJAR Vol 5 No 02 (2022): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v5i02.343

Abstract

The company's financial statements are the final result of accounting activities (accounting cycle) that reflect the financial condition and results of the company's financial operations. are outside (external) the company. Therefore, financial statements can be used as a tool to communicate with the parties with the company's financial data (The dan Sugiono, 2015). Users of financial information include: investors, employees, creditors, suppliers, governments and the general public. The company's published financial statements are an important source of information for investors and creditors to be able to analyze the work of management in making profits and cash flows in the future (Simangunsong, et al, 2018). Users of financial statements such as investors and creditors are more interested in what will happen in the future. The company's performance parameters of concern are the components of cash flow and profit. The cash flow statement is one type of financial statement that has the entity's ability to generate cash flows in the future, the cash flow statement can be used as a tool to predict the company's future cash flows. Analysis of research data used in this study is multiple linear regression analysis model. Primary data were collected and obtained through observational interviews, documentation studies and literature studies, while secondary data were obtained from literature related to the research topic. The financial statements used as the object of research. The results showed that Net Profit had no effect on the Operating Cash Flow of PT. Mulia, Accounts Payable has a significant effect on the Operational Cash Flow of PT. Mulia, Cash Turnover has a significant effect on the Operational Cash Flow of PT. Mulia, Inventory Turnover has no effect on the Operational Cash Flow of PT. Mulia Mulia Abadi and Net Profit, Accounts Payable, Cash Turnover and Inventory Turnover have a significant effect on the Operational Cash Flow of PT. Mulia.
Co-Authors Aidil Putra Elidawati Elidawati Henny Permata Sari Sunarji Harahap Syawaluddin Wiriaty Wijaya