Patrisius Seran
Politeknik Negeri Kupang

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ANALISIS CASH FLOW DAN KINERJA KEUANGAN DENGAN MENGGUNAKAN DUPONT SYSTEM DI TOKO SEPATU NEW RESTU IBU Patrisius Seran; Darwin Yopie Kefi; Melda Mariana Poeh; Noldy D. P. Mumu
JAKA - Jurnal Jurusan Akuntasi Vol 5 No 2 (2020): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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Abstract

This study aims to determine cash flow and financial performance at the New Restu Ibu shoe store in Atambua, Belu, East Nusa Tenggara. The method used in this research is descriptive and quantitative. The analysis technique used is the DuPont System or ROI. The results of the study show that store cash flow based on income statements in 2016, 2017, 2018 and 2019 experienced profits. The financial performance of the New Restu Ibu shoe store using the Du Pont system model for 2016-2019 shows a decline, but Return On Investment (ROI) is above inflation and interest rates.
Peran On the Job Training dan Psychological Ownership terhadap Employee Engagement dengan Kinship sebagai Pemediasi Darwin Yopie Kefi; Marianus Hendrilensio Sanga; Patrisius Seran
Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Vol. 5 No. 1 (2024): Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v5.i1.p304-319

Abstract

The study aims to investigate on-the-job training and psychological ownership in Micro, Small, and Medium Enterprises (MSMEs) in ApasA, Kupang City, NTT. It employs a quantitative approach using questionnaires for data collection. Probability sampling method was used with a sample size of 42 individuals. Data analysis utilized Structural Equation Modeling-Partial Least Square (SEM-PLS) through Smart PLS version 3 software. Results show that on-the-job training does not significantly influence employee engagement, but psychological ownership positively impacts it. Kinship does not mediate the relationship between training or psychological ownership and employee engagement. These findings can help MSME management design more efficient human resource development strategies.