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All Journal Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam
Diah, Widyanti
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Physics Social Sciences

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Working Capital Management: A Policy for Company Performance Diah, Widyanti; Puspita, Nolla
Zona Manajerial: Program Studi Manajemen (S1) Vol 14 No 1 (2024): Zona Manajerial: Program Studi Manajemen
Publisher : Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/zonamanajer.v14i1.1520

Abstract

The aim of this research is to analyze the influence of working capital management components on profitability as measured by ROA (return on assets). The components of working capital management in this research include account receivable period, account payable period, inventory period, cash conversion cycle, firm size, sales growth, leverage, gross working capital turnover, current assets to total assets, and current liabilities to total assets. The research subjects were companies listed on the Indonesia Stock Exchange in 2017-2021. Through purposive sampling, 67 companies were selected that met the requirements, a total of 335 observation data. The research results show that the cash conversion cycle and leverage have a significant negative influence on company profitability, while company size has a significant positive influence on profitability in listed companies in Indonesia. This research also shows that that account receivable period, account payable period, inventory period, sales growth, gross working capital turnover, current assets to total assets, and current liabilities to total assets do not have a significant influence on company profitability on the Indonesia Stock Exchange
Organizational Commitment as A Moderator of Budget Participation with Budget Gaps Diah, Widyanti; Puspita, Nolla
Zona Manajerial: Program Studi Manajemen (S1) Vol 13 No 3 (2023): Zona Manajerial: Program Studi Manajemen
Publisher : Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/manajer.v13i3.1524

Abstract

This research examines the relationship between participation budgets and participation budgets involving organizational commitment. The aim of this research is to determine the effect of organizational commitment as a moderating variable between the correlation between budget participation and budget accounting. This research uses primary data obtained by distributing questionnaires to respondents non-randomly. The unit of analysis for this research is individuals, namely managers consisting of marketing managers, sales managers, financial managers, production managers and other department managers. Sample collection was carried out using a purposive sampling method which was carried out at one time within a period of one year and one month (one-stage-study). This research succeeded in testing that the moderating variable commitment influences the organization influencing individual participation in budget preparation, and accepted the research hypothesis that there is a significant influence between the independent interaction variables on the dependent variable.
Co-Authors Puspita, Nolla