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All Journal Studi Ilmu Manajemen dan Organisasi Advances In Social Humanities Research
Khaddafi, Muamar
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Humanities Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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The Impact of Capital Lease Implementation on Corporate Financial Statements: Theoretical Analysis and Case Studies Putra, Ongky Parmadhie; Khaddafi, Muamar
Advances In Social Humanities Research Vol. 2 No. 8 (2024): Advances in Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v2i8.268

Abstract

This article explores the concept of capital lease in accounting and its implications for a company's financial statements. A capital lease, also known as a finance lease, is recognized as both an asset and a liability on a company's balance sheet. This research discusses the differences between capital lease and operating lease, as well as their impacts on a company's financials. Through literature review and case study analysis, this article provides insights into the advantages and challenges companies face when implementing capital leases. The findings suggest that while capital leases strengthen balance sheets by recognizing assets and liabilities, they also affect profitability through higher interest and depreciation expenses. Proper understanding and management of these implications can help companies make more informed financing decisions.
Pengaruh Inovasi, Kompetensi Digital, Lingkungan, dan Motivasi terhadap Kinerja Pegawai PU Hutasoit, Ardi Wiranata; Satriawan, Bambang; Khaddafi, Muamar; Friadi, John
Studi Ilmu Manajemen dan Organisasi Vol. 6 No. 1 (2025): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v6i1.3529

Abstract

Purpose: This study aims to determine and analyze the effects of the Influence of Innovative Behavior, Digital Competence and Work Environment through Work Motivation on Employee Performance Methodology/approach: The research method used is a quantitative method. This study uses data obtained through questionnaires distributed to employees at the Public Works and Spatial Planning Service of Karimun Regency. The population in this study were 70 civil servants and 18 PPPK employees. This study used 88 respondents. Results/findings: The results of the Hypothesis test show that Digital Competence, Work Environment and Work Motivation do not affect Employee Performance. While Innovative Behavior affects Employee Performance. Digital Competence and Work Environment affect Work Motivation while Innovative Behavior does not affect Work Motivation. Conclusion: Then Digital Competence and Work Environment through Work Motivation do not affect Employee Performance. While Innovative Behavior through Work Motivation affects Employee Performance. Limitations: Generalization of results only applies to ASN and PPPK employees at the Public Works and Spatial Planning Office of Karimun Regency. The use of questionnaires can present subjective bias from respondents. This study may not consider other external factors that affect employee performance. Contribution: With a focus on ASN and PPPK employees at the Public Works and Spatial Planning Office of Karimun Regency. This study adds to the literature related to employee performance studies in the government sector which are often less noticed, especially in the PPPK group.
Co-Authors Friadi, John Hutasoit, Ardi Wiranata Putra, Ongky Parmadhie Satriawan, Bambang