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All Journal INVEST : Jurnal Inovasi Bisnis dan Akuntansi International Journal of Information System and Innovation Management
Ugli, Tilovmurodov Dostonbek Furqat
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Cash Flow Management and Earnings Sustainability in Member-Based Financial Institutions: Evidence from Indonesia Budiasni, Ni Wayan Novi; Aryani, Ni Luh Putri; Hamzah, Muhammad Luthfi; Ugli, Tilovmurodov Dostonbek Furqat
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i2.1564

Abstract

This study analyzes cash flows and earnings quality at KSP Karya Abadi in Pemaron Village over 2021–2023. The research uses a descriptive quantitative method with a financial statement approach, focusing on income statements and cash flow reports. The results show that although net income fluctuated—decreasing in 2022 and rising significantly in 2023—the efficiency of earnings, as measured by the Net Profit Margin (NPM), declined from 62.8% in 2021 to 57.1% in 2022 and remained stagnant in 2023. Operating cash flows remained positive throughout the three years, reflecting the cooperative’s ability to generate cash from its core business activities. Earnings quality, assessed by comparing operating cash flows to net income, was categorized as very good in 2021 and 2022, and moderately good in 2023. These findings emphasize the importance of evaluating the nominal value of earnings and their quality and sustainability over time.
Exploring the Mediating Effect of Work Motivation on the Relationship between Work Environment, Job Stress, and Performance in the Public Sector Suryadi, Nanda; Kusdiana, Yayu; Yusnelly, Arie; Ugli, Tilovmurodov Dostonbek Furqat
International Journal of Information System and Innovation Management (IJISIM) Vol. 3 No. 2 (2025): International Journal of Information System and Innovation Management
Publisher : Yayasan Pendidikan Islam Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/ijisim.v3i2.1984

Abstract

This study investigates the mediating role of work motivation in the relationship between work environment, job stress, and employee performance at the General Bureau of the Riau Provincial Government. The research adopts a confirmatory and explanatory approach to examine causal relationships among variables based on established theoretical frameworks in human resource management. A saturated sampling technique was applied, involving all 100 employees of the General Bureau as respondents. Data were analyzed using Structural Equation Modeling with the Partial Least Squares approach (SEM-PLS) through SmartPLS 4.0. The results indicate that the work environment has a significant positive effect on work motivation and employee performance, while job stress has a negative influence on both motivation and performance. Work motivation is proven to play a crucial mediating role, strengthening the positive impact of a supportive work environment on performance and buffering the adverse effects of job stress. These findings suggest that employee performance in the public sector is not only shaped by structural and psychological working conditions but is also strongly driven by the level of internal motivation. This study contributes to the literature by providing empirical evidence on the integrative model of work environment, job stress, motivation, and performance within a provincial government context. Practically, the findings imply that public sector managers should prioritize the creation of a conducive work environment, effective stress management, and motivational enhancement programs to improve employee performance and organizational effectiveness.
Co-Authors Arie Yusnelly Aryani, Ni Luh Putri Hamzah, Muhammad Luthfi Kusdiana, Yayu Ni Wayan Novi Budiasni . Suryadi, Nanda