Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Al Kalam : Jurnal Komunikasi, Bisnis dan Manajemen
Afianti, Vina
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH ARUS KAS OPERASI TERHADAP KINERJA KEUANGAN STUDI KASUS PADA HOTEL XX DI JAKARTA Afianti, Vina
Al-KALAM : JURNAL KOMUNIKASI, BISNIS DAN MANAJEMEN Vol 13, No 1 (2026)
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/al-kalam.v13i1.22061

Abstract

Arus kas operasi atau operating cash flow (OCF) merupakan indikator fundamental yang mencerminkan kemampuan hotel menghasilkan kas dari aktivitas utama operasionalnya, sehingga menjadi penentu penting dalam keberlanjutan usaha dan stabilitas finansial. Penelitian ini bertujuan untuk mengetahui pengaruh arus kas operasi terhadap kinerja keuangan yang diukur melalui  return on equity(ROE),  current ratio (CR), dan debt to equity ratio (DER) studi kasus pada Hotel XX  tahun 2018 – 2025  Metode penelitian yang digunakan yakni teknik non-probability sampling melalui metode purposive sampling, yaitu penentuan sampel berdasarkan kriteria dan pertimbangan tertentu yang relevan dengan tujuan penelitian, yang kemudian pengolahan data dilakukan menggunakan perangkat lunak IBM SPSS versi 27. Hasil dari penelitian ini menunjukan bahwa return on equity (ROE) secara parsial berpengaruh positif signifikan terhadap operating cash flow, sedangkan current ratio (CR) dan  debt to equit ratio (DER) tidak bepengaruh signifikan terhadap operating cash flow. Namun ketiga variabel bebas dalam penelitian ini, yakni  return on equity (ROE), current ratio (CR) dan debt to equity ratio (DER) secara simultan berpengaruh signifikan terhadap operating cash flow. Penelitian ini penting sebagai bahan kajian bagi pengambil keputusan bisnis di industri perhotelan khususnya. 
THE EFFECT OF THE IMPLEMENTATION OF THE COMPENSATION SYSTEM ON EMPLOYEE WORK MOTIVATION AT PT. XYZ WHICH IS ENGAGED IN THE MANUFACTURING INDUSTRY IN THE TANGERANG REGENCY AREA Firmansyah, Ichsan Prastya; Sarifudin, Aip; Markus, Mira Apriana; Az-zahra, Fathimah; Haniyyah, Haniyyah; Saefullah, Saefullah; Afianti, Vina; Winanti, Winanti; Farhan, Akhmad
Al-KALAM : JURNAL KOMUNIKASI, BISNIS DAN MANAJEMEN Vol 13, No 1 (2026)
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/al-kalam.v13i1.21605

Abstract

The manufacturing industry in Tangerang Regency faces significant challenges in maintaining and increasing labor productivity, where employee motivation is a crucial factor influenced by various aspects of wage and benefits policies. This study uses a quantitative method by distributing questionnaires to 100 employee participants. This study applied a saturated sampling technique, so that the entire population was used as a sample, and data analysis was carried out using multiple linear regression with the support of SPSS software. The results of the analysis showed that the compensation system had a positive impact and had a significant influence on work morale, with a determination effect (R²) of 0.684. This situation shows that 68.4% of the difference in work motivation is influenced by compensation factors. This study recommends that companies consider the compensation system as a strategic instrument in improving staff morale.
Co-Authors Az-Zahra, Fathimah Farhan, Akhmad Firmansyah, Ichsan Prastya Haniyyah, Haniyyah Markus, Mira Apriana Saefullah Saefullah, Saefullah Sarifudin, Aip WINANTI, WINANTI