Dampak Waktu Pekerjaan Proyek Terhadap Cash Flow: Target Penjualan Dan Target laba Sebagai Variabel Mediasi

Muhammad Ilham, Muh. Akob, La Ode Sumail

Abstract


The ups and downs of the NCF of the Makasssar IPAL project are driven by job time, pursuing sales targets and profit targets. Therefore, this study validates the impact of work time on CF, sales targets and profit targets as mediating variables. The object of research was the Makassar IPAL project and the sample was 68 respondents. Information was extracted using questionnaires in addition to interviews and data were analyzed using SEM-PLS. The results show that work time has a positive and significant effect on NCF. When work time is shortened, the sales target increases, but the sales target does not have a significant effect on NCF. Interestingly, when project management shortens job time, NCF increases assuming the sales target is increased. Furthermore, shortened job time can increase the profit target, also increasing NCF. Therefore, job time has a positive and significant effect on NCF through profit targets. As a practical implication, when the job time is short, it results in a high sales target and sales target, which will strengthen the project CF.


Keywords


Waktu pekerjaan, penjualan, laba, NCF

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DOI: https://doi.org/10.37479/jeej.v7i1.25252

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