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Revisión de la Revista Árabe de Negocios y Gestión

Volumen 12, Asunto 4 (2022)

Artículo de revisión

The Effect of Net Income, Operating Cash Flow, and Size Company on Dividend Policy in Finance Company

Putri Maryam Anggreini and S.E Budi Santoso

The purpose of this research is to test and analyze the influence net income, operating cash flow; company size on dividend policy in finance companies has been conducted at PT. Pro Car International Finance. The independent variables in this research are net income, operating cash flow and company size, while the dependent variable in this research is the dividend policy as measured using Dividend Payout Ratio (DPR). This research using primary data and secondary data. Primary data uses data directly collected from companies in the form of financial statements at Pro Car International Finance from 2008-2017, while secondary data is data that has been arranged in the form of written documents obtained from companies, previous literature and from the internet. The technique of analysis data used is multiple linear regression analysis, hypothesis testing and classic assumption tests using tools that is SPSS version 22. The results of research obtained show that partially net income and operating cash flow has effect on dividend policy, while company size does not has effect on dividend policy. The variable ability of net income, operating cash flow and firm size in explaining dividend policy is 72.6%.

Comentario

Intervenciones de RRHH en la nueva normalidad, factores de ausentismo laboral en la planta siderúrgica de Rourkela, Odisha, durante la COVID-19: un modelo causal

Muna Kalyani y Nirajana Das

El absentismo es famoso por ser difícil de comprender, y pronosticar el patrón exacto del mismo después de numerosos esfuerzos de investigación aún es inalcanzable. COVID ha aportado nuevas dimensiones a este concepto, ya que la vida laboral ha sido testigo de un estilo de operaciones inusual. La industria manufacturera también sufrió durante este período en términos de productividad y control administrativo sobre los empleados. Este estudio intenta descubrir los determinantes del absentismo de los empleados considerando las variables demográficas y los factores relacionados con COVID durante COVID 19 inusual e inesperado en una planta de fabricación de acero en Odisha. Con base en una revisión de la literatura sobre el absentismo, se establece un modelo consolidativo al fusionar los factores demográficos con los relacionados con COVID para predecir los patrones de absentismo. El análisis estadístico especificó que el absentismo constructivo está significativamente correlacionado con la duración del servicio, el tipo de trabajo, la edad del empleado y el estado civil. Un hallazgo importante es que el absentismo está relacionado con los factores relacionados con el córvido tanto de forma positiva como significativa. Por último, con la ayuda del análisis de regresión, se revela que la duración del servicio y el nivel de educación han demostrado ser importantes para predecir el absentismo de los empleados en el lugar de trabajo durante la pandemia de COVID.

Investigación

The Impact of COVID-19 on Organisation Restructuring in Orient Insurance in Oman

Fawaz Al-Hakmani*, Nader Al-Tammami, Mohammed Nazarudeen, May Al-Rawahi4, Othman Al-Fahdi and Arti Sharma

Restructuring and organisational change leads managements to organise and re-plan their ability to recharge their firm’s batteries to arise against external crisis. Nevertheless, organisation redesign drains financial resources and offset the firm’s directions lead to series errors and internal confusion. Addressing the situation during pandemic on orient insurance company as one of many companies in Sultanate of Oman been raid by the serious environmental shifts. The research will take place taking workers opinions from various departments on the restructuring process and their satisfaction inside the firms. The study hand down the company’s restructuring attempts. The pandemic pushed managers to work under pressure establishing new restructuring procedures and receive unexpected reactions inside the company. However, the current condition blinds and blur management visions to an illusion state stops identifying other companies experience implementing different restructuring techniques revealed in earlier scholarly researches.

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