Journal of New Applied Studies in Management, Economics & Accounting
Volume:6 Issue: 2, 2023

The goal of this study is to forecast cash flow during the Covid-19 pandemic in food and beverage companies registered on the Indonesian stock exchange using gross profit, operational profit, and net profit. This study employs a sample of 18 businesses to make it quantifiable. SPSS version 26 was utilized for the analysis in this study. According to the study's findings, gross profit has a positive and significant impact on cash flow, operating profit and net profit do not, but gross profit, operating profit, and net profit all have an impact on cash flow simultaneously. It is clear that gross profit has the greatest impact on cash flow. This shows that the company's cash flow will increase along with its gross profit. This study provides input to enrich the theory about the relationship between cash flow and company profits.

This research focuses on examining servant leadership as a means to enhance innovative work behavior among employees of PT Telkom Akses North Surabaya, Indonesia. It also aims to explore the mediating variables of person-organization fit and knowledge sharing behavior. The research employs a quantitative approach, specifically explanatory research, to test and either support or refute existing theories or hypotheses. Data will be collected through a questionnaire distributed to 145 employees from different units within the organization. Testing was carried out using the PLS-SEM approach using a tool in the form of statistical software, namely Smart PLS 4.0. The findings of the study indicate the following: Servant leadership has a meaningful and positive impact on person-organization fit. Servant leadership has a favorable but statistically insignificant effect on knowledge sharing behavior. Person-organization fit positively and significantly influences knowledge sharing behavior. Servant leadership has a substantial and positive impact on innovative work behavior. Person-organization fit significantly and positively affects innovative work behavior. Knowledge sharing behavior significantly and positively influences innovative work behavior. This research contributes to adding to existing knowledge by providing insight into the interactions between the variables discussed.

The hospital management information system (HMIS) is an integrated information and communication system designed to manage all service processes within a hospital, contributing to accurate and timely information provision and overall healthcare management. This study aims to conduct a literature review to identify the influential factors in the successful implementation of the HMIS using the HOT-Fit method delineated by several indicators. Data collection was carried out through secondary data from previously conducted research. A total of 12 journals from the period 2021-2023 were analyzed. The results indicate that the human factors influencing the successful HMIS implementation are user satisfaction and system utilization. Organizational factors include top management support, staff capability, work environment, organizational structure, project management, and facility conditions. Technological factors comprise system quality, information quality, service quality, and vendor support. Measures to improve HMIS implementation success may include system user training, enhancement of HMIS supporting infrastructure, periodic HMIS performance evaluation, and technology quality improvement for optimal results.

Important reason to refer to online shopping, because most of the goods can be found in traditional markets, but what makes people expect to buy online is the different and more suitable prices in online retail stores.. Based on the study of theoretical foundations, discriminatory, two-part, package and emotional pricing methods were included as effective methods on online retail sales. The research community of employees of online retail stores and the sample included 98 employees of online stores in Sari. The data collection tool was the 20-question questionnaire of pricing strategies and the 17-question questionnaire of Crocker\'s internet retailing. To analyze the data, regression, variance and t-tests were used. The findings indicate the rejection of three hypotheses and the confirmation of the effect of two-part pricing on online retail sales. The correlation between the two-part pricing variables and Internet retailing was R=0.208, which indicates that there is no relationship between the variables. The coefficient of determination shows that 0.043 percent of changes in the dependent variable are determined by the independent variables. Also, the value of Sig<0.05 and F=4.33 shows that the regression model of independent variables on the dependent variable is significant. The Beta coefficient showed that the two-part pricing variable creates 0.467 standard deviations of change on the retail sales variable. Based on the t statistic, the value of t = 2.082 and Sig<0.05 shows that the regression coefficient is significant. Based on the findings, conclusions were made and suggestions were presented.

The research was formed with the aim of knowing the relationship between the dividend policy and the dividend speed. This study examines the effect of the factors of investment ratio and dividend payment ratio on the dividend speed and it is done by relying on the financial information of the companies listed to the Tehran Stock Exchange. This research is descriptive, analytical and correlational in terms of its nature and method, which is an applied research in terms of its purpose. In this research, using a quantitative method to analyze the financial information collected from the companies listed to the Tehran stock exchange and the test of research hypotheses was discussed. The statistical sample consists of 112 companies between 2016 to 220, which investigated the research hypotheses by using the regression model and benefiting from Eviews 10, and in this way, the type of relationship and significance of the research variables was determined. The results and findings of the research indicate the existence of a positive and significant relationship between the investment ratio and the rate of dividend adjustment in the statistical sample and the absence of a relationship between the dividend payment ratio and the rate of dividend adjustment among the companies listed to the Tehran Stock Exchange. This issue shows that with a change in the investment approach of Iranian companies, their desire to provide domestic financial resources from the place of dividend will probably increase, and as a result, the level of dividend adjustment speed will also increase or decrease.

In today’s competitive world, uncertainty is an integral part of all optimization problems. One of the cases where uncertainty has the greatest impact on optimization issues is SCN design. In most of the conducted studies, parameters such as demand, transportation cost and capacity of tehsils have been published in an uncertain manner. In this type of problem, various methods have been used to control these uncertainty parameters, which can be referred to as fuzzy programming, robust optimization, two-stage stochastic programming, multi-stage stochastic programming, multi-stage fuzzy stochastic programming, fuzzy robust optimization. Each of the mentioned methods has limitations in terms of its implementation. in the fuzzy programming method, there is no deviation from the data collected by experts’ opinions. In probabilistic methods, it is very difficult to determine the exact type of distribution function. Therefore, many researchers have investigated the strengths and weaknesses of each method in their studies. Therefore, in this paper we try to review the strength and weakness of these methods to apply the best approaches for different situations. In this paper, a real-world case study of a natural gas supply chain is investigated. By using concepts related to natural gas industry and the relations among the components of transmission and distribution network, a Five-level supply chain has been introduced and presented schematically.

The purpose of this research is to examine the factors affecting the auditor's responsibility for fair values and other accounting estimates and related disclosures. The method of this research is library. One of the most challenging assertions of management is assertions related to fair values and other accounting estimates. Because auditing is an organized process for gathering evidence and objectively evaluating assertions related to economic activities and events to determine the extent to which these assertions conform to the criteria of predetermined and reporting the results to the interested parties and we are witnessing the increasing use of fair values and other estimates in financial reporting, the importance of these topics in auditing has also become significant.

The aim of this research is to investigate the effect of ambidextrous leadership on organizational voice with the mediating role of psychological empowerment in Shiraz University of Medical Sciences and Health Services. In terms of its nature and goals, this research is of applied type and correlation method has been used for its implementation. The statistical population of this research includes all employees of Shiraz University of Medical Sciences and Health Services, numbering 782. To determine the sample size using Cochran's formula, 257 people were estimated as the sample size and were selected using simple random sampling method. To collect data, three ambidextrous leadership questionnaires by Ahsan (2019), Van Dine and his colleagues' voice questionnaire (2003) and Spritzer's psychological empowerment questionnaire (1992) were used. The validity of the questionnaires was confirmed by the experts and professors of the management group, and the reliability coefficient of the questionnaires was estimated at 0.867, cognitive empowerment, and 0.804 organizational voice. Research hypotheses were analyzed using Kolmogorov-Smirnov test, Pearson correlation test and regression analysis. The findings of the research indicate that dual-ability leadership has an impact on the organizational voice with the mediating role of psychological empowerment of Shiraz University of Medical Sciences and Health Services.

One of the criteria of the quality of accounting information can be considered the extent to which this information is used by the owners in decisions related to stock pricing. In other words, if the accounting information is of necessary quality according to the owners, they use it in stock valuation. Institutional owners can limit managers' ability to manage profits through continuous and effective monitoring. However, the use of this power by institutional owners is a function of the number of shares they own. If the percentage of shares of institutional owners is high, their ability to sell will decrease and naturally they will be kept for a longer period of time. The purpose of this research is to measure the impact of profit per share, institutional ownership and book value of shares on the relevance of accounting information value in companies listed on Tehran Stock Exchange. For this purpose, 112 companies during the period of 2013 to 2020 through a systematic method as the sample size of the research. was selected. The research method is descriptive-correlation. To estimate the regression model with panel data and to analyze the multiple regression using the panel-data method. The results of this research showed that the profit of each share has a positive and significant effect on the relevance value of accounting information in Tehran stock exchange, but the book value and institutional ownership have no significance on the relevance of accounting information value accepted in Tehran stock exchange.

The purpose of this research was to investigate the impact of professional ethics and job integration on the social influence of government organizations in Kazeroon city. According to the nature of the research, the research method is descriptive-survey from the field branch. The statistical population of this research included all the government organizations of Kazeroon city with the number of 727 people. To determine the sample size using Cochran's formula, 252 people were estimated as the sample size and were selected using stratified random sampling method. To collect information, Beigzadeh's professional ethics questionnaire (2003), Shaufli and Becker's (2003) occupation questionnaire, and Yukel's social influence questionnaire (2003) were used. The validity of the questionnaires was confirmed by respected professors and their reliability was also confirmed by the initial implementation in a sample of 30 people. The reliability coefficient of the questionnaires for the variable of professional ethics is estimated at 0.78, 0.89 and social influence at 0.86. Pearson's correlation coefficient and regression analysis were used to test the research hypotheses. The findings of the research indicate that professional ethics and job involvement have an impact on the social influence of government organizations in Kazeroon city.