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Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen

INOVASI
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Published by Universitas Mulawarman

ISSN : 02167786 EISSN : 25281097 DOI : -

Core Subject : Economy, Education,

Economics, Econometrics & Finance Other

INOVASI: Jurnal ekonomi, keuangan dan manajemenis a scientific journal in the field of economics and management published twice a year (in April & October).

Arjuna Subject : -

Articles 689 Documents

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Productivity strategy in financial perspective of lq45 property company indonesia stock exchange Katharina Priyatiningsih; Gilang Ramadhan
INOVASI Vol. 18 (Special Issue), 2022
Publisher : Faculty of Economics and Business Mulawarman University

One of the strategies to achieve Long Term Shareholder Value through the company's financial perspective is to use a productivity strategy, in addition to a growth strategy. This productivity strategy is reflected in efforts to improve the cost structure and efforts to increase the use of assets, through product price, product quality, asset availability, asset functionality, and asset selection. The purpose of this study is to find out how the productivity strategy is carried out in the financial perspective of the five companies listed on the LQ45 index on the Indonesia Stock Exchange for the period February to July 2021. This research is a descriptive and associative research, with secondary data analysis through documentation, observation and interviews to primary data. The results showed that the productivity strategy in improving the cost structure was seen in the company's declining revenue performance even though the company still maintained the quality of its products. Meanwhile, the productivity strategy by increasing asset utility shows high asset availability, cooperation for asset functionality, and asset selection through deletion and acquisition. The conclusion of the productivity strategy is that it determines the company's financial performance in relation to stakeholders as a long-term investment consideration.

Analisis kepatuhan wajib pajak umkm di sukoharjo terkait pemberian insentif pajak dalam PMK nomor 9/PMK.03/2021 Tri Joko Nugroho; Kartika Hendra; Riana Rachmawati Dewi
INOVASI Vol 18, No 2 (2022)
Publisher : Faculty of Economics and Business Mulawarman University

Tujuan penelitian ini menguji dan menganalisis pengaruh sosialisasi insentif PMK Nomor 9/PMK.03/2021, tarif pajak, dan pelayanan pajak terhadap kepatuhan wajib pajak UMKM di Sukoharjo. Jenis penelitian ini adalah kuantitatif, sampel penelitian 99 UKM di sektor produktif. Peneliti menggunakan kuesioner sebagai alat pengumpulan data. Pengujian data menggunakan uji regresi linier berganda. Hasil penelitian menunjukkan bahwa: 1) Sosialisasi Insentif PMK Nomor 9/PMK.03/2021 berpengaruh positif dan signifikan terhadap kepatuhan Wajib Pajak, 2) Tarif Pajak berpengaruh negatif dan signifikan terhadap kepatuhan Wajib Pajak, 3) Kualitas Pelayanan Pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak.

Performance strengthening model of sharia cooperatives (study on sharia cooperatives in Jambi province) Zulfina Adriani; Tona Aurora Lubis; Besse Wediawati; Hendriyaldi Hendriyaldi
INOVASI Vol. 18 (Special Issue), 2022
Publisher : Faculty of Economics and Business Mulawarman University

The model for strengthening the Performance of Sharia Cooperatives / BMT in Jambi Province is a model produced to strengthen the performance of Sharia cooperatives which is measured from the non-financial aspect, because so far the performance measurement of Sharia cooperatives is measured from the financial aspect. However, the measurement of performance from the financial aspect has no impact on performance. This study aims to explore transformational leadership, the use of information technology, partnerships can strengthen the performance of Sharia cooperatives, which have been experiencing slow growth. The survey data used were 33 Sharia cooperatives in Jambi Province, Indonesia, using the variance-based SEM modeling, Partial Least Square (PLS). This research produces a model that Transformational leadership and the use of information technology can strengthen the performance of Sharia cooperatives by building internal and external partnerships. The model illustrates that transformational leadership and the use of information technology have a positive and significant effect on strengthening the performance of Sharia cooperatives, but the influence of transformational leadership and the use of information technology has a greater positive and significant effect when strengthening performance through partnerships that are built.

Exploratory factor analysis (efa) of social media attractiveness’ for MSMES Vanessa Gaffar; Tika Annisa Koeswandi; Annisa Ciptagustia
INOVASI Vol. 18 (Special Issue), 2022
Publisher : Faculty of Economics and Business Mulawarman University

This study aims to determine the factors that encourage MSMEs in using of social media that they can help them optimizing sustainable marketing activities in the era of digital transformation. This research is explanatory quantitative research where the aim is to reduce the number of variables, detect the structure of the relationship between variables, and classify them into a new group of variables. This research involves 9 variables/factors with 38 indicators. The data were taken through questionnaires and interviews with 317 food and beverage MSMEs in West Java. The data were analyzed through Explanatory Factor Analysis (EFA). The results of this study show the KMO Measure of Sampling (MSA) value is 0.939 and the Bartlett's Test value is 6850.368 with a significance number of 0.000. Then, the value of Anti Image Matrices on 38 indicators is above 0.5, so that all indicators are declared feasible. From Communalities in the attachment of factor analysis, it is known that the indicator X5.3 is the indicator that has the higest & strongest value (0.736) meanwhile the indicator X2.3 is the indicator that has the lowest & weakest value (0.377. According to the total initial eigenvalues, it is found that there are 6 factors that have values above 1. So that, in the rotated component matrix, each of 38 indicators put themselves into groups that have strong relationship. This study concludes that there are 6 main factors in encouraging SMEs in West Java to use social media, namely: earned benefit, communication, reliable, support tool, competition, price.

Faktor–faktor yang memepengaruhi pertumbuhan laba pada perusahaan makanan dan minuman yang terdaftar di BEI Nur Asiyah; Yuli Chomsatu; Suhendro Suhendro
INOVASI Vol 18, No 2 (2022)
Publisher : Faculty of Economics and Business Mulawarman University

Penelitian ini bertujuan untuk menguji pengaruh curret ratio, debt to asset ratio, total asset turnover, debt to equity ratio dan net profit margin terhadap pertumbuhan laba. Penelitian ini menggunakan pendekatan kuantitatif yaitu pendekatan yang dipakai untuk meneliti populasi maupun sampel serta pengumpulan data menggunakan alat ukur instrumen penelitian. Data dalam penelitian ini adalah data sekunder dan data yang diperoleh dari www.idx.go.id . Penelitian ini dilakukan pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2020. Teknik dalam menentukan sampel yaitu menggunakan teknik purposive sampling dan jumlah sampel 15 perusahaan pertambangan pada tahun 2018-2020. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda yang diolah dengan eviews 11. Hasil penelitian menunjukan current ratio, debt to asset ratio, total asset turnover, dan debt to equity ratio berpengaruh terhadap pertumbuhan laba. Sedangkan net profit margin tidak berpengaruh terhadap pertumbuhan laba.

Disclosing the practice of whistleblowing system in Indonesia’s public listed companies Utpala Rani; Octavia Lhaksmi Pramudyastuti; Agustina Prativi Nugraheni
INOVASI Vol. 18 (Special Issue), 2022
Publisher : Faculty of Economics and Business Mulawarman University

This study explores to the extent to which Indonesia’s public listed companies communicates their implementation of whistleblowing system as a part of good corporate governance. Whistleblowing system (WBS) is widely known as a strategy to decrease the occurrence of fraud and corruption by encouraging organization’s members to report any indication related to wrongdoings. Using content analysis on 68 public listed companies in Indonesia’s Stock Exchange (IDX), this study descriptively explain the disclosure of WBS practice through the annual report and companies’ official sites. The results shows only 79% of the samples disclosed their implementation of WBS in annual reports with a variety in depth and completeness and only 38% enclose the information of WBS in their official sites. These results were quite surprising since WBS is formally included as a mandatory disclosure of public listed companies. Moreover, the results imply a question whether WBS is effective for any circumstances.

Pengaruh profitabilitas, intensitas modal, leverage dan likuiditas terhadap agresivitas pajak Cendi Maya Talina Krisjayanti P; Siti Nurlaela; Yuli Chomsatu
INOVASI Vol 18, No 2 (2022)
Publisher : Faculty of Economics and Business Mulawarman University

Tujuan dari diadakannya penelitian ini adalah guna mengetahui Pengaruh Profitabilitas, Intensitas Modal, Leverage dan Likuiditas Terhadap Agresivitas Pajak. Penelitian ini menggunakan pendekatan kuantitatif yaitu pendekatan yang dipakai untuk meneliti populasi maupun sampel serta pengumpulan data menggunakan alat ukur instrumen penelitian. Data dalam penelitian ini adalah data sekunder dan data yang diperoleh dari www.idx.go.id. Teknik dalam menentukan sampel yaitu menggunakan teknik purposive sampling dan jumlah sampel 7 perusahaan pertambangan pada tahun 2016-2020. Teknik analisis data yang digunakan adalah analisis linier berganda dengan menggunakan program SPSS versi 21. Hasil penelitian menunjukkan variabel Profitabilitas berpengaruh terhadap Agresivtas Pajak, sedangkan Intensitas Modal, Leverage dan Likuiditas tidak berpengaruh terhadap Agresivitas Pajak.

Analisis perbandingan nilai tambah ekonomis pada sektor telekomunikasi di Bursa Efek Indonesia Andi Bau Sengngeng; Romansyah Sahabuddin; Anwar Rauf
INOVASI Vol 18, No 2 (2022)
Publisher : Faculty of Economics and Business Mulawarman University

Penelitian ini bertujuan untuk mengetahui perbandingan nilai tambah ekonomis perusahaan pada sektor telekomunikasi di Bursa Efek Indonesia periode 2010-2020. Populasi dalam penelitian ini adalah laporan keuangan perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia pada periode tahun 2010 sampai dengan tahun 2020, sedangkan sampel yang digunakan dalam penelitian ini adalah laporan posisi keuangan dan laba rugi pada sektor telekomunikasi periode 2010-2020. Pengumpulan data dilakukan dengan menggunakan teknik dokumentasi. Kemudian dianalisis menggunakan metode nilai tambah ekonomis atau economic value added (EVA) yang terdiri dari NOPAT, invested capital, WACC dan capital charge yang selanjutnya diuji dengan one way ANOVA. Hasil dari penelitian ini secara keseluruhan menunjukkan terdapat perbedaan nilai tambah ekonomis antara perusahaan PT.Telekomunikasi Indonesia,Tbk, PT.Bakrie Telecom,Tbk, PT.XL Axiata,Tbk, dan PT. Indosat Tbk. Kondisi tersebut terjadi karena adanya perbedaan terhadap pencapaian keuntungan. Berdasarkan hasil Uji Multiple Comparisons terdapat perbedaan signifikan yang terjadi antara PT.Telekomunikasi Indonesia,Tbk dengan PT.Bakrie Telecom Tbk., PT. XL Axiata,Tbk. dengan PT.Bakrie Telecom,Tbk., PT.Indosat,Tbk. dengan PT.Bakrie Telecom,Tbk, serta PT.XL Axiata,Tbk. dengan PT.Indosat,Tbk. Hal tersebut karena perusahaan PT.Bakrie Telecom,Tbk umumnya mengalami kerugian sedangkan ketiga perusahaan lainnya mengalami kerugian, akan tetapi masih mendapatkan keuntungan atau peningkatan keuntungan, sehingga perbedaan nilai EVA antara perusahaan PT.Bakrie Telecom,Tbk dan ketiga perusahaan lain cukup besar. Kemudian perbedaan nilai EVA tidak signifikan terjadi pada PT. Telekomunikasi Indonesia,tbk dengan PT. XL Axiata Tbk, dan PT.Telekomunikasi Indonesia,Tbk dengan PT. Indosat,Tbk. Kondisi tersebut terjadi karena nilai EVA antara perusahaan cenderung tidak berbeda jauh, perusahaan ini mengalami peningkatan maupun penurunan keuntungan yang relatif seimbang dari tahun ke tahun antar perusahaan.

Pengaruh kepemilikan institusional, likuiditas, dan leverage terhadap profitabilitas Siti Aisyah Nurhayati; Anita Wijayanti
INOVASI Vol 18, No 2 (2022)
Publisher : Faculty of Economics and Business Mulawarman University

Perusahaan Food and Beverage adalah perusahaan yang bergerak di bidang industri makanan dan minuman. Di Indonesia sendiri perusahaan bidang industri makanan dan minuman sangat berkembang dengan pesat, hal ini dapat dilihat dari jumlah perusahaan yang terdaftar di Bursa Efek Indonesia dari periode ke periode semakin banyak. Tujuan dari penelitian ini yaitu untuk mengetahui dan menganalisis pengaruh Kepemilikan Institusional, Likuiditas Dan Leverage terhadap Profitabilitas. Populasi dalam penelitian ini adalah Perusahaan Sub Sektor Food and Beverage yang terdaftar di Bursa Efek Indonesia Periode 2015-2021. Teknik pengambilan sampel penelitian ini menggunakan metode purposive sampling dengan jumlah sampel yang memenuhi kriteria sebanyak 10 perusahaan dan jumlah data sampel sebanyak 46 data sampel. Data dalam penelitian ini menggunakan data sekunder yang terdapat dari laporan tahunan. Penelitian ini menggunakan metode analisis regresi linear berganda yang diolah menggunakan program SPSS versi 21. Berdasarkan hasil penelitian diketahui bahwa likuiditas berpengaruh terhadap profitabilitas. Sedangan kepemilikan institusional dan leverage tidak berpengaruh terhadap profitabilitas.

Empowering women through home culinary business at baking lovers community (BLC) Samarinda Norvadewi Norvadewi; Akhmad Nur Zaroni
INOVASI Vol. 18 (Special Issue), 2022
Publisher : Faculty of Economics and Business Mulawarman University

Today women's empowerment is seen as an essential component in development and poverty reduction. Women's empowerment makes women independent and confident. They will have the ability to turn their choices into desirable actions, which will lead to the emergence of economic, political, social, and psychological empowerment. One way of empowering women is through community or group (self-help groups). Women's empowerment through this community is in Baking Lovers Community (BLC) Samarinda, a community of women who have similar hobbies that are culinary fields with home businesses that they run. This research is descriptive qualitative research. The study was conducted on the home- based culinary business community incorporated at Baking Lovers Community of Samarinda City. This research aims to find out the economic empowerment program in the BLC community, how the impact of empowerment on the development of culinary businesses in the city of Samarinda, and what obstacles they face in the empowerment of women in the community. Data collection techniques are conducted with Focus Group Discussion (FGD), interviews with BLC administrators and members, and documentation. Validity data using triangulation. As for data analysis using the Miles and Huberman models, data reduction, data presentation, and conclusion withdrawal. The economic empowerment program in BLC's is of various training to improve members' culinary skills, such as training together with baking cakes, bringing in chefs, photography training to support product promotion, product promotion on Social Media Fb and Instagram, sharing culinary recipes, social activities and charity bazaars, facilitating members to take care of business licenses and halal certification of products. The business potential developed is making the various artificial types of cakes and food, both modern and traditional, for multiple events, catering, and buffets. The empowerment programs of BLC are to be as a source of income, hobby development, knowledge sharing, business continuity, product innovation, packaging and brand innovation, and digital marketing development. Thus, this empowers them as subjects/actors actively involved in the story, empowered to manage businesses independently, and organizations that accommodate them play a role in charge. The obstacles faced are the uneven ability of human resources, capital to develop companies, business licensing, and halal certification.

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