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Astri Ayu Purwati
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INDONESIA
INVEST : Jurnal Inovasi Bisnis dan Akuntansi
ISSN : 27454614     EISSN : 27454606     DOI : -
Core Subject : Economy,
INVEST : Jurnal Inovasi Bisnis dan Akuntansi is published by Lembaga Riset dan Inovasi Al-Matani as an information and communication media for practitioners, researchers and academics who are interested in the field of Business Management and Accounting Studies. First publish in September 2020. The Editorial Team invites scientists, scholars, professionals, and researchers to publish the results of their research after the selection of manuscripts, with the peer review and the editing process. INVEST : Jurnal Inovasi Bisnis dan Akuntansi with registered number e-ISSN (2745-4606) and p-ISSN (2745-4614) is a peer-reviewed journal published two times a year (May and November). Scientific articles dealing with General issues in Business Management and Accounting research are particularly welcome. INVEST : Jurnal Inovasi Bisnis dan Akuntansi is received for Manuscript in BAHASA INDONESIA.
Articles 25 Documents
Search results for , issue "Vol. 5 No. 2 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi" : 25 Documents clear
The Influence of Competency, Auditor Independence, Objectivity on Audit Quality with Auditor Ethics as a Moderation Variable Insani, Yayang Nur; Suryadi, Nanda
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 2 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v5i2.917

Abstract

The purpose of this research is to test hypotheses and produce evidence regarding the influence of Competence, Auditor Independence, Objectivity on Audit Quality with Auditor Ethics as a Moderating Variable for Studies in Pekanbaru City KAP. This research uses primary data, namely distributing questionnaires to all auditors in KAP Pekanbaru city, Competence, Auditor Independence, Objectivity. The sampling used in this research was the purposive sampling method. The number of auditors sampled in this study was 77 respondents. The analytical method used to test the hypothesis is Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with the SmartPLS 4.0 analysis tool. The results of this research show that Objectivity on audit quality has a positive effect and auditor independence moderates auditor ethics and has a positive and significant effect on audit quality, but Competence and Independence have a negative and insignificant effect on audit quality.
Firm Value Mediates The Influence of Profitability, Firm Size and Sales Growth on Financial Distress Asmi, Rahmawati; Suryadi, Nanda; Zerrin, Zerrin
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 2 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v5i2.919

Abstract

This study aims to determine the direct influence of profitability, company size, sales growth on financial distress, in addition to determining the indirect influence of profitability, company size and sales growth on financial distress through company value. This type of research is quantitative with a sample used by 220 companies from a population of 84 food and beverage subsector companies listed on the IDX in 2018-2022. This study uses secondary data published by the Indonesia Stock Exchange. Data analysis was carried out with a quantitative approach using the SmartPLS model version 3.0 The results of this study show that: Profitability has a positive and insignificant effect on Financial distress, profitability affects company value, Company Size does not affect financial distress, company size affects company value, sales growth does not affect financial distress, sales growth does not affect value company, Company value affects financial distress, Company value is unable to mediate the relationship of profitability to financial distress, Company value is unable to mediate the relationship of company size to financial distress, Company value is unable to mediate the relationship of sales growth to financial distress. 
The Impact of Corporate Social Responsibility, Investment Opportunity Set, and Capital Structure on Firm Value: The Role of Good Corporate Governance as a Moderating Variable Zahra, Tiara Aulia; Suryadi, Nanda; Deli, Mazzlida Mat; Utariani, Ni Ketut Raka
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 2 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v5i2.920

Abstract

This study was conducted with the aim of providing empirical evidence of the influence of Corporate Social Responsibility, Investment Opportunity Set, and Capital Structure on Firm Value with Good Corporate Governance as a moderating variable in SOEs listed on the IDX for the 2018-2022 period. The population of this study is state-owned companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique used is using the purpose sampling method, where samples are taken through various criteria determined by the researcher. So that the number of samples in this study amounted to 14 companies out of 24 existing companies. The hypothesis in this study is tested through the Outer Model and Inner Model with the help of SmartPLS v 3.0 software. The conclusion of this study is that Corporate Social Responsibility and Capital Structure have no effect on Firm Value, while Investment Opportunity Set has an effect on Firm Value. In addition, Good Corporate Governance is able to strengthen the relationship between Corporate Social Responsibility and Capital Structure to Firm Value, and Good Corporate Governance is unable to strengthen the relationship between Investment Opportunity Set and Firm Value
The Impact of Accountability and Transparency on Financial Management: The Role of Internal Control Systems as a Moderating Variable at the Buleleng Regency Social Service Budiasni, Ni Wayan Novi; Indrayani, Nyoman Nuning Surya
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 2 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v5i2.962

Abstract

This study examines the role of the internal control system as a moderating variable between accountability and transparency in financial management. The analysis was conducted using a structural equation modeling (SEM) approach, specifically the Partial Least Squares (PLS) variant. Data collection involved distributing 95 surveys to employees of the Social Office in Buleleng Regency. The hypothesis testing results indicate that accountability and transparency variables have a direct, positive, and significant effect on financial management. Similarly, testing with the internal control system as a moderating variable shows its role in strengthening the relationship between accountability and transparency in financial management. Thus, the internal control system functions as a mediator between accountability and transparency variables in financial management.
Enhancing Employee Efficiency: The Role of Placement and Standard Operating Procedure Askiah, Askiah; Periadi, Anisa Maqwani Retalita Putri; Sabtohadi, Joko; Rahmadi, Muhammad Harry; Rahmasita, Azi Nur
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 2 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v5i2.995

Abstract

Data held by the Secretariat of the Samarinda City Regional People's Representative Council shows that employee placement is inconsistent with educational level, workload analysis and position analysis, as well as standard operating procedures. Several changes to the organizational structure will of course also have an impact on changes to standard operating procedures. The aim of the research is to determine the effect of placement, standard operating procedures. The research method used was field research using a quantitative approach with 41 respondents, then data analysis using the SPSS 25 application. The results of the research on the placement variable obtained a ttable value of 2.023, tcount > ttable (6.112 > 2.023), meaning that the placement variable had a significant positive influence on employee performance. The test results for the standard operational procedure variable obtained a ttable value of 2.023, tcount > ttable (5.940 > 2.023), meaning that the standard operational procedure variable has a significant positive effect on employee performance. Then, simultaneous placement and standard operating procedures do not have a significant effect on employee performance. From the partial test results, the placement variable is the dominant variable compared to the standard operational procedure variable on employee performance. Furthermore, the R2 coefficient of determination value of 97.1% means that employee performance is influenced by placement and standard operating procedures, while the remaining 2.9% is the influence of other variables not examined in this research.
The Impact of Transformational Leadership and Work Motivation on Employee Performance in the Production Department of PT. TJ Forget Indonesia Endrian, Muhammad; Jamaludin, Asep; Nandang, Nandang
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 2 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v5i2.1055

Abstract

The research was conducted to assess the effect of Transformational Leadership Style and Motivation on the performance of employees at PT TJ Forget Indonesia. A quantitative research method was applied through the use of a survey. The sample consisted of the entire employee population, totaling 100 individuals. Primary data was collected for the study, and the data analysis employed multiple regression techniques using SPSS 26.0 software. The study's results revealed that the employees at PT TJ Forget Indonesia rated the company's Transformational Leadership Style as very good. Employee motivation also achieved a very high rating, while overall employee performance was categorized as good. The analysis demonstrated that both Transformational Leadership Style and Motivation jointly have a significant effect on employee performance. On a separate analysis of each factor, it was found that Transformational Leadership Style alone significantly influences employee performance. Likewise, employee motivation was shown to have a positive and significant impact on performance when analyzed independently
The Influence of Digital Leadership and Organizational Commitment on Business Performance in Engineering SMES in Karawang Nandang, Nandang; Jamaludin, Asep; Wanta, Wanta
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 2 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v5i2.1096

Abstract

The purpose of this study was to determine the effect of digital leadership and organizational commitment on business performance in engineering MSMEs in Karawang. The locus of this research is the Karawang Engineering Entrepreneurs Association (APEK) with a population of 113 and the sample to be used is 88. This research method is quantitative with the analysis used is multiple linear regression. The results showed that digital leadership and organizational commitment have a positive and significant influence on the business performance of engineering MSMEs in Karawang. Leaders who optimize digital technology are able to improve efficiency, innovation and decision making, while strong employee commitment encourages productivity and loyalty. Simultaneously, both factors play an important role in creating a competitive and sustainable business environment. The implications of this research emphasize the importance of developing digital skills for MSME leaders, increasing organizational commitment and the need for policies that support digital transformation for MSMEs.
The Effect of Growth Opportunity, Leverage, Firm Size on Hedging Decisions Salsabela, Dania; Salih , Lea Berliana Jeni; Wardana, Muhammad Indra; Pandin, Maria Yovita R.
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 2 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v5i2.1124

Abstract

Risk management in investment portfolios focuses on hedging strategies and the use of derivative instruments. In the context of international trade and unpredictable market fluctuations, risk management becomes a crucial aspect in maintaining the stability and sustainability of investments. This study explains the various types of risks faced by investors, including market risk, interest rate risk, currency risk, and credit risk. Hedging strategies, which aim to reduce potential losses without sacrificing profit opportunities, are implemented through derivative instruments such as futures contracts, options, and swaps. Through quantitative analysis, this article provides insights into the effectiveness of using derivative instruments to protect portfolio value. These findings are expected to offer practical recommendations for companies and investors in managing risks and enhance understanding of the importance of hedging strategies in achieving optimal investment outcomes.
Implementation of Rahn Contract Principles in Sharia Pawnshops to Enhance Public Interest in Sharia Pawn Services Putra, Hafiza; Azzaki , Muhammad Adnan; Deli, Mazzlida Mat
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 2 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v5i2.1146

Abstract

An Islamic financial institution is a business entity whose activities are in the field of Islamic finance and its assets are in the form of financial and non-financial based on Islamic sharia principles, one of which is a sharia pawnshop (rahn). A rahn contract is a contract for the delivery of goods as collateral for a debt transaction that is agreed upon within a certain period of time. The lack of public knowledge of the principles of sharia pawnshops has led to the need for efforts to increase literacy to increase public interest in Islamic financial institutions. The purpose of this research is to provide information and understanding about the principles of the Rahn contract for Sharia pawnshops.
Business Dynamics of Islamic Bank Mudharabah Contracts: An Islamic Economics Perspective Putra, Hafiza; Syahrial, Murah
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 2 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v5i2.1155

Abstract

This research examines how the concept of mudharabah in classical Islamic theory is implemented in Islamic monetary institutions, especially Islamic banking. Using literature research, this study shows that there are differences between the concept of mudharabah in classical fiqh books and its implementation in Islamic banking. implementation in Islamic banking. The difference indicates that the door to ijtihad ijtihad is still wide open in contemporary Islamic law. The principle of prudence requires Islamic banking to contextualise the classical concept of mudharabah in contemporary socio-cultural situations.

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