INVEST : Jurnal Inovasi Bisnis dan Akuntansi
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.
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<![CDATA[The Impact of Work Motivation and Work Discipline on Employee Performance in Enhancing Business Performance at PT. Hamatetsu Indonesia ]]>
<![CDATA[Utari, Reka Tri]]>;
<![CDATA[Jamaludin, Asep]]>;
<![CDATA[Nandang, Nandang]]>
<![CDATA[ INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 1 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Riset dan Inovasi Al-Matani ]]>
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DOI: 10.55583/invest.v5i2.865
<![CDATA[This study aims to investigate and analyze the influence of Work Motivation and Work Discipline on Employee Performance at PT. Hamatetsu Indonesia. This research is quantitative in nature and employs a causal method with a survey approach to the employees of PT Hamatetsu Indonesia. The population set for this study is 172 employees, with a sample size of 120 determined using the Slovin formula and employing simple random sampling technique directed at PT. Hamatetsu Indonesia employees. The data used in this study are primary data obtained through the distribution of questionnaires. The analytical tools used in this research include multiple regression, correlation, coefficient of determination, and hypothesis testing. The results of the study indicate that simultaneously, work motivation and work discipline have a significant influence on employee performance. Specifically, work motivation has a significant influence on employee performance. Additionally, work discipline also has a significant influence on employee performance. It is evident that work motivation and work discipline positively influence the enhancement of employee performance. The limitations of this study only focus on two influencing variables and need further development in terms of research variables and research objects. This study can be considered by institutions to contemplate factors that can improve employee performance. It is hoped that future research will add more variables and focus on different business fields.]]>
<![CDATA[Transformational Leadership and Work Competence: A Path to Enhanced Employee Performance ]]>
<![CDATA[Kuswandi, Rahayu Noviany]]>;
<![CDATA[Jamaludin, Asep]]>;
<![CDATA[Nandang, Nandang]]>
<![CDATA[ INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 1 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Riset dan Inovasi Al-Matani ]]>
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DOI: 10.55583/invest.v5i2.868
<![CDATA[The aim of this research is to analyze the influence of transformational leadership style and work competency on employee performance. The research method used is quantitative research with associative research type. The population in this study were all employees of the PPIC Dept. PT XYZ with a total research sample of 70 employees. The sampling technique uses saturated samples and uses collection techniques with observation instruments, questionnaires and interviews. Then the data was analyzed using multiple linear regression analysis using SPSS version 29 software. The results of the research partially showed that transformational leadership style had no significant influence on employee performance and work competency had a significant influence on employee performance. The research results simultaneously show that transformational leadership style and work competency have a significant effect on employee performance. The implication of this research is that it is necessary to improve employee performance, develop programs, train and improve leadership systems.]]>
<![CDATA[Analysis of the Influence of the Tourism Industry Sector on Local Original Income in Karo Regency in 2018-2023 ]]>
<![CDATA[Hasanah, Nadila Huswatun]]>;
<![CDATA[Fadlan, Ahmad]]>;
<![CDATA[Sembiring, Rahmad]]>
<![CDATA[ INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 1 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Riset dan Inovasi Al-Matani ]]>
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DOI: 10.55583/invest.v6i1.1171
<![CDATA[The purpose of this study is to examine how the number of visitors to Karo Regency and the number of tourist attractions impact Regional Original Income (PAD) in Karo Regency during the 2018–2023 period. The secondary data used in this study was obtained from the Central Statistics Agency (BPS) and the Karo Regency Tourism Office. To determine the influence of the independent variables on the dependent variable, both partially and simultaneously, descriptive analysis and multiple linear regression were employed. The results indicate that the number of tourist attractions and the number of tourists have a significant simultaneous effect on PAD, with a coefficient of determination (R²) of 0.85, meaning that these two variables account for 85% of the variation in PAD. The number of tourist attractions has a significant partial effect on PAD, whereas the number of tourists does not. In addition to providing theoretical insights into the relationship between tourism and PAD, this study offers practical benefits in the form of strategic recommendations for tourism management in Karo Regency. However, the study is limited to data collected within a specific period and does not include additional variables such as hotel occupancy rates or tourist spending. Future research is expected to incorporate more variables and a broader dataset to provide a more comprehensive understanding of the topic.]]>
<![CDATA[Shariah Governance, Reputation and Customer Loyalty of Islamic Banks ]]>
<![CDATA[Suryadi, Nanda]]>;
<![CDATA[Albahi, Muhamad]]>;
<![CDATA[Gisatriadi, Norman]]>;
<![CDATA[Musa, Sulaiman]]>
<![CDATA[ INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 1 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Riset dan Inovasi Al-Matani ]]>
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DOI: 10.55583/invest.v6i1.1189
<![CDATA[This study aims to analyze the influence of sharia governance and reputation on customer loyalty at Bank Riau Kepri Syariah, both partially and simultaneously. In an effort to maintain customer loyalty, Islamic banks must continuously improve their corporate governance systems to remain competitive compared to other banks. Additionally, Islamic banks are obligated to comply with sharia principles in their instruments, products, operations, practices, and management. This research employs a quantitative approach by distributing questionnaires to 100 customers. The data were analyzed using linear regression methods with the assistance of IBM-Statistic software. The results indicate that both sharia governance and reputation variables, individually and collectively, have a positive and significant impact on customer loyalty. These findings suggest that the implementation of good sharia governance and a positive reputation can enhance customer loyalty at Bank Riau Kepri Syariah.]]>
<![CDATA[Between Loyalty and Integrity: The Paradox of Organizational Support and Employee Behavior in Healthcare ]]>
<![CDATA[Kridaningsih, Anna]]>;
<![CDATA[Agustina, Ratna]]>;
<![CDATA[Nuraeni, Eny]]>
<![CDATA[ INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 1 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Riset dan Inovasi Al-Matani ]]>
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DOI: 10.55583/invest.v6i1.1194
<![CDATA[This research investigates the interplay between Perceived Organizational Support (POS), Organizational Identification (OI), Unethical Pro-Organizational Behavior (UPB), and Organizational Citizenship Behavior (OCB) among healthcare professionals at RSU Dr. Iskak, Tulungagung. Employing a quantitative methodology with Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 4.0, data from 150 employees were analyzed to determine the direct and indirect effects of POS on workplace behaviors. The results indicate that POS significantly affects both UPB and OCB, with OI serving as a key mediating factor. Employees with a strong perception of organizational support tend to develop a heightened sense of identification with their organization, which in turn promotes discretionary behaviors, both constructive and ethically questionable. The study highlights that OI positively influences UPB, suggesting that employees with deep organizational attachment may justify unethical actions in pursuit of organizational objectives. Simultaneously, the positive indirect impact of OI on OCB affirms that a strong identification with the organization encourages voluntary prosocial behaviors. These findings emphasize the dual effects of organizational identification, reinforcing the necessity for organizations to cultivate employee commitment while instilling ethical leadership and well-defined behavioral standards. The practical implications suggest that healthcare institutions must establish clear ethical guidelines and reinforce leadership practices that support ethical conduct while fostering organizational loyalty.]]>
<![CDATA[The Role of Self-Efficacy in Job Crafting with Person Job-Fit as a Mediating Variable ]]>
<![CDATA[Pahlaweni, Elsuza]]>;
<![CDATA[Rahmat, Adi]]>;
<![CDATA[Seswandi, Agus]]>
<![CDATA[ INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 1 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Riset dan Inovasi Al-Matani ]]>
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DOI: 10.55583/invest.v6i1.1213
<![CDATA[In today's increasingly competitive and dynamic work environment, organizations need employees who can not only carry out formal tasks but also proactively adapt and modify their work. This is known as Job Crafting. Through Job Crafting, employees can improve the fit between themselves, work, and the organization, and encourage positive outcomes such as motivation, job satisfaction, and performance. The purpose of this research is to determine the role of self-efficacy in job crafting. Person Job-fit as a Mediating Variable. This research is a type of quantitative research with a causality research design and the population is State Civil Apparatus and Honorary Staff at the Investment and One-Stop Integrated Services Office of Indragiri Hilir Regency. with a sample of 65 people. Data collection techniques using questionnaires and distribution using Google Form. The data analysis tool in this research is Structural Equation Modeling (SEM) processed using SmartPLS 3.2.9 for data processing. The results of this research are that Self Efficacy has a positive and significant effect on Person Job Fit, Self Efficacy has a positive and significant effect on Job Crafting, Person Job Fit has a positive and significant effect on Job Crafting and Self Efficacy has a positive and significant effect on Job Crafting through Person Job Fit.]]>
<![CDATA[Empowering Employee Performance Through Competence and Workplace Facilities at PT. Riau Media Televisi (RTV) Pekanbaru ]]>
<![CDATA[Wansyahputra, Ergi Bimo]]>;
<![CDATA[Karneli, Okta]]>
<![CDATA[ INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 1 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Riset dan Inovasi Al-Matani ]]>
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DOI: 10.55583/invest.v6i1.1220
<![CDATA[Employee performance plays a crucial role in achieving the long-term success of PT. Riau Media Televisi Pekanbaru in the competitive media industry. Several factors, such as competence and workplace facilities, influence employee performance at PT. Riau Media Televisi Pekanbaru. To ensure continuous improvement in performance, employees must possess strong competencies. This study aims to examine and analyze the influence of competence and workplace facilities on employee performance at PT. Riau Media Televisi Pekanbaru. The research involved 64 respondents, representing the total number of employees at the company. A census or total sampling technique was used for data collection. The study applied various analytical tests, including validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²) test. The results indicate that competence and workplace facilities have a significant and positive effect on employee performance at PT. Riau Media Televisi Pekanbaru.]]>
<![CDATA[Innovative Strategies for Customer Satisfaction in Service Quality: A Case Study of Indonesian Islamic Banks in Pekanbaru ]]>
<![CDATA[Ustha, Endrianto]]>;
<![CDATA[Nurani, Ratna]]>
<![CDATA[ INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 1 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Riset dan Inovasi Al-Matani ]]>
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DOI: 10.55583/invest.v6i1.1221
<![CDATA[ABSTRACT This study aims to analyze the level of customer satisfaction with service quality and the strategies to improve customer satisfaction at Bank Syariah Indonesia KCP Arifin Ahmad, Pekanbaru. Data collection techniques included primary data obtained from questionnaires and interviews. The sampling method used was Simple Random Sampling, with respondents being customers of Bank Syariah Indonesia KCP Arifin Ahmad. Data analysis was performed using the Customer Satisfaction Index (CSI) method through Microsoft Excel and SWOT analysis. The indicators used to measure the level of customer satisfaction with service quality in Islamic banking consist of six dimensions: Reliability, Responsiveness, Assurance, Empathy, Tangibles, and Compliance with Islamic Law. The results of the study, using CSI, showed a score of 66.04%, which falls within the range of 66.00-80.00, indicating that customers are satisfied with the service quality provided by Bank Syariah KCP Arifin Ahmad. The results of the SWOT analysis suggest that Islamic banks need to implement several strategies to increase customer satisfaction. These strategies include setting competitive pricing, maintaining and expanding cooperation networks with existing partners, continuing to enhance customer convenience by increasing ATM facilities, improving service quality by offering additional services, and optimizing the system by enhancing IT infrastructure or applications.]]>
<![CDATA[The Role of Sharia Financial Technology (Fintech) in Increasing MSME’s Financial Access ]]>
<![CDATA[Zakaria, Andi]]>
<![CDATA[ INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 1 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Riset dan Inovasi Al-Matani ]]>
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DOI: 10.55583/invest.v6i1.1223
<![CDATA[The development of Sharia-based financial technology (Fintech) has significantly improved financial access for Micro, Small, and Medium Enterprises (UMKM) in Indonesia. Many UMKM struggle to secure funding from conventional financial institutions due to collateral and administrative constraints. Sharia Fintech provides an alternative through Sharia-compliant financing models such as peer-to-peer (P2P) lending, crowdfunding, and profit-sharing schemes (mudharabah and musyarakah). This study analyzes the role of Sharia Fintech in expanding UMKM financing using a qualitative descriptive method with a case study approach on several Sharia Fintech platforms in Indonesia. Data was collected through interviews with MSME actors, document analysis, and literature reviews, then analyzed using triangulation for validity. The findings reveal that Sharia Fintech enhances financial accessibility through ease of access, fast fund disbursement, and a flexible financing system. However, challenges remain, including low Sharia financial literacy, regulatory limitations, and digital adoption barriers. Strengthening regulations, enhancing financial education, and optimizing technology use are essential to improving Sharia Fintech’s effectiveness as an inclusive and sustainable MSME financing instrument.]]>
<![CDATA[How Hedonic Shopping Motivation and Trust Shape Purchasing Decisions Among Shopee PayLater Users ? ]]>
<![CDATA[Nudiya, Nudiya]]>;
<![CDATA[Suwarto, Suwarto]]>;
<![CDATA[Titing, Andry Stepahnie]]>
<![CDATA[ INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 1 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Riset dan Inovasi Al-Matani ]]>
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DOI: 10.55583/invest.v6i1.1226
<![CDATA[This study explores the impact of hedonic shopping motivation and trust on purchasing decisions among Shopee PayLater users in Kolaka Regency. Using a quantitative approach with Structural Equation Modeling (SEM) and Partial Least Squares (PLS), data were gathered from respondents through both hard-copy and online questionnaires. The findings reveal that both hedonic shopping motivation and trust significantly influence purchasing decisions, with trust playing a more dominant role. Consumers who shop for emotional gratification, excitement, and impulse buying tendencies are more likely to make purchases using Shopee PayLater. Additionally, trust in the platform’s reliability, transparency, and security strongly affects consumer decisions, reinforcing the importance of credibility in digital transactions. While these two factors explain a substantial portion of purchasing behavior, other external variables such as price, product quality, promotions, and financial literacy also contribute. These results provide valuable insights for e-commerce platforms, financial institutions, and policymakers in optimizing digital payment systems and promoting responsible consumer spending. Future research should incorporate additional factors to develop a more comprehensive understanding of consumer decision-making in buy-now-pay-later (BNPL) services and e-commerce environments.]]>
