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INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Published by Lembaga Riset dan Inovasi Al-Matani
ISSN : 27454614     EISSN : 27454606     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 25 Documents
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Search results for , issue "Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi" : 25 Documents clear
The Influence of Workload, Job Involvement, and Work Environment on Employee Job Satisfaction at the Department of Transportation, Binjai City Karo, Johanes Aste Frans Karo; Daulay, Muhammad Toyib
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): 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.v6i2.1515

Abstract

This research was conducted at the Department of Transportation of Binjai City with the aim of analyzing the partial and simultaneous effects of workload, work engagement, and work environment on employee job satisfaction. The population consisted of 128 permanent employees, and the sampling technique used was a census, resulting in a total sample of 128 respondents. The type of data used was primary data, with secondary data as supporting sources. Data collection techniques included literature review, surveys, and observation. The data analysis methods applied were multiple linear regression, classical assumption tests, and hypothesis testing. The findings reveal that workload, work engagement, and work environment significantly influence employee job satisfaction, both partially and simultaneously, at the Department of Transportation of Binjai City. There is a strong correlation between these variables and job satisfaction. Employee job satisfaction can be explained by workload, work engagement, and work environment by 51.9%, while the remaining 48.1% is influenced by other factors not examined in this study.
Service Excellence, Product Quality, and Facilities as Drivers of Customer Satisfaction: Evidence from Warkop Icut Kuliner, Binjai Topan, Ali; B, Mesra
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): 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.v6i2.1516

Abstract

This study was conducted at Warkop Icut Binjai to examine the effect of service quality, product quality, and facilities on consumer satisfaction. The population consisted of 90 consumers of Warkop Icut Kuliner Binjai. The sampling method used was saturated sampling, resulting in a total of 90 respondents. Data were analyzed using multiple linear regression, classical assumption tests, and hypothesis testing. The results show that service quality, product quality, and facilities have both partial and simultaneous positive and significant effects on consumer satisfaction. There is a strong correlation between service quality, product quality, and facilities and consumer satisfaction at Warkop Icut Binjai. Consumer satisfaction at Warkop Icut can be explained by service quality, product quality, and facilities by 34.3%, while the remaining 65.7% is explained by other variables not examined in this study.
Supervision, Sanctions, and Leadership as Determining Factors of Employee Work Discipline at the Department of Transportation of Binjai City Alfiazli, Muhammad Diva; Rahayu, Sri
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): 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.v6i2.1517

Abstract

This research was conducted at the Department of Transportation of Binjai City with the aim of examining the influence of work supervision, punitive sanctions, and leadership on employee work discipline in performing their duties. The population consists of 75 permanent employees, and the sampling technique used was a saturated sample, resulting in a total of 75 respondents. The type of data used is primary data, with secondary data serving as the data source. Data collection techniques included literature studies, surveys, and observations. The data analysis techniques used were multiple linear regression, classical assumption tests, and hypothesis testing. The results of the study show that work supervision, punitive sanctions, and leadership have a positive and significant influence—both partially and simultaneously—on employee work discipline at the Department of Transportation of Binjai City. There is a moderate correlation between work supervision, punitive sanctions, and leadership with employee discipline. Employee work discipline can be explained by work supervision, punitive sanctions, and leadership by 43.5%, while the remaining 56.5% can be explained by other variables not examined in this study.
@Maksudas_Id and Visual Narrative: Digital Branding Strategy in Pekanbaru Vebby, Vebby; Revnu, Muammar
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): 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.v6i2.1518

Abstract

This study aims to analyze the visual narrative-based digital branding strategy implemented by the Instagram account @maksudas_id as a representation of creative local marketing practices in Pekanbaru. Using a qualitative case study approach, data were collected through content observation, visual element analysis, and open interviews with the account manager. The findings reveal that narrative visual strength, consistent color tones, and cultural themes are key to attracting attention and organically building brand identity. Collaboration with local communities and the use of features such as Reels and Stories also enhanced audience engagement. The study concludes that @maksudas_id successfully integrates visual elements, locality, and storytelling as an effective digital branding strategy in the age of visual marketing.
The Effect of Capital Structure and Company Size on Bonds in Pharmaceutical Companies listed on IDX in 2020 - 2023 Achrommico, Nehru Rizki; Wijayanto, Indra; Pratiwi, Yanna Eka; Lastianti, Siwidyah Desi; Budiarti, Ida
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): 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.v6i2.1535

Abstract

This research uses a qualitative method with an explanatory causality approach to see and examine the cause-and-effect relationship between variables, which includes the variables of capital structure, company size, and bonds. The purpose of this study is to analyze the effect of capital structure and company size on bond issuance in pharmaceutical companies listed on the IDX from 2020 to 2024. The results of this study indicate that capital structure has a positive but insignificant effect on bond issuance. Company size also shows a positive but insignificant effect. Large companies do have a greater capacity to issue bonds. Simultaneously, capital structure and firm size do not significantly affect bond issuance. These findings contribute to understanding the internal dynamics of companies in making funding decisions, especially related to bond issuance, and can be a reference for company management and investors in making strategic decisions in the future.
The Influence of Service Quality and Customer Value on Grab Customer Satisfaction in Singaraja District Satria, H. G; Mayasari, N. M. D. A.
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): 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.v6i2.1543

Abstract

This study aims to provide empirical evidence regarding the influence of service quality and customer value on customer satisfaction, both individually and simultaneously. The approach used in this study is quantitative with a causal research type. 110 Grab customers in Singaraja District were sampled through a purposive sampling method. Data collection was carried out using a Likert scale questionnaire, and the data were analyzed using multiple linear regression techniques with the help of SPSS software version 25.0 for Windows. The results of the analysis show that: (1) service quality has a positive and significant effect on GRAB customer satisfaction in Singaraja District. (2) customer value has a positive and significant effect on GRAB customer satisfaction in Singaraja District. (3) service quality and customer value have a positive and significant effect on GRAB customer satisfaction in Singaraja District. These findings emphasize the need to continue improving aspects of service quality and customer value in order to maintain and increase customer satisfaction, especially in the Singaraja District area. In terms of service quality, Grab is expected to be more consistent in serving customers professionally.
Analysis of the Indonesian Capital Market Reaction to Stock Exchange Regulations as an Impact of the United States Reciprocal Tariff Policy: An Event Study of LQ45 Stocks Wiguna, Dewa Made Kramas Artha; Yuniarta, Gede Adi; Devi, Sunitha
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): 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.v6i2.1596

Abstract

This study aims to analyze the reaction of the Indonesian capital market to the regulations issued by the Indonesia Stock Exchange (IDX) and the Financial Services Authority (OJK) in response to the reciprocal tariff policy imposed by the United States on April 2, 2025. The policy created significant shocks in the capital market, marked by a sharp decline in the LQ45 index and foreign investors’ net selling, which triggered the implementation of emergency measures such as adjustments to the lower auto rejection limit and trading halt mechanisms. This research employs a quantitative approach using the event study method on 45 companies listed in the LQ45 index over an 11-day event window (H-5 to H+5). The analysis was conducted by measuring Average Abnormal Return (AAR), Cumulative Abnormal Return (CAR), and Average Trading Volume Activity (ATVA), tested with the Wilcoxon Signed Rank Test since the data were not normally distributed. The results indicate significant differences in AAR and CAR before and after the event, suggesting that the IDX and OJK regulations contained relevant information affecting stock prices. However, no significant difference was found in ATVA, implying that market reactions were more price-driven than volume-driven. These findings support the Signaling Theory and the semi-strong form of the Efficient Market Hypothesis, showing that the Indonesian capital market is responsive to new information provided by regulators.
Digital Payment Experience: The Influence of Hedonic Motivation and Price Value on QRIS Usage Intention Budiarta, I Nyoman; Putra, Komang Endrawan Sumadi
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): 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.v6i2.1597

Abstract

QRIS is a digital payment system innovation in the form of a standardized QR Code launched by Bank Indonesia with the aim of making transactions more practical and faster. This study aims to determine the influence of hedonistic motivation and price value on the interest in using QRIS as a payment gateway among students at the Faculty of Economics, Ganesha University of Education. The research method used is an associative quantitative approach. The research sample consisted of 100 respondents selected using purposive sampling techniques. Data was collected through a Likert scale questionnaire and analyzed using multiple linear regression with the assistance of SPSS software. The results of the study indicate that hedonic motivation has a positive and significant effect on interest in using QRIS. Price value has also been proven to have a positive and significant effect on interest in using QRIS. Thus, it can be concluded that the higher the hedonic motivation and the greater the perceived price value, the higher the interest of students in using QRIS as a digital payment tool.
The Influence of Tourist Experience and Tourist Satisfaction on Revisit Intention to Aling-Aling Waterfall Yogiantara, I Putu Ari; Putra, Komang Endrawan Sumadi
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): 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.v6i2.1598

Abstract

This study aims to examine the influence of tourist experience and tourist satisfaction on revisit intention to the Aling-Aling Waterfall tourist destination in Buleleng Regency. The background of this research is based on the phenomenon of fluctuating tourist visits, which indicates that natural attractions alone are not sufficient to ensure the sustainability of visits. This research employs a quantitative approach with an associative design. The population consists of tourists visiting Aling-Aling Waterfall during the 2022–2024 period, with a total sample of 100 respondents selected using purposive sampling. The research instrument was developed using a five-point Likert scale with indicators of tourist experience (education, aesthetics, entertainment, escapism), tourist satisfaction (nature, culture, overall service), and revisit intention. Data were analyzed using multiple linear regression with SPSS. The results show that both tourist experience and tourist satisfaction have a positive and significant effect on revisit intention.These findings highlight the importance of memorable experiences and tourist satisfaction in fostering loyalty and supporting the sustainability of nature-based tourism in Buleleng.
The Influence of Accounting Bookkeeping, Cash Management, and Working Capital on the Performance of Grape MSMEs in Pejarakan Village, Gerokgak District Sekarini, Komang; Dewi, Nyoman Ayu Wulan Trisna
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): 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.v6i2.1622

Abstract

This study aims to analyze the influence of accounting records, cash management, and working capital on the performance of grape SMEs in Pejarakan Village, Gerokgak District. This research is based on the important role of grape SMEs as a local economic sector facing challenges in financial management and capital optimization. This study uses a quantitative approach with data collection techniques through the distribution of questionnaires to wine SME actors. The population in this study is all wine SMEs in Pejarakan Village, totaling 50 units, which were also used as research samples using a saturated sampling technique (census), so that the research results cover all wine business actors in the area. Data analysis was conducted using multiple linear regression to test the influence of independent variables on dependent variables. The results of the study indicate that accounting records have a positive and significant effect on SME performance. Cash management was also found to have a positive and significant effect. Similarly, business capital has a positive and significant effect on performance.

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