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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 215 Documents
The Influence of Tax Service Quality, Tax Sanctions, Taxpayer Awareness, and Tax Socialization on Individual Taxpayer Compliance Astuti, Rheynisa Dwi; Astuti, Tutut Dewi
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 3 No. 2 (2022): 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.v4i2.702

Abstract

This research aims to find out how the quality of tax services, tax sanctions, taxpayer awareness, and tax socialization influence individual taxpayer compliance. This research involves individual taxpayers who have NPWPs in the Sleman Regency, Yogyakarta. This research uses an easy-to-use sampling method, and data is collected by distributing questionnaires with a 1-5 Likert scale via Google Forms. This research used 100 respondents as samples. Validity testing, classical assumptions, multiple linear regression, and hypotheses are the research methods used in this research. Studies show that individual taxpayer compliance is not influenced by the quality of tax services; tax sanctions have a positive influence on individual taxpayer compliance; Taxpayer awareness has a positive influence on individual taxpayer compliance; and taxpayer socialization does not influence individual taxpayer compliance.
The Influence of IT Leadership on Business Continuity: Analysis of the Role of Digital Governance in Increasing Company Competitiveness Adillah, Muhammad Fauzan Nur; Fakhrurroja, Hanif
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): 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.v4i2.704

Abstract

This research aims to explore and analyze the influence of leadership in Information Technology (IT) on company business continuity with a focus on the role of Digital Governance in increasing competitiveness. Using qualitative literature study methods, this research details the background to the importance of digital transformation in the modern business context, as well as investigating the key role played by IT leadership in guiding organizations towards digital success. The data and research objects involve analysis of texts and scientific literature that includes various sources and frameworks related to IT leadership and Digital Governance. It is hoped that the results of this research will provide a deeper understanding of how effective IT leaders can influence a company's business continuity through the application of Digital Governance principles, which in turn will increase the company's competitiveness in the digital era.  
The Role of the Board of Commissioners and Audit Committee in Influencing the Financial Performance of Banks Listed on the Indonesian Stock Exchange (IDX) Febiola, Sarah; Mayliza, Riri; Sari, Lola Fitria
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): 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.v4i2.707

Abstract

This research aims to determine the influence of the board of commissioners (DK) and audit committee (KA) on the financial performance of those listed on the Indonesia Stock Exchange in 2018-2022. The years used in this research are five years, starting from 2018-2022. Samples were taken using the purposive sampling method. A population of 43 companies listed on the Indonesian Stock Exchange obtained 33 companies as samples with an observation period of five years (2018-2022). Data were analyzed using panel data regression. Based on the results of data analysis, it was concluded that the board of commissioners had no positive and insignificant effect on financial performance and Audit Committee has a positive and significant effect on financial performance.
The Influence Of Profitability Ratio, Leverage and Capital Intensity Ratio on Tax Avoidance Practices In Manufacturing Companies Listed On The IDX For The Period 2016-2020 Kencana, Tangkas Putra; Astuti, Tutut Dewi
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): 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.v4i2.708

Abstract

Tax avoidance practice is the act of organizing financial or business transactions to reduce tax liabilities legally without violating applicable tax laws. Testing the effect of profitability, leverage, and capital intensity ratio (CIR) on tax avoidance practices is the purpose of this study. The object of this research was conducted in the basic and chemical sub-sector manufacturing industries listed on the IDX in the 2016-2020 period. The sample used was 70 companies for five years with 184 companies observed. The technique of taking the sample uses purposive sampling whose method uses multiple linear regression. The type of data is secondary data such as financial and annual reports downloaded from the idx.co.id page and the company's official website. The results of this study show that the variables of profitability, leverage, and capital intensity have a positive influence on tax avoidance practices.
Analysis of Determinants of Stock Returns Based on Liquidity and Profitability in Manufacturing Companies Listed on the IDX for the Period 2017-2022 Megawati, Ida Ayu Putu
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): 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.v4i2.710

Abstract

This research is a quantitative study that aims to determine and analyze the effect of liquidity and profitability on manufacturing companies listed on the IDX for the 2017-2022 period. In business activities, of course, it is necessary to analyze the condition of the company to predict future stock prices so that expectations of high returns can be achieved. When analyzing the financial statements of a company, it can be done in various ways, one of which is by calculating the desired ratios. The research population was 26 companies with a sample of 11 companies where the method used was purposive sampling method. Utilizing secondary data types and using quantitative methods, the data will be processed using the SPSS program. Based on the results of the t test research proves that liquidity partially has a significant effect on stock returns with a significant value of 0.009 < 0.050 and tu 2.757> t el 2.02108, profitability partially has a significant effect on stock returns with a significant value of 0.009 < 0.050 and tu -2.751 < t el 2.02108. The results of the F test research prove simultaneously that liquidity and profitability have a significant effect on stock returns with a significant value of 0.036 < 0.050 and tu 2.852> t el 2.61.  
Analysis of Competitiveness Improvement of Honey Home Industry in Pangkalan Kerinci Arista, Syaidini; Ekwarso, Hendro; Zuryani, Hilmah
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 1 (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.v5i1.717

Abstract

This study aims to evaluate the internal and external conditions of the honey home industry in Pangkalan Kerinci with the aim of improving its competitiveness. The data collection method used is a census involving 11 respondents who are honey home industry owners. The data used includes primary and secondary data. In analyzing the data, the Porter's Diamond Model and SWOT Analysis methods were used. The results of the analysis using Porter's Diamond Model in the SWOT framework show that the honey home industry in Pangkalan Kerinci is in quadrant 1 (Aggressive strategy). The results of the SWOT diagram also indicate that the honey home industry in Pangkalan Kerinci has a strategy to improve its competitiveness in the internal and external environment. This aggressive strategy focuses more on Strength-Opportunities, by optimizing the strengths possessed to take advantage of existing opportunities.    
Competition Analysis of Small Industry in Pekanbaru, Riau Triwijayanti, Wita; Iyan, Rita Yani; Zuriyani, Hilmah
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 1 (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.v5i1.725

Abstract

This study aims to analyze the business competition within the Crispy Mushroom industry in Pekanbaru City. The methodology employed in this study adopts a qualitative descriptive approach. The data utilized consists of both primary and secondary sources. Primary data is gathered directly from respondents through interviews, questionnaires, and documentation, while secondary data is obtained from government agencies such as the Central Bureau of Statistics for the City of Pekanbaru and the Department of Trade and Industry of the City of Pekanbaru. The analytical method applied is Porter's Five Forces Analysis, with the population and samples comprising 9 crispy mushroom businesses. The findings of the study reveal that competition within the small crispy mushroom industry in the city of Pekanbaru primarily revolves around promotional strategies. The competition in the crispy mushroom food business is characterized by verbal interactions between consumers and the utilization of social media platforms. To effectively navigate this competitive landscape and boost business sales, actors in the crispy mushroom industry need to strive for excellence in order to dominate the market. It is observed that utilizing promotions on social media yields greater effectiveness in increasing sales compared to solely relying on verbal communication with consumers.
Cross-Cultural Management: A Systematic Literature Review (SLR) Lisan, Pasihul; Afrianti, Ulfa; Wulandari, Susi; Anshori, Mochammad Isa; Safrizal, Helmi Buyung Aulia
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 1 (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.v5i1.742

Abstract

Cross-cultural management is the understanding of cultural phenomena, customs and habits that are different from or contrary to the national culture and accepting the national and accepting and adapting with an inclusive attitude. In addition, the organisational climate is invisible and invisible and untouchable. The purpose of this study is to analyse cross-cultural management in various countries. The method used in this research is the Systematic Review method using VosViewer. Data sources obtained from Google Scholar for the period 2021-2023. The results obtained from 50 journals were then subjected to data reduction with inclusion and exclusion criteria obtained 29 and 10 journals to be reviewed. The results of this study call Cross-cultural management is the process of identifying and integrating cultures Company managers can help employees practice through more professional learning.
The Influence of The Need to Seek Variation and Consumer Dissatisfaction on Moving The Xiaomi Smartphone Brand in Padang City Ramadhania, Ramadhania; Rina, Rina
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 3 No. 2 (2022): 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.v4i2.743

Abstract

This research aims to determine and analyze the influence of the need to seek variety and consumer dissatisfaction on switching the Xiaomi smartphone brand in Padang City. This research method is descriptive quantitative. The sampling technique in this research was purposive sampling, the research sample was 100 respondents, the data collection method was using Google from. The data analysis techniques used are multiple linear regression, t test, F test and coefficient of determination. From the results of the multiple linear regression test, it is Y = 0.856 + 0.330X1 + 0.655X2 + e. The t test carried out showed that the need to seek variety (X1) and consumer dissatisfaction (X2) partially had a significant effect on switching the Xiaomi smartphone brand in Padang City (Y). The results of the F test prove that the need to seek variety and consumer dissatisfaction together have a significant effect on switching the Xiaomi smartphone brand in Padang City. The coefficient of determination was 73.1%, while the remaining 26.9% was explained by other variables not discussed in the research, such as product quality and company image. Keywords: The Need To Seek Variety, Consumer Dissatisfaction, And Brand Switching  
The Effect of Earnings, Operating Cash Flows and Accruals in Predicting Future Operating Cash Flows Rimet, Rimet; Luthfiah, Annisa
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 1 (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.v5i1.796

Abstract

The purpose of this study was to analyse the effect of gross profit, operating profit, net profit, operating cash flow, changes in accounts receivable, changes in accounts payable, changes in inventory and depreciation expense simultaneously on the prediction of future operating cash flow. This research was conducted at food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) and registered from 2017 to 2019, totalling 32 companies. The sample in this study amounted to 17 companies using purposive sampling method. Data analysis using panel data regression with the help of Eviews. The results of the study explain that gross profit, operating profit, net income, changes and trade receivables have a significant effect, while operating cash flow, changes in debt, changes in inventory and depreciation expense do not have a significant effect on the prediction of future operating cash flow in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Simultaneously gross profit, operating profit, net profit, operating cash flow, changes in accounts receivable, changes in accounts payable, changes in inventory and depreciation expense have an influence on the prediction of future operating cash flows in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period.