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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 215 Documents
Exploring the Impact of Female Leadership, Company Size, and Age on Financial Performance in Indonesia's Real Estate and Property Industry Jamil, Poppy Camenia; M. Nur, Nuriman; Sianturi, Risma Silviani Meri
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.v5i2.1159

Abstract

This study aims to determine and analyze the positive and significant influence of female directors, company size, and company age on financial performance in the property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2023. The study uses data from companies selected through purposive sampling based on specific criteria, namely property and real estate companies listed on the IDX during this period. The data analysis technique used is Multiple Linear Regression to examine the relationship between independent variables (female directors, company size, and company age) and the dependent variable (company financial performance). The results of this study are expected to provide insights into how these factors affect the financial performance of companies in the property and real estate sector, and contribute to a deeper understanding of the role of gender, company size, and age in the context of sustaining financial performance in the Indonesian capital market.
The Impact of Non-Performing Loans (NPL) and Loan-to-Deposit Ratio (LDR) on the Profitability of Conventional Commercial Banks Listed on the Indonesia Stock Exchange Yulyanti, Sinta; Jamil, Poppy Camenia; Habillah, Janatri; Abdullah, Siti Intan Nurdiana Wong
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

Abstract

This study examines the effect of Non-Performing Loans (NPL) and Loan-to-Deposit Ratio (LDR) on Return on Assets (ROA) in the banking sector on the Indonesia Stock Exchange over a period of 10 years, from 2011 to 2020. The analysis uses panel data from 14 conventional commercial banks listed on the IDX, with a total of 138 observations spanning from 2011 to 2021. Static panel data regression is employed for the analysis. The results indicate that the NPL variable has a significant negative effect on ROA, with a probability value of 0.0002, which is smaller than the 5% significance level. The coefficient of -0.253098 suggests that a 1% increase in NPL leads to a 0.253098% decrease in ROA. This finding implies that higher levels of non-performing loans negatively impact bank profitability by slowing down bank operations. In extreme cases, increased bad debts could reduce a bank's ability to guarantee public funds, potentially leading to systemic risk.
Innovating Sales Performance: The Impact of Consumer Behavior, Promotion Strategies, and Service Quality at PT Arta Sedana Ngurah Rai Astana, I Gusti Made Oka; Meliani, Kadek
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.v5i2.1163

Abstract

The primary objective of this research is to explore the impact of customer behavior, promotions, and service quality on the sales performance of PT Arta Sedana Ngurah Rai. The study's population consists of all customers of PT Arta Sedana Ngurah Rai, with a sample size of 90 individuals. The research employs a quantitative approach, using data obtained through questionnaires and analyzed using multiple regression analysis. IBM SPSS version 25 was utilized as the statistical tool for data analysis. The findings reveal that customer behavior positively and significantly influences sales performance, as indicated by a t-count of 3.804, which exceeds the t-table value of 1.662, with a significance level of 0.000 (< 0.05). Similarly, promotions have a positive and statistically significant relationship with sales performance, with a t-count of 1.778 > 1.662 and a significance level of 0.003 (< 0.05). Furthermore, service quality also positively and significantly impacts sales performance, with a t-count of 4.620 > 1.662 and a significance level of 0.000 (< 0.05).
Analysis of the Influence of the Tourism Industry Sector on Local Original Income in Karo Regency in 2018-2023 Hasanah, Nadila Huswatun; Fadlan, Ahmad; Sembiring, Rahmad
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 1 (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.v6i1.1171

Abstract

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.
Shariah Governance, Reputation and Customer Loyalty of Islamic Banks Suryadi, Nanda; Albahi, Muhamad; Gisatriadi, Norman; Musa, Sulaiman
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 1 (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.v6i1.1189

Abstract

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.
Between Loyalty and Integrity: The Paradox of Organizational Support and Employee Behavior in Healthcare Kridaningsih, Anna; Agustina, Ratna; Nuraeni, Eny
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 1 (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.v6i1.1194

Abstract

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.
The Effect of Organizational Justice on Affective Commitment with Knowledge Sharing as a Mediation Variable Warsono, Diedy; Rahmat, Adi; Seswandi, Agus
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.v6i1.1212

Abstract

This study aims to investigate the effect of organizational justice on employee affective commitment at the Indragiri Hilir Regency Education Office, with knowledge sharing as a mediating variable. Organizational justice consists of three main dimensions: distributive, procedural, and interactional justice, which are believed to influence employee affective commitment. The method used is a survey with data collection through questionnaires distributed to employees. The results of the study indicate that organizational justice has a positive effect on affective commitment, and knowledge sharing mediates the relationship. These findings indicate that in order to increase employee affective commitment, there needs to be more effort in creating fairness in the workplace and encouraging knowledge sharing activities among employees. This study provides useful insights for leaders of the Education Office in designing policies that can increase employee affective commitment and strengthen the culture of knowledge sharing in the organizational environment.
The Role of Self-Efficacy in Job Crafting with Person Job-Fit as a Mediating Variable Pahlaweni, Elsuza; Rahmat, Adi; Seswandi, Agus
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 1 (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.v6i1.1213

Abstract

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.
The Influence of Communication and Work Culture on Work Motivation and Its Impact on Work Performance at the Public Works Department of Bengkalis Regency Munthe, Richa Afriana; Al Ucok, Imran; Siswanto, Didik
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.v5i2.1216

Abstract

The purpose of this study is to examine the influence of communication and work culture on work motivation and its impact on work performance at the Public Works Department of Bengkalis Regency. This research employs a descriptive quantitative approach and was conducted from October 2017 to December 2017. The study sample consists of 97 employees from the Public Works Department of Bengkalis Regency who participated in interviews. The data analysis methods used in this study include path analysis, normality test, linearity test, goodness-of-fit test, and hypothesis testing. The findings reveal that communication and work culture have a significant effect on employees' work motivation at the Public Works Department of Bengkalis Regency. Additionally, communication and work motivation significantly influence employees' work performance. However, work culture does not directly affect employees' work performance. Furthermore, the study confirms that communication and work culture have a significant effect on work performance through work motivation.
Analysis of Digital Marketing Strategies in Increasing Sales of Singgasana Cafe and Resto in Tanjung Bumi District Bangkalan Regency Sulis, Yuliana Dewi; Anshori, Mochammad Isa; Andriani, Nurita
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.v5i1.746

Abstract

Digital marketing strategy that can increase sales of Singgasana Cafe and Resto in Tanjung Bumi District , Bangkalan Regency. This research is based on This is due to the increasingly competitive culinary business context, where the existence of digital marketing has become important to attract customers and expand market share. Singgasana Cafe and Resto, which was founded in 2015, has become a popular destination with a charming beach panorama. The aim of this research is to understand the digital marketing practices implemented by Singgasana Cafe and Resto and analyze their impact on increasing sales. The research method used is a qualitative method with a Systematic Literature Review (SLR) approach and direct interviews with the Cafe Owner, namely Mr. Mohammad Sahri SH, MH,. and mrs. Nia manager . SLR is used to identify trends, best practices, and current research. related to digital marketing strategies in the culinary industry. Interviews with owners and managers were conducted to gain in-depth insight into the implementation of digital marketing strategies at Singgasana Cafe and Resto. The research results show that Cafe and Resto Singgasana has succeeded in integrating digital marketing strategies well, including the use of social media, personalization of services, and use of Point-of-Sale (POS) technology. Implementation of this strategy has a positive impact on sales, increases customer engagement, and strengthens the brand image of Cafe and Resto Singgasana.