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Astri Ayu Purwati
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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 399 Documents
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Cash Flow Management and Earnings Sustainability in Member-Based Financial Institutions: Evidence from Indonesia Ni Wayan Novi Budiasni; Ni Luh Putri Aryani; Muhammad Luthfi Hamzah; Tilovmurodov Dostonbek Furqat Ugli
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.v6i2.1564

Abstract

This study analyzes cash flows and earnings quality at KSP Karya Abadi in Pemaron Village over 2021–2023. The research uses a descriptive quantitative method with a financial statement approach, focusing on income statements and cash flow reports. The results show that although net income fluctuated—decreasing in 2022 and rising significantly in 2023—the efficiency of earnings, as measured by the Net Profit Margin (NPM), declined from 62.8% in 2021 to 57.1% in 2022 and remained stagnant in 2023. Operating cash flows remained positive throughout the three years, reflecting the cooperative’s ability to generate cash from its core business activities. Earnings quality, assessed by comparing operating cash flows to net income, was categorized as very good in 2021 and 2022, and moderately good in 2023. These findings emphasize the importance of evaluating the nominal value of earnings and their quality and sustainability over time.
Optimizing MSME Performance: The Impact of Accounting Bookkeeping, Cash Management, and Working Capital Ni Kadek Marsya Maharani; Putu Riesty Masdiantini; Nyoman Suadnyana Pasek
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.v6i2.1669

Abstract

The use of digital payment services with credit facilities, such as Shopee Paylater, has become increasingly popular among university students, potentially affecting their financial stability. This study aims to analyze the influence of financial literacy, financial behavior, and financial risk on the financial stability of active undergraduate Accounting students at Universitas Pendidikan Ganesha who use Shopee Paylater. This research employs a quantitative approach using a survey method and purposive sampling technique involving 100 respondents. Data were analyzed using multiple linear regression. The results indicate that financial literacy and financial behavior have a positive and significant effect on students’ financial stability, while financial risk has a negative and significant effect on financial stability. These findings emphasize that good financial literacy and sound financial behavior can promote the creation of financial stability among students, whereas a high level of financial risk tends to reduce that stability. This research is expected to serve as a reference for students in managing their finances wisely in the era of digital financial services.
Digital Marketing Strategy Review For Business Development Aprih Santoso; Teti Susilowati; Firman Gazali Djunaidi; Erina Alimin; Sattar Sattar; Siti Intan Nurdiana Wong Abdullah
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.v6i2.1670

Abstract

This study aimed to determine how digital marketing strategies are implemented at XXX Bakery in Semarang City and to identify obstacles, solutions, and existing problems. This study employed a qualitative method with a case study approach, conducted through in-depth interviews, direct observation, and documentation with the XXX Bakery in Semarang City. Data source and data collection were tested for data credibility. Seven participants were used as data sources for the in-depth interviews. The results showed that XXX Bakery in Semarang City implemented its digital marketing strategy through social media platforms like WhatsApp and Instagram, employing the 4P marketing mix: Product, Place, Price, and Promotion. This study identified challenges such as competition and slow order delivery. The solution to these problems was maintaining bread quality and offering attractive promotions. Delays in delivery were addressed by adding dedicated staff and providing time estimates.
The Moderating Role of Religiosity in the Relationship Between Machiavellianism and Tax Avoidance Muhammad Nugraha; Rina Apriliani; IIP Dyah Kusumaningati; Umi Mas'ulah; Jenni Veronika Br Ginting
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.v6i2.1672

Abstract

Tax avoidance can be carried out by taxpayers themselves or with the assistance of tax consultants, so tax consultants play a crucial role in facilitating this action. The purpose of this study is to analyze the nature of Machiavellianism on tax avoidance, with religiosity as a moderating variable. The study used a survey of corporate taxpayers in Jakarta. Corporate taxpayers were chosen because, in terms of total Indonesian state revenue, corporate taxpayers contribute significantly more than individual taxpayers. Hypothesis testing used regression analysis with the help of the SmartPLS program. Based on the research findings, Machiavellianism partially influences tax avoidance in Jakarta. On the other hand, the religiosity variable is able to moderate the effect of Machiavellianism on tax avoidance.
Managerial Ability, Income Smoothing, and Firm Value: The Moderating Role of Information Asymmetry Dina Hidayat; Dodi Okri Handoko; Sandy Moya
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.v6i2.1538

Abstract

This study examines the effect of managerial ability and income smoothing on firm value, with information asymmetry as a moderating variable. Using secondary data from the annual reports of companies in the consumer non-cyclical and consumer cyclical sectors listed on the Indonesia Stock Exchange (IDX) for 2021-2023, the study analyzed 192 observations. Panel data regression was applied with firm value (Tobin's Q) as the dependent variable, while managerial ability, income smoothing, as the independent variables and information asymmetry as the moderating variables. ROA and firm size were used as control variables. The results indicate that neither managerial ability nor income smoothing has a direct significant effect on firm value. However, information asymmetry positively affects firm value and significantly moderates the relationship between managerial ability and firm value in a negative direction. These findings suggest that transparency and information quality are crucial in enhancing the effectiveness of managerial strategies on firm value.
Digitalization of Cultural Heritage and Local Product Marketing: Mapping Research Trends and Future Directions Astri Ayu Purwati; Muhammad Luthfi Hamzah
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.v6i1.2103

Abstract

The rapid expansion of digital technologies has transformed how cultural heritage is preserved, represented, and commercialized in contemporary markets. This study aims to systematically map research trends concerning the digitalization of cultural heritage and its implications for local product marketing during the 2020–2025 period. Using a Systematic Literature Review (SLR) approach guided by the PRISMA framework, 25 Scopus-indexed journal articles were analyzed to identify dominant themes, methodological patterns, and emerging research directions. The findings reveal four major thematic clusters: digital transformation and cultural governance, digital marketing and MSME competitiveness, cultural identity and consumer psychology, and technological innovation through artificial intelligence and immersive media. The results indicate that digitalization enhances market reach and engagement for culturally embedded local products; however, sustainable competitiveness depends not only on technological adoption but also on authenticity, narrative coherence, and institutional readiness. Emerging trends show increasing integration of AI and immersive technologies, stronger alignment with sustainability discourse, and growing cross-national comparative studies, while longitudinal and multi-level governance research remains underdeveloped. This study contributes by integrating fragmented research streams into a multidimensional analytical framework that connects cultural preservation with digital market performance. The findings provide theoretical advancement and practical insights for policymakers, cultural institutions, and local enterprises seeking to balance technological innovation with cultural integrity in digital marketplaces.
Job Stress and Work Environment as Antecedents of Cyberloafing Behavior: Implications for Employee Performance Astri Ayu Purwati; Yuriana Liem; Muhammd Luthfi Hamzah
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.v6i2.2106

Abstract

This study aims to examine the influence of job stress and work environment on cyberloafing behavior and their implications for employee performance at PT. Perry Eka Bina Mandiri, Pekanbaru, Indonesia. The study employed a quantitative descriptive approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) for data analysis. The population consisted of all 34 employees of the company, and a census (saturated sampling) technique was applied, resulting in 34 respondents. The findings indicate that job stress does not have a significant effect on cyberloafing behavior or employee performance. The work environment has a significant negative effect on cyberloafing behavior but does not significantly influence employee performance. Furthermore, cyberloafing behavior has a significant negative effect on employee performance. These results highlight that cyberloafing plays a more direct role in influencing performance outcomes compared to job stress and work environment within the proposed model.
Does Managerial Compensation Drive Tax Avoidance? The Role of Financial Distress and Accounting Conservatism Sabar Pardamean Lumbantobing; Etty Murwaningsari; Mohd Faizal Basri
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): 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.v7i1.2065

Abstract

Corporate tax minimisation has become a critical global concern, particularly in developing economies where tax revenue remains below optimal levels. Prior studies examining the effects of executive remuneration and financial distress on tax avoidance report inconsistent findings, indicating the need for a contingent explanatory factor. This study investigates the influence of management compensation and financial distress on corporate tax avoidance, measured using the cash effective tax rate (CETR), while assessing the moderating role of accounting conservatism. Using a quantitative explanatory design, this research analyses 612 firm year observations from 124 non financial companies listed on the Indonesian capital market during 2019 2023. Panel data regression with fixed effects is applied, with model selection based on Chow, Hausman, and Breusch Pagan Lagrange Multiplier tests, and moderation captured through interaction terms. The results indicate that management compensation and financial distress significantly increase tax avoidance, reflected in lower CETR values. However, accounting conservatism weakens these relationships, suggesting its role in limiting opportunistic managerial behaviour under both incentive driven and pressure driven conditions. This finding clarifies prior mixed evidence by demonstrating that the compensation tax avoidance and distress tax avoidance relationships are conditional on firms’ reporting practices. The study contributes to the literature by showing that accounting conservatism functions both as a direct determinant and as a moderating mechanism in corporate tax behaviour. Practically, the findings highlight the importance of designing balanced compensation schemes and promoting conservative reporting standards to reduce aggressive tax practices, particularly in firms facing high financial pressure.
Evaluating the Role of Accounting Information Systems in Enhancing Village Financial Governance: a Study From Jayapura City Adolf Z D. Siahay; Theo Allolayuk; Manggalawati Tande Bura
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): 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.v7i1.2088

Abstract

This study aims to evaluate the role of Accounting Information Systems (AIS) in improving the effectiveness, transparency, and accountability of village financial management in Jayapura City. The main issues raised are the weak financial management of villages, limited human resource capacity, and the uneven implementation of AIS across villages. This study uses a mixed methods approach, combining qualitative interviews with village officials and quantitative analysis of the effectiveness ratio of village expenditure realisation for 2020–2024. Qualitative results show that most villages have implemented SIA based on Siskeudes, which has improved recording accuracy and administrative efficiency, although there are variations due to differences in training, infrastructure, and socio-cultural factors. Quantitative analysis shows that the average expenditure realisation exceeds 90% in most villages, reflecting a high level of financial management effectiveness. However, spending priorities are still dominated by administrative and physical development expenditures, with low allocations for community empowerment. The results of this study emphasise the importance of increasing the capacity of the apparatus, preparing a balanced budget, and providing stronger regulatory support in order to optimise the implementation of the SIA and encourage sustainable village development.
Triad Triggers of Clinical Injury: The Effect of Workload and Organizational Culture on Needle Stick Injury through Risk Perception Ida Ayu Gede Karuni Sutengsu; Ida Ayu Oka Martini
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): 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.v7i1.2097

Abstract

Needle stick injury (NSI) remains a significant occupational health problem among healthcare workers due to continuous exposure to sharp instruments and biological hazards. This study aims to analyze the direct and indirect effects of workload and organizational culture on needle stick injury through risk perception among healthcare workers in Denpasar City, Indonesia. A quantitative associative causal design was employed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. Data were collected from 126 healthcare professionals, including physicians, dentists, nurses, and midwives, through a structured questionnaire. The findings indicate that workload and organizational culture do not directly influence needle stick injury. However, workload has a significant positive effect on risk perception, and risk perception is positively associated with needle stick injury. Furthermore, risk perception significantly mediates the relationship between workload and needle stick injury, while it does not mediate the relationship between organizational culture and injury occurrence. These findings suggest that needle stick injury is a multicausal phenomenon shaped by the interaction of systemic pressures and psychological responses rather than isolated organizational factors. Grounded in Reason’s Swiss Cheese Model and the Cultural Theory of Risk, this study highlights the importance of integrating workload management and systemic safety interventions to strengthen occupational safety strategies in healthcare settings.

Page 22 of 40 | Total Record : 399

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