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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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Determinants of Employee Engagement: The Role of Work Stress, Toxic Leadership and Work–Life Balance Ni Kadek Evita Cahyati Ningrum; 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.v7i1.2098

Abstract

This study examines the effects of work stress and toxic leadership on employee engagement, with work–life balance serving as a mediating variable among Generation Z employees in the tourism sector, particularly in hotels and restaurants in Bali. The study employed a quantitative approach using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS 4.0. Data were collected from 150 Generation Z employees aged 17–28 years who work as permanent staff in the hospitality sector in Bali. The findings indicate that work stress positively influences both work–life balance and employee engagement, suggesting that challenging stress can function as a motivating factor that enhances adaptive behavior and involvement at work. Toxic leadership, however, negatively and significantly affects employee engagement but does not significantly influence work–life balance. Furthermore, work–life balance positively impacts employee engagement and significantly mediates the relationship between work stress and engagement. However, it does not mediate the relationship between toxic leadership and engagement, indicating that the destructive nature of toxic leadership directly reduces employees’ psychological attachment to their work. Theoretically, this study contributes to the Job Demands–Resources (JD-R) model and the Theory of Reasoned Action (TRA) by distinguishing between constructive job demands and destructive leadership behaviors in shaping engagement. Practically, the findings highlight the importance of adaptive stress management, leadership development, and work–life balance policies in sustaining Generation Z employee engagement in the hospitality industry.
Product Innovation, Partnerships, Market Orientation, and Footwear SME Performance: The Mediating Role of Marketing Strategy Keni Kaniawati; Nurul Hermina; Yani Iriani
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.v7i1.2059

Abstract

Small and Medium Enterprises (SMEs) in the footwear sector face increasing competitive pressure from imported products, rapidly changing fashion trends, shifting consumer preferences, and the growth of digital purchasing behavior. These challenges require footwear SMEs not only to innovate and build partnerships, but also to translate market knowledge and internal capabilities into effective marketing strategies. This study examines the mediating role of marketing strategy in the relationship between product innovation, business partnerships, market orientation, and marketing performance. A quantitative explanatory approach with a cross-sectional design was employed. Data were collected from 310 footwear SME owners or managers in the Greater Bandung area using proportional random sampling and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that product innovation (β = 0.312), business partnerships (β = 0.281), and market orientation (β = 0.410) have significant positive effects on marketing strategy, with market orientation emerging as the strongest predictor. Marketing strategy also has a significant positive effect on marketing performance (β = 0.550) and significantly mediates the relationships between the three antecedents and marketing performance. This study contributes to SME marketing literature by demonstrating that marketing strategy functions as an implementation mechanism that converts innovation, collaboration, and market intelligence into performance outcomes in a trend-sensitive footwear industry. Practically, the findings suggest that footwear SMEs should prioritize market intelligence, align product innovation with fashion trends and customer value, and develop partnerships that strengthen distribution, digital promotion, and market access. These elements should be integrated into consistent segmentation, positioning, and offline–digital channel strategies to improve marketing performance.  
Investigation of Factors Influencing Audit Delay on Manufacturing Companies Listed on Indonesia Stock Exchange Kampono Imam Yulianto; Cristino Gusmao; Zara Tania
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.v7i1.2068

Abstract

This study examines the factors influencing audit delay in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. Prior studies have reported inconsistent findings on the determinants of audit delay, particularly in emerging markets, highlighting a gap that this study seeks to address. The independent variables are company size, solvency, and Profitability, while audit delay is the dependent variable. This research employs secondary data derived from audited financial statements and annual reports. The sample consists of 140 firm-year observations selected using purposive sampling based on the following criteria: (1) companies consistently listed on the IDX during 2021–2024, (2) financial statements presented in Indonesian Rupiah with a fiscal year ending on December 31, and (3) availability of complete data for all variables. Multiple regression analysis is used to test the hypotheses. The results indicate that solvency and Profitability have a significant effect on audit delay (p < 0.05), whereas company size does not. These findings suggest that financial risk and firm performance play a more critical role in determining audit timeliness than organizational scale. The study provides practical implications for regulators and companies in improving the timeliness of financial reporting, particularly by paying closer attention to financial structure and performance factors that may contribute to audit delays.
The Influence of Good Corporate Governance, Tax Planning, and Financial Distress on Earnings Management with Internal Control as Intervening Variable Alfiana Alfiana; Fitriana Rakhma Dhanias; Loso Judijanto; Hadi Purnomo; Dipa Teruna Awaludin
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.v7i1.2107

Abstract

This study examines the influence of good corporate governance, tax planning, and financial pressure on earnings management in State-Owned Enterprises (SOEs) in Indonesia, with internal control as an intervening variable. This study is motivated by the limited research integrating the role of internal Control in the relationship between governance mechanisms and earnings management, particularly in the context of SOEs. The study sample consisted of 20 SOEs listed on the Indonesia Stock Exchange during the 2018–2023 period, yielding 120 company-year observations selected via purposive sampling. Data analysis was performed using a random-effects model (REM) in EViews 12. The results show that corporate governance and financial pressure do not significantly influence earnings management, although both are negative. Tax planning has a significant negative effect on earnings management. Internal control is proven to have a significant negative effect, but is unable to mediate the relationship between the independent variables and earnings management. These findings emphasize the importance of strengthening internal control to suppress earnings management practices and provide an empirical contribution regarding the limited role of governance mechanisms in the context of SOEs.
The Role of Whistleblowing Systems and Ethical Culture as Moderation in The Prevention of Financial Reporting Fraud Willyanto Kartiko Kusumo; Nanang Ari Utomo; Purwati Purwati
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.v7i1.2081

Abstract

The purpose of this study was to analyze the consistency of factors that affect the intention of behavior based on The Theory of Planned Behavior with whistleblowing and ethical culture as a variable of moderation in fraud prevention. The sampling method used is purposive sampling. Respondents consisted of 109 finance/accounting managers from 27 state-owned companies in Semarang. Data analysis was done by structural equation modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS 4.0. The novelty of this study, is first, the addition of whistleblowing and ethical culture as moderation variables, which can affect the intention of behavior in fraud prevention. Second, there is an additional one new independent variable, namely moral commitment, can be a driving factor that adds to the accuracy of predictions of one's behavioral intentions. The results showed that behavioral attitudes, subjective norms, behavioral control and moral commitment have a positive and significant effect on the intention of fraud prevention behavior where the value of t count is greater than T table (>1.64) and p-value is smaller than alpha 5% (0.000 < 0.05). As for the moderation variable, the findings suggest that ethical culture can strengthen the influence of behavioral intentions on fraud prevention. However, whistleblowing does not contribute significantly because employees still have difficulty understandingreporting procedures. Therefore, companies need to strengthen whistleblowing systems with collaboration between departments supported by top management, such as regular internal audits, strict anti-fraud policies, building a culture of transparency and integrity and providing secure reporting channels to improve internal controls, as part of fraud prevention. This research provides an academic contribution in understanding the relationship between various factors that drive behavior in fraud prevention efforts in realizing transparent, accountable and integrity financial governance.
Sharia Compliance, Religiosity, and Human Resource Blessings in Islamic Banking: Evidence from the Tawhidi String Relation Perspective Noki Syafriadi; Tatik Mariyanti; Syofriza Syofyan
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.v7i1.2254

Abstract

This study aims to analyze the influence of Sharia compliance implementation on the blessings of human resources, the influence of Sharia compliance implementation on religiosity, and the influence of religiosity on the blessings of human resources in Sharia Banking. The method used was a quantitative descriptive approach involving three variables and 90 indicators (reduced to 74 after validity testing), based on the Tawhidi String Relation (TSR) perspective. Data analysis was conducted using Factor Analysis to reduce the indicators and Partial Least Squares–Structural Equation Modeling (PLS-SEM) to examine causal relationships among the variables. The study involved 385 respondents consisting of employees, staff, and executives in Sharia Banking. The results show that Sharia compliance implementation has a positive influence on both the blessings of human resources and religiosity. Religiosity also has a positive influence on the blessings of human resources. In addition, Sharia compliance indirectly enhances the blessings of human resources through religiosity. This study highlights the importance of strengthening Sharia values implementation in banking products, transactions, and operations. Leaders are expected to serve as role models in applying an Islamic work culture in accordance with DSN-MUI fatwas and maqashid sharia. Support from shareholders and strengthening the role of the Sharia Supervisory Board are essential to ensure the consistent implementation of Sharia principles, thereby enhancing both spiritual and material blessings for human resources.
The Influence of Corporate Governance Mechanisms on Earnings Management and Earnings Volatility in The Indonesian Banking Sector Prisila Damayanty; Pintor S. Shine Patiro; Hendi Prihanto
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.v7i1.2039

Abstract

This study aims to analyze the effects of corporate governance mechanisms on earnings management and on earnings volatility in the Indonesian banking sector. The corporate governance variables examined include managerial ownership, institutional ownership, audit committee independence, audit quality, and the frequency of audit committee meetings. This study employs a quantitative approach using secondary data from audited financial statements of banking companies listed on the Indonesia Stock Exchange during the 2020–2023 period. The sample consists of 39 companies selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that corporate governance mechanisms significantly affect earnings management, with the frequency of audit committee meetings being the most dominant variable. In addition, earnings management has a significant positive effect on earnings volatility. This study strengthens agency theory and positive accounting theory by showing that corporate governance serves as a monitoring mechanism that reduces earnings management in the banking industry. The findings have implications for banks, regulators, investors, and academics in improving supervisory effectiveness and the quality of financial reporting.
Financial Technology and MSME Sustainability: The Mediating Role of Financial Literacy, Financial Inclusion, and Moderating Government Support Heri Mahyuzar; Awaludin Abid; Candra Prawira Budi Pamungkas
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.v7i1.2060

Abstract

This study examines how financial technology contributes to MSME sustainability by analyzing the mediating roles of financial literacy and financial inclusion and the moderating role of government support. While prior studies have largely emphasized the direct link between fintech adoption and MSME performance, less attention has been given to the capability-based and institutional mechanisms through which fintech generates sustainable outcomes. Drawing on Resource-Based Theory and Social Network Theory, this study applies an explanatory sequential mixed-method design by combining PLS-SEM analysis of survey data from 350 MSME actors in Kebumen, Surakarta, and Semarang with NVivo-based thematic analysis of semi-structured interviews. The findings reveal that fintech supports MSME sustainability primarily by strengthening financial literacy and financial inclusion, with financial literacy emerging as the more decisive mechanism for transforming digital financial use into sustainable business capability. However, government support does not significantly strengthen the effects of financial literacy and financial inclusion on sustainability, indicating that institutional assistance may remain ineffective when access is uneven, administratively complex, and poorly aligned with MSME needs. Theoretically, this study extends Resource-Based Theory by positioning financial literacy as a key capability that converts fintech and financial access into sustainability outcomes, while refining Social Network Theory by showing that external institutional support creates value only when it is accessible, relevant, and operationally aligned. Methodologically, the study contributes by integrating PLS-SEM and NVivo-based qualitative analysis to explain both statistical relationships and contextual mechanisms. The findings imply that MSME policy should move beyond general fintech adoption and financial access programs toward targeted digital financial literacy, productive financial inclusion, and need-based government support.
Driving Sustainable Performance in the Digital Era: The Roles of Big Data Analytics, Green Investment, and Green Transformational Leadership Yudhistira Adwimurti; Etty Murwaningsari; Mohamad Rohieszan Ramdan
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.v7i1.2064

Abstract

The global sustainability paradox highlights the gap between extensive investments in digital transformation and green initiatives and the limited achievement of Sustainable Development Goals (SDGs), particularly in emerging economies such as Indonesia. Prior studies have largely examined Big Data Analytics (BDA) and Green Investment (GI) separately, producing inconsistent findings and offering limited insight into the role of leadership as a contextual factor. This study aims to analyze the effects of BDA and GI on Sustainable Performance (SP) and to evaluate the moderating role of Green Transformational Leadership (GTL) in Indonesian non-financial listed companies. This research adopts a quantitative design using panel data from 741 firm-year observations over the 2023–2024 period. Data were collected from annual and sustainability reports and measured using a content analysis–based disclosure index that captures the extent and quality of sustainability-related information. The hypotheses were tested through panel regression with interaction terms to examine moderation effects. The results indicate that both BDA and GI have significant positive impacts on SP. Furthermore, GTL not only directly enhances sustainability performance but also strengthens the effects of BDA and GI, confirming its role as a quasi-moderating variable. These findings suggest that leadership is a critical mechanism in translating digital capabilities and environmental investments into tangible sustainability outcomes. This study extends the Natural Resource-Based View and Dynamic Capabilities Theory by demonstrating the catalytic role of environmentally oriented leadership. Practically, it emphasizes the importance of aligning digital strategy, green investment, and leadership development to improve corporate sustainability performance.
Training, Incentives, and Malaria Cadre Performance: Examining the Mediating Role of Work Motivation Jack Henry Syauta; Ricky Dwi Kurniawan
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.v7i1.2066

Abstract

Malaria remains a major public health challenge in Papua, where community-based control programs rely heavily on the effectiveness of malaria cadres. Although training and incentives are widely recognized as important human resource practices, previous findings regarding their influence on performance have been inconsistent, particularly in community health worker contexts. This study aims to examine the role of work motivation in explaining the relationship between training, incentives, and the performance of malaria cadres. A quantitative explanatory research design was employed using a census sampling approach involving malaria cadres participating in the PERDHAKI Malaria Program in Jayapura City. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings indicate that training and incentives positively contribute to cadre performance and also enhance work motivation, which subsequently supports improved performance outcomes. However, the mediating role of work motivation appears to be relatively limited, suggesting that cadre performance is influenced more strongly by direct structural and operational interventions than by indirect motivational mechanisms alone. This study contributes to the human resource management literature by demonstrating that the role of motivation as a mediator is context-dependent in community-based health programs. Practically, the findings highlight the importance of integrating field-oriented training, fair incentive systems, supervision, and motivational support to strengthen malaria cadre performance sustainably.

Page 23 of 40 | Total Record : 399

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