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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 399 Documents
Improving Sales Performance Through Shapping Ambience Interaction Dian Triyani; Elisabeth Rotua Simamora
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.v7i1.2179

Abstract

Despite the recognized importance of relationship capability in improving salesperson performance, previous studies have reported inconsistent findings regarding its direct contribution to sales outcomes. This study addresses this gap by proposing shaping ambience interaction as a mediating mechanism that explains how relationship capability is translated into superior salesperson performance. Drawing on Service-Dominant Logic and*Interaction Theory, this study develops and empirically tests a comprehensive model linking relation capability, shaping ambience interaction, sales adaptiveness, sales innovativeness, and sales performance. Data were collected from 400 pharmaceutical salespeople in Indonesia using a structured questionnaire and analyzed using Structural Equation Modeling (SEM) with AMOS. The results demonstrate that relation capability significantly enhances shaping ambience interaction, which subsequently improves salesperson performance both directly and indirectly through sales adaptiveness and sales innovativeness. Among the proposed relationships, shaping ambience interaction emerged as the central mechanism connecting relational capability with salesperson outcomes, while sales adaptiveness exerted a stronger influence on performance than sales innovativeness. These findings extend Service-Dominant Logic and Interaction Theory by introducing shaping ambience interaction as a key interaction-based capability that bridges relational resources and salesperson performance. The study also provides practical implications for pharmaceutical companies seeking to strengthen sales effectiveness through relationship-oriented capability development and customer-centered interaction strategies.
Developing BSI Agent Networks to Strengthen Islamic Banking Financial Inclusion: Insights from an Analytic Network Process Study Ismul Fakhri Lubis; Azhari Akmal Tarigan; Andri Soemitra; Muhammad Rizal; Kaswinata Kaswinata
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.v7i1.2264

Abstract

This study examines strategies for developing Islamic banking financial inclusion services through Bank Syariah Indonesia (BSI) Agents as extended outlets for reaching underserved communities. Despite Indonesia’s large Muslim population, the outreach and service quality of Islamic banking remain limited compared to conventional banks, driven by human resource constraints, unattractive incentive structures, limited product and service features, aggressive competition from conventional bank agents, and inadequate infrastructure in remote areas. To address these challenges, this study employs the Analytic Network Process (ANP) using a qualitative approach based on expert judgment. Primary data were collected through in-depth interviews with five expert informants comprising academics, BSI practitioners, and regulators. Data collection involved observation, interviews, questionnaires, documentation, and literature review, and the analysis was conducted using the Super Decisions software. Kendall’s Coefficient of Concordance (W) was applied to assess the level of agreement among experts. The results indicate that the most critical constraints are low employee awareness, limited agent competence, unattractive incentive structures, and infrastructure limitations in remote areas. Priority solutions include increasing dedicated human resources for agent management, integrating agent performance into key performance indicators (KPIs), expanding product and service features, and strengthening below-the-line promotion. At the strategic level, the findings highlight the importance of strengthening human resources, developing robust and user-friendly digital agent platforms, and implementing cluster-based agent management. The Kendall’s W values indicate a moderate level of expert agreement, supporting the robustness of the ANP results. This study contributes to the literature on Islamic banking and financial inclusion by providing empirical, strategy-oriented insights into the development of agent-based Islamic banking services. The findings offer practical implications for banks, regulators, and policymakers seeking to strengthen inclusive, sustainable, and competitive Islamic banking ecosystems
Regulations on The Distribution of Special Autonomy Funds Samuel Saflessa; Baharullah Akbar; Irawan Irawan; Petrus Polyando
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (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.v4i1.421

Abstract

Twelve years since the enactment of Law Number 21 of 2001 concerning special autonomy for the Province of Papua and specifically the Province of West Papua since 2008 based on Law Number 35 of 2008 (State Gazette of the Republic of Indonesia Number 4151) which has been amended into Law Law Number 35 of 2008 Number 112, Supplement to the State Gazette of the Republic of Indonesia Number 4884, it turns out that it has not been able to prosper the people of West Papua. In fact, with abundant natural resources, Papua should be able to improve the economy and welfare of its people. Since the 2008-2019 period, the provision of special autonomy funds for the Province of West Papua which has reached IDR 30.27 trillion has not made a significant change for the people. With a reality like this, if the government does not take appropriate anticipatory steps to improve the economy and welfare of the people of West Papua, it will greatly open up opportunities for the people of Papua and West Papua to sue the government as a result of the unsuccessful implementation of the special autonomy that has been enforced in the easternmost province of Indonesia.
The Strategy of Ali Musri Semjan Putra in the Management of Bermanhaj Salaf Islamic Educational Institutions Kardina Engelina Siregar; Ali Musri Semjan Putra
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (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.v4i1.427

Abstract

The management strategy of Islamic educational institutions is something that must be owned by every Islamic educational institution, this aims to plan, advance, control, and evaluate the vision and mission of the institution. Islamic educational institutions must be able to build a generation of Muslims who are strong, master science, technology and have noble character. To achieve this goal, Islamic educational institutions must be optimally managed with relevant strategies. Islamic educational institutions with the salaf manhaj are currently growing rapidly and are in great demand by the public, of course this is interesting to discuss. Manhaj salaf refers to the fundamental principles of Islam, namely the Qur'an and Sunnah, the traditions of the Prophet and the Salafush Salih with jargon returning to the Qur'an and ash-Sunnah in accordance with the understanding of friends and tabi'in circles. One form of implementation of salafiyah da'wah in society is the existence of Islamic educational institutions that have the salaf manhaj, so that students get Islamic knowledge and culture in accordance with the salaf manhaj. Ali Musri Semjan Putra is someone who has the competence, knowledge and experience in pioneering, establishing and managing Islamic educational institutions with manhaj salaf. There are several Salaf-based Islamic educational institutions under his guidance, namely: Imam Syafii Islamic Boarding School (STDIIS) Jember, Dar el-Iman Padang Foundation, West An-Najiya Foundation, Makassar Ibnul Qoyyim Foundation, Yogyakarta Ar-Raudhoh Foundation, The Imam Syafii Genteng Banyuwangi Foundation, the Fathul Barry Indonesia Foundation, the Imam Asy Syafii Pekanbaru Scholars Foundation. The strategy implemented by him provided change and progress for these Islamic educational institutions, so that they could develop, advance da'wah and Islamic law, assist government programs in terms of education, namely educating the life of the nation and forming human beings with character. This research is a character study with a type of descriptive qualitative field research. The Salaf-based Islamic Education Institutions studied focused only on the Scholars Foundation of Imam Asy Syafii Pekanbaru. The results of this study describe the relevant and visionary strategy of Ali Musri Semjan Putra in managing Islamic educational institutions with the Salaf manhaj.
Analysis Of Profitability, Good Corporate Governance And Audit Quality On Audit Delay Ni Kadek Ayu Trisnadewi; Ni Luh De Erik Trisnawati; Riana Dewi Kartika
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (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.v4i1.430

Abstract

This study aims to determine the effect of financial performance on stock prices in This study aims to determine the Effect of Profitability, Good Corporate Goernance Structure, and Audit Quality on Audit Delay in Manufacturing companies on the Indonesia Stock Exchange (IDX) which provide audited financial report data by accessing and downloading the official website of the Indonesia Stock Exchange via the website www.idx. co.id. The sampling technique used in this study was carried out by purposive sampling. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The total population that researchers used in this study were 168 companies. The data analysis technique used in this study starts from . Classical Assumptions Test. This study conducted normality, heteroscedasticity, and multicollinearity tests using the SPSS for windows version 25. After that, Descriptive Analysis was carried out. This study shows the results that the first hypothesis, namely profitability has a significant negative effect on audit delay. The second hypothesis is that the structure of good corporate governance has a significant negative effect on audit delay and has been verified. The third hypothesis is that audit quality has a significant negative effect on audit delay. Furthermore, the hypothesis proposed in this study, namely profitability, good corporate governance structure and audit quality have a significant effect on audit delay tested for truth.
The Effect of Compensation and Competency on Employee Performance At The Production Department Of PT. FCC Indonesia Agung Prayogo; Asep Jamaludin; Nandang Nandang
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (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.v4i1.433

Abstract

This study aims to describe how the influence of compensation (X1) and Competency (X2) as independent variables on employee performance (Y) as the dependent variable in the Production Department of PT FCC Indonesia. Verifiatively, the aim is to test the hypothesis by calculating statistics about the effect of compensation and Competency on employee performance. This study used descriptive quantitative methods, and data were collected by distributing questionnaires to 155 respondents from employees of PT FCC Indonesia througha simple random sample. Data analysis was carried out using path analysis and the help of the SPSS application. The results show that the compensation, Competency, and employee performance variables have good scores descriptively. Verifiatively, there is a partial effect of compensation on employee performance and a partial effect of Competency on employee performance.
The Effect of Transformational Leadership Style and Work Communication on Employee Performance in Molding Department PT. FCC Indonesia Farhabi Ahmad Noor; Asep Jamaludin; Nandang Nandang
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (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.v4i1.434

Abstract

This study aims to determine the effect of transformational leadership and the effectiveness of work communication on the performance of PT FCC Indonesia's employees at the Molding Department. The research design used a quantitative approach by collecting data through distributing questionnaires. The sample in this study were 99 employees of the Molding Department of PT FCC Indonesia. Methods of data analysis using Multiple Regression analysis assisted by SPSS 26. The results showed that Transformational Leadership Style has a partially significant effect on Employee Performance, Work Communication partially has a significant effect on Employee Performance, Transformational Leadership Style has a greater influence on Employee Performance than Work Communication and Transformational Leadership Style and Work Communication simultaneously have a significant effect on Employee Performance.  
Z Score Comparative Analysis of Tourism, Restaurant and Hotel Sub-Sector Companies Listed on The Indonesia Stock Exchange Before and After The Implementation of The Covid-19 Vaccine Policytittle Chairun Amallia; Widya Rahmawati; Trio Candra Yoga; Likanopa Syentia
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (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.v4i1.440

Abstract

The purpose of this study was to determine the impact of vaccine policy implementation on financial performance in terms of the Z-Score value of Tourism, Restaurant and Hotel sub-sector companies listed on the Indonesia Stock Exchange. This type of research is descriptive (descriptive research). The sampling technique in this study was a purposive sampling technique. The sample in this study are Tourism, Restaurant and Hotel Sub-Sector Companies listed on the Indonesia Stock Exchange which issue financial reports for 2020-2021. This study uses secondary data, namely annual financial reports. The analysis technique used is an event study which aims to analyze the differences in the company's Z-Score before and after the Covid-19 Vaccine Policy. The results of this study showed that there was no significant difference in the z score of the tourism, restaurant and hotel sub-sector companies before and after the Covid-19 vaccine policy.
Strategy PD. Market Jaya in Strengthening Food Security at DKI Jakarta Province Arief Nasrudin; Rizari Rizari; Ahmad Averus Toana
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (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.v4i1.451

Abstract

The issues raised in this study are related to the strategy of the Pasar Jaya Regional Company in strengthening food security in DKI Jakarta Province. So far, it seems that the fulfillment of food needs has not been effective in increasing the production capacity and distribution of food which is increasingly limited. This causes food instability between regional needs and fulfillment. The reality faced is that the supply of food production continues to increase from year to year, in line with the increasing population growth in the capital city of the State of Indonesia. The research method used is descriptive method with a qualitative approach. The use of this method is intended to systematically realize the facts, and the characteristics of objects and subjects from empirical observations that are carried out correctly by taking into account the various problems related to the strategy of the Pasar Jaya Regional Company in strengthening food security in DKI Jakarta Province. The results of the study indicate that the strategy of the Pasar Jaya Regional Company in strengthening food security in DKI Jakarta Province which continues to grow and develop was stated by Jones (1994: 296) that the Pasar Jaya Regional Company has not been effective in strengthening food security with its pillar activities which include; organization, interpretation, and application to provide benefits for regional economic development by increasing the distribution of food and regional original income for the general public.
The Effect of Content Marketing and Personal Selling on Purchase Intention at Roti Romi Medan Nindya Yunita; Ahmad Fadlan
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (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.v4i1.456

Abstract

ABSTRACT The development of digital technology, which is currently increasing rapidly, provides many conveniences that provide new opportunities in various aspects, especially in world marketing. One of the uses of technology that can be used by businesses to market their products is the use of social media. This study aims to determine the effect of using social media using content marketing and personal selling on purchase intentions at Roti Romi Medan. The type of research used is descriptive quantitative research and the nature of this research is explanatory research. The sampling technique in this study is a non-probability sampling technique. Sampling was done by accidental sampling, namely as many as 99 respondents. Data were analyzed with SPSS. The results of the study prove that content marketing and personal selling both partially and simultaneously have a positive and significant effect on purchase intention.