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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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Analysis of Live Music, Taste, and Product Diversity on Customer Satisfaction at Parewa Coffee Padang Yuni Candra; Mira Despika; Hafrizal Okta Ade Putra; Rahmat Rahmat
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.v4i1.481

Abstract

This study aims to determine the effect of live music, taste and product variety on customer satisfaction at Parewa Coffee Padang. The research method used is descriptive quantitative. The sample in this study amounted to 100 respondents, with purposive sampling technique. The data analysis technique used is multiple linear regression, t test, f test, and the coefficient of determination. The results of the t-test were carried out partially with the live music variable, taste and product variety having a significant effect on Parewa Coffee customer satisfaction. the results of the f test variable live music, taste and product variety have a significant effect on customer satisfaction Parewa Coffee, while the results of the coefficient of determination are found in the Adjusted R-Square value of 23.0%
Optimizing the Use of Social Media and Digital Technology to Market Insurance Products and Services Mulawarman Mulawarman; Robidi Robidi; I Nyoman Winata; Erizal Erizal
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.v4i1.486

Abstract

This study aims to examine the ability of insurance marketers in insurance companies to develop selling methods on social media using a set of today's technologies. The social media used is Facebook. WhatsApp, LineApps and Youtube. While the devices used for testing are smartphones, mobile phones, laptops and tablet computers. Using the survey method, the results show that marketers access social media using laptops and smartphones. The most popular social media for promoting, marketing and selling insurance products and services is WhatsApp.
Policy Implementation of The Utilization Priority of Village Fund for Village Development in Bone Regency, South Sulawesi Province Andi Syarif Hidayatullah Aksa; I Nyoman Sumaryadi; Hyronimus Rowa
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.v4i2.489

Abstract

This study aims to analyze the implementation and utilization of village fund for village physical facilities and infrastructure in Barebbo, Bone regency, South Sulawesi province. This is a qualitative descriptive study that involves data collection techniques of in-depth interview, documentation, and field observation. When data were collected, the analysis was performed consist of data reduction, data display, and conclusion drawing. The results demonstrate how the implementation of village government in Bone regency complies to the applicable policies issued by national government. The implementation mechanism of Village Fund in Bone Regency for physical facilities and infrastructure passes through several steps, namely village development plan, priority setup, implementation of development program, monitoring and evaluation. However, participation of local community is just for a formality, whereas decision making is still dominated by village head and officials. Village Fund is, however, not utilized and distributed transparently and accountably, and involve active participation of the village community when performing priority setup and supervision of development program. The physical facilities and infrastructure are, in general, made up by the village government quite functionally and finally generate positive feedback from local community and, however, are still in a lower level of sustainability.
Policy Implementation for Handling The Covid-19 Pandemic in DKI Jakarta Province Mu’ammar Mu’ammar; Dyah Poespita Ernawati
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.v4i1.490

Abstract

The purpose of writing this research is to identify and analyze the implementation of policies for handling the Covid-19 pandemic in the DKI Jakarta Province, and to analyze the work structure to overcome the inhibiting factors rather than the implementation of DKI Jakarta Provincial Government policies in the context of funding. This study was designed using 4 indicator dimensions, namely: communication, resources, disposition and bureaucratic structure. The method used is qualitative-descriptive which produces descriptive data in the form of speech or writing and behavior that can be observed from people (subjects), the techniques used to collect data are: observation, interviews, documents, and audio-visual material by testing the validity data through triangulation methods based on sources, methods, and theories. The informants in this study were Deputy Chairperson of the DKI Jakarta Provincial DPRD H. Misan Samsuri, Heri Kurniawan Head of BPK RI Representative for DKI Jakarta Province, Maria Margaretha Head of DKI Jakarta Provincial Social Service, Sigit Wijatmoko Plt. Head of DKI Jakarta Provincial Communication and Information Service, H. Nuri Thahir Community Leader, H. Jamal Hasrin Community Leader, and Syarif Darmawan Jakarta Youth Leader. Based on the results of this study, it can be concluded that overcoming the Covid-19 pandemic is an effort that requires the cooperation and seriousness of the government to mobilize all available resources at all costs. In addition to improving management, human resources and coordination, it is also important to put aside political factors first. Efforts to adjust the law must be maximized simultaneously with law enforcement efforts.  
Work Motivation and Work Discipline on The Performance of Grab Drivers in Palembang Su’aidy Su’aidy
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.v4i1.492

Abstract

The research objective was to examine the influence of work and work motivation disciplinary variable on the performance of Grab Palembang drivers. Population In this study, the number of Grab Palembang drivers cannot be known certainty. The number of samples used was 96 drivers and was determined using Slovin formula. The sampling technique uses accidental sampling. The data type is primary where the data collection method uses a questionnaire given to the driver faced. Data analysis techniques include multiple linear regression, t test, F test and coefficient of determination (R2). The result of data analysis shows that motivation and work discipline have a significant effect on the performance of Grab Palembang drivers, both partially and simultaneously. The coefficient of determination (R2) is 0.337 which means that the independent variables consist of work motivation and Work discipline affects the performance of Grab Palembang drivers by 33.7%. the remaining 66.3% is influenced by other variables.
Analysis of Financial Performance at Cooperative : The role of Liquidity and Profitability Ratio Mufida Amalia
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.v4i1.493

Abstract

Assessment of the financial performance of a financial institution can use financial report analysis. With the aim to know how big the financial performance is at the Al hudori Cooperative Prabumulih branch is in good health. This financial performance is reviewed through an analysis of the ratio finances. In this study, researchers used descriptive analysis approach quantitative. Taking research subjects at the Al hudori Cooperative branch of Prabumulih While the object the research taken is the annual report of the Al hudori Cooperative branch of Prabumulih starting from the period 2020–2022 Research conducted shows that the Liquidity Ratio is of the Current Ratio typeprovide quite healthy results for its financial performance, and provide results of financial performanceunhealthy on the type of cash ratio. Profitability Ratio as measured by the type of Return on Equity (ROE)provide results of financial performance in unhealthy conditions, in the type of Return on Assets(ROA) providesfinancial performance results in a fairly healthy condition, and Net Profit Marginwhich provides financial performance results in a very healthy condition. With Thus the results of the financial performance analysis on the financial reports of the Prabumulih branch of the Al Hudori Cooperative throughi nancial ratio analysis is quite good even though the performance of cooperatives experiences every year decline and fluctuation.
The Association of Exchange Rate, Foreign Debt and Bankruptcy Risk On Hedging Decisions During the Pandemic Aulia Ramadina Salsabila; Widya Rizki Eka Putri; Ratna Septiyanti; Sari Indah Oktanti Sembiring
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.v4i2.499

Abstract

This study aims to provide empirical evidence on the association between exchange rates, foreign debt, and bankruptcy risk on hedging decisions during a pandemic. The subjects of this research are Conventional General Banking companies registered with the Financial Services Authority (OJK) in 2020 and 2021. The hypotheses are tested using multiple linear regression analysis. Hedging is measured using the value of derivative instruments reported in the banks' financial statements. The test results in th is study indicate that the exchange rate proxies by the mid-rate at the closing price of the rupiah exchange rate against the US dollar has no relationship with hedging decisions because the exchange rate fluctuations during the pandemic are still within reasonable limits according to the assumptions of the Ministry of Finance. Meanwhile, the results of the test of foreign debt measured by the ratio of foreign currency debt to total debt and bankruptcy risk measured by the Altman Z- score model have a relationship with hedging decisions because hedging decisions will be important to reduce the risk of changes in the value of foreign debt, and firms experiencing bankruptcy risk will implement hedging strategies to mitigate financial risk and protect the firm from significant losses.  
Student Decision Choosing Management Program at Sekolah Tinggi Ilmu Ekonomi Tuah Negeri Meri Yanti; Naswa Harika; Yosefine Indria Angreini
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.v4i2.529

Abstract

Sekolah Tinggi Ilmu Ekonomi Tuah Negeri has to constantly put first professionalism when pursuing its mission to advance higher education. Obviously, every effort is made to ensure that this educational institution is accepted by the community. Observing the increasing interest of prospective students is a top priority. Examining this is crucial because it relates to the expansion of postsecondary education as the nation's primary mode of instruction. This study will examine the influence of product, price, location, and advertising on students' selection of Sekolah Tinggi Ilmu Ekonomi Tuah Negeri. Students from the Management Programme contribute to the population of the study. Using the Leedy formula, one hundred respondents comprise the sample. Utilizing the confidence sampling technique, the sample is determined. Utilizing the Classical Assumption Test to analyze data. All of the evaluated factors had a significant impact on the selection of Sekolah Tinggi Ilmu Ekonomi Tuah Negeri by students.
The Influence of Utilizing Accounting Information Systems On Managerial Performance at BPJS Kesehatan Bandar Lampung Branch Office Aulia Gusmiarni; Sudrajat Sudrajat
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.v4i2.531

Abstract

High inflation in Lampung Province in the second quarter of 2022 had an impact on people's lives. This affects the priority scale of needs that must be met by the community. The Bandar Lampung BPJS Kesehatan subsidiary is one of the affected organizations. Based on the December 2022 target achievement report, it was announced that the achievement of interests was below the previously set target. As operational actors, employees play an important role in achieving goals. Having an optimal accounting information system can produce good productivity. This research was conducted at the BPJS Kesehatan Bandar Lampung branch. The method of determining the research sample is based on saturated sampling technique, where the sample is 83 employees. The questionnaire is used as a research tool, by utilizing data analysis techniques such as data quality testing, statistical testing, and hypothesis testing. The results showed that the use of accounting information systems had a positive effect on improving the management efficiency of BPJS Kesehatan employees in the Bandar Lampung branch.
Analysis of the Application of Accounting Based on PSAP Number 13 at the UPTD Pasar Prabumulih Health Center Bayu Dharmaraga Alkahfi
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.v4i2.532

Abstract

Pasar Prabumulih Health Center is a regional public service agency that is required to carry out accounting and prepare financial reports in accordance with Government Accounting Standards (PSAP) No. 13. The purpose of this study was to determine the application of accounting at the Pasar Prabumulih Health Center. Types and sources of data are primary data and secondary data collected through interviews and documentation techniques. In this research, the writer uses descriptive method. The results of this study indicate that the Pasar Prabumulih Community Health Center has not fully implemented Financial Reporting Standards (PSAP) No. 13, the basis for accounting records and cash management is in accordance with PSAP, but at the summary stage there was a mistake where PPK Puskesmas did not journalize used inventory expenses. Then in the operational report there are unrecorded expenses so that the expenses do not show their true value, the same goes for reports on changes in equity because there are unrecorded expenses there is a misstatement report. As for the notes on the PPK Puskesmas financial reports, they haven't made them yet, but for the realization reports, reports on excess budget balances, cash flow reports, they are in accordance with PSAP No. 13.  

Page 28 of 40 | Total Record : 399

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