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Contact Name
Astri Ayu Purwati
Contact Email
astriayu90@gmail.com
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Journal Mail Official
invest.almatani@gmail.com
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Jalan Karya 2 Pasir Putih, Perum Peputra Raya Blok Y 369. Pekanbaru, Indonesia
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Kota pekanbaru,
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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
Performance Of Village Equipment In Management Of Village Funds For 2021 Budget In Sungai Nilau Village Sungai Manau District Merangin District Jambi Province Candra Andika; Hadi Prabowo; Prio Teguh
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.v4i2.632

Abstract

The focus of this research is to look at the Performance of Village Apparatus in the management of Village Funds in Sungai Nilau Village, Sungai Manau District, Merangin Regency, and determine strategies that should be carried out to Improve Village Apparatus Performance in Village Fund Management in Sungai Nilau Village, Sungai Manau District. The research uses theory by Agus Dwiyanto related to performance indicators, then conducts a SWOT analysis and Osborne and Plastric litmus tests to determine strategies. This research uses qualitative methods with a descriptive approach. In collecting data, researchers conducted observations, interviews and collected documents about the performance of Village Apparatus in Village Fund Management in Sungai Nilau Village. The results showed that the Village Apparatus Performance in Village Fund Management in Sungai Nilau Village was not optimal. There is still a lack of productivity, service quality, and responsibility for the resulting activities, due to the lack of competence and expertise of village officials in managing the Village Fund. Then the availability of limited human resources, limited financial resources and limited infrastructure and equipment.
Tourism Management In Increasing Regional Genuine Income In The Province Of The Special Capital Region Of Jakarta (Study During The Covid-19 Pandemic) Risnawati Risnawati; Hadi Prabowo; Hyronimus Rowa
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.v4i2.633

Abstract

The main purpose of this research is to determine the effect of quality of service, brand image, customer experience and customer satisfication on consumer loyalty. Consumer loyalty is consumer loyalty to the company, brand or product. Object of this research is customers who bought at PT. Kertajaya Utama Pekanbaru. Sampel used in this research is 100 customers who bought at PT Kertajaya Utama Pekanbaru. Sampling method used is purposive sampling. Methods of data analysis is multiple linear regression with SPSS. Independent variable is quality of service, brand image, customer experience and customer satisfication. The dependent variable is onsumer loyalty. This research adduce that quality of service, brand image, customer experience and customer satisfication has positive significant effect on purchasing decisions.
The Influence Of Islamic Boarding School Accounting Understanding, HR Competence And Islamic Boarding School Accountability Training On Islamic Boarding School Financial Accountability Burhan Burhan; Nanda Suryadi; Arie Yusnelly; Sindi Yulianti
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.v4i2.641

Abstract

The purpose of this study was to determine the effect of Islamic boarding schools' accounting understanding, HR competence, and Islamic boarding school accounting training on the financial accountability of Islamic boarding schools. While the population used in this study were all Islamic boarding schools in Rokan Hulu Regency, totaling 36 Islamic boarding schools. The samples in this study were Islamic boarding school managers such as foundation leaders, school principals, treasurers and principals, so that 68 respondents were obtained using a purposive sampling technique. The data used are primary and secondary data. The data analysis technique used in this study is to use the Partial Least Square (PLS) approach with the SmartPLS 4 software tool to examine the relationship between variables. The test results show that: Islamic Boarding School Accounting Understanding has a positive and significant effect on Islamic Boarding School Financial Accountability in Rokan Hulu District, HR Competence has no significant positive effect on Islamic Boarding School Financial Accountability in Rokan Hulu District, and Islamic Boarding School Accounting Training has a significant positive effect on Financial Accountability of Islamic Boarding Schools in Rokan Hulu District.
Analysis of Internal Control System in Cash Receipt at PT Angkasa Migasindo Batu Raja Yulita Eka Fitri
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.v4i2.644

Abstract

Cash is one of the assets that has an important role in the development of the company. Cash important because it is the most liquid assets (liquid). In an effort to protect cash from theft and misuse, the company must have an internal control system over cash from the time it is received until it is deposited in the bank. PT Angkasa Migasindo Baturaja is a company engaged in the field of LPG gas. In carrying out its operational activities there are always transactions cash. Therefore, the company needs an internal control procedure for cash receipts. This study aims to determine the effectiveness of internal control of cash receipts at PT Angkasa Migasindo Baturaja. The research method uses analytical methods descriptive. The test results show that the cash receipts internal control system has been effective, contrary to the internal control of cash disbursements. While the expenditure internal control system cash is not yet effective, because there are still elements of internal control within the company that have not fully carried out, including the placement of cashiers in the same room as other employees, cash in hand and the cashier is not insured, bank reconciliation is not done by the inspection internal audit, and the check stamp held by the check maker, which should be by the accounting department for control.  
The Influence of Western Culture on The Behavior of Z Generation Sitti Rahmah; Virna Museliza; Ratna Nurani; Devi Deswimar
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.v4i2.645

Abstract

This study aims to determine the influence of Western culture on the behavior of Generation Z in the city of Pekanbaru. And to find out that Western culture can influence the behavior of Generation Z in the city of Pekanbaru. The hypothesis was tested with a Simple Linear Regression Test, Partial Test Validity Test The results of his research based on statistical testers using the partial t test, showed that it had a t count value of 5.437> and T table 1.695 with a significance value of 0.000, namely (5.437> 1.695). So it can be concluded that Ho is rejected and Ha is accepted, meaning that Western Culture has a significant effect on Generation Z behavior in Pekanbaru city, meaning that if Western Culture advances, then Generation Za behavior will also change. Western Culture Variables have a positive and significant effect on the Behavior of Generation Z in the city of Pekanbaru with the appropriate significance value. There is a strong relationship between Western Culture on the Behavior of Generation Z in Pekanbaru City,
Acquisition Of Source And Use Of Capital Work By Analyzing Financial Report Ni Made Sri Ayuni; I Gusti Ngurah Kadek Hardiana Putra
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.v4i2.681

Abstract

This study aims to determine the sources and uses of working capital by analyzing the financial reports of the Padang Bulia Traditional Village LPD. The data used in this study are balance sheet data and financial reports obtained directly from the Padang Bulia Traditional Village LPD. This research method is a horizontal method used to compare company financial reports from different years, namely the 2018- 2022 period. Analysis of sources and uses of working capital is a very important financial analysis for companies/business entities. The results of this analysis show that the analysis of the sources and use of working capital LPD Padang Bulia Traditional Village for the 2018-2022 period has been effective and efficient with increases and decreases in working capital must be the same in reports on changes in working capital, reports on sources and use of working capital, liquidity ratios and working capital turnover ratio.
Investment Decisions And The Factors That Affect Them Mardiatun Ramadhani Purba; Debbi Cynthia Ovami; Haidir Lubis
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.v4i2.691

Abstract

This research aims to analyze the factors that influence company investment decisions. This research is quantitative research using statistics. The statistics used can be descriptive and inferential/inductive statistics. Data collection techniques use secondary data obtained from the publication of financial reports on mining companies on the Indonesia Stock Exchange. Data analysis techniques were carried out to determine the influence of the relationship between independent variables on the dependent variable using simple linear regression analysis. Data management is carried out with the help of application programs computer SPSS 22 for windows. The research results found that where the significance level is greater than 0.05, which means Ha is rejected, so it can be said that cash flow,leverage, liquidity, sales growth and company size do not influence simultaneously. Thus, the Ha hypothesis6 which states that cash flow,leverage, liquidity, sales growth and company size have no influence on investment decisions and are rejected.  
Leadhership and Team work On Employee Performance Pada Bank BRI KCP Unit Blimbing Malang Yuyuk Liana; M. Ridlo Arifki; Ali Lating; Taufik Djafri
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.v4i2.693

Abstract

This study aims to analyze the influence of leadership and teamwork on employee performance. The population in this study is Bank BRI KCP Unit Blimbing Malang, which operates in the banking sector. The samples were taken using a random sampling technique, with a total of 32 respondents, the data analysis technique used is multiple linear regression analysis with SPSS. The results of this study indicate that the leadership variable affects employee performance and the teamwork variable affects employee performance.
The Influence of IT Leadership on Business Continuity: Analysis of the Role of Digital Governance in Increasing Company Competitiveness Muhammad Fauzan Nur Adillah; Hanif Fakhrurroja
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.v4i2.704

Abstract

This research aims to explore and analyze the influence of leadership in Information Technology (IT) on company business continuity with a focus on the role of Digital Governance in increasing competitiveness. Using qualitative literature study methods, this research details the background to the importance of digital transformation in the modern business context, as well as investigating the key role played by IT leadership in guiding organizations towards digital success. The data and research objects involve analysis of texts and scientific literature that includes various sources and frameworks related to IT leadership and Digital Governance. It is hoped that the results of this research will provide a deeper understanding of how effective IT leaders can influence a company's business continuity through the application of Digital Governance principles, which in turn will increase the company's competitiveness in the digital era.  
The Role of the Board of Commissioners and Audit Committee in Influencing the Financial Performance of Banks Listed on the Indonesian Stock Exchange (IDX) Sarah Febiola; Riri Mayliza; Lola Fitria Sari
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.v4i2.707

Abstract

This research aims to determine the influence of the board of commissioners (DK) and audit committee (KA) on the financial performance of those listed on the Indonesia Stock Exchange in 2018-2022. The years used in this research are five years, starting from 2018-2022. Samples were taken using the purposive sampling method. A population of 43 companies listed on the Indonesian Stock Exchange obtained 33 companies as samples with an observation period of five years (2018-2022). Data were analyzed using panel data regression. Based on the results of data analysis, it was concluded that the board of commissioners had no positive and insignificant effect on financial performance and Audit Committee has a positive and significant effect on financial performance.