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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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The Influence Of Profitability Ratio, Leverage and Capital Intensity Ratio on Tax Avoidance Practices In Manufacturing Companies Listed On The IDX For The Period 2016-2020 Tangkas Putra Kencana; Tutut Dewi Astuti
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.v4i2.708

Abstract

Tax avoidance practice is the act of organizing financial or business transactions to reduce tax liabilities legally without violating applicable tax laws. Testing the effect of profitability, leverage, and capital intensity ratio (CIR) on tax avoidance practices is the purpose of this study. The object of this research was conducted in the basic and chemical sub-sector manufacturing industries listed on the IDX in the 2016-2020 period. The sample used was 70 companies for five years with 184 companies observed. The technique of taking the sample uses purposive sampling whose method uses multiple linear regression. The type of data is secondary data such as financial and annual reports downloaded from the idx.co.id page and the company's official website. The results of this study show that the variables of profitability, leverage, and capital intensity have a positive influence on tax avoidance practices.
Analysis of Determinants of Stock Returns Based on Liquidity and Profitability in Manufacturing Companies Listed on the IDX for the Period 2017-2022 Ida Ayu Putu Megawati
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.v4i2.710

Abstract

This research is a quantitative study that aims to determine and analyze the effect of liquidity and profitability on manufacturing companies listed on the IDX for the 2017-2022 period. In business activities, of course, it is necessary to analyze the condition of the company to predict future stock prices so that expectations of high returns can be achieved. When analyzing the financial statements of a company, it can be done in various ways, one of which is by calculating the desired ratios. The research population was 26 companies with a sample of 11 companies where the method used was purposive sampling method. Utilizing secondary data types and using quantitative methods, the data will be processed using the SPSS program. Based on the results of the t test research proves that liquidity partially has a significant effect on stock returns with a significant value of 0.009 < 0.050 and tu 2.757> t el 2.02108, profitability partially has a significant effect on stock returns with a significant value of 0.009 < 0.050 and tu -2.751 < t el 2.02108. The results of the F test research prove simultaneously that liquidity and profitability have a significant effect on stock returns with a significant value of 0.036 < 0.050 and tu 2.852> t el 2.61.  
Transformational Leadership and Work Competence: A Path to Enhanced Employee Performance Rahayu Noviany Kuswandi; Asep Jamaludin; Nandang Nandang
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.v5i2.868

Abstract

The aim of this research is to analyze the influence of transformational leadership style and work competency on employee performance. The research method used is quantitative research with associative research type. The population in this study were all employees of the PPIC Dept. PT XYZ with a total research sample of 70 employees. The sampling technique uses saturated samples and uses collection techniques with observation instruments, questionnaires and interviews. Then the data was analyzed using multiple linear regression analysis using SPSS version 29 software. The results of the research partially showed that transformational leadership style had no significant influence on employee performance and work competency had a significant influence on employee performance. The research results simultaneously show that transformational leadership style and work competency have a significant effect on employee performance. The implication of this research is that it is necessary to improve employee performance, develop programs, train and improve leadership systems.
Financial Literacy and Love of Money as Determinants of Gen Z Students’ Personal Financial Management: The Mediating Role of Financial Self-Efficacy Ni Wayan Novi Budiasni; Kadek Arik Darmayanti
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.v6i2.963

Abstract

The purpose of this study was to examine the effects of Financial Literacy, Love of Money, and Financial Self-Efficacy on Personal Financial Management among Gen Z students at the Satya Dharma College of Economics, with Financial Self-Efficacy as a mediating variable. The study utilized 20 indicators and involved 100 respondents. The results indicate that Financial Literacy positively affects both Personal Financial Management and Financial Self-Efficacy. Additionally, Financial Self-Efficacy positively influences Personal Financial Management and acts as a mediator between Financial Literacy and Personal Financial Management. Furthermore, Love of Money positively affects Financial Self-Efficacy; however, it does not have a positive effect on Personal Financial Management either directly or through Financial Self-Efficacy mediation.
The Marketing 4.0 Strategy for Laying Duck Farmers in Padangbulia Village Ni Luh Nurkariani; Putu Yuma Siska Osela
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.v6i1.966

Abstract

Over time, there have been several significant developments in the laying duck farming industry. Accessibility and the availability of raw materials are the main driving factors behind the growth of this sector. The aim of this research is to explore the various marketing strategies employed by laying duck farmers in Padangbulia Village. This study uses a qualitative methodology and falls under a phenomenological research approach. It aims to produce written or verbatim data from informants and observed behaviors. Both primary and secondary data sources were used. The research subjects were laying duck farmers. Data collection techniques included interviews and documentation. Data analysis involved data collection, reduction, presentation, and conclusion drawing/verification. No specific packaging methods were used. When egg prices increase, farmers are required to boost their production to meet customer demand, which may lead to a shortage of duck eggs.
Analysis of the Influence of the Tourism Industry Sector on Local Original Income in Karo Regency in 2018-2023 Nadila Huswatun Hasanah; Ahmad Fadlan; Rahmad Sembiring
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.v6i1.1171

Abstract

The purpose of this study is to examine how the number of visitors to Karo Regency and the number of tourist attractions impact Regional Original Income (PAD) in Karo Regency during the 2018–2023 period. The secondary data used in this study was obtained from the Central Statistics Agency (BPS) and the Karo Regency Tourism Office. To determine the influence of the independent variables on the dependent variable, both partially and simultaneously, descriptive analysis and multiple linear regression were employed. The results indicate that the number of tourist attractions and the number of tourists have a significant simultaneous effect on PAD, with a coefficient of determination (R²) of 0.85, meaning that these two variables account for 85% of the variation in PAD. The number of tourist attractions has a significant partial effect on PAD, whereas the number of tourists does not. In addition to providing theoretical insights into the relationship between tourism and PAD, this study offers practical benefits in the form of strategic recommendations for tourism management in Karo Regency. However, the study is limited to data collected within a specific period and does not include additional variables such as hotel occupancy rates or tourist spending. Future research is expected to incorporate more variables and a broader dataset to provide a more comprehensive understanding of the topic.
Shariah Governance, Reputation and Customer Loyalty of Islamic Banks Nanda Suryadi; Muhamad Albahi; Norman Gisatriadi; Sulaiman Musa
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.v6i1.1189

Abstract

This study aims to analyze the influence of sharia governance and reputation on customer loyalty at Bank Riau Kepri Syariah, both partially and simultaneously. In an effort to maintain customer loyalty, Islamic banks must continuously improve their corporate governance systems to remain competitive compared to other banks. Additionally, Islamic banks are obligated to comply with sharia principles in their instruments, products, operations, practices, and management. This research employs a quantitative approach by distributing questionnaires to 100 customers. The data were analyzed using linear regression methods with the assistance of IBM-Statistic software. The results indicate that both sharia governance and reputation variables, individually and collectively, have a positive and significant impact on customer loyalty. These findings suggest that the implementation of good sharia governance and a positive reputation can enhance customer loyalty at Bank Riau Kepri Syariah.
Between Loyalty and Integrity: The Paradox of Organizational Support and Employee Behavior in Healthcare Anna Kridaningsih; Ratna Agustina; Eny Nuraeni
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.v6i1.1194

Abstract

This research investigates the interplay between Perceived Organizational Support (POS), Organizational Identification (OI), Unethical Pro-Organizational Behavior (UPB), and Organizational Citizenship Behavior (OCB) among healthcare professionals at RSU Dr. Iskak, Tulungagung. Employing a quantitative methodology with Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 4.0, data from 150 employees were analyzed to determine the direct and indirect effects of POS on workplace behaviors. The results indicate that POS significantly affects both UPB and OCB, with OI serving as a key mediating factor. Employees with a strong perception of organizational support tend to develop a heightened sense of identification with their organization, which in turn promotes discretionary behaviors, both constructive and ethically questionable. The study highlights that OI positively influences UPB, suggesting that employees with deep organizational attachment may justify unethical actions in pursuit of organizational objectives. Simultaneously, the positive indirect impact of OI on OCB affirms that a strong identification with the organization encourages voluntary prosocial behaviors. These findings emphasize the dual effects of organizational identification, reinforcing the necessity for organizations to cultivate employee commitment while instilling ethical leadership and well-defined behavioral standards. The practical implications suggest that healthcare institutions must establish clear ethical guidelines and reinforce leadership practices that support ethical conduct while fostering organizational loyalty.
The Role of Self-Efficacy in Job Crafting with Person Job-Fit as a Mediating Variable Elsuza Pahlaweni; Adi Rahmat; Agus Seswandi
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.v6i1.1213

Abstract

In today's increasingly competitive and dynamic work environment, organizations need employees who can not only carry out formal tasks but also proactively adapt and modify their work. This is known as Job Crafting. Through Job Crafting, employees can improve the fit between themselves, work, and the organization, and encourage positive outcomes such as motivation, job satisfaction, and performance. The purpose of this research is to determine the role of self-efficacy in job crafting. Person Job-fit as a Mediating Variable. This research is a type of quantitative research with a causality research design and the population is State Civil Apparatus and Honorary Staff at the Investment and One-Stop Integrated Services Office of Indragiri Hilir Regency. with a sample of 65 people. Data collection techniques using questionnaires and distribution using Google Form. The data analysis tool in this research is Structural Equation Modeling (SEM) processed using SmartPLS 3.2.9 for data processing. The results of this research are that Self Efficacy has a positive and significant effect on Person Job Fit, Self Efficacy has a positive and significant effect on Job Crafting, Person Job Fit has a positive and significant effect on Job Crafting and Self Efficacy has a positive and significant effect on Job Crafting through Person Job Fit.
Empowering Employee Performance Through Competence and Workplace Facilities at PT. Riau Media Televisi (RTV) Pekanbaru Ergi Bimo Wansyahputra; Okta Karneli
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.v6i1.1220

Abstract

Employee performance plays a crucial role in achieving the long-term success of PT. Riau Media Televisi Pekanbaru in the competitive media industry. Several factors, such as competence and workplace facilities, influence employee performance at PT. Riau Media Televisi Pekanbaru. To ensure continuous improvement in performance, employees must possess strong competencies. This study aims to examine and analyze the influence of competence and workplace facilities on employee performance at PT. Riau Media Televisi Pekanbaru. The research involved 64 respondents, representing the total number of employees at the company. A census or total sampling technique was used for data collection. The study applied various analytical tests, including validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²) test. The results indicate that competence and workplace facilities have a significant and positive effect on employee performance at PT. Riau Media Televisi Pekanbaru.

Page 32 of 40 | Total Record : 399

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