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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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Digital Marketing Strategy Review For Business Development Aprih Santoso; Teti Susilowati; Firman Gazali Djunaidi; Erina Alimin; Sattar Sattar; Siti Intan Nurdiana Wong Abdullah
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.v6i2.1670

Abstract

This study aimed to determine how digital marketing strategies are implemented at XXX Bakery in Semarang City and to identify obstacles, solutions, and existing problems. This study employed a qualitative method with a case study approach, conducted through in-depth interviews, direct observation, and documentation with the XXX Bakery in Semarang City. Data source and data collection were tested for data credibility. Seven participants were used as data sources for the in-depth interviews. The results showed that XXX Bakery in Semarang City implemented its digital marketing strategy through social media platforms like WhatsApp and Instagram, employing the 4P marketing mix: Product, Place, Price, and Promotion. This study identified challenges such as competition and slow order delivery. The solution to these problems was maintaining bread quality and offering attractive promotions. Delays in delivery were addressed by adding dedicated staff and providing time estimates.
The Moderating Role of Religiosity in the Relationship Between Machiavellianism and Tax Avoidance Muhammad Nugraha; Rina Apriliani; IIP Dyah Kusumaningati; Umi Mas'ulah; Jenni Veronika Br Ginting
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.v6i2.1672

Abstract

Tax avoidance can be carried out by taxpayers themselves or with the assistance of tax consultants, so tax consultants play a crucial role in facilitating this action. The purpose of this study is to analyze the nature of Machiavellianism on tax avoidance, with religiosity as a moderating variable. The study used a survey of corporate taxpayers in Jakarta. Corporate taxpayers were chosen because, in terms of total Indonesian state revenue, corporate taxpayers contribute significantly more than individual taxpayers. Hypothesis testing used regression analysis with the help of the SmartPLS program. Based on the research findings, Machiavellianism partially influences tax avoidance in Jakarta. On the other hand, the religiosity variable is able to moderate the effect of Machiavellianism on tax avoidance.
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.
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.  
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.
Does Managerial Compensation Drive Tax Avoidance? The Role of Financial Distress and Accounting Conservatism Sabar Pardamean Lumbantobing; Etty Murwaningsari; Mohd Faizal Basri
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.v7i1.2065

Abstract

Corporate tax minimisation has become a critical global concern, particularly in developing economies where tax revenue remains below optimal levels. Prior studies examining the effects of executive remuneration and financial distress on tax avoidance report inconsistent findings, indicating the need for a contingent explanatory factor. This study investigates the influence of management compensation and financial distress on corporate tax avoidance, measured using the cash effective tax rate (CETR), while assessing the moderating role of accounting conservatism. Using a quantitative explanatory design, this research analyses 612 firm year observations from 124 non financial companies listed on the Indonesian capital market during 2019 2023. Panel data regression with fixed effects is applied, with model selection based on Chow, Hausman, and Breusch Pagan Lagrange Multiplier tests, and moderation captured through interaction terms. The results indicate that management compensation and financial distress significantly increase tax avoidance, reflected in lower CETR values. However, accounting conservatism weakens these relationships, suggesting its role in limiting opportunistic managerial behaviour under both incentive driven and pressure driven conditions. This finding clarifies prior mixed evidence by demonstrating that the compensation tax avoidance and distress tax avoidance relationships are conditional on firms’ reporting practices. The study contributes to the literature by showing that accounting conservatism functions both as a direct determinant and as a moderating mechanism in corporate tax behaviour. Practically, the findings highlight the importance of designing balanced compensation schemes and promoting conservative reporting standards to reduce aggressive tax practices, particularly in firms facing high financial pressure.
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.
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.
Model of Customer Value and Purchase Decision Analysis Udin Ahidin; Wikrama Wardana; Rini Astuti; Lusiah Lusiah
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.v7i1.2073

Abstract

This study investigates the relationships among product, distribution, promotion, customer value, and purchasing decisions in the lightweight brick industry in Jakarta, Indonesia. The research addresses a gap in the construction materials marketing literature by examining the mediating role of customer value in linking marketing mix variables to purchasing decisions. A descriptive and explanatory survey design was employed, involving 295 managers from construction and property companies selected from a population of 964 firms in DKI Jakarta. Data were analyzed using Structural Equation Modeling (SEM) with LISREL 8.70. The findings indicate that distribution and promotion significantly contribute to customer value and purchasing decisions, while customer value exerts a strong positive effect on purchasing decisions. The model explains 47% of the variance in customer value and 81% of the variance in purchasing decisions, demonstrating substantial explanatory power. Among the examined variables, customer value emerges as the most influential determinant of purchasing decisions, highlighting its strategic importance in the lightweight brick market. These findings suggest that firms should prioritize strategies that enhance customer value through effective distribution and promotional activities to strengthen market competitiveness and improve customer purchasing outcomes. This study contributes to the marketing literature by providing empirical evidence on the role of customer value as a key mechanism through which marketing activities influence purchasing decisions in the construction materials sector.

Page 37 of 40 | Total Record : 399

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