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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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Cloud Accounting Utilisation and SME Performance in Bali, Indonesia: An Integrated TAM, IS Success, and Contingency Theory Perspective I Nyoman Sunarta; Partiwi Dwi Astuti; I Made Sudiksa; Ni Kadek Trisnadewi
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.v7i1.2076

Abstract

This study examines how cloud accounting utilisation improves the performance of small and medium-sized enterprises (SMEs) in Bali, Indonesia, by integrating the Technology Acceptance Model (TAM), the DeLone and McLean Information Systems Success Model, and contingency theory. Prior studies have generally examined cloud accounting adoption or business performance separately, leaving limited evidence on how technology acceptance and information-system quality jointly explain cloud accounting use and its performance consequences in emerging-economy SMEs. Using a quantitative survey of 198 SMEs and Partial Least Squares Structural Equation Modelling (PLS-SEM) with WarpPLS 8.0, this study tests the effects of perceived usefulness, perceived ease of use, information quality, system quality, and service quality on cloud accounting utilisation and subsequently on SME performance. The results show that all five antecedents positively and significantly influence cloud accounting utilisation, with system quality and perceived usefulness showing the strongest effects. Cloud accounting utilisation also has a strong positive effect on SME performance. The model explains 78% of the variance in cloud accounting utilisation and 59% of the variance in SME performance. The study contributes by showing that TAM explains user acceptance, the IS Success Model explains system-related drivers, and contingency theory clarifies why cloud accounting creates performance value in a competitive SME context. Practically, SME managers, software vendors, and policymakers should prioritise reliable systems, clear user benefits, responsive support, and digital accounting capability-building. The study is limited by its cross-sectional and self-reported design, suggesting the need for future longitudinal and multi-region research.
The Role of Whistleblowing Systems and Ethical Culture as Moderation in The Prevention of Financial Reporting Fraud Willyanto Kartiko Kusumo; Nanang Ari Utomo; Purwati Purwati
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.v7i1.2081

Abstract

The purpose of this study was to analyze the consistency of factors that affect the intention of behavior based on The Theory of Planned Behavior with whistleblowing and ethical culture as a variable of moderation in fraud prevention. The sampling method used is purposive sampling. Respondents consisted of 109 finance/accounting managers from 27 state-owned companies in Semarang. Data analysis was done by structural equation modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS 4.0. The novelty of this study, is first, the addition of whistleblowing and ethical culture as moderation variables, which can affect the intention of behavior in fraud prevention. Second, there is an additional one new independent variable, namely moral commitment, can be a driving factor that adds to the accuracy of predictions of one's behavioral intentions. The results showed that behavioral attitudes, subjective norms, behavioral control and moral commitment have a positive and significant effect on the intention of fraud prevention behavior where the value of t count is greater than T table (>1.64) and p-value is smaller than alpha 5% (0.000 < 0.05). As for the moderation variable, the findings suggest that ethical culture can strengthen the influence of behavioral intentions on fraud prevention. However, whistleblowing does not contribute significantly because employees still have difficulty understandingreporting procedures. Therefore, companies need to strengthen whistleblowing systems with collaboration between departments supported by top management, such as regular internal audits, strict anti-fraud policies, building a culture of transparency and integrity and providing secure reporting channels to improve internal controls, as part of fraud prevention. This research provides an academic contribution in understanding the relationship between various factors that drive behavior in fraud prevention efforts in realizing transparent, accountable and integrity financial governance.
Examining the Integrated Effects of Online Reviews, Sensory Branding, Digital Marketing, and Pop Culture on Consumer Purchase Decisions Reni Diah Kusumawati; Agung Prasetyo Wibowo; Himanshu Dutt
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.v7i1.2082

Abstract

This study examines the influence of online reviews, sensory branding, digital marketing, and pop culture on consumer purchase decisions within Indonesia’s e-commerce environment. The research was motivated by the rapid growth of Indonesia’s digital economy and the increasing importance of digital consumer behaviour in online marketplaces. A quantitative research approach was employed using survey data collected from 125 online consumers with prior e-commerce purchasing experience. Data were analysed using multiple linear regression to evaluate the relationships between the independent variables and purchase decisions. The findings indicate that online reviews and sensory branding positively influence consumer purchase decisions, highlighting the importance of trust, credibility, and experiential engagement in digital shopping environments. In contrast, digital marketing and pop culture were not found to exert significant direct effects on purchase decisions. These results suggest that consumers rely more heavily on authentic peer-generated information and immersive online experiences than on conventional promotional content or broad cultural influences when making purchasing decisions. The model demonstrates strong explanatory power in predicting online consumer behaviour within Indonesia’s e-commerce sector. This study contributes to the consumer behaviour and digital marketing literature by integrating cognitive, experiential, promotional, and cultural dimensions within a single analytical framework based on the Stimulus–Organism–Response (S-O-R) model. The findings also provide practical implications for businesses by emphasising the importance of transparent review systems, engaging sensory-based digital experiences, and trust-oriented online marketing strategies to enhance consumer purchasing behaviour in emerging digital markets.
Halal Branding Strategy: The Impact of Halal Labeling and Endorsement Wulan Saraswati; Siti Asiyah; Muhammad Ridwan Basalamah
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.v7i1.2083

Abstract

This study aims to analyse the influence of celebrity endorsement and halal labelling on Wardah cosmetics purchase decisions, with brand image serving as a mediating variable. This research addresses the limitations of previous studies, which generally examined celebrity promotion and halal legitimacy separately, thereby failing to comprehensively explain how both factors shape the purchasing behaviour of Muslim consumers. The novelty of this study lies in integrating promotional attractiveness and halal legitimacy into a unified consumer behaviour model within the context of halal branding and Islamic marketing. This study employed an explanatory quantitative approach involving Wardah consumers in Malang City selected through purposive sampling. Data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings indicate that celebrity endorsement did not significantly influence purchase decisions, either directly or indirectly through brand image. In contrast, halal labelling demonstrated a strong influence on both purchase decisions and brand image. Brand image also contributed positively to purchase decisions and mediated the relationship between halal labelling and purchasing behaviour. These findings confirm that Muslim consumers’ purchasing decisions are driven more by halal credibility than by the attractiveness of celebrity figures. Therefore, halal labelling functions not only as a certification marker but also as a source of trust, brand legitimacy, and competitive differentiation in the halal cosmetics industry.
Pathways to Financial Stability: Insights from Indonesia Tetty Lasniroha Sarumpaet; Bunga Indah Bayunitri; Irene Sukma Lestari; Dinayanti Zanetta; Sarah Lutfiah Zahra
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.v7i1.2086

Abstract

This study examines the effects of financial literacy, financial behavior, and financial stress on financial well-being among low-income individuals in Indonesia. It also investigates the mediating role of financial behavior in the relationships between financial literacy, financial stress, and financial well-being. Using a quantitative approach, data were collected through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that financial literacy positively influences both financial well-being and financial behavior, highlighting the important role of financial knowledge in improving individuals’ financial conditions. In contrast, financial behavior does not significantly influence financial well-being, suggesting that responsible financial practices alone may not be sufficient to improve financial outcomes among low-income groups facing structural economic constraints. The study also reveals that financial stress has a positive relationship with financial well-being and financial behavior, although these findings differ from the hypothesized direction and therefore require careful interpretation. Furthermore, financial behavior does not mediate the relationships between financial literacy, financial stress, and financial well-being. These findings emphasize the dominant direct role of financial literacy in enhancing financial well-being among economically vulnerable populations. This study contributes to the financial well-being literature by demonstrating that financial behavior does not always function as an effective transmission mechanism in low-income contexts. Practically, the study suggests that financial education programs should focus on strengthening financial knowledge, financial confidence, and decision-making capacity while also addressing structural financial challenges faced by low-income individuals.
Financial Literacy, Capital Structure, and Financial Planning as Determinants of MSME Sustainability: Mediating Role of Profitability Ulfah Rizky Muslimin; Elia Madatu Tandililing; Putri Ratnasari; Maria Apriyane Patty; Rizka Aisyah Nurjannah
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.v7i1.2087

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Papua face significant sustainability challenges, particularly in the early years of operation, due to limitations in financial management practices. This study examines the direct and indirect effects of financial literacy, capital structure, and financial planning on MSME sustainability, with profitability as a mediating variable. A quantitative explanatory approach was employed using data from 200 MSMEs selected through purposive sampling. The analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that capital structure and financial planning have positive and significant effects on profitability, while financial literacy shows a negative significant effect. Profitability, in turn, has a strong positive influence on sustainability and mediates the relationships between financial variables and MSME sustainability. The findings suggest that, in certain contexts, higher financial literacy may lead to more conservative financial behavior, which can reduce short-term profitability and indirectly affect sustainability outcomes. This study contributes to the literature by providing an integrated model of MSME sustainability and highlighting the context-dependent role of financial literacy. However, the findings should be interpreted with caution due to the use of cross-sectional and self-reported data. The results offer practical implications for policymakers and practitioners in designing financial development programs that balance risk management and profit optimization to support sustainable MSME growth.
Evaluating the Role of Accounting Information Systems in Enhancing Village Financial Governance: a Study From Jayapura City Adolf Z D. Siahay; Theo Allolayuk; Manggalawati Tande Bura
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.v7i1.2088

Abstract

This study aims to evaluate the role of Accounting Information Systems (AIS) in improving the effectiveness, transparency, and accountability of village financial management in Jayapura City. The main issues raised are the weak financial management of villages, limited human resource capacity, and the uneven implementation of AIS across villages. This study uses a mixed methods approach, combining qualitative interviews with village officials and quantitative analysis of the effectiveness ratio of village expenditure realisation for 2020–2024. Qualitative results show that most villages have implemented SIA based on Siskeudes, which has improved recording accuracy and administrative efficiency, although there are variations due to differences in training, infrastructure, and socio-cultural factors. Quantitative analysis shows that the average expenditure realisation exceeds 90% in most villages, reflecting a high level of financial management effectiveness. However, spending priorities are still dominated by administrative and physical development expenditures, with low allocations for community empowerment. The results of this study emphasise the importance of increasing the capacity of the apparatus, preparing a balanced budget, and providing stronger regulatory support in order to optimise the implementation of the SIA and encourage sustainable village development.
The Role of Operational Efficiency and Credit Risk in Banking Profitability: Panel Data Evidence from Indonesian Listed Banks (2010-2024) Yeti Rosita; Jaja Suteja; Atang Hermawan; Sugiyanto Sugiyanto
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.v7i1.2089

Abstract

This study examines the effects of operational efficiency and credit risk on banking profitability in Indonesia, with inflation, capital adequacy, and the pandemic period included as control variables. The study addresses the limited empirical evidence on the comparative importance of internal bank-specific factors in explaining profitability among listed banks in an emerging market context. Using balanced panel data from 13 publicly listed banks in Indonesia over the period 2010–2024, this study applies a Random Effects Model with panel-corrected standard errors (PCSE) to address heteroskedasticity and cross-sectional dependence. Banking profitability is measured by return on assets (ROA), operational efficiency is proxied by the operating expenses to operating income ratio (BOPO), and credit risk is measured by non-performing loans (NPL). The results show that operational efficiency is the most dominant determinant of banking profitability, with BOPO having a strong negative and significant effect on ROA. Credit risk also negatively affects profitability, although its relative effect is smaller than operational efficiency. Inflation has a positive and significant effect, while capital adequacy and the pandemic period do not significantly affect profitability. These findings contribute to the banking profitability literature by demonstrating that internal cost efficiency plays a more decisive role than credit risk and crisis-related conditions in sustaining bank profitability. Practically, the study highlights the importance of cost structure optimization, digital process efficiency, and integrated credit risk management in strengthening bank performance and resilience.
The Moderating Role of Corporate Governance in the Relationship Between XBRL Adoption and Information Asymmetry: Evidence from Indonesian Technology Firms Anak Agung Putu Gede Bagus Arie Susandya; Ni Nyoman Ayu Suryandari
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.v7i1.2094

Abstract

This study examines the effect of Extensible Business Reporting Language (XBRL)-based financial reporting on information asymmetry and investigates whether corporate governance moderates this relationship. Although XBRL is widely promoted as a digital reporting mechanism that improves accessibility, comparability, and transparency, its effectiveness in emerging markets remains inconclusive. This study focuses on technology sector companies listed on the Indonesia Stock Exchange during 2020–2022. Using 63 firm-year observations from 21 companies, data were collected from annual reports, financial statements, stock trading data, and other public corporate information. The data were analyzed using moderated regression analysis. Contrary to the initial expectation, the findings show that XBRL adoption has a positive and significant effect on information asymmetry, measured by bid-ask spread. This indicates that XBRL adoption does not automatically reduce information asymmetry in Indonesian technology firms. The interaction between XBRL adoption and corporate governance is also positive and significant, suggesting that corporate governance strengthens the positive association between XBRL adoption and information asymmetry. These findings imply that digital reporting technology alone is insufficient to improve transparency without adequate investor capability, reporting quality, governance substance, and institutional enforcement.
Revisit Intention Shaped by Digital Appeal and Interpersonal Recommendation Ni Made Karisma Surya Putri; Ida Ayu Oka Martini
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.v7i1.2095

Abstract

This study proposes a research model and empirically examines the factors influencing patients’ revisit intention toward private dental practices. Drawing upon the Theory of Planned Behavior (TPB) and Customer-Based Brand Equity (CBBE), the study develops a theoretically grounded framework to analyze how communication strategies shape behavioral intentions. Using a quantitative approach, data were collected through questionnaires administered to 131 patients who had visited private dental practices in Bali Province within the past six months. The data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 4.0. The results reveal that word of mouth significantly influences patients’ revisit intention both directly and indirectly, while social media content affects revisit intention through the mediating role of brand image. These findings underscore the critical role of brand image in translating communication efforts into patients’ behavioral intentions. The study provides managerial insights for private dental practice managers in designing effective, adaptive, and sustainable communication strategies to strengthen brand image and enhance patients’ likelihood of returning.

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