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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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Triad Triggers of Clinical Injury: The Effect of Workload and Organizational Culture on Needle Stick Injury through Risk Perception Ida Ayu Gede Karuni Sutengsu; 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.v7i1.2097

Abstract

Needle stick injury (NSI) remains a significant occupational health problem among healthcare workers due to continuous exposure to sharp instruments and biological hazards. This study aims to analyze the direct and indirect effects of workload and organizational culture on needle stick injury through risk perception among healthcare workers in Denpasar City, Indonesia. A quantitative associative causal design was employed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. Data were collected from 126 healthcare professionals, including physicians, dentists, nurses, and midwives, through a structured questionnaire. The findings indicate that workload and organizational culture do not directly influence needle stick injury. However, workload has a significant positive effect on risk perception, and risk perception is positively associated with needle stick injury. Furthermore, risk perception significantly mediates the relationship between workload and needle stick injury, while it does not mediate the relationship between organizational culture and injury occurrence. These findings suggest that needle stick injury is a multicausal phenomenon shaped by the interaction of systemic pressures and psychological responses rather than isolated organizational factors. Grounded in Reason’s Swiss Cheese Model and the Cultural Theory of Risk, this study highlights the importance of integrating workload management and systemic safety interventions to strengthen occupational safety strategies in healthcare settings.
Determinants of Employee Engagement: The Role of Work Stress, Toxic Leadership and Work–Life Balance Ni Kadek Evita Cahyati Ningrum; 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.v7i1.2098

Abstract

This study examines the effects of work stress and toxic leadership on employee engagement, with work–life balance serving as a mediating variable among Generation Z employees in the tourism sector, particularly in hotels and restaurants in Bali. The study employed a quantitative approach using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS 4.0. Data were collected from 150 Generation Z employees aged 17–28 years who work as permanent staff in the hospitality sector in Bali. The findings indicate that work stress positively influences both work–life balance and employee engagement, suggesting that challenging stress can function as a motivating factor that enhances adaptive behavior and involvement at work. Toxic leadership, however, negatively and significantly affects employee engagement but does not significantly influence work–life balance. Furthermore, work–life balance positively impacts employee engagement and significantly mediates the relationship between work stress and engagement. However, it does not mediate the relationship between toxic leadership and engagement, indicating that the destructive nature of toxic leadership directly reduces employees’ psychological attachment to their work. Theoretically, this study contributes to the Job Demands–Resources (JD-R) model and the Theory of Reasoned Action (TRA) by distinguishing between constructive job demands and destructive leadership behaviors in shaping engagement. Practically, the findings highlight the importance of adaptive stress management, leadership development, and work–life balance policies in sustaining Generation Z employee engagement in the hospitality industry.
Beyond Profit Logic: Does Organizational Mission Shape Strategic Management Accounting Effectiveness? Evidence from Islamic Educational Institutions in Indonesia Linda Hetri Suriyanti; Mentari Dwi Aristi; Siti Afiqah Zainuddin; Fadly Ardiansyah
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.v7i1.2100

Abstract

Despite growing interest in Strategic Management Accounting Techniques (SMAT), their application in non-profit, values-based educational institutions remains underexplored. Muhammadiyah educational institutions (Amal Usaha Muhammadiyah/AUM) provide a unique context because they operate under Islamic organizational values while pursuing educational and social missions in an increasingly competitive educational environment. This study examines the effects of competitor accounting and strategic costing on the competitive advantage of Muhammadiyah educational institutions from the Resource-Based View (RBV) perspective. Data were collected from 107 Muhammadiyah school principals in Riau Province, representing an 84.25% response rate from a saturated sample of 127 schools. The proposed model was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with a second-order Hierarchical Component Model (HCM). The results show that competitor accounting has a positive and significant effect on competitive advantage (β = 0.531, p < 0.001), whereas strategic costing has no significant effect (β = 0.130, p = 0.261). The model explains 32.7% of the variance in competitive advantage (R² = 0.327). These findings suggest that competitor-oriented accounting information is a more valuable strategic resource than cost-oriented techniques in values-based educational institutions. The study extends the Strategic Management Accounting and RBV literature by highlighting the importance of aligning management accounting practices with organizational mission and institutional values. Practically, Muhammadiyah school leaders should strengthen competitor intelligence and benchmarking to achieve sustainable competitive advantage.
Institutional Transformation and Readiness in Executive Education Development Gavin Torinno Hardipura; Elfrida Viesta Napitupulu
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.v7i1.2102

Abstract

Higher education institutions are increasingly required to reposition strategically in response to evolving market demands and financial constraints. Executive education has emerged as a key avenue for institutional diversification; however, many universities encounter challenges due to insufficient organizational readiness rather than lack of strategic intent. This study develops an institutional transformation and readiness framework to explain how universities prepare for executive education as a strategic initiative. Using an exploratory qualitative multi-perspective design, data were collected from 14 informants comprising institutional leaders and industry stakeholders through in-depth interviews and analyzed using thematic analysis. The findings indicate that readiness is a multidimensional construct shaped by four interrelated dimensions: governance and strategic commitment, organizational capability configuration, ecosystem and market responsiveness, and structural–infrastructural readiness. Governance flexibility and leadership commitment determine strategic direction, while capability configuration reflects the institution’s ability to integrate resources and knowledge. External alignment is captured through industry engagement and market responsiveness, and sustained implementation depends on adequate infrastructure and administrative systems. This study contributes by advancing organizational readiness beyond traditional psychological perspectives toward a systemic capability-alignment framework tailored to executive education development. The proposed framework offers a structured approach for institutional leaders to assess preparedness, align internal capabilities with external expectations, and manage transformation more effectively
Digitalization of Cultural Heritage and Local Product Marketing: Mapping Research Trends and Future Directions Astri Ayu Purwati; Muhammad Luthfi Hamzah
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.v6i1.2103

Abstract

The rapid expansion of digital technologies has transformed how cultural heritage is preserved, represented, and commercialized in contemporary markets. This study aims to systematically map research trends concerning the digitalization of cultural heritage and its implications for local product marketing during the 2020–2025 period. Using a Systematic Literature Review (SLR) approach guided by the PRISMA framework, 25 Scopus-indexed journal articles were analyzed to identify dominant themes, methodological patterns, and emerging research directions. The findings reveal four major thematic clusters: digital transformation and cultural governance, digital marketing and MSME competitiveness, cultural identity and consumer psychology, and technological innovation through artificial intelligence and immersive media. The results indicate that digitalization enhances market reach and engagement for culturally embedded local products; however, sustainable competitiveness depends not only on technological adoption but also on authenticity, narrative coherence, and institutional readiness. Emerging trends show increasing integration of AI and immersive technologies, stronger alignment with sustainability discourse, and growing cross-national comparative studies, while longitudinal and multi-level governance research remains underdeveloped. This study contributes by integrating fragmented research streams into a multidimensional analytical framework that connects cultural preservation with digital market performance. The findings provide theoretical advancement and practical insights for policymakers, cultural institutions, and local enterprises seeking to balance technological innovation with cultural integrity in digital marketplaces.
Job Stress and Work Environment as Antecedents of Cyberloafing Behavior: Implications for Employee Performance Astri Ayu Purwati; Yuriana Liem; Muhammd Luthfi Hamzah
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.v6i2.2106

Abstract

This study aims to examine the influence of job stress and work environment on cyberloafing behavior and their implications for employee performance at PT. Perry Eka Bina Mandiri, Pekanbaru, Indonesia. The study employed a quantitative descriptive approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) for data analysis. The population consisted of all 34 employees of the company, and a census (saturated sampling) technique was applied, resulting in 34 respondents. The findings indicate that job stress does not have a significant effect on cyberloafing behavior or employee performance. The work environment has a significant negative effect on cyberloafing behavior but does not significantly influence employee performance. Furthermore, cyberloafing behavior has a significant negative effect on employee performance. These results highlight that cyberloafing plays a more direct role in influencing performance outcomes compared to job stress and work environment within the proposed model.
The Influence of Good Corporate Governance, Tax Planning, and Financial Distress on Earnings Management with Internal Control as Intervening Variable Alfiana Alfiana; Fitriana Rakhma Dhanias; Loso Judijanto; Hadi Purnomo; Dipa Teruna Awaludin
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.v7i1.2107

Abstract

This study examines the influence of good corporate governance, tax planning, and financial pressure on earnings management in State-Owned Enterprises (SOEs) in Indonesia, with internal control as an intervening variable. This study is motivated by the limited research integrating the role of internal Control in the relationship between governance mechanisms and earnings management, particularly in the context of SOEs. The study sample consisted of 20 SOEs listed on the Indonesia Stock Exchange during the 2018–2023 period, yielding 120 company-year observations selected via purposive sampling. Data analysis was performed using a random-effects model (REM) in EViews 12. The results show that corporate governance and financial pressure do not significantly influence earnings management, although both are negative. Tax planning has a significant negative effect on earnings management. Internal control is proven to have a significant negative effect, but is unable to mediate the relationship between the independent variables and earnings management. These findings emphasize the importance of strengthening internal control to suppress earnings management practices and provide an empirical contribution regarding the limited role of governance mechanisms in the context of SOEs.
The Effect of Environmental Disclosure and Green Innovation on Firm Value: The Role of GCG Nicko Albart; Hadi Purnomo
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.v7i1.2108

Abstract

This study examines the effect of environmental disclosure and green innovation on firm value, with Good Corporate Governance (GCG) serving as a moderating variable. Previous studies have reported inconsistent findings regarding the relationship between sustainability practices and firm value, indicating the need for further investigation, particularly in emerging market contexts. This study employs a quantitative approach using panel data obtained from property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The data were analyzed using panel data regression and Moderated Regression Analysis (MRA). The findings reveal that environmental disclosure negatively affects firm value, indicating that sustainability disclosure in emerging markets is not always perceived positively by investors. Green innovation does not significantly influence firm value, suggesting that environmentally oriented innovation activities have not yet been fully appreciated by the market. In contrast, Good Corporate Governance has a positive effect on firm value and strengthens the relationship between green innovation and firm value. However, GCG does not strengthen the relationship between environmental disclosure and firm value. The findings imply that strong governance mechanisms enhance the effectiveness and credibility of sustainability-oriented innovation strategies, thereby increasing investor confidence and market valuation. This study also indicates that environmental disclosure alone may not improve firm value unless supported by credible implementation and transparent governance practices. Therefore, companies are encouraged to integrate sustainability initiatives into long-term business strategies rather than relying solely on symbolic disclosures. Theoretically, this study contributes to legitimacy theory, signaling theory, stakeholder theory, and corporate governance theory by demonstrating that investor responses toward sustainability practices are influenced by governance quality and market perceptions in emerging economies. These findings contribute to the literature on sustainability, innovation, and corporate governance in developing-country contexts.
The Effect of IFRS 17 Implementation, Auditor Quality, Firm Performance, and Liability Measurement on the Timeliness of Financial Reporting of Insurance Companies During the Transition to IFRS 17 Nadya Aurelia Khaerani; Lindrianasari Lindrianasari
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.v7i1.2119

Abstract

This study aims to provide empirical evidence on the effect of IFRS 17 implementation, auditor quality, firm performance, and liability measurement on the timeliness of financial reporting in Indonesian insurance companies during the transition period of IFRS 17 adoption. A quantitative panel data approach was employed using data from the annual reports of insurance companies registered with the Financial Services Authority (OJK) in 2023 -2024. The independent variables include IFRS 17 implementation (measured by a dummy variable), auditor quality (Big Four vs. non-Big Four), firm performance (measured by Return on Assets/ROA), and the accuracy of liability measurement between current and previous periods. The dependent variable is the timeliness of financial reporting. The findings are expected to contribute to financial accounting literature and insurance reporting practices under the new accounting standard.
Management Strategy of Wase Glee in Disaster Mitigation for Sustainable Village Economic Development Tuti Meutia; Mayang Murni; Muhammad Salman; Nurul Kahfi Lubis; Eva Andriani
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.v7i1.2120

Abstract

Forest governance in Aceh has long been supported by customary institutions such as Lembaga Adat Uteuen, yet the operational role of wase glee in disaster mitigation and sustainable village economic development remains underexplored. Previous studies have mainly emphasized the cultural and legal recognition of customary forest systems, with limited attention to how customary economic mechanisms function in disaster risk reduction and local economic governance. This study aims to analyze the management of wase glee as a customary mechanism in disaster mitigation and its potential contribution to sustainable village economic development in East Aceh Regency. This research employed a qualitative descriptive approach in Gampong Sembuang, Serbajadi Subdistrict. Data were collected through observation, semi-structured interviews, and documentation involving customary leaders, village officials, and forest-dependent community members selected through purposive sampling. The data were analyzed using thematic analysis, supported by triangulation to ensure validity. The findings reveal that wase glee has not functioned effectively because customary authority has weakened, formal village regulations are absent, and forest resource utilization has shifted from collective customary control to individual and religious-based practices. Analytically, this decline reflects an institutional transformation in which customary norms have lost their regulatory capacity over forest use, disaster prevention, and collective economic benefit distribution. As a result, forest resources remain weakly supervised, while their potential contribution to ecological risk reduction and village income is unrealized. This study positions wase glee as a potential hybrid governance mechanism integrating local wisdom, community-based disaster risk reduction, and sustainable village economic development.

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