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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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Turning Digital Technology into Performance: Transformation Capability and Digital Culture in MSMEs Dudi Haryadi; Ahmad Johan
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.v7i1.2121

Abstract

While prior research often treats technology adoption as sufficient for performance gains, this study argues that digital technology capability alone is insufficient without transformation capability and cultural readiness. This study examines how digital technology capability improves the operational performance of micro, small, and medium-sized enterprises (MSMEs) by investigating the mediating role of digital transformation capability and the moderating role of digital culture. Data were collected from 300 MSMEs across multiple business sectors in West Java and analyzed using partial least squares structural equation modeling (PLS-SEM). The results indicate that digital technology capability has a significant direct effect on operational performance and an indirect effect through digital transformation capability. In addition, digital culture significantly strengthens the relationship between digital technology capability and both digital transformation capability and operational performance. This study contributes to the digital transformation and MSME literature by clarifying the hierarchical relationship between technological capability and transformation capability and by demonstrating the boundary condition of digital culture. Practically, the findings suggest that MSMEs should complement technology adoption with capability development and cultural readiness, for example, through structured digital training and leadership support for experimentation, to achieve superior operational outcomes.
Structural Equation Modeling and Machine Learning Analysis of Factors Influencing Students’ Entrepreneurial Intention Desy Mardianty; Azmansyah Azmansyah
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.v7i1.2126

Abstract

Entrepreneurial intention has become a critical issue in higher education, yet previous studies have primarily relied on explanatory models without integrating predictive approaches to identify the most influential determinants. This study aims to examine the relationships among organizational experience, campus support, entrepreneurial training, risk perception, social capital, and entrepreneurial intention by integrating Structural Equation Modeling (SEM) and Machine Learning (ML). Data were analyzed using covariance-based SEM to examine structural relationships and ML techniques to validate predictive performance and identify the most important predictors. The findings reveal that social capital is the only variable with a significant positive effect on entrepreneurial intention, whereas organizational experience, campus support, entrepreneurial training, and risk perception do not show significant direct effects. ML analysis consistently confirms social capital as the strongest predictor of entrepreneurial intention, supporting the robustness of the SEM findings while providing complementary predictive insights. The integration of SEM and ML represents the main contribution of this study by combining explanatory and predictive perspectives to obtain a more comprehensive understanding of entrepreneurial intention. These findings suggest that universities should prioritize strengthening students' social capital through collaborative networks, mentoring, and community engagement to foster entrepreneurial intention more effectively.
Employee Performance Determinants: The Roles of Transformational Leadership, Organizational Commitment, and Loyalty Ratnawita Ratnawita; Widya Nengsih; Prihatina Jati; Dewi Listiorini; Indri Astuti
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.v7i1.2127

Abstract

Employee performance is a crucial determinant of organizational competitiveness, particularly in the financial services industry. Although previous studies have established that transformational leadership, organizational commitment, and employee loyalty contribute to enhanced employee performance, empirical evidence within the Indonesian financing sector remains limited. This study aims to examine the influence of transformational leadership, organizational commitment, and employee loyalty on employee performance at PT. FIF Group, Tlogosari Branch, Semarang. A quantitative explanatory research design was employed using a census sampling technique involving all employees of the organization. Data were collected through a structured questionnaire and analyzed using multiple linear regression. The findings reveal that transformational leadership, organizational commitment, and employee loyalty each have a positive and significant influence on employee performance. Furthermore, these variables collectively provide substantial explanatory power in predicting employee performance. This study contributes to the human resource management literature by extending empirical evidence from the Indonesian financing industry and underscores the importance of strengthening transformational leadership practices, fostering organizational commitment, and enhancing employee loyalty to achieve sustainable organizational performance.
The Moderating Role of Good Corporate Governance in the Relationship between Intellectual Capital, Green Accounting, and Company Performance Dian Indriana Tri Lestari; Risti Ulfi Hanifah; Naini Rizka Amalia
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.v7i1.2143

Abstract

This study aims to examine the effect of intellectual capital and green accounting on company performance, with corporate governance as a moderating variable. This research employs panel data from 20 property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period, resulting in 100 observations. The data were analyzed using panel data regression with the Random Effects Model. The results indicate that intellectual capital has a significant negative effect on company performance, while green accounting does not have a significant effect. Simultaneously, intellectual capital and green accounting significantly influence company performance. Furthermore, corporate governance strengthens the relationship between green accounting and company performance but does not moderate the relationship between intellectual capital and company performance. These findings suggest that the utilization of intellectual capital in the observed sector is not yet optimal, and environmental accounting practices have not been able to directly enhance company performance. This study contributes to the literature by providing empirical evidence from emerging markets and highlighting the role of corporate governance in improving the effectiveness of environmental practices.
Understanding the Work Dynamics of Generation Z: The Role of Burnout in the Relationship Between Workload, Organizational Support, and Turnover Intention in the Hospitality Sector in Bali, Indonesia I Putu Adi Pajar Kusuma Dinata; I Gusti Ayu Agung Omika Dewi
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.v7i1.2159

Abstract

The hospitality industry in Bali has experienced significant growth and increasingly relies on young workers, particularly Generation Z employees. However, the dynamic work environment, high service demands, and intense workload often create psychological pressure that may lead to burnout and increase employees’ intention to leave their jobs. This study aims to analyze the influence of workload and organizational support on turnover intention with burnout as a mediating variable among Generation Z employees in the hotel and restaurant sector in Bali. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to Generation Z employees working in the hospitality industry. The sampling technique used purposive sampling, and the data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS software. The findings indicate that workload has a positive influence on burnout and turnover intention, while organizational support has a negative influence on both burnout and turnover intention. In addition, burnout was found to significantly influence turnover intention. The results also reveal that burnout mediates the relationship between workload and turnover intention, as well as between organizational support and turnover intention. These findings highlight the important role of balancing job demands and organizational resources in maintaining employees’ psychological well-being and reducing turnover intention. This study contributes to the development of the Job Demands–Resources (JD-R) theory by emphasizing the mediating role of burnout in explaining the relationship between workload, organizational support, and turnover intention among Generation Z employees. Practically, the findings suggest that organizations, particularly in the hospitality sector, should manage workload proportionally and strengthen organizational support to prevent burnout and improve employee retention.
The Influence of Awareness, Knowledge and Coretax on Taxpayer Compliance Akhmad Akhmad; Yeni Elfiza Abbas
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.v7i1.2161

Abstract

This study examines the influence of tax awareness, tax knowledge, and the Coretax system on taxpayer compliance among individual taxpayers in Jakarta, with education positioned as an antecedent factor influencing awareness, knowledge, and adaptation to digital tax administration. A quantitative explanatory approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected through structured questionnaires distributed to individual taxpayers with experience using the Coretax system. The findings reveal that tax awareness and tax knowledge have positive and significant effects on taxpayer compliance, whereas the Coretax system does not yet exert a significant direct influence on compliance during its early implementation. Furthermore, education significantly enhances taxpayer awareness, tax knowledge, and Coretax adoption, although it does not directly affect taxpayer compliance. The study contributes to the integration of the Theory of Planned Behavior (TPB) and the Technology Acceptance Model (TAM) by demonstrating that behavioral factors remain more influential than technological factors in explaining taxpayer compliance within a digital taxation environment. The findings also highlight the importance of strengthening taxpayer education, improving tax literacy, and providing continuous assistance to support the successful implementation of digital tax administration reforms.
Improving Sales Performance Through Shapping Ambience Interaction Dian Triyani; Elisabeth Rotua Simamora
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.v7i1.2179

Abstract

Despite the recognized importance of relationship capability in improving salesperson performance, previous studies have reported inconsistent findings regarding its direct contribution to sales outcomes. This study addresses this gap by proposing shaping ambience interaction as a mediating mechanism that explains how relationship capability is translated into superior salesperson performance. Drawing on Service-Dominant Logic and*Interaction Theory, this study develops and empirically tests a comprehensive model linking relation capability, shaping ambience interaction, sales adaptiveness, sales innovativeness, and sales performance. Data were collected from 400 pharmaceutical salespeople in Indonesia using a structured questionnaire and analyzed using Structural Equation Modeling (SEM) with AMOS. The results demonstrate that relation capability significantly enhances shaping ambience interaction, which subsequently improves salesperson performance both directly and indirectly through sales adaptiveness and sales innovativeness. Among the proposed relationships, shaping ambience interaction emerged as the central mechanism connecting relational capability with salesperson outcomes, while sales adaptiveness exerted a stronger influence on performance than sales innovativeness. These findings extend Service-Dominant Logic and Interaction Theory by introducing shaping ambience interaction as a key interaction-based capability that bridges relational resources and salesperson performance. The study also provides practical implications for pharmaceutical companies seeking to strengthen sales effectiveness through relationship-oriented capability development and customer-centered interaction strategies.
Sharia Compliance, Religiosity, and Human Resource Blessings in Islamic Banking: Evidence from the Tawhidi String Relation Perspective Noki Syafriadi; Tatik Mariyanti; Syofriza Syofyan
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.v7i1.2254

Abstract

This study aims to analyze the influence of Sharia compliance implementation on the blessings of human resources, the influence of Sharia compliance implementation on religiosity, and the influence of religiosity on the blessings of human resources in Sharia Banking. The method used was a quantitative descriptive approach involving three variables and 90 indicators (reduced to 74 after validity testing), based on the Tawhidi String Relation (TSR) perspective. Data analysis was conducted using Factor Analysis to reduce the indicators and Partial Least Squares–Structural Equation Modeling (PLS-SEM) to examine causal relationships among the variables. The study involved 385 respondents consisting of employees, staff, and executives in Sharia Banking. The results show that Sharia compliance implementation has a positive influence on both the blessings of human resources and religiosity. Religiosity also has a positive influence on the blessings of human resources. In addition, Sharia compliance indirectly enhances the blessings of human resources through religiosity. This study highlights the importance of strengthening Sharia values implementation in banking products, transactions, and operations. Leaders are expected to serve as role models in applying an Islamic work culture in accordance with DSN-MUI fatwas and maqashid sharia. Support from shareholders and strengthening the role of the Sharia Supervisory Board are essential to ensure the consistent implementation of Sharia principles, thereby enhancing both spiritual and material blessings for human resources.
Developing BSI Agent Networks to Strengthen Islamic Banking Financial Inclusion: Insights from an Analytic Network Process Study Ismul Fakhri Lubis; Azhari Akmal Tarigan; Andri Soemitra; Muhammad Rizal; Kaswinata Kaswinata
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.v7i1.2264

Abstract

This study examines strategies for developing Islamic banking financial inclusion services through Bank Syariah Indonesia (BSI) Agents as extended outlets for reaching underserved communities. Despite Indonesia’s large Muslim population, the outreach and service quality of Islamic banking remain limited compared to conventional banks, driven by human resource constraints, unattractive incentive structures, limited product and service features, aggressive competition from conventional bank agents, and inadequate infrastructure in remote areas. To address these challenges, this study employs the Analytic Network Process (ANP) using a qualitative approach based on expert judgment. Primary data were collected through in-depth interviews with five expert informants comprising academics, BSI practitioners, and regulators. Data collection involved observation, interviews, questionnaires, documentation, and literature review, and the analysis was conducted using the Super Decisions software. Kendall’s Coefficient of Concordance (W) was applied to assess the level of agreement among experts. The results indicate that the most critical constraints are low employee awareness, limited agent competence, unattractive incentive structures, and infrastructure limitations in remote areas. Priority solutions include increasing dedicated human resources for agent management, integrating agent performance into key performance indicators (KPIs), expanding product and service features, and strengthening below-the-line promotion. At the strategic level, the findings highlight the importance of strengthening human resources, developing robust and user-friendly digital agent platforms, and implementing cluster-based agent management. The Kendall’s W values indicate a moderate level of expert agreement, supporting the robustness of the ANP results. This study contributes to the literature on Islamic banking and financial inclusion by providing empirical, strategy-oriented insights into the development of agent-based Islamic banking services. The findings offer practical implications for banks, regulators, and policymakers seeking to strengthen inclusive, sustainable, and competitive Islamic banking ecosystems

Page 40 of 40 | Total Record : 399

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