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Astri Ayu Purwati
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INDONESIA
INVEST : Jurnal Inovasi Bisnis dan Akuntansi
ISSN : 27454614     EISSN : 27454606     DOI : -
Core Subject : Economy,
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.
Articles 504 Documents
The Effect of Earnings, Operating Cash Flows and Accruals in Predicting Future Operating Cash Flows Rimet Rimet; Annisa Luthfiah
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 1 (2024): 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.v5i1.796

Abstract

The purpose of this study was to analyse the effect of gross profit, operating profit, net profit, operating cash flow, changes in accounts receivable, changes in accounts payable, changes in inventory and depreciation expense simultaneously on the prediction of future operating cash flow. This research was conducted at food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) and registered from 2017 to 2019, totalling 32 companies. The sample in this study amounted to 17 companies using purposive sampling method. Data analysis using panel data regression with the help of Eviews. The results of the study explain that gross profit, operating profit, net income, changes and trade receivables have a significant effect, while operating cash flow, changes in debt, changes in inventory and depreciation expense do not have a significant effect on the prediction of future operating cash flow in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Simultaneously gross profit, operating profit, net profit, operating cash flow, changes in accounts receivable, changes in accounts payable, changes in inventory and depreciation expense have an influence on the prediction of future operating cash flows in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period.  
The Role of marketing mix (7P) Strategy Towards Customer Satisfaction Yayu Kusdiana; Rahma Yulita
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 1 (2024): 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.v5i1.797

Abstract

KPPBC Type Madya Cukai Malang as part of the Directorate General of Customs and Excise is a government institution that has duties and authorities in the field of customs and excise. As a government bureaucracy engaged in the government service sector, the Malang Customs Office also applies the marketing mix (7P) to support service user satisfaction, the company's marketing system namely product, price, place, promotion, people, process and physical evidence. Service user satisfaction is one of the parameters that is continuously measured to improve public service performance in an effort to change the culture of service-oriented organisations. In addition, if there are still shortcomings, improvements can be made in a better direction. The research method used in writing this scientific work is a qualitative approach to thoroughly and comprehensively reveal all aspects related to the influence of the marketing mix on service user satisfaction at the Malang Customs Office. Data collection is done by conducting interviews and observations. The results of the study indicate that the product and promotion variables do not directly affect service user satisfaction, while the price, place, people, process and physical evidence variables affect service user satisfaction.  
Factors Affecting Intellectual Capital Disclosure in Indonesia Banking Companies with Board Turnover as Moderating Variable Raja Ade Fitrasari Mochtar; Raja Ria Yusnita; Nina Nursida
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 1 (2024): 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.v5i1.805

Abstract

This study aims to investigate the relationships between the variables of Proportion of Independent Commissioners, Managerial Ownership, External Auditor Quality, Company Size, and Gender Diversity concerning Intellectual Capital Disclosure, with Board Turnover as a moderating variable. Data sourced from the annual reports of banking companies listed on the Indonesia Stock Exchange spanning from 2018 to 2022 are employed, encompassing 35 out of a total of 47 banking companies. The methodological approach employed is panel data regression analysis, and SmartPLS serves as the analytical tool to assess the hypothesis model. Research findings indicate a positive impact of External Auditor Quality, Company Size, and Gender Diversity on Intellectual Capital Disclosure. Moreover, the empirical evidence suggests no significant influence of the variables Proportion of Independent Commissioners and Managerial Ownership on Intellectual Capital Disclosure. Additionally, Board Turnover, as a moderating variable, is found to be incapable of strengthening the relationships between the Proportion of Independent Commissioners, Managerial Ownership, External Auditor Quality, Company Size, and Gender Diversity in relation to Intellectual Capital Disclosure.
Analysis of Factors Affecting Indonesian Tuna Exports to The United States in 2010-2021 Marshela Putri Efendi; Marseto Marseto
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 3 No. 2 (2022): 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.v4i2.806

Abstract

Tuna is an essential commodity in the fishing and marine industries due to its high economic value and ability to generate foreign exchange for the country. This study aims to see the correlation between the amount of tuna produced in Indonesia, the exchange rate, and the export price of tuna with the volume of Indonesian tuna exports to the United States. This study uses time series data from 2010 to 2021 and uses multiple linear regression (Ordinary Least Square) method for data analysis. The findings of this study reveal that Indonesia's tuna production quantity, exchange rate, and tuna export price jointly affect the amount of Indonesia's tuna exports to the United States. However, the volume of Indonesian tuna production does not have a significant or detrimental impact on the volume of Indonesian tuna exports to the United States. In contrast, the exchange rate and tuna export prices have a negative and significant impact on the volume of Indonesian tuna exports to the United States.
Halal Label and Purchasing Decisions in Fast Food Restaurants Identiti Identiti; Rimet Rimet; Nanda Suryadi; Virna Museliza; Mazzlida Mat Deli
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 1 (2024): 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.v5i1.810

Abstract

This research explores the impact of halal certification on consumer purchasing decisions in Pekanbaru City's fast-food restaurants, emphasizing the significance of halal principles in a predominantly Muslim population. Using an explanatory research design with 30 participants, the study employs primary and secondary data sources, ensuring validity and reliability through robust measurement methods. Analyzing the results through simple linear regression, the research finds a substantial influence of halal certification on purchasing decisions, supported by a calculated t-value of 5.437. This indicates that clear halal certification significantly influences consumer choices, aligning with existing research on the importance of halal certification in the fast-food industry. Implications extend to fast-food operators in Pekanbaru, emphasizing the strategic value of obtaining and displaying halal certification. Clear certification enhances consumer trust and loyalty, providing a competitive edge in a market where halal considerations increasingly shape purchasing decisions. While the study acknowledges its focus on ready-to-eat food and considers potential external factors, future research could explore broader product categories and additional variables for a more comprehensive understanding of consumer behavior in relation to halal certification.
The Influence of Location, Service Quality, Product Diversity and Price Perceptions on Purchasing Decisions at Utama Paint Shop Semarang Yefri Yanto Halawa; Witjaksono Eko Hartoto
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 1 (2024): 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.v5i1.823

Abstract

This study aims to empirically examine the effect of location, service quality, product variety, and price perceptions on purchasing decisions at Toko Cat Utama Semarang. The population of this research is all consumers who buy and use the products of Toko Cat Utama Semarang. The sample used in this study was 96 respondents using a purposive sampling technique Then, the data collection method was through questionnaires and data analysis using SPSS 26. The results of this study indicate that location (X1), service quality (X2), product variety (X3), and price perceptions (X4) have a positive and significant effect on purchasing decisions (Y). Based on the coefficient of determination of 0.775, which means that 77.5 percent of the purchasing decision variable can be explained by location variables (X1), service quality (X2), product variety (X3), and price perceptions (X4), while the remaining 22.5 percent is explained by other variables outside of this study.
The Role Of Sales Growth and Profitability in Determining Capital Structure Seri Suriani; Indrayani Nur; Irwan Moridu; Asri Ady Bakri; Tasrim Tasrim
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 1 (2024): 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.v5i1.824

Abstract

The objective of the research is to identify the effect of growth in sales and profitability on capital structure. The research object is the sub-consumer goods manufacturing industry on the IDX 2018-2022. This type of research is quantitative research. Data collection uses purposive sampling procedures. This research uses information from the IDX. The research results prove that partially proves that sales growth has a positive effect on capital structure, meaning that if sales growth increases, then the capital structure will be more appropriate. Profitability has a positive impact on capital structure, meaning that if profitability increases, the capital structure is more appropriate. Sales growth and profitability simultaneously have a positive effect on capital structure, meaning that if sales growth and profitability increase, then the capital structure is more appropriate.  
Empowering Performance: How Compensation and Motivation Influence Employees at PT. Pelita Abadi Sejahtera Cirebon Tiyo Riswanto; Asep Jamaludin; Nandang Nandang
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 2 (2024): 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.v5i2.851

Abstract

This research aims to: (1) analyze, understand, and explain compensation at PT Pelita Abadi Sejahtera; (2) analyze, understand, and explain motivation at PT Pelita Abadi Sejahtera; (3) analyze, understand, and explain employee performance at PT Pelita Abadi Sejahtera; (4) analyze, understand, and explain the relationship between compensation and motivation with employee performance at PT Pelita Abadi Sejahtera; (5) analyze, understand, and explain the effect of compensation on employee performance at PT Pelita Abadi Sejahtera; (6) analyze, understand, and explain the effect of motivation on employee performance at PT Pelita Abadi Sejahtera; and (7) analyze, understand, and explain the combined effect of compensation and motivation on employee performance at PT Pelita Abadi Sejahtera. The study utilizes a descriptive method to describe issues related to the independent variables—compensation, work motivation, and employee performance. The verification approach is used to assess the effects of compensation and work motivation on employee performance. The population consists of employees at PT Pelita Abadi Sejahtera Cirebon in the second process section, with a total sample of 67 employees selected using nonprobability sampling. Path analysis is employed as the analytical tool. The results reveal: (1) a very strong and positive correlation between the compensation variable (X1) and work motivation (X2), with a correlation coefficient of 0.808; (2) no partial effect of compensation (X1) on employee performance (Y), where compensation contributes 10.28% to employee performance; (3) a partial effect of work motivation (X2) on employee performance (Y), with work motivation influencing employee performance by 84.76%; and (4) a significant simultaneous effect of compensation (X1) and work motivation (X2) on employee performance (Y), accounting for 95.03%, with the remaining impact attributable to other factors.
Employee Performance Transformation through Organizational Culture and Communication Innovation at PT. Alam Jaya Karawang Siti Rohmah; Nandang Nandang; Zenita Apriani
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 2 (2024): 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.v5i2.852

Abstract

The purpose of this study is to explore the impact of organizational culture and organizational communication on employee performance at PT Alam Jaya Karawang. This study uses a verification method with quantitative data analysis, distributing questionnaires as a data collection tool to employees of PT Alam Jaya Karawang. The findings in this study are that organizational culture has a partial influence on the performance of employees of PT Alam Jaya Karawang with a tcount value greater than the t valuetabel (18.696> 1.655). Organizational communication also has a partial influence on the performance of employees of PT Alam Jaya Karawang with a tcount value greater than the t valuetabel (12.731> 1.655). Simultaneously, organizational culture and organizational communication have an influence of 81% on the performance of employees of PT Alam Jaya Karawang while the remaining 19% can be attributed to other factors not examined in this study.
The Influence of Organizational Communication and Work Motivation on Employee Performance Fiqri Ikbal Namaradzani; Asep Jamaludin; Nandang Nandang
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 2 (2024): 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.v5i2.853

Abstract

The purpose of this study was to determine and analyze 1) The effect of Organizational Communication on Employee Performance in the finished goods section of PT Pindo Deli Pulp And Paper Mills Karawang, 2) The influence of Work Motivation on Employee Performance of the finished goods section of PT Pindo Deli Pulp And Paper Mills Karawang, 3) The Effect of Organizational Communication and Work Motivation on Employee Performance of the finished goods section of PT Pindo Deli Pulp And Paper Mills Karawang. The method used in this research is an explanatory survey method with a population of 134 employees and a sample size of 90 respondents, while the analytical tools used are multiple regression analysis, coefficient of determination, hypothesis testing and significance testing. The results of this study found that organizational communication has a significant positive effect on the performance of employees of the finished goods section of PT Pindo Deli Pulp And Paper Mills Karawang. Work motivation has a significant positive effect on the performance of employees of the finished goods section of PT Pindo Deli Pulp And Paper Mills Karawang. Organizational communication and work motivation together have a significant positive effect on the performance of employees of the finished goods section of PT Pindo Deli Pulp And Paper Mills Karawang. Further research is recommended to consider other variables that can affect employee performance besides organizational communication and work motivation. In the future, it can add independent variables such as leadership style, work environment. In addition, it can increase the research subject to all employees at PT Pindo Deli Pulp And Paper Mills Karawang, not only the finished goods section.  Because organizational communication affects employee performance at PT Pindo Deli Pulp And Paper Mills Karawang with a positive relationship direction, the company must ensure that information about the vision, mission and goals of the organization is clear and accessible to all employees. Provide a transparent forum or communication channel to convey organizational information to all members. Work motivation has a significant positive effect on the performance of employees in the finished goods section of PT Pindo Deli Pulp And Paper Mills Karawang, so companies must adopt a holistic approach that involves various aspects of employee work life. Recognize individual needs and desires while maintaining fairness and transparency.