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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 Impact of Accountability and Transparency on Financial Management: The Role of Internal Control Systems as a Moderating Variable at the Buleleng Regency Social Service Ni Wayan Novi Budiasni; Nyoman Nuning Surya Indrayani
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.v5i2.962

Abstract

This study examines the role of the internal control system as a moderating variable between accountability and transparency in financial management. The analysis was conducted using a structural equation modeling (SEM) approach, specifically the Partial Least Squares (PLS) variant. Data collection involved distributing 95 surveys to employees of the Social Office in Buleleng Regency. The hypothesis testing results indicate that accountability and transparency variables have a direct, positive, and significant effect on financial management. Similarly, testing with the internal control system as a moderating variable shows its role in strengthening the relationship between accountability and transparency in financial management. Thus, the internal control system functions as a mediator between accountability and transparency variables in financial management.
The Effect of Product Development and Product Quality Control on Sales Volume of Yakult Products in Indarung District, Padang City Sapta Eka Putra; Widya Rahmawati; Anggun Savira
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.v5i1.980

Abstract

This study aims to determine and analyze how much influence product development and product quality control have on sales volume at PT Yakult in Indarung District, Padang City. Descriptive quantitative research method with a sample of 100 respondents using purposive sampling technique. The instruments used in the study were questionnaires and data analysis techniques using multiple linear regression, t test, F test and coefficient of determination. Based on multiple linear analysis obtained Y = 12.785 + 0.319 + 0.192 X2 + e. Based on the t test analysis, it is found that product development (X1) has a positive and significant effect on the sales volume of yakult products in Indarung District, Padang City, then product quality control (X2) has a positive and significant effect on the sales volume of these products. The results of the F test prove that, product development and product quality control together have a positive and significant effect on consumer sales volume on yakult products in Indarung District, Padang City. The coefficient of determination test results get an Adjusted R-Square value of 60.6% and the remaining 39.4% which is explained by other variables such as price, marketing strategy, distribution, service.
Enhancing Employee Efficiency: The Role of Placement and Standard Operating Procedure Askiah Askiah; Anisa Maqwani Retalita Putri Periadi; Joko Sabtohadi; Muhammad Harry Rahmadi; Azi Nur Rahmasita
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.v5i2.995

Abstract

Data held by the Secretariat of the Samarinda City Regional People's Representative Council shows that employee placement is inconsistent with educational level, workload analysis and position analysis, as well as standard operating procedures. Several changes to the organizational structure will of course also have an impact on changes to standard operating procedures. The aim of the research is to determine the effect of placement, standard operating procedures. The research method used was field research using a quantitative approach with 41 respondents, then data analysis using the SPSS 25 application. The results of the research on the placement variable obtained a ttable value of 2.023, tcount > ttable (6.112 > 2.023), meaning that the placement variable had a significant positive influence on employee performance. The test results for the standard operational procedure variable obtained a ttable value of 2.023, tcount > ttable (5.940 > 2.023), meaning that the standard operational procedure variable has a significant positive effect on employee performance. Then, simultaneous placement and standard operating procedures do not have a significant effect on employee performance. From the partial test results, the placement variable is the dominant variable compared to the standard operational procedure variable on employee performance. Furthermore, the R2 coefficient of determination value of 97.1% means that employee performance is influenced by placement and standard operating procedures, while the remaining 2.9% is the influence of other variables not examined in this research.
Harnessing Diversity: The Role of Inclusive HR Practices in Driving Innovation and Organizational Growth Hendry Qurniawan; Ilham Syahputra Saragihi; Dedi Suhendro
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.v5i2.1014

Abstract

This study explores the impact of inclusive human resource practices and workforce diversity on organizational growth, with a focus on the mediating role of innovation capability. Using data from Balai Pengelola Transportasi Darat Kelas II Provinsi Sumatera Barat, the research employs a quantitative design with random sampling, resulting in 78 respondents from a population of 352. Path analysis, conducted using SmartPLS, reveals significant direct and indirect effects of inclusive human resource practices and workforce diversity on organizational growth, mediated through innovation capability. Inclusive human resource practices significantly enhance innovation capability, which in turn drives organizational growth. Similarly, workforce diversity contributes to organizational growth by improving innovation capabilities. These findings highlight the importance of fostering an inclusive and diverse work environment to promote innovation and achieve sustainable organizational success.
The Impact of Transformational Leadership and Work Motivation on Employee Performance in the Production Department of PT. TJ Forget Indonesia Muhammad Endrian; 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.v5i2.1055

Abstract

The research was conducted to assess the effect of Transformational Leadership Style and Motivation on the performance of employees at PT TJ Forget Indonesia. A quantitative research method was applied through the use of a survey. The sample consisted of the entire employee population, totaling 100 individuals. Primary data was collected for the study, and the data analysis employed multiple regression techniques using SPSS 26.0 software. The study's results revealed that the employees at PT TJ Forget Indonesia rated the company's Transformational Leadership Style as very good. Employee motivation also achieved a very high rating, while overall employee performance was categorized as good. The analysis demonstrated that both Transformational Leadership Style and Motivation jointly have a significant effect on employee performance. On a separate analysis of each factor, it was found that Transformational Leadership Style alone significantly influences employee performance. Likewise, employee motivation was shown to have a positive and significant impact on performance when analyzed independently
The Influence of Digital Leadership and Organizational Commitment on Business Performance in Engineering SMES in Karawang Nandang Nandang; Asep Jamaludin; Wanta Wanta
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.v5i2.1096

Abstract

The purpose of this study was to determine the effect of digital leadership and organizational commitment on business performance in engineering MSMEs in Karawang. The locus of this research is the Karawang Engineering Entrepreneurs Association (APEK) with a population of 113 and the sample to be used is 88. This research method is quantitative with the analysis used is multiple linear regression. The results showed that digital leadership and organizational commitment have a positive and significant influence on the business performance of engineering MSMEs in Karawang. Leaders who optimize digital technology are able to improve efficiency, innovation and decision making, while strong employee commitment encourages productivity and loyalty. Simultaneously, both factors play an important role in creating a competitive and sustainable business environment. The implications of this research emphasize the importance of developing digital skills for MSME leaders, increasing organizational commitment and the need for policies that support digital transformation for MSMEs.
The Effect of Growth Opportunity, Leverage, Firm Size on Hedging Decisions Dania Salsabela; Lea Berliana Jeni Salih; Muhammad Indra Wardana; Maria Yovita R. Pandin
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.v5i2.1124

Abstract

Risk management in investment portfolios focuses on hedging strategies and the use of derivative instruments. In the context of international trade and unpredictable market fluctuations, risk management becomes a crucial aspect in maintaining the stability and sustainability of investments. This study explains the various types of risks faced by investors, including market risk, interest rate risk, currency risk, and credit risk. Hedging strategies, which aim to reduce potential losses without sacrificing profit opportunities, are implemented through derivative instruments such as futures contracts, options, and swaps. Through quantitative analysis, this article provides insights into the effectiveness of using derivative instruments to protect portfolio value. These findings are expected to offer practical recommendations for companies and investors in managing risks and enhance understanding of the importance of hedging strategies in achieving optimal investment outcomes.
Implementation of Rahn Contract Principles in Sharia Pawnshops to Enhance Public Interest in Sharia Pawn Services Hafiza Putra; Muhammad Adnan Azzaki; Mazzlida Mat Deli
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.v5i2.1146

Abstract

An Islamic financial institution is a business entity whose activities are in the field of Islamic finance and its assets are in the form of financial and non-financial based on Islamic sharia principles, one of which is a sharia pawnshop (rahn). A rahn contract is a contract for the delivery of goods as collateral for a debt transaction that is agreed upon within a certain period of time. The lack of public knowledge of the principles of sharia pawnshops has led to the need for efforts to increase literacy to increase public interest in Islamic financial institutions. The purpose of this research is to provide information and understanding about the principles of the Rahn contract for Sharia pawnshops.
Business Dynamics of Islamic Bank Mudharabah Contracts: An Islamic Economics Perspective Hafiza Putra; Murah Syahrial
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.v5i2.1155

Abstract

This research examines how the concept of mudharabah in classical Islamic theory is implemented in Islamic monetary institutions, especially Islamic banking. Using literature research, this study shows that there are differences between the concept of mudharabah in classical fiqh books and its implementation in Islamic banking. implementation in Islamic banking. The difference indicates that the door to ijtihad ijtihad is still wide open in contemporary Islamic law. The principle of prudence requires Islamic banking to contextualise the classical concept of mudharabah in contemporary socio-cultural situations.
Exploring the Impact of Female Leadership, Company Size, and Age on Financial Performance in Indonesia's Real Estate and Property Industry Poppy Camenia Jamil; Nuriman M. Nur; Risma Silviani Meri Sianturi
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.v5i2.1159

Abstract

This study aims to determine and analyze the positive and significant influence of female directors, company size, and company age on financial performance in the property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2023. The study uses data from companies selected through purposive sampling based on specific criteria, namely property and real estate companies listed on the IDX during this period. The data analysis technique used is Multiple Linear Regression to examine the relationship between independent variables (female directors, company size, and company age) and the dependent variable (company financial performance). The results of this study are expected to provide insights into how these factors affect the financial performance of companies in the property and real estate sector, and contribute to a deeper understanding of the role of gender, company size, and age in the context of sustaining financial performance in the Indonesian capital market.