INVEST : Jurnal Inovasi Bisnis dan Akuntansi
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
215 Documents
<![CDATA[Work Motivation and Work Discipline on The Performance of Grab Drivers in Palembang ]]>
<![CDATA[Su’aidy, Su’aidy]]>
<![CDATA[ INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Riset dan Inovasi Al-Matani ]]>
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DOI: 10.55583/invest.v4i1.492
<![CDATA[The research objective was to examine the influence of work and work motivation disciplinary variable on the performance of Grab Palembang drivers. Population In this study, the number of Grab Palembang drivers cannot be known certainty. The number of samples used was 96 drivers and was determined using Slovin formula. The sampling technique uses accidental sampling. The data type is primary where the data collection method uses a questionnaire given to the driver faced. Data analysis techniques include multiple linear regression, t test, F test and coefficient of determination (R2). The result of data analysis shows that motivation and work discipline have a significant effect on the performance of Grab Palembang drivers, both partially and simultaneously. The coefficient of determination (R2) is 0.337 which means that the independent variables consist of work motivation and Work discipline affects the performance of Grab Palembang drivers by 33.7%. the remaining 66.3% is influenced by other variables.]]>
<![CDATA[Analysis of Financial Performance at Cooperative : The role of Liquidity and Profitability Ratio ]]>
<![CDATA[Amalia, Mufida]]>
<![CDATA[ INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Riset dan Inovasi Al-Matani ]]>
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DOI: 10.55583/invest.v4i1.493
<![CDATA[Assessment of the financial performance of a financial institution can use financial report analysis. With the aim to know how big the financial performance is at the Al hudori Cooperative Prabumulih branch is in good health. This financial performance is reviewed through an analysis of the ratio finances. In this study, researchers used descriptive analysis approach quantitative. Taking research subjects at the Al hudori Cooperative branch of Prabumulih While the object the research taken is the annual report of the Al hudori Cooperative branch of Prabumulih starting from the period 2020–2022 Research conducted shows that the Liquidity Ratio is of the Current Ratio typeprovide quite healthy results for its financial performance, and provide results of financial performanceunhealthy on the type of cash ratio. Profitability Ratio as measured by the type of Return on Equity (ROE)provide results of financial performance in unhealthy conditions, in the type of Return on Assets(ROA) providesfinancial performance results in a fairly healthy condition, and Net Profit Marginwhich provides financial performance results in a very healthy condition. With Thus the results of the financial performance analysis on the financial reports of the Prabumulih branch of the Al Hudori Cooperative throughi nancial ratio analysis is quite good even though the performance of cooperatives experiences every year decline and fluctuation.]]>
<![CDATA[The Association of Exchange Rate, Foreign Debt and Bankruptcy Risk On Hedging Decisions During the Pandemic ]]>
<![CDATA[Salsabila, Aulia Ramadina]]>;
<![CDATA[Putri, Widya Rizki Eka]]>;
<![CDATA[Septiyanti, Ratna]]>;
<![CDATA[Sembiring, Sari Indah Oktanti]]>
<![CDATA[ INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Riset dan Inovasi Al-Matani ]]>
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DOI: 10.55583/invest.v4i2.499
<![CDATA[This study aims to provide empirical evidence on the association between exchange rates, foreign debt, and bankruptcy risk on hedging decisions during a pandemic. The subjects of this research are Conventional General Banking companies registered with the Financial Services Authority (OJK) in 2020 and 2021. The hypotheses are tested using multiple linear regression analysis. Hedging is measured using the value of derivative instruments reported in the banks' financial statements. The test results in th is study indicate that the exchange rate proxies by the mid-rate at the closing price of the rupiah exchange rate against the US dollar has no relationship with hedging decisions because the exchange rate fluctuations during the pandemic are still within reasonable limits according to the assumptions of the Ministry of Finance. Meanwhile, the results of the test of foreign debt measured by the ratio of foreign currency debt to total debt and bankruptcy risk measured by the Altman Z- score model have a relationship with hedging decisions because hedging decisions will be important to reduce the risk of changes in the value of foreign debt, and firms experiencing bankruptcy risk will implement hedging strategies to mitigate financial risk and protect the firm from significant losses. ]]>
<![CDATA[Student Decision Choosing Management Program at Sekolah Tinggi Ilmu Ekonomi Tuah Negeri ]]>
<![CDATA[Yanti, Meri]]>;
<![CDATA[Harika, Naswa]]>;
<![CDATA[Angreini, Yosefine Indria]]>
<![CDATA[ INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Riset dan Inovasi Al-Matani ]]>
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DOI: 10.55583/invest.v4i2.529
<![CDATA[Sekolah Tinggi Ilmu Ekonomi Tuah Negeri has to constantly put first professionalism when pursuing its mission to advance higher education. Obviously, every effort is made to ensure that this educational institution is accepted by the community. Observing the increasing interest of prospective students is a top priority. Examining this is crucial because it relates to the expansion of postsecondary education as the nation's primary mode of instruction. This study will examine the influence of product, price, location, and advertising on students' selection of Sekolah Tinggi Ilmu Ekonomi Tuah Negeri. Students from the Management Programme contribute to the population of the study. Using the Leedy formula, one hundred respondents comprise the sample. Utilizing the confidence sampling technique, the sample is determined. Utilizing the Classical Assumption Test to analyze data. All of the evaluated factors had a significant impact on the selection of Sekolah Tinggi Ilmu Ekonomi Tuah Negeri by students.]]>
<![CDATA[The Influence of Utilizing Accounting Information Systems On Managerial Performance at BPJS Kesehatan Bandar Lampung Branch Office ]]>
<![CDATA[Gusmiarni, Aulia]]>;
<![CDATA[Sudrajat, Sudrajat]]>
<![CDATA[ INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Riset dan Inovasi Al-Matani ]]>
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DOI: 10.55583/invest.v4i2.531
<![CDATA[High inflation in Lampung Province in the second quarter of 2022 had an impact on people's lives. This affects the priority scale of needs that must be met by the community. The Bandar Lampung BPJS Kesehatan subsidiary is one of the affected organizations. Based on the December 2022 target achievement report, it was announced that the achievement of interests was below the previously set target. As operational actors, employees play an important role in achieving goals. Having an optimal accounting information system can produce good productivity. This research was conducted at the BPJS Kesehatan Bandar Lampung branch. The method of determining the research sample is based on saturated sampling technique, where the sample is 83 employees. The questionnaire is used as a research tool, by utilizing data analysis techniques such as data quality testing, statistical testing, and hypothesis testing. The results showed that the use of accounting information systems had a positive effect on improving the management efficiency of BPJS Kesehatan employees in the Bandar Lampung branch.]]>
<![CDATA[Analysis of the Application of Accounting Based on PSAP Number 13 at the UPTD Pasar Prabumulih Health Center ]]>
<![CDATA[Alkahfi, Bayu Dharmaraga]]>
<![CDATA[ INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Riset dan Inovasi Al-Matani ]]>
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DOI: 10.55583/invest.v4i2.532
<![CDATA[Pasar Prabumulih Health Center is a regional public service agency that is required to carry out accounting and prepare financial reports in accordance with Government Accounting Standards (PSAP) No. 13. The purpose of this study was to determine the application of accounting at the Pasar Prabumulih Health Center. Types and sources of data are primary data and secondary data collected through interviews and documentation techniques. In this research, the writer uses descriptive method. The results of this study indicate that the Pasar Prabumulih Community Health Center has not fully implemented Financial Reporting Standards (PSAP) No. 13, the basis for accounting records and cash management is in accordance with PSAP, but at the summary stage there was a mistake where PPK Puskesmas did not journalize used inventory expenses. Then in the operational report there are unrecorded expenses so that the expenses do not show their true value, the same goes for reports on changes in equity because there are unrecorded expenses there is a misstatement report. As for the notes on the PPK Puskesmas financial reports, they haven't made them yet, but for the realization reports, reports on excess budget balances, cash flow reports, they are in accordance with PSAP No. 13. ]]>
<![CDATA[The Influence Of Work Life Balance And Job Satisfaction On The Performance Of Class 1 Immigration Office Employees 1 NON TPI Karawang ]]>
<![CDATA[Fitriani, Fitriani]]>;
<![CDATA[Jamaludin, Asep]]>;
<![CDATA[Nandang, Nandang]]>
<![CDATA[ INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Riset dan Inovasi Al-Matani ]]>
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DOI: 10.55583/invest.v4i2.533
<![CDATA[Penelitian ini dimaksudkan untuk mengetahui pengaruh work life balance (X1) dan kepuasan kerja (X2) terhadap kinerja pegawai (Y) pada Kantor Imigrasi Kelas 1 Non TPI Karawang. Penelitian ini menggunakan metode kuantitatif deskriptif dan data diperoleh dengan menyebarkan kuisioner/angket yang telah dibagikan kepada 44 responden dari Pegawai Kantor Imigrasi Kelas 1 Non TPI Karawang dengan teknik pengumpulan data menggunakan simple random sampling. Analisis data dilakukan dengan menggunakan analisis regresi berganda dan bantuan aplikasi SPSS versi 24. Hasilnya menunjukkan bahwa variabel work life balance, kepuasan kerja, dan kinerja pegawai memiliki skor yang baik secara deskriptif. Secara verifikatif, work life balance berpengaruh secara parsial terhadap kinerja pegawai sedangkan kepuasan kerja berpengaruh secara parsial terhadap kinerja pegawai kemudian terdapat pengaruh simultan work life balance dan kepuasan kerja terhadap kinerja pegawai.]]>
<![CDATA[Rationality in The Pattern of Appointment and Dismissal Of Village Equipment Post Village Head Election in Pesawaran District Lampung Province ]]>
<![CDATA[Marzuki, Marzuki]]>;
<![CDATA[Achmad, Mansyur]]>;
<![CDATA[Karno, Karno]]>
<![CDATA[ INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Riset dan Inovasi Al-Matani ]]>
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DOI: 10.55583/invest.v4i2.534
<![CDATA[The background of this research is the dismissal and appointment of Village Apparatuses after the election of the village head in Pesawaran District. The dismissal and Appointment of village apparatuses that occurred in Pesawawan District included those who followed the rules and some who were not based on the rules. The "smooth" elite circulation managed by the elected Village Head is of course very interesting to analyze and become an academic discussion which according to the author feels it is also important to be photographed and discussed dialectically, if one sees the potential that should have occurred in the context of dismissal of village officials. Rationality of Decisions/Judgments with a Decision-Making Theory approach (Dietrich, 2010) The pattern of formal and material dismissal and appointment of village officials is in accordance with the provisions of laws and regulations as mandated in Law No. 6 of 2014, PP No. 43 of 2014, Permendagri No. 85 of 2015 and the District Regulation. Offer No. 8 of 2016, From the analysis of existing data, the following research conclusions were obtained: Efforts made by the Village Head in appointing and dismissing village officials: From the alternative decisions taken by the Head of Margorejo Village and the Head of Gayau Village, with the Social Action approach as a tool measuring the rationality of actions, the results obtained are: a) Margorejo Village has 3 (three) rational actions and 1 (one) irrational action in making decisions on the appointment and dismissal of village officials in its territory; b) Gayau Village has 4 (four) rational actions in making decisions on the appointment and dismissal of village officials in its territory. It can be said that the decision making for the appointment and dismissal of village officials carried out by the Head of Margorejo Village and Gayau Village was a rational action.]]>
<![CDATA[The Effectiveness of Market Management In Increasing Customer Satisfaction at Pondok Labu Market In Pondok Labu Kelahan Cilandak Sub-District Jakarta Selatan ]]>
<![CDATA[Nurdiyanti, Nurdiyanti]]>;
<![CDATA[Mulyati, Deti]]>;
<![CDATA[Sinurat, Marja]]>
<![CDATA[ INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Riset dan Inovasi Al-Matani ]]>
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DOI: 10.55583/invest.v4i2.535
<![CDATA[The writing of this thesis aims to find out how the actual process and conditions of market structuring activities at PD Pasar Jaya Pasar Pondok Labu, where Pondok Labu market conditions are less conducive and irregular with less organized conditions in the Pondok Labu market area which causes Pondok Labu Market conditions disturbed. With the rearrangement based on the lack of previous implementation, it can reduce and even eliminate the negative impacts that arise due to unfavorable and irregular market conditions, as well as re-functioning of the facilities and infrastructure around the Pondok Labu Market so that it can be used and functioned as it should. Research method used is descriptive method using a qualitative analysis approach, and this research was carried out on the implementation of market structuring in this case Cilandak Sub-district. Pondok Labu Market management research uses the concept of goal approach, systems perspective and individual behavior in the organization. Based on the results of the study, the market arrangement in Pondok Labu Market, Pondok Labu Sub-District, Cilandak Sub-District runs smoothly and effectively where the arrangement follows the objectives and objectives of the arrangement, although there are some obstacles and constraints. This obstacle can be overcome by the coordination of various related agencies in the Pondok Labu market structuring activities so that the infrastructure in the Pondok Labu market area can function properly he Government in this case Cilandak Subdistrict accelerates the provision of places / locations and revitalizes adequate locations for street vendors so that they do not return to facilities and infrastructures and provide socialization and appeals to the new traders who occupy the infrastructure that has been trimmed so as not to occur violation.]]>
<![CDATA[Implementation of Local Government Performance Accountability System (SAKIP) in Asmat District Government ]]>
<![CDATA[Pamungkas, Raka]]>;
<![CDATA[Sinurat, Marja]]>;
<![CDATA[Ernawati, Dyah Poespita]]>
<![CDATA[ INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Riset dan Inovasi Al-Matani ]]>
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DOI: 10.55583/invest.v4i2.536
<![CDATA[The purpose of this study is to know and analyze 1) Knowing and understanding the process and causes of the non-optimal implementation of SAKIP in the Asmat Regency Government, 2) Knowing and understanding what factors affect the optimal implementation of SAKIP in the Asmat Regency Government. 3) Knowing and understanding the implementation of SAKIP in the Asmat Regency Government. The research method uses a qualitative approach, data collection techniques are observation, interviews, and documentation. The results of this research are: 1) The implementation of SAKIP in the Asmat Regency Government is good, which shows that the level of effectiveness and efficiency of budget use is quite good when compared to its performance achievements, 2) Supporting factors: the development of a culture of bureaucratic performance and the implementation of results-oriented governance in the Asmat Regency Government has begun to run well, 3) the leaders are directly involved in providing direction to the lower ranks in the process of planning and evaluating performance and budget, both annual and medium-term.]]>
