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INDONESIA
Indonesian Journal of Innovation Studies
ISSN : -     EISSN : 25989936     DOI : https://doi.org/10.21070/ijins.v17i
Indonesian Journal of Innovation Studies (IJINS) is a peer-reviewed journal published by Universitas Muhammadiyah Sidoarjo four times a year. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.This journal aims is to provide a place for academics and practitioners to publish original research and review articles. The articles basically contains any topics concerning new innovation on all aspects. IJINS is available in online version. Language used in this journal is Indonesia or English.
Arjuna Subject : Umum - Umum
Articles 10 Documents
Search results for , issue "Vol. 16 (2021): October" : 10 Documents clear
The Effect of Experiential Marketing and Brand Image on Purchase Decisions Through Word of Mouth as Intervening Variables: Pengaruh Experiential Marketing Dan Brand Image Terhadap Purchase Decision Melalui Word Of Mouth Sebagai Variabel Intervening Fatchiyah, Alifatul; Sukmono, Rita Ambarwati
Indonesian Journal of Innovation Studies Vol. 16 (2021): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.098 KB) | DOI: 10.21070/ijins.v16i.556

Abstract

This study aims to determine the effect of Experiential Marketing (X1) and Brand Image (X2) variables on Purchase Decision (Y) through Word Of Mouth (Z) as Intervening Variables. This research was conducted at LKP Modes Aniq Sidoarjo. This study uses a survey method where the primary data is obtained from a questionnaire. The sample is a resident of Modes Aniq who is taken randomly as many as 100 respondents. Data analysis method using PLS (Partial Least Square) using smart PLS software version 3.0. The results showed that Experiential Marketing had a positive and significant effect on Purchase Decision. Experiential Marketing has a positive and significant effect on Word Of Mouth. Brand Image has a positive and significant effect on Purchase Decision. Brand Image has a positive and significant effect on Word Of Mouth. Word of Mouth has a positive and significant effect on Purchase Decision. Experiential Marketing indirectly has a positive and significant effect on Purchase Decision through Word Of Mouth as an Intervening variable. Brand Image indirectly has a positive and significant effect on Purchase Decision through Word Of Mouth as an Intervening variable. Keywords: Experiential Marketing, Brand Image, Word Of Mouth and Purchase Decision.
The Effect of Tax Planning, Deferred Tax Expense, Leverage, and Financial Distress on Earnings Management in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX in 2014-2018: Pengaruh Tax Planning, Beban Pajak Tangguhan, Leverage, Dan Financial Distress Terhadap Manajemen Laba Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI Tahun 2014-2018 Andayani, Fatma Dwi; Setiyono, Wisnu Panggah
Indonesian Journal of Innovation Studies Vol. 16 (2021): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.098 KB) | DOI: 10.21070/ijins.v16i.557

Abstract

This study aims to examine the effect of tax planning, deferred tax burden, leverage, and financial distress on earnings management. The approach used in this study is a quantitative approach with a sampling technique using purposive sampling method. The sample in the study was 10 manufacturing companies in the consumer goods industry sector listed on the IDX in 2014-2018. The analytical technique used in this study is panel data regression analysis with the help of the Eviews9 program. The results of this study indicate that the tax planning variable has no effect on earnings management, deferred tax expense has a negative effect on earnings management, leverage has a positive effect on earnings management, financial distress has no effect on earnings management and simultaneously tax planning, deferred tax expense, leverage, financial distress has no effect on management.
The Effect of Liquidity and Profitability on Stock Prices With Dividend Policy as Moderation in Manufacturing Companies Listed on the Stock Exchange in 2016-2018: Pengaruh Likuiditas Dan Profitabilitas Terhadap Harga Saham Dengan Kebijakan Dividen Sebagai Moderasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Pada Tahun 2016-2018 Mardianti, Any; Dewi, Santi Rahma
Indonesian Journal of Innovation Studies Vol. 16 (2021): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4032.865 KB) | DOI: 10.21070/ijins.v16i.558

Abstract

This study aims to determine the effect of liquidity, and profitability on stock prices with dividend policy as a moderating variable on the Indonesia Stock Exchange in 2016 – 2018. The method used is purposive sampling and produces 38 sample companies, so the total research data is 114 data. Hypothesis testing is done by using multiple linear regression analysis and regression analysis. The results show that liquidity has a significant positive effect on stock prices, profitability has a significant positive effect on stock prices, dividend policy has a significant positive effect on stock prices. Dividend policy weakens the relationship between liquidity and firm value. Dividend policy strengthens the relationship between profitability and firm value. The results of the coefficient of determination test show that the independent variable, moderating variable and the interaction of the two variables are only able to explain the dependent variable by 22.9%, while the remaining 78.1% is explained by other variables not explained in this study.
The Effect of Company Size, Sales Growth, Profitability and Leverage on Stock Returns in Food And Beverage Companies Listed on the Indonesia Stock Exchange (IDX): Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan, Profitabilitas Dan Leverage Terhadap Return Saham Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia (BEI) Okta, Selly; Hariasih, Misti
Indonesian Journal of Innovation Studies Vol. 16 (2021): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2506.425 KB) | DOI: 10.21070/ijins.v16i.559

Abstract

Important information for investors in making investment decisions is reflected in the financial statements. Investors certainly expect a high rate of return from the funds they invest in the company. The purpose of this research is to determine The influence of Company Size, Sales Growth, Prifitability, and Leverage on Food and Beverage Companies Listed on the Indonesia Stock Exchange 2015 - 2019. Through the criteria in the purposive sampling method, a sample of 11 companies in the food and beverages sector was obtained. Panel data regression analysis technique is regression by combining cross-section and time-series data at the same time in an equation. The panel data will be analyzed using Eviews 10. And get the results that (1) Company size (Size) affects stock returns, (2) Sales growth (Growth) affects stock returns, (3) Profitability (ROA) affects stock returns and Leverage (DER) affects stock returns .
Effect of Capital Adequacy Ratio, Non Performing Loan and Loan to Deposit Ratio on Return On Assets in Banks listed on the Indonesia Stock Exchange for the 2015-2019 Period: Pengaruh Capital Adequacy Ratio, Non Performing Loan dan Loan to Deposit Ratio terhadap Return On Assets pada Perbankan yang terdaftar di Bursa Efek Indonesia Periode 2015-2019 Fakhiroh, Silvi Zakiyatul; Hariasih, Misti
Indonesian Journal of Innovation Studies Vol. 16 (2021): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.068 KB) | DOI: 10.21070/ijins.v16i.560

Abstract

The technique of taking is using purposive sampling method. The sample in this study were 20 companies listed on the Indonesia Stock Exchange in 2015-2019.The data used in this study is secondary data taken from the Indonesia Stock Exchange. Data analysis uses Eviews 9 analysis with the aim of testing the capital adequacy ratio (X1), non performing loans (X2), loan to deposit ratio (X3), to return on assets (Y). The results of this study indicate that simultaneously there is a significant influence between the capital adequacy ratio, non-performing loans and loan to deposit ratios on return on assets. Meanwhile, partially non performing loans have a negative and significant effect on return on assets. The capital adequacy ratio has a negative and insignificant effect on return on assets.
Fraud Detection of Financial Statements Using the Beneish M Score Method (Empirical Study on Retail Trading Companies Listed on the Indonesia Stock Exchange 2016-2018): Pendeteksian Kecurangan Laporan Keuangan Menggunakan Metode Beneish M Score (Studi Empiris Pada Perusahaan Perdagangan Eceran Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018) Sunarjo, Eka Fitria Hanum; Hariyanto, Wiwit
Indonesian Journal of Innovation Studies Vol. 16 (2021): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4852.971 KB) | DOI: 10.21070/ijins.v16i.561

Abstract

This study was conducted to determine the retail trading companies listed on the Indonesia Stock Exchange in 2016-2018 which are classified as manipulators and non-manipulators. The type of data used in this research is secondary data. The population in this study are retail trading companies totaling 22 companies and producing a sample of 13 retail trading companies using purposive sampling method. The analytical technique used in this study is a quantitative descriptive technique using the Beneish M Score . The results of the study show that there are 15 retail trading companies that are classified as manipulators in 2016-2018 and have a percentage of 38.46%. The manipulator companies consist of 6 companies in 2016 , 5 companies in 2017 , and 4 companies in 2018 . While the results of the study show that retail trading companies that are classified as non-manipulators in 2016-2018 amounted to 24 companies and had a percentage of 61.54%. The non-manipulator companies consist of 7 companies in 2016, 8 companies in 2017, and 9 companies in 2018.
Analysis of Sales and Cash Receipt Accounting Information Systems To Improve Internal Control Over Revenue At PT. Indomarco Prismatama Sidoarjo Branch Office: Analisa Sistem Informasi Akuntansi Penjualan Dan Penerimaan Kas Untuk Meningkatkan Pengendalian Internal Atas Pendapatan Pada PT. Indomarco Prismatama Kantor Cabang Sidoarjo Astutik, Yuli; Nurasik, Nurasik
Indonesian Journal of Innovation Studies Vol. 16 (2021): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2627.129 KB) | DOI: 10.21070/ijins.v16i.562

Abstract

The accounting system for sales and cash receipts operated at PT Indomarco Prismatama is used to improve internal control over revenue at PT Indomarco Prismatama in Sidoarjo branch offices. This accounting system is carried out to minimize errors and fraud in the process of selling and receiving cash, because there are executors in the field who deliberately cheat in carrying out their duties, but there are also executors who make mistakes but they do not intentionally or have no intention. The error is due to a procedure that was not executed. Therefore, the existence of an accounting system will be able to support the performance of employees in carrying out their duties properly.
Implementation of the Village Financial System Application (SISKEUDES) Version 2.0.2 and the Quality of Village Financial Reports: Implementasi Aplikasi Sistem Keuangan Desa (SISKEUDES) Versi 2.0.2 dan Kualitas Laporan Keuangan Desa Fauziah, Rina; Biduri, Sarwendah
Indonesian Journal of Innovation Studies Vol. 16 (2021): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (21.738 KB) | DOI: 10.21070/ijins.v16i.563

Abstract

This study aims to examine the implementation of the Village Financial System (SISKEUDES) version 2.0.2 and the quality of village financial reports. This study focuses on extracting information, analyzing and understanding the opinions of informants regarding the Implementation of the Village Financial System Application(SISKEUDES) Version 2.0.2 which is a development from the previous version. This study was conducted in Dukuhsari Village, Kupang Village and Kedungcangkring Village. Furthermore, an evaluation of the implementation of the village financial system version 2.0.2 and the quality of financial reports was carried out in these three villages. The Village Financial System Application (SISKEUDES) is an application which used by village government officials, especially in the process of managing and preparing village financial reports. This research uses a qualitative approach. The method used in this research is descriptive method. The sources of data used in this study are primary data sources obtained from the Head of Planning and Head of Finance in three villages, while secondary data sources are obtained from documents of applicable regulations and laws. While the data collection methods that used are observation, interviews, and documentation. Furthermore, the data analysis techniques used are data collection, data reduction, data display, and data verification. The results of the study note that the use of Siskeudes Version A2.0AR.0.1.better in terms of input to administration and book keeping processes, and already integrated with documents at the planning and budgeting stages, compared to Siskeudes Version 1.0.R1.06.
The Effect of Company Size, Profitability and Financial Laverage on Income Smoothing Practices with Good Corporate Governance as Moderating Variables in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange: Pengaruh Ukuran Perusahaan, Profitabilitas Dan Financial Laverage Terhadap Praktik Income Smoothing Dengan Good Corporate Governance Sebagai Variabel Pemoderasi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa E Nurani, Etika Vira; Maryanti, Eny
Indonesian Journal of Innovation Studies Vol. 16 (2021): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3400.191 KB) | DOI: 10.21070/ijins.v16i.564

Abstract

This research intends to know The Effect Of Company Size, Profitability and Financial Leverage To Income Smoothing Practice With Good Corporate Governance As Moderator Variable For Manufacturing Industry Consumer Goods That Registered At Indonesia Stock Exchange 2016-2018. Earlier research showing different result. Reserch is needed to re-examine the effect of two variables on income smoothing by adding good corporate governance as moderator variable. There are 53 companies in manufacturing industry consumer goods that registered at Indonesia Stock Exchange 2016-2018 research population. based on criteria purposive sampling obtained 31 companies that meet research criteria. This research is using analytical data testing SmartPLS (Partial Least Square). This research resulted in independent variables such as company size affecting income smoothing, while profitability and financial leverage are not affected by income smoothing. Good corporate governanceas a moderating potential variable (Homologiser Moderator) on the effect of company size on income smoothing, profitability on income smoothing, financial leverage on income smoothing.
The Influence of Intellectual Intelligence, Emotional Intelligence, and Spiritual Intelligence on Employee Performance with Intervening Variable Job Satisfaction CV. Kirana Bahari.: Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Dan Kecerdasan Spiritual Terhadap Prestasi Kerja Karyawan Dengan Kepuasan Kerja Variabel Intervening CV. Kirana Bahari. Yuda, Faiz Wachida; Sumartik, Sumartik
Indonesian Journal of Innovation Studies Vol. 16 (2021): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2638.718 KB) | DOI: 10.21070/ijins.v16i.565

Abstract

This study aims to determine Intellectual Intelligence, Emotional Intelligence, and Spiritual Intelligence on Employee Work Performance with Job Satisfaction Intervening Variable CV. Kirana Bahari. This research is a type of quantitative research with hypothesis testing. The sample used in this study were 50 employees of CV. Kirana Bahari. The analytical tool used in this research is partial least square (PLS). The term PLS specifically means the calculation of the optimal least square fit of the correlation or variance matrix. The primary data in this study were obtained from a questionnaire whose measurement was using a Likert scale which was tested for validity and reliability. The results of this study prove that intellectual intelligence affects job satisfaction, emotional intelligence affects job satisfaction, spiritual intelligence affects job satisfaction, intellectual intelligence affects work performance, emotional intelligence affects work performance, spiritual intelligence affects job performance, job satisfaction affects job performance. work performance, intellectual intelligence affects job performance mediated by job satisfaction, emotional intelligence affects job performance mediated by job satisfaction, emotional intelligence affects job performance mediated by job satisfaction.

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