cover
Contact Name
Hindarto
Contact Email
jurnal@umsida.ac.id
Phone
-
Journal Mail Official
jurnal@umsida.ac.id
Editorial Address
Jl. Mojopahit No. 666B, Sidoarjo, Jawa Timur
Location
Kab. sidoarjo,
Jawa timur
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 15 Documents
Search results for , issue "Vol. 26 No. 2 (2025): April" : 15 Documents clear
Workplace Dynamics and Employee Commitment at CV Kevin Perkasa: Dinamika Tempat Kerja dan Komitmen Karyawan di CV Kevin Perkasa Gustamin , Kevin Oktaviano; Abadiyah , Rifdah
Indonesian Journal of Innovation Studies Vol. 26 No. 2 (2025): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i2.1815

Abstract

General Background: Employee commitment has become a crucial determinant of organizational sustainability in today’s competitive business environment. Specific Background: Companies often face challenges related to job insecurity, work stress, and job satisfaction, which directly influence employees’ dedication and performance. Knowledge Gap: However, empirical evidence in small-scale property marketing firms, particularly in Indonesia, remains limited. Aims: This study aims to examine how job insecurity, job stress, and job satisfaction contribute to employee commitment at CV Kevin Perkasa. Results: Using quantitative methods and multiple linear regression with 50 respondents, findings reveal that job insecurity, job stress, and job satisfaction each have a positive and significant relationship with employee commitment, both partially and simultaneously. Novelty: Unlike previous studies focusing on large organizations, this research highlights how psychological and motivational factors jointly strengthen commitment in small property enterprises. Implications: The results suggest that improving job security perceptions, managing stress effectively, and fostering satisfaction can enhance workforce stability and organizational resilience. Highlights: Job insecurity, stress, and satisfaction significantly shape employee commitment. Study emphasizes psychological aspects in small property firms. Findings provide strategic insights for human resource sustainability. Keywords: Job Insecurity, Job Stress, Job Satisfaction, Employee Commitment, Human Resource Management
Comparative Study of Receivable Provisions and Profit Quality under PSAK 71: Studi Perbandingan Cadangan Piutang dan Kualitas Laba Berdasarkan PSAK 71 Nabilah, Yushi; Rahayu, Duwi
Indonesian Journal of Innovation Studies Vol. 26 No. 2 (2025): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i2.1816

Abstract

General Background: Financial reporting standards play a crucial role in ensuring the transparency and reliability of financial statements, especially in the insurance industry, which is heavily dependent on accurate estimation of receivable provisions. Specific Background: The implementation of PSAK 71 in Indonesia has introduced a forward-looking expected credit loss model, replacing the incurred loss approach, significantly affecting financial statement recognition and measurement. Knowledge Gap: However, there remains limited empirical evidence on how this transition influences the quality of earnings and receivable provisioning practices within insurance companies. Aims: This study aims to compare receivable provisions and profit quality before and after the implementation of PSAK 71 among insurance companies registered with the Financial Services Authority (OJK). Results: The findings reveal a noticeable adjustment in provisioning policies and a moderate improvement in earnings quality post-implementation, indicating a more prudent financial reporting approach. Novelty: This study provides new insights into the practical implications of PSAK 71 on the insurance sector’s financial performance. Implications: The results are expected to assist regulators, investors, and practitioners in understanding the broader impact of accounting standard reforms on financial stability and transparency. Highlights: Examines financial reporting changes due to PSAK 71 implementation. Reveals improved prudence in receivable provisioning post-PSAK 71. Contributes to understanding earnings quality in Indonesia’s insurance sector. Keywords: PSAK 71, Receivable Provisions, Insurance Companies, Profit Quality, Financial Reporting
Self Efficacy, Capital, Return, and Risk Shaping Students’ Investment Interest: Keyakinan Diri, Modal, Imbal Hasil, dan Risiko Mempengaruhi Minat Investasi Mahasiswa Hikmah, Syahrur Romadhonil; Hariyanto, Wiwit
Indonesian Journal of Innovation Studies Vol. 26 No. 2 (2025): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i2.1817

Abstract

General Background: Investment awareness among students has become increasingly vital as they represent a key demographic in developing future investors in Indonesia. Specific Background: Despite the growing accessibility of investment platforms, students’ willingness to invest remains low, particularly due to psychological and financial barriers. Knowledge Gap: Previous studies have not comprehensively examined the joint role of self-efficacy, minimum capital, perceived return, and risk in explaining students’ investment interest, especially among Generation Z learners. Aims: This study investigates how these four variables contribute to students’ investment interest at Muhammadiyah University of Sidoarjo. Results: Using a quantitative approach and multiple linear regression analysis with 60 respondents, the findings reveal that self-efficacy, minimum capital, perceived return, and risk each significantly relate to investment interest. The model explains 49.2% of the variation in investment interest. Novelty: The inclusion of self-efficacy as a behavioral determinant under the Theory of Planned Behavior framework provides a deeper understanding of students’ investment motivation. Implications: The study highlights the need for targeted financial education and university-based investment literacy programs to strengthen confidence and rational decision-making among young investors. Highlights: Self-efficacy and perceived return are strong predictors of investment interest. Minimum capital accessibility motivates students’ investment participation. Risk perception moderates investment intentions among young investors. Keywords: Self Efficacy, Minimum Capital, Perceived Return, Risk, Investment Interest
Internal Auditors’ Perceptions on Whistleblower Intentions for Fraud Prevention.: Persepsi Auditor Internal terhadap Niat Pelapor Pelanggaran dalam Pencegahan Penipuan. Sholihah, Amilatus; Biduri , Sarwenda
Indonesian Journal of Innovation Studies Vol. 26 No. 2 (2025): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i2.1818

Abstract

General Background: Whistleblowing plays a crucial role in detecting and preventing fraud within organizations, yet internal auditors often face ethical and psychological barriers in fulfilling this responsibility. Specific Background: In Indonesia, fraud cases persist across sectors, and limited protection systems for whistleblowers reduce reporting willingness. Internal auditors, who are central to internal control and fraud detection, need both structural and moral support to act as effective whistleblowers. Knowledge Gap: Previous studies focused mainly on whistleblowing intentions based on individual traits or organizational culture, leaving limited understanding of how internal auditors perceive their role in fostering whistleblowing. Aims: This study explores internal auditors’ perceptions of whistleblower intention factors and their functional role in increasing whistleblowing for fraud prevention. Results: Findings indicate that confidentiality assurance, strong internal control, and leadership commitment significantly strengthen auditors’ intention to report fraud. Novelty: The study introduces a qualitative insight into how system reliability and auditor independence shape whistleblowing behavior in educational and corporate institutions. Implications: Enhancing whistleblowing systems and auditor competence can improve fraud prevention effectiveness and organizational integrity. Highlights: Internal auditors perceive confidentiality as key to whistleblowing intention. Strong internal control fosters fraud detection and prevention. Leadership commitment sustains a secure ethical reporting culture. Keywords: Internal Auditor, Whistleblower Intention, Whistleblowing System, Internal Control, Fraud Prevention
Simplifying Child Identity Card Services through the ADA DIA Program: Mempermudah Layanan Kartu Identitas Anak melalui Program ADA DIA Pitono, Eppy Dian; Rodiyah , Isnaini
Indonesian Journal of Innovation Studies Vol. 26 No. 2 (2025): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i2.1819

Abstract

General Background: Public service innovation is essential to meet the growing and complex needs of society, particularly in administrative population management. Specific Background: The Child Identity Card (KIA) program serves as a national effort to ensure children's civil rights and legal identity. However, the manual and centralized KIA service in Sidoarjo created access limitations for rural communities. Knowledge Gap: Limited studies have examined local government innovations that bring population services closer to citizens, especially children. Aims: This study aims to describe and analyze the ADA DIA (Ambil Data Anak Dapat KIA) program as an innovation in KIA service delivery at the Krembung District. Results: The findings show that ADA DIA demonstrates relative advantage, suitability with community needs, low complexity, high trialability, and strong observability. Novelty: ADA DIA presents a direct service approach where officers visit schools to collect data, reducing bureaucracy and costs. Implications: The program serves as a replicable model for other districts to improve accessibility and equity in population services for children. Highlights: ADA DIA simplifies KIA service through school-based data collection. Demonstrates low complexity and high community acceptance. Provides a model for inclusive administrative service innovation. Keywords: Innovation, Public Service, Child Identity Card, ADA DIA Program, Krembung District

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