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 981 Documents
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.
Analysis of Calculation of Production Costs and Operational Costs Against Sales Results of PT. Indofood Sukses Makmur, Tbk. 2017-2019 period: Analisis Perhitungan Biaya Produksi Dan Biaya Operasional Terhadap Hasil Penjualan PT. Indofood Sukses Makmur, Tbk. Periode 2017-2019 Salsabillah, Savira; Rahmawati, Imelda Dian
Indonesian Journal of Innovation Studies Vol. 17 (2022): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1956.368 KB) | DOI: 10.21070/ijins.v17i.566

Abstract

This study aims to determine the analysis of the calculation of production costs and operating costs on the sales of PT. Indofood Sukses Makmur, Tbk. 2017-2019 period. This research method is a qualitative method. The object of this research is the company PT. Indofood. Tbk period 2017-2019. The data used is secondary data. Proceeds from the sale of PT. Indofood, Tbk. The 2017-2019 period has increased every year. This is due to the factors of production costs and operational costs. Sales can be said to be successful if a company is able to issue a budget that is in production costs such as raw material costs, direct labor costs and factory overhead costs.
The Influence of Innovation Culture, Work Ability and Work Commitment on Productive Behavior with Job Satisfaction as Intervening Variable: Pengaruh Budaya Inovasi, Kemampuan Kerja dan Komitmen Kerja terhadap Perilaku Produktif dengan Kepuasan Kerja sebagai Variabel Intervening Srirahayu, Elvi; Abadiyah, Rifdah
Indonesian Journal of Innovation Studies Vol. 17 (2022): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.799 KB) | DOI: 10.21070/ijins.v17i.567

Abstract

This study aims to determine the Influence of Innovation Culture, Work Ability and Work Commitment on Productive Behavior with Job Satisfaction as an Intervening Variable in Trenggalek Banana Chips IKM. The population used was all 100 employees of Trenggalek Banana Chips IKM, and in this study 100 people were used as samples. The sampling technique used in this study was a saturated sample. Data was collected through the distribution of questionnaires. To test the hypothesis used multiple correlation coefficient (R), determinant coefficient (R2), classical assumption test, F test and t test with the help of SPSS (Statistical Program for Social Science) version 18.0. 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 the culture of innovation (X1), work ability (X2), work commitment (X3) affect the productive behavior of employees (Y). Culture of innovation (X1), work ability (X2), work commitment (X3) affect employee job satisfaction (Z). In addition, innovation culture (X1), work ability (X2), work commitment (X3) and job satisfaction (Z) have direct and indirect effects on employee productive behavior (Y).
The Effect of Financial Condition, Audit Tenure, and Previous Year's Audit Opinion on Going Concern Audit Opinions on Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2018: Pengaruh Kondisi Keuangan,Audit Tenure, dan Opini Audit Tahun Sebelumnya Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2016-2018 Febrianti, Adela; Rahmawati, Imelda Dian
Indonesian Journal of Innovation Studies Vol. 17 (2022): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.15 KB) | DOI: 10.21070/ijins.v17i.568

Abstract

The purpose of this study was to determine the effect of financial conditions, audit tenure, and previous year's audit opinion on going concern audit opinions. The sample used in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 and the number was 32 companies. This study uses multiple linear regression analysis techniques using SPSS for windows. Based on the results of the study, financial condition significantly affects going concern audit opinion, audit tenure does not significantly affect going concern audit opinion, while the previous year's audit opinion has a significant effect on going concern audit opinion.