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M. I . Nst
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INDONESIA
Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan
ISSN : -     EISSN : 28093720     DOI : https://doi.org/10.55983/inov
Core Subject : Economy, Science,
Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan (Inovatif: JEMABK) (E-ISSN 2809-3720) is a media publication manuscript that contains the results of the Field Research applying peer-reviewed. Manuscripts published in the Inovatif: JEMABK includes the results of scientific research original articles scientific reviews that are new, Inovatif: JEMABK) accepts manuscripts in the field of research that covers scientific fields: Economics, Islamic Economic, Management, Accounting, Taxation, Business Digital, Entrepreneurship.
Articles 7 Documents
Search results for , issue "Vol. 1 No. 2 (2022): MARET 2022" : 7 Documents clear
Pengaruh Keberagaman Dewan Direksi Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Nafisa Rokhilla Haris Lubis; Syahyunan Syahyunan; Muhammad Fauzan Azhmy
Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 2 (2022): MARET 2022
Publisher : Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1150.648 KB) | DOI: 10.55983/inov.v1i2.7

Abstract

This study aims to determine the effect of the diversity of the board of directors on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange. This research is causal associative research and the type of data used is quantitative data. The data used are obtained from audited company financial reports and annual reports from manufacturing companies listed on the Indonesia Stock Exchange. The analytical method used is descriptive analysis and multiple linear regression of panel data. The population of this study are manufacturing companies for the 2015-2019 period, which totaled 181 companies. The sample in this study amounted to 28 companies. The results of this study indicate that gender diversity has a negative and insignificant effect on financial performance, national diversity has a negative and significant effect on financial performance, age diversity has a positive and insignificant effect on financial performance, and educational diversity has a negative and insignificant effect on financial performance. The diversity of gender, nationality, age and education simultaneously has a positive and significant effect on financial performance.
Pengaruh Kejelasan Sasaran Anggaran dan Sistem Pelaporan terhadap Akuntabilitas Kinerja dengan Pengendalian Internal sebagai Variabel Intervening Sanusi Sanusi; Atma Hayat; Novika Rosari
Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 2 (2022): MARET 2022
Publisher : Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1297.285 KB) | DOI: 10.55983/inov.v1i2.103

Abstract

This study aims to examine the effect of the clarity of budget objectives and reporting systems on the performance accountability of government agencies. This study is also to test whether the internal control system mediates the effect of the clarity of government budget objectives and reporting systems. This type of research is associative causality. This research was conducted using a survey method by distributing questionnaires to the compilers of performance accountability reports of government agencies in Kotabaru. The population of this study was all SKPD in the Kotabaru Regency Government, totaling 30 SKPD consisting of 82 sample respondents. The data analysis method used is descriptive statistical analysis and Partial Least Square (SEM-PLS) analysis. The analysis is assisted by the Smart PLS 3.0 program. The results of this study indicate that the clarity of budget targets and internal control affect the performance accountability of government agencies while the reporting system has no effect on performance accountability. Clarity of budget targets, and reporting systems affect internal control. Internal control as an interverning variable can affect the clarity of budget objectives and the accountability reporting system for the performance of the Kotabaru local government agencies.
Pengaruh Good Corporate Governance Terhadap Manajemen Laba Fieska Putri Setiani; Ngurah Pandji MAD
Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 2 (2022): MARET 2022
Publisher : Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (752.788 KB) | DOI: 10.55983/inov.v1i2.109

Abstract

This study aims to analyze the effect of institutional ownership, managerial ownership, size of the board of commissioners, the proportion of independent commissioners and audit committees on the earnings management of companies included in the JII (Jakarta Islamic Index) 2017-2020. The sample method used in this research is purposive sampling method, namely the sampling method based on certain criteria. The sample that meets the criteria in this study is 44 company data included in the JII (Jakarta Islamic Index) 2017-2020. The analytical method used in this research is multiple linear regression analysis which is preceded by the classical assumption test consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. While the hypothesis testing is done by using the F test and t test. The results of data analysis or regression results show that partially institutional and managerial ownership has a significant effect on earnings management. The value of the coefficient of determination is 26.2%.
Impelementasi Disiplin Kerja Dan Produktivitas Kerja Perspektif Ekonomi Islam Rija Aini; Sri Sudiarti
Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 2 (2022): MARET 2022
Publisher : Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (831.974 KB) | DOI: 10.55983/inov.v1i2.112

Abstract

This study aims to analyze and determine the implementation or application of work discipline and work productivity in the Regional Office of the Ministry of Religion of North Sumatra Province. This study uses a descriptive approach with qualitative methods that use interviews, observation, and documentation as a technique to obtain research data. The subjects in this study were employees who worked in the office of the Ministry of Religion of North Sumatra Province. The results of the study explain that the implementation of work discipline which includes indicators of attendance, compliance with work regulations and standards, as well as a high level of vigilance and then work productivity variables with indicators of ability, results achieved, morale, self-development, quality and efficiency have been implemented entirely. by employees with a good level of assessment to quite good in its implementation in the field. Islamic economics in interpreting work is not just to meet the needs of life but as a form of existence, and self-servitude as a human to Allah Swt
Pengaruh Self Expressive Brand Terhadap Brand Accaptance Melalui Word Of Mouth Muliani Marwah Sismy; Aulia Arief Nasution; Indra Syafii
Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 2 (2022): MARET 2022
Publisher : Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (830.559 KB) | DOI: 10.55983/inov.v1i2.113

Abstract

The purpose of this study was to examine and analyze the effect of self-expressive brand on brand acceptance through word of mouth. In the people of Medan City who buy H&M products directly or indirectly. The approach used in this study is a causal approach. The population in this study were all the people of Medan City who bought H&M products. The sample in this study used quota sampling totaling 100 people in Medan City who bought H&M products. Data collection techniques in this study used documentation, observation, and questionnaire techniques. The data analysis technique in this study used a quantitative approach using statistical analysis using the Auter Model Analysis test, Inner Model Analysis, and Hypothesis Testing. Data processing in this study using the PLS (Partial Least Square) software program. The results of this study prove that directly self-expressive brands and word of mouth affect brand acceptance, self-expressive brands affect word of mouth, the results of this study indirectly state that self-expressive brands affect brand acceptance through word of mouth.
Kinerja Lingkungan, Biaya Lingkungan Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Dengan Corporate Social Responsibility Sebagai Variabel Intervening Farhan Habib Siregar; Syahyunan Syahyunan; Zuwina Miraza
Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 2 (2022): MARET 2022
Publisher : Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1016.149 KB) | DOI: 10.55983/inov.v1i2.114

Abstract

company size on financial performance through corporate social responsibility either directly or indirectly in mining companies listed on the Indonesia Stock Exchange. This research is causal associative research and the type of data used is quantitative data. The data used is obtained from the company's financial statements that have been audited on the Indonesia Stock Exchange during the study period. The analytical method used is descriptive analysis, testing the assumptions of the hypothesis test model. The population of this study are mining companies for the 2017-2020 period, which totaled 50 companies. The sample in this study amounted to 15 companies. The results of this study indicate that environmental performance has a positive and significant effect on company performance, environmental costs have a negative and significant effect on company performance, company size has a negative and insignificant effect on company performance, corporate social responsibility has a negative and insignificant effect on company performance, and environmental performance has a negative effect. and not significant to the company's performance through corporate social responsibility, environmental costs have a positive and insignificant effect, the size of environmental companies has a negative and insignificant effect on company performance through corporate social responsibility.
Pengaruh Kualitas Audit, Debt Ratio, Ukuran Perusahaan, Audit Lag Terhadap Opini Audit Going Concern Nauval Nadzif; Ngurah Pandji Mertha Agung Durya
Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 2 (2022): MARET 2022
Publisher : Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.658 KB) | DOI: 10.55983/inov.v1i2.118

Abstract

The study aims to determine the effect of audit quality, debt ratio, firm size, and audit lag on going-concern audit opinion. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020. The sample selection uses the purposive sampling method and obtained 492 samples. The sources of data used are secondary data. Debt ratio and audit lag significantly affects audit opinion based on logistic regression analyses using the SPSS 24.0 program. Meanwhile, audit quality and firm size do not affect going concern audit opinion.

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