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Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Published by PT. Karya Inovatif Nusantara
ISSN : -     EISSN : 30308402     DOI : https://doi.org/10.51922/jibma.v2i1.9
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi is an open access journal published four times a year (February, May, August, November) With e-ISSN : 3030-8402. The editorial board invites writers, researchers, lecturers, undergraduate and graduate students, and practitioners to publish and share their ideas through scientific and empirical research in the fields of Business Management and accounting. The main objective of this publication is to improve theory, concepts and practices in the field of Business Management and accounting. Research dissemination will enable young researchers and practitioners to present and share their scientific empirical findings. We will be a bridge between theory and practice in Business Management and accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 102 Documents
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Pengaruh Budaya Organisasi dan Disiplin Kerja Terhadap Kinerja Pegawai Pada Kantor Wilayah Kementerian Agama DKI Jakarta Umam, Difa Abril; Sofyan Marwansyah
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 4 No. 1 (2026): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v4i1.228

Abstract

The Jakarta Regional Office of the Ministry of Religious Affairs is the representative of the Ministry of Religious Affairs of the Republic of Indonesia at the provincial level, tasked with implementing policies in the religious field. Employee performance is a fundamental factor in supporting this task, which is influenced by several important factors, namely organizational culture and work discipline. Organizational culture shapes patterns of thinking and acting, while work discipline encourages responsibility in completing tasks. This study aims to determine the influence of organizational culture and work discipline on employee performance at the Jakarta Regional Office of the Ministry of Religious Affairs. This study uses a quantitative approach. The sample consisted of 46 respondents. Data collection was carried out through questionnaires. The results of the t-test indicate that partially organizational culture has a significant effect on employee performance (t count 5.676 > t table 2.017), while work discipline has no significant effect (t count 1.554 < t table 2.017). The results of the F-test indicate that simultaneously organizational culture and work discipline have a significant effect on employee performance (F count 31.488 > F table 3.21), a significant value (0.001 < 0.05).
Optimalisasi Sistem Pengadaan Bahan Baku Oleh Team Stocker Untuk Meningkatkan Efisiensi Operasional Mie Gacoan Kartasura Franola Asokawati; Ari Susanti
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 4 No. 1 (2026): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v4i1.300

Abstract

This study aims to analyze the optimization of the raw material procurement system by the stocker team in improving operational efficiency at Resto Mie Gacoan Kartasura. The background of the study is based on the importance of the availability of raw materials in the right quantity and time to support smooth production and service quality. The study used a qualitative approach with data collection techniques through interviews, observation, and documentation. Informants consisted of the restaurant manager, the stocker team, and kitchen employees who were selected purposively. The results of the study indicate that the procurement system has been implemented in a structured manner through sales data-based planning, stock recording using the GTS digital system, and the application of the FIFO and FEFO principles in inventory management. The role of the stocker team has proven significant in maintaining stock accuracy, smooth distribution of materials, and controlling operational costs. However, obstacles still encountered in the form of inconsistencies in stock data, delays in supplier supplies, and high workloads. Therefore, continuous optimization is needed through improving record-keeping discipline, strengthening inter-department coordination, and evaluating supplier performance to support operational efficiency and improve service quality.
Pengaruh Harga, Kualitas produk dan Pelayanan Terhadap Keputusan Pembelian Konsumen Warung Sayur Kita Jaten Febi Permatasari; Ari Susanti
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 4 No. 1 (2026): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v4i1.302

Abstract

This study aims to analyze the influence of price, product quality, and service quality on consumer purchasing decisions at Warung Sayur Kita Jaten. The background of the study is based on the important role of MSMEs in the fresh food retail sector in retaining consumers amidst competition with modern minimarkets. The method used is a quantitative approach with data collection techniques through distributing questionnaires to 85 respondents. Data were analyzed using instrument quality tests, classical assumption tests, and multiple linear regression with the help of SPSS 25. The results of the study indicate that price and service quality have a positive and significant effect on purchasing decisions. Meanwhile, product quality has a positive but insignificant effect. Simultaneously, the three variables are able to explain 45.8% of the variation in purchasing decisions, while the remainder is influenced by other factors outside the research model. These findings indicate that establishing a competitive pricing strategy and improving service quality need to be a priority in maintaining and improving consumer purchasing decisions.
Analisis Penilaian Kinerja Karyawan Dengan Menggunakan Metode Key Performance Indicator (KPI) Pada CV. XYZ Hesti Nurmayasari; Irwin Ananta Vidada
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 4 No. 2 (2026): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v4i2.183

Abstract

The purpose of this research is to determine the performance assessment in the company. The method currently used by the company is to carry out an evaluation process once a year, however the basis for the assessment does not yet use a structured method, so it is felt to be less effective and less in line with the company's objectives or Company Operational Standards (SOP). Then the company began to change the method for assessing employee performance, namely by using the Key Performance Indicator (KPI) method, of which only 1 division has created a KPI to determine employee performance assessment, namely the HRD Division. To overcome this, the author prepares employee performance assessments based on a method, namely the KPI method, by completing the creation of KPIs for all divisions once a month. Of the 6 Divisions, 4 Divisions with a final grade of A and 2 Divisions with a grade of B which shows that although they have succeeded in achieving most of the targets, there are still several areas that need improvement. For this reason, the KPI method can be used to solve employee performance assessment problems, so that employees can work comfortably, enthusiastically and with full motivation in carrying out their performance.
Behavioral Pattern Discovery for Fintech Strategy: Naïve Bayes Analysis of Digital Payment Sentiments Iman Supriadi; Mochamad Fatchurrohman; Rahma Ulfa Maghfiroh; Rukhul Abadi
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 4 No. 2 (2026): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v4i2.305

Abstract

The rising adoption of digital wallets in Indonesia has created an urgent need for fintech service providers to gain deeper insights into user perceptions and satisfaction. However, many providers continue to rely on conventional methods for evaluating consumer feedback, without leveraging the power of machine learning–based sentiment analysis. This study aims to identify user sentiment patterns toward five leading digital wallet platforms GoPay, OVO, DANA, LinkAja, and ShopeePay and to evaluate the effectiveness of the Naïve Bayes algorithm in classifying sentiments based on user reviews from the Google Play Store. A quantitative approach was employed, involving web scraping, text preprocessing, and sentiment classification using the Multinomial Naïve Bayes algorithm. The results indicate that Naïve Bayes can achieve classification accuracy exceeding 85% across all platforms, with the highest performance observed for LinkAja (95.10%) and GoPay (93.33%). These findings reveal variations in public perception across platforms and underscore the potential of machine learning in supporting user voice–based digital service strategies. The novelty of this research lies in the integration of organic review data with predictive approaches to inform strategic decision-making in the fintech service context.
Pengaruh Citra Merek dan Kualitas Pelayanan terhadap Loyalitas Pelanggan pada Yourdayflower di Bangkinang Rahmad Akbar; Dzulhijjah Yetti; Hayatul Khairul Rahmat; Andri Nofiar. Am; Nurkholis
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 4 No. 2 (2026): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v4i2.307

Abstract

This study was designed to explore the extent to which the strength of brand image and the standards of service quality are able to solidify customer loyalty at Yourdayflower in Bangkinang. Adopting a quantitative approach with an associative research design, this study involved 98 customers as respondents who contributed data through a structured questionnaire. All collected data were processed using multiple linear regression analysis via SPSS, having successfully passed a series of prerequisite tests including validity, reliability, and classical assumption tests to ensure model accuracy. The empirical findings reveal that all research indicators possess a high level of reliability. Furthermore, the established model proved to meet the standards of normality and is free from the disturbances of multicollinearity and heteroscedasticity. Statistically, both brand image and service quality demonstrate a positive contribution toward customer loyalty, both when tested independently (partially) and collectively (simultaneously). A compelling discovery in this research is that service quality plays a more crucial and prominent role than brand image in anchoring customer loyalty. These findings offer practical implications for the management of Yourdayflower to consistently prioritize service refinement and the strengthening of brand identity as strategic steps in creating harmonious, long-term relationships with their clientele.
The Influence Of Learning Motivation And Interest In Reading On Academic Achievement Muhamad Nasrip
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 4 No. 2 (2026): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v4i2.308

Abstract

This study aimed to examine the effect of learning motivation and interest in reading on academic achievement. This study uses quantitative data, data collection methods through distributing questionnaires, and observations. The population of this study amounted to 400 people, using the sampling method of the Slovin formula, as many as 200 respondents. Testing using validity and reliability tests, as well as multiple linear regression analysis tests. The results of this study state that learning motivation affects learning achievement, reading interest affects learning achievement, and learning achievement and reading interest affect learning achievement. Therefore, the role of lecturers and universities is expected to design several learning programmes that can encourage both aspects in a balanced manner. Then, further research can adopt this variable or can explore and examine other variables, such as parental support, learning environment, emotional intelligence, or teaching methods, as determinants of learning achievement.
Analisis Determinasi Laju Pertumbuhan Ekonomi di Kabupaten Wonosobo Satriyo Andro Wastoto; Elfan Kaukab; Muhammad Asif Maulana Akbar
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 4 No. 2 (2026): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v4i2.309

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tingkat pengangguran terbuka, harapan lama sekolah, dan kemiskinan terhadap laju pertumbuhan ekonomi di Kabupaten Wonosobo. Penelitian ini merupakan penelitian kuantitatif deskriptif, populasi dalam penelitian ini adalah data publikasi BPS Kabupaten Wonosobo. Jumlah sampel yang diperoleh berupa data sekunder publikasi BPS Kabupaten Wonosobo dari tahun 2011 -2024. Analisis data dalam penelitian ini menggunakan analisis statistik deskriptif, uji f, uji asumsi klasik, uji hipotesis dengan metode regresi linier berganda, dan uji determinasi. Penelitian ini menunjukkan bahwa variabel Tingkat Pengangguran Terbuka, tidak menunjukkan pengaruh terhadap Laju Pertumbuhan Ekonomi di Kabupaten Wonosobo (H1 ditolak), Harapan Lama Sekolah berpengaruh positif terhadap Laju Pertumbuhan Ekonomi (H2 diterima) dan Kemiskinan berpengaruh negatif terhadap laju pertumbuhan ekonomi terhadap Laju Pertumbuhan Ekonomi di Kabupaten Wonosobo (H3 diterima). Pengumpulan data dalam penelitian ini menggunakan pengumpulan data sekunder dengan cakupan ketersediaan data yang terbatas. Peneliti selanjutnya agar dapat mengembangkan penelitian ini dengan mengembangkan metode analisis yang lebih beragam, seperti penggunaan model data panel, regresi nonlinier, atau pendekatan ekonometrika lainnya yang mampu menangkap hubungan yang lebih kompleks antarvariabel.
Model Mediasi Kepuasan Kerja pada Pengaruh Kompensasi terhadap Kinerja Pegawai Rumah Sakit: Pendekatan SEM-PLS Rendi Randika; Nofri Hasrianto; Ahmad Redho
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 4 No. 2 (2026): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v4i2.310

Abstract

This study aims to analyze the effect of compensation on employee performance with job satisfaction as a mediating variable at Hospital X Type C in Pekanbaru. Compensation is an important factor in human resource management that not only functions as a financial reward, but also as a form of organizational appreciation for employee contributions. Job satisfaction acts as an intervening variable that bridges the relationship between compensation and employee performance. This study uses a quantitative approach with the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The study population was all 110 employees of Hospital X Type C Pekanbaru, with a sample of 86 respondents selected using the proportionate stratified random sampling technique. Data were analyzed using SmartPLS 4.0 through outer model testing, inner model testing, and hypothesis testing. The results showed that compensation had an effect on employee job satisfaction and performance, and job satisfaction also had a positive and significant effect on employee performance. In addition, job satisfaction was proven to mediate the effect of compensation on employee performance through a significant indirect effect. The R-square value showed that the compensation and job satisfaction variables were able to explain variations in employee performance by 46.3%. Improving employee performance is not only influenced by direct compensation, but also through increasing job satisfaction as a mediating mechanism to improve employee satisfaction and performance in a sustainable manner.
Developing Regional Leading Products Through A Business Management Model: Evidence From Lebak Regency, Indonesia Wahyuni
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 4 No. 2 (2026): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v4i2.313

Abstract

Regional leading products play a strategic role in strengthening local economic development and regional competitiveness. This study aims to develop regional leading products through integrated regional economic analysis and business management models in Lebak Regency, Indonesia. A descriptive-analytical approach is employed by combining qualitative and quantitative techniques. Regional economic potential is identified using Location Quotient (LQ) analysis, Klassen Classification, Shift Share, and the Growth Ratio Model (GRM), while qualitative data is collected through in-depth interviews with regional stakeholders and relevant institutions. Regional leading products play a strategic role in strengthening local economic development and regional competitiveness. This research aims to develop regional flagship products through integrated regional economic analysis and business management models in Lebak Regency, Indonesia. A descriptive-analytical approach is used by combining qualitative and quantitative techniques. Regional economic potential is identified using Location Quotient (LQ) analysis, Klassen Typology, Shift Share, and Growth Ratio Model (GRM), while qualitative data is collected through in-depth interviews with regional stakeholders and related agencies. The results show that the agriculture, manufacturing, and food service sectors are the main sectors with strong growth potential and competitive advantages. These findings provide policy implications for the local government in designing effective strategies for sustainable regional product development and economic growth.

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