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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 110 Documents
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Analisis Kinerja Belanja dalam Laporan Realisasi Anggaran pada Dinas Komunikasi Informatika Statistik dan Persandian Kota Cilegon Tahun Anggaran 2021 -2023 Deasy Femayona Devi
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.v4i2.314

Abstract

The Budget Realization Report (LRA) is one of the most essential financial accountability reports. It is the first type of financial report prepared before the balance sheet, operational report, and cash flow statement. Based on the LRA, readers can assess financial performance, particularly through expenditure analysis. The expenditure realization at the Department of Communication, Informatics, Statistics, and Cryptography of Cilegon City in 2021 was relatively low due to the post-COVID-19 recovery phase. In 2022, realization increased significantly due to the implementation of a regional priority program, namely the Smart City initiative. However, in 2023, expenditure realization declined again due to budget rationalization. This study aims to identify and analyze the expenditure performance in the Budget Realization Report (LRA) at the Department of Communication, Informatics, Statistics, and Cryptography of Cilegon City for the fiscal years 2021 2023. This research uses a descriptive quantitative method. The data consists of primary sources derived from the audited Budget Realization Reports (LRA) for fiscal years 2021–2023 and interview results. The analysis techniques employed include: expenditure variance analysis, expenditure growth analysis, expenditure harmony analysis, and expenditure efficiency ratio analysis. The findings of this study show that the expenditure variance ratio is categorized as good, as the realization did not exceed the allocated budget. Expenditure growth was recorded at 21% in 2021, increased significantly to 59% in 2022, and declined to -9% in 2023. The expenditure harmony ratio indicates an average of 87.8% for operational expenditures and 12.14% for capital expenditures. The expenditure efficiency ratio fluctuated, with an average of 85.47%, which is still within the efficient category
Pengaruh Penerapan Flexible Working Space (FWS) terhadap Peningkatan Kinerja dan Kepuasan Pegawai di Era Digital pada KPP Pratama Dumai Anastasya Caroline Vebriani; Dito Aditia Darma Nst
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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Flexible Working Space (FWS) terhadap peningkatan kinerja dan kepuasan pegawai di era digital pada KPP Pratama Dumai. Perkembangan teknologi dan transformasi digital mendorong organisasi publik untuk dapat menerapkan sistem kerja yang lebih fleksibel dalam meningkatkan efektivitas kerja dan kualitas pelayanan publik. Penelitian ini dilakukan dengan menggunakan pendekatan kualitatif deskriptif dan metode studi pustaka (library research). Data penelitian diperoleh dari jurnal ilmiah, buku, dokumen kebijakan pemerintah, dan penelitian terdahulu yang relevan dalam penerapan Flexible Working Space (FWS). Teknik analisis data menggunakan model Miles dan Huberman dengan melakukan reduksi data, penyajian data, serta penarikan kesimpulan. Hasil penelitian menunjukkan bahwa penerapan Flexible Working Space mampu meningkatkan produktivitas kerja, efisiensi waktu, work-life balance, dan kepuasan pegawai apabila didukung dengan infrastruktur digital yang memadai, koordinasi kerja yang efektif, serta kemampuan adaptasi pegawai. Namun demikian, penerapan FWS juga menghadapi beberapa hambatan seperti kendala jaringan internet, pengawasan kinerja, serta koordinasi antar unit kerja. Penelitian ini menyimpulkan bahwa penerapan Flexible Working Space berdampak positif terhadap peningkatan kinerja dan kepuasan pegawai di lingkungan organisasi publik apabila dilaksanakan secara terencana dan didukung kebijakan organisasi yang adaptif.
Pengaruh Kualitas Pelayanan, Tingkat Pendidikan dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Sanksi Pajak Sebagai Variabel Moderasi Abiyyu Al Fadhil Ahmad; Suwandi
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.v4i2.346

Abstract

Tax revenue plays an important role in supporting national development, but taxpayer compliance remains a challenge. This study aims to analyze the influence of service quality, education level, and tax socialization on individual taxpayer compliance with tax sanctions as a moderating variable. This research uses a quantitative approach conducted on freelance taxpayers registered at the Primary Tax Office in Gresik. Data were collected through questionnaires and analyzed using multiple regression and moderated regression analysis. The results show that service quality and tax socialization have a positive effect on taxpayer compliance, while education level does not directly affect compliance. Tax sanctions are not able to moderate the relationship between service quality and compliance, but they strengthen the relationship between education level and tax socialization with taxpayer compliance. These findings indicate that improving service quality and strengthening tax socialization supported by consistent tax sanctions can enhance taxpayer compliance. Therefore, tax authorities are recommended to improve service systems and expand tax education programs to increase voluntary compliance.
Analisis Komparatif Kinerja Keuangan PT Unilever Indonesia Tbk Periode 2024-2025: Pendekatan Rasio Keuangan Saviona Kinanthi Widhitama; Adetia Putri; Khrisna Anggun Yuliana
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 4 No. 3 (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.v4i3.316

Abstract

This research aims to conduct a comparative analysis of the financial performance of PT Unilever Indonesia Tbk during the 2024–2025 period using a financial ratio approach. The analysis was conducted by measuring liquidity, solvency, activity, and profitability ratios to assess the company’s ability to meet its short-term and long-term obligations, the effectiveness of its asset utilization, and the level of profit generated. Financial data was obtained from the company’s annual reports and published financial statements. The results of the study indicate differences in financial performance between 2024 and 2025, where liquidity ratios improved, solvency ratios remained relatively stable, activity ratios showed greater efficiency, while profitability ratios fluctuated in line with market dynamics and operating costs. These findings provide a comprehensive overview of the company’s financial condition and can serve as a reference for investors, management, and stakeholders in making strategic decisions.
Pengaruh Ukuran Perusahaan, Profitabilitas dan Likuiditas Terhadap Nilai Perusahaan Pada Perusahaan Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2025 Hanifa Fidina; Apriya Santi; Siti Mardah
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 4 No. 3 (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.v4i3.352

Abstract

This study aims to analyze the effect of company size, profitability, and liquidity on firm value in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2025. This study uses a quantitative approach with secondary data in the form of annual financial reports. The population consists of 83 food and beverage companies listed on the IDX. Using purposive sampling, 40 companies were selected with a total of 143 observations after removing outliers. The independent variables were measured using Ln (Total Assets) for firm size, Return on Assets (ROA) for profitability, and Current Ratio (CR) for liquidity, while the dependent variable was measured using Price to Book Value (PBV). Data analysis was conducted using multiple linear regression with SPSS version 27. The results indicate that: (1) Company size has a negative and insignificant effect on company value (2) Profitability has a positive and significant effect on firm value (3) Liquidity has a negative and significant effect on firm value and (4) Simultaneously, company size, profitability, and liquidity have a significant effect.
Transformasi Strategi Bisnis UMKM Di Era Digital: Tinjauan Literatur Terhadap Efisiensi Operasional dan Adaptasi Pasar Tezhalonika Marchela; Ragina Gita Amelia; Meitri Wulandari Djaya Negara; Rusnandari Retno Cahyani
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 4 No. 3 (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.v4i3.387

Abstract

This literature review analyzes how digital transformation reshapes business strategies of Micro, Small, and Medium Enterprises (MSMEs/SMEs) and its implications for operational efficiency and market adaptation. The reviewed research shows that digitisation and digital transformation enhance efficiency, cost reduction, productivity, customer satisfaction, and competitive advantage, especially through social media, websites, e‑commerce, cloud services, big data, and analytics. Digital marketing and data‑driven strategies support brand awareness, product branding, customer engagement, and sustainable performance in highly competitive markets. However, MSMEs, particularly in developing countries, still face obstacles such as low digital literacy, limited financial and technological resources, and uneven digital infrastructure. Success is strongly influenced by leadership, digital competencies, human resources, integrated marketing capabilities, and supportive ecosystems including policies, training, and partnerships. The review positions entrepreneurial and product branding as central elements in leveraging digital transformation for resilient MSME growth.
Analisis Manajemen Waktu dan Beban Kerja Terhadap Efisiensi Pengiriman Paket (Studi pada Kurir Shopee Express Cabang Klaten Utara) Dian Dwi Ariyani; Dito Aditia Darma Nst
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 4 No. 3 (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.v4i3.397

Abstract

Pertumbuhan pesat ekonomi digital di Indonesia memicu lonjakan transaksi belanja daring masyarakat, khususnya pada platform e-commerce Shopee Express. Fenomena ini menuntut dukungan rantai pasok yang efisien dengan indikator utama berupa ketepatan waktu pengiriman barang kepada pelanggan. Sebagai layanan logistik in-house, Shopee Express Cabang Klaten Utara menghadapi tantangan besar berupa beban kerja kurir yang melebihi kapasitas normal akibat lonjakan volume paket saat kampanye belanja besar seperti mega sale 11.11 dan12.12. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif kausal yang bertujuan untuk menganalisis pengaruh manajemen waktu dan beban kerja terhadap efisiensi pengiriman paket, serta mengidentifikasi hambatan operasional di lapangan. Hasil uji F menunjukan bahwa manajemen waktu dan beban kerja secara simultan berpengaruh signifikan terhadap tingkat keberhasilan pengiriman paket. Secara parsial, manajemen waktu memiliki hubungan positif namun belum menunjukan dampak yang berarti, karena efektivitas penerapannya di lapangan sangat ditentukan oleh variabel eksternal seperti dinamika cuaca, situasi jalan, kelayakan armada, hingga presisi data alamat penerima. Di sisi lain, beban kerja terkonfirmasi memiliki korelasi negatif yang signifikan terhadap efisiensi ketepatan waktu pengiriman paket. Oleh karena itu, pihak manajemen harus meninjau ulang alokasi volume paket dan mengoptimalkan sistem distribusi guna memelihara stabilitas performa kurir secara berkelanjutan.
Pengaruh Stakeholder Pressure dan Corporate Governance Terhadap Kualitas Pengungkapan Sustainability Report Perusahaan Peserta ASRRAT Periode 2022-2025 Nurfiqa Mutia; Ulta Rastryana; Rini Larasati Irawan
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 4 No. 3 (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.v4i3.405

Abstract

Environmental problems arising from corporate operational activities have become one of the main challenges in the era of globalization. Companies are required to pay attention to social and environmental impacts through quality sustainability report disclosures. This study aims to analyze the effect of Stakeholder Pressure and Corporate Governance on the Quality of Sustainability Report Disclosure in Companies Participating in the Asia Sustainability Reporting Rating (ASRRAT) for the Period 2022–2025. This study uses a quantitative approach involving a sample of 12 companies selected through purposive sampling technique. Data were collected through documentation of annual reports and sustainability reports, then analyzed using multiple linear regression with SPSS. The results show that Stakeholder Pressure has no significant effect on the Quality of Sustainability Report Disclosure with a t-value of 0.218 (p = 0.829), while Corporate Governance shows a positive and significant effect with a t-value of 2.337 (p = 0.024). Simultaneously, Stakeholder Pressure and Corporate Governance significantly affect the Quality of Sustainability Report Disclosure with an F-value of 3.945 (p = 0.026) and a contribution of 14.9%. This study recommends strengthening effective corporate governance through increasing the proportion of independent commissioners, audit committee effectiveness, and managerial ownership, as well as regular evaluation of sustainability reporting practices to improve disclosure quality and promote organizational accountability on an ongoing basis.
Analisis Kesiapan Sumber Daya Manusia dalam Menghadapi Transformasi Digital: Studi Kasus pada RSUD Jombang wasis
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 4 No. 3 (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.v4i3.407

Abstract

The rapid development of technology requires healthcare institutions to adapt through digital transformation. This study aims to analyze the readiness of human resources (HR) at RSUD Jombang in facing digital transformation, specifically focusing on the influence of digital literacy and organizational support. A quantitative descriptive method was utilized, gathering data from 150 healthcare and administrative staff via structural questionnaires. The collected data were analyzed using multiple linear regression techniques. The results indicate that both digital literacy and organizational support significantly and positively influence employee readiness for digital transformation, with organizational support emerging as the primary driver. To ensure a seamless transition, it is highly recommended that management design structured and continuous digital training programs, alongside upgrading the internal technological infrastructure. This proactive approach will help mitigate resistance and build a digitally competent workforce capable of maintaining high standards of patient care. In the long term, sustainable digital readiness among healthcare professionals will directly contribute to enhanced patient safety, reduced administrative overhead, and optimized medical services in regional public hospitals.
Analisis Kelayalan Bisnis pada UMKM Royal Steak di Salatiga Jumiatun; Era Zaher Afrilida; Adinda Ayu Sukmawati; Trenada rida Maharani; Siti Tasyfiah; Roni Ainur Rofiq; Reymon Putra Saroni Zaluku
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 4 No. 3 (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.v4i3.411

Abstract

This study aims to analyze the business feasibility of Royal Steak, a western food culinary business specializing in Chicken Bar & Steak in Salatiga City. The primary objective of this research is to comprehensively evaluate the business potential from various aspects in order to support sustainable business growth. This study employs a mixed-methods approach, combining qualitative and quantitative methods. Data were collected through direct observation, customer review analysis, and monitoring of the business's social media platforms. The analysis covers six main aspects: legal, market and marketing, management and human resources, technical and technological, environmental, and financial. The results indicate that Royal Steak is feasible to operate, as it demonstrates strong competitiveness through consistent product quality, affordable prices targeting students and families, and a strategic location in the center of Salatiga City. Nevertheless, several weaknesses still need to be addressed, including incomplete business legality, non-digitalized financial records, and the absence of integrated food delivery services through digital platforms. Therefore, the study recommends completing the required legal documents, modernizing the financial management system, integrating food delivery platforms, and developing menu innovations and marketing strategies. This research highlights the importance of conducting a business feasibility study as a strategic guideline for establishing, managing, and developing a business in an increasingly competitive business environment.

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