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International Journal Business, Management and Innovation Review
Published by Universitas Veteran Bangun Nusantara
ISSN : 30466423     EISSN : 30465605     DOI : 10.62951
Core Subject : Science, Social,
Decision Sciences, Operations Research & Management Social Sciences
Topics in this Journal relate to any aspect of management, but are not limited to the following topics: Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operations Management, Supply Chain Management, Corporate Governance, Business Ethics, Management Accounting and Capital Markets and Investment
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Perilaku Organisasi dan Menejemen Sumber Daya Manusia
Articles 62 Documents
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Activity Ratio Analysis to Measure the Level of Financial Effectiveness of PT Kalbe Farma Tbk, 2020-2023 Period Lillian Sonya Loppies
International Journal Business, Management and Innovation Review Vol. 1 No. 4 (2024): November : International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v1i4.55

Abstract

Financial analysis using the Du Pont System combines activity ratios and profit margins on sales, and how these ratios interact with each other in determining profitability and assets. The approach with the Du Pont System Financial Analysis is one of the relevant financial performance measurement tools used to see the extent of the company's effectiveness in taking over the investment made by the company or ROI (Retrun On Invesment). The purpose of this research is to analyze the financial performance of PT Telkom Indonesia Tbk by using the dupont system method.The type of research used is quantitative. The type of data used in this research is secondary data taken from the financial statements of PT Telkom Indonesia in 2018-2022. The data analysis technique used in this study is to calculate NPM, TATO, ROI, EM, and ROE. The results of this study are the financial performance of PT Telkom Indonesia Tbk which is assessed using the DuPont System method can still be said to be not optimal or tends to experience fluctuating conditions. This is because the company in managing assets and capital as measured by ROE DuPont System is said to tend to experience a fluctuating state even though in certain years it has increased but is still below the BUMN standard for ROE.
Activity Ratio Analysis to Measure the Level of Financial Effectiveness of PT Kalbe Farma Tbk, 2020-2023 Period Anna Valensia Christianty De Fretes
International Journal Business, Management and Innovation Review Vol. 1 No. 4 (2024): November : International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v1i4.56

Abstract

Financial analysis using the Du Pont System combines activity ratios and profit margins on sales, and how these ratios interact with each other in determining profitability and assets. The approach with the Du Pont System Financial Analysis is one of the relevant financial performance measurement tools used to see the extent of the company's effectiveness in taking over the investment made by the company or ROI (Retrun On Invesment). The purpose of this research is to analyze the financial performance of PT Telkom Indonesia Tbk by using the dupont system method.The type of research used is quantitative. The type of data used in this research is secondary data taken from the financial statements of PT Telkom Indonesia in 2018-2022. The data analysis technique used in this study is to calculate NPM, TATO, ROI, EM, and ROE. The results of this study are the financial performance of PT Telkom Indonesia Tbk which is assessed using the DuPont System method can still be said to be not optimal or tends to experience fluctuating conditions. This is because the company in managing assets and capital as measured by ROE DuPont System is said to tend to experience a fluctuating state even though in certain years it has increased but is still below the BUMN standard for ROE.
The Effect of Advertisements and Consumer Reviews on Buying Interest in Wardah Cosmetic Products in Medan City with Social Media Involvement as a Moderation Variable Mey Ramayanti Tinambunan; Dwi Sakinah; Lamriama Valintina Chrystina Siregar; Syafrizal Helmi Situmorang
International Journal Business, Management and Innovation Review Vol. 1 No. 4 (2024): November : International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v1i4.57

Abstract

Using social media engagement as a moderating variable, this research seeks to assess the impact of advertising and user reviews on purchasing interest in cosmetic items in Medan City. The data was gathered from 130 participants who filled out a survey using a Likert scale. To assess the link between variables, Partial Least Squares Structural Equation Modeling (PLS-SEM) is utilized for analysis. Both advertisements and customer reviews significantly impact consumers' propensity to make a purchase, while the former has a stronger impact. However, social media engagement has not been proven to moderate the relationship between advertising and consumer reviews and buying interest. This model successfully explains 98.1% of the variance of buying interest, which shows the high power of the model in predicting consumer buying interest. Based on these results, marketing strategies that focus on advertising and consumer reviews need to be optimized to increase consumer buying interest.
Analysis Of Audit Procedures On Receivables at BHK Foundation By KAP Djoko Soerjadi Mochammad David Hardiansyah; Sri Trisnaningsih
International Journal Business, Management and Innovation Review Vol. 2 No. 1 (2025): International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v2i1.32

Abstract

Accounts receivable are one of the most liquid and crucial assets for businesses, impacting their long-term survival. Therefore, the examination and testing of these accounts receivable balances are mandatory for every public accounting firm. The objective of this research is to determine the accounts receivable audit procedures implemented by KAP Djoko Soerjadi and to evaluate these procedures. This research employs a qualitative approach with a descriptive analysis method, which involves collecting, classifying, organizing, presenting, and analyzing data obtained by the author from the BHK Foundation. The results of this research can be concluded that the accounts receivable audit process carried out by KAP Djoko Soerjadi is in accordance with applicable audit theories and standards, starting from accounts receivable audit planning, accounts receivable audit execution, reporting and concluding the results of the accounts receivable audit, and finally archiving. Despite the constraints related to data submission delays, KAP Djoko Soerjadi maintains communication and maintains good relationships while assisting the client.
Mechanism For Checking BKK and Survey Fee Transaction Notes At KJPP SISCO Aurelia Selvira Oliviani; Sri Trisnaningsih
International Journal Business, Management and Innovation Review Vol. 2 No. 1 (2025): International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v2i1.35

Abstract

Checking cash receipts provides important benefits for companies, such as ensuring expenditures comply with policy, increasing financial transparency, ensuring compliance with accounting standards, optimizing cost control, and preparing for external audits. Without these checks, the risk of fraud, misappropriation of funds, and non-compliance with regulations increases, and financial transparency decreases. At KJPP SISCO, checking Cash Out Proofs, Daily Cash Reports and transaction records prevents fraud and maintains the integrity of financial data. This process includes document verification, report matching, and transaction compliance evaluation. These regular checks ensure that all expenses are recorded correctly and transparently, and prepare the company well for external audits.
Evaluation of the Implementation of the Payroll Accounting System at KJPP SISCO Fitri Dwi Jayanti; Sri Trisnaningsih
International Journal Business, Management and Innovation Review Vol. 2 No. 1 (2025): International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v2i1.37

Abstract

The era of globalization that has penetrated into all aspects is enough to affect the sustainability of the company, especially in determining operational costs to be more effective and efficient. Company operations include the amount of salary given to employees. Salary is a financial consideration that must be paid to employees for their contribution to the organization, so it is necessary to ensure that salary payments are structured to achieve operational efficiency. To achieve this, management must set up a payroll system. SISCO Public Appraisal Services Office evaluates the implementation of the payroll system for the better and to ensure that payroll is processed effectively and efficiently. However, there is still a problem that there are uncollected receivables from clients that hamper the receipt of employee salaries. The purpose of this paper is to evaluate the application of the payroll accounting system at the SISCO Public Appraisal Services Office. The data collection methods in this paper are observation, interview, and documentation. The results obtained are in the form of increased skills in accounting, especially regarding the payroll accounting system and its application in the agency. The payroll accounting system must be designed in such a way that it does not hamper the company's operations.
Analysis of Raw Material Inventory Control to Achieve Cost Efficiency at PT Delapan Jaya Perkasa Garmen Amir Amir; Rahmatul Ahya; Maria Pus pita Sari
International Journal Business, Management and Innovation Review Vol. 2 No. 1 (2025): International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v2i1.66

Abstract

PT Eight Jaya Perkasa Garmen is a company operating in the garment sector from Sragen, the products produced are trousers, shorts, shirts, suits, uniforms and so on. The problem that emerged at PT Empat Jaya Perkasa Garmen was the late supply of raw materials. Delays in the supply of raw materials result in the production process stopping. Control of raw materials is a solution to overcome this problem. Raw material inventory control is expected to be able to control raw materials so that the production process does not stop. The inventory costs incurred by PT Empat Jaya Perkasa Garmen for the procurement of raw materials can also be said to be quite high, this occurs because the purchase of raw material supplies is only based on habit. Therefore, in purchasing raw material procurement, you must first determine the raw material procurement policy using inventory models that are appropriate to the problems that are first analyzed using the EOQ method. This research aims to determine the raw material inventory control carried out by PT Empat Jaya Perkasa Garmen, and to find out how the Economic Order Quantity (EOQ) method can increase the efficiency of raw material inventory costs. From the results of calculations that have been carried out by comparing current policies in force. in companies using the EOQ method, it can be concluded that using the EOQ method the results are more efficient. This can be seen by the average purchase amount of 257,608 yards per order with a total order of 12 times a year and inventory costs of IDR 21,286,432, whereas when using the EOQ method the number of orders is 1,142,158.88 yards with a number of orders of 3 times a year. The total costs incurred are IDR 9,137,271.06. To anticipate undesirable things related to raw material supplies, the EOQ method advises the company to provide a safety stock of 14,781.36 yards and order materials again when the raw materials total 12,880.4 yards.
Development Of A Roadmap For Sustainable Research And Community Service As An Effort To Improve Quality Kharisma, Fresha; Saputra, Irwan Adimas Ganda; Rahman, Muhammad Fajar Wahyudi; Fahmi, Moh Farih; Restikasari, Wenny; Akbar, Rasyidi Faiz
International Journal Business, Management and Innovation Review Vol. 2 No. 1 (2025): International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v2i1.76

Abstract

The Faculty of Economics and Business (FEB) has an important responsibility in developing economic and business knowledge and contributing to society and the business world. In an effort to increase its contribution, FEB continues to develop strategies that are relevant to its vision and mission. The development of a research and community service road map is an integral part of this strategy. The goal is to identify relevant and effective research and community service priorities. The problem-solving approach in developing a road map involves situation analysis, stakeholder engagement, priority identification, strategy development, and monitoring and evaluation. These steps help FEB develop a road map that is oriented towards solving problems, relevant to stakeholder needs, and able to provide significant contributions. The state of the art and innovation in road map development include an interdisciplinary approach, the use of digital technology, a focus on sustainability, active community involvement, and increased collaboration with industry. FEB can update its road map by integrating these aspects to ensure relevance, innovation, and significant impact in research and community service.
Research Trend on Digital Financial Services in Developing Countries in the Last Five Years (2020-2024) Mohamad Arief Rafsanjani; Susanti, Susanti; Surjanti, Jun; Dewi, Retno Mustika; Srisuk, Prattana
International Journal Business, Management and Innovation Review Vol. 2 No. 1 (2025): International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v2i1.79

Abstract

The rapid expansion of digital financial services (DFS) in developing countries presents significant opportunities for financial inclusion, yet the research landscape in this domain remains fragmented and underexplored. This study conducts a bibliometric analysis to examine research trends on digital financial services (DFS) in developing countries over the past five years (2020–2024). Using a dataset of 425 publications sourced from a bibliographic database, the study evaluates scholarly output, citation patterns, and influential contributions. The findings reveal a significant growth in DFS research, with the number of publications increasing from 47 in 2020 to 131 in 2024, reflecting the rising importance of DFS in fostering financial inclusion and economic development. China leads in scholarly output and citation impact, followed by India and South Africa, underscoring the global interest in this domain. Key research themes include financial inclusion, electronic money adoption, and regulatory frameworks, while high-impact topics, such as cryptocurrency and digital currency adoption, highlight emerging areas of interest. The study identifies foundational contributions from 2020 as pivotal in shaping the field and highlights geographic disparities in research output. These findings offer valuable insights for academics, policymakers, and industry practitioners, emphasizing the need for collaborative and multidisciplinary efforts to address barriers to DFS adoption and leverage its potential for economic growth in developing countries.
The Development and Implementation of Artificial Intelligence Technology in a Manufacturing Company in the Banten Province Arta Rusidarma Putra; Irma Nurmala Dewi
International Journal Business, Management and Innovation Review Vol. 2 No. 1 (2025): International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v2i1.83

Abstract

The heterogeneous backgrounds of employees within manufacturing firms contribute to disparities in their preparedness to embrace artificial intelligence. A prominent concern that engenders scepticism among prospective AI users is data security. The focus of the study is the use of AI technology in the context of companies engaged in the manufacturing industry in Banten Province, with the aim of understanding the views of potential AI users and the factors that influence their willingness to utilize this technology. This study aims to investigate the integration of AI technology in everyday tasks from the viewpoint of prospective AI users. The research sample comprised 100 respondents, potential AI users, who were employees at various levels within multiple manufacturing industries in Banten. The data analysis method used a mixed method with analysis techniques using regression tests and quantitative data with thematic analysis for qualitative data. The regression test results revealed that attitudes significantly impacted the intention to use artificial intelligence. Individual attitudes toward artificial intelligence (AI) can influence the desire to use it. Certain users are prepared to utilize AI, while others remain apprehensive due to concerns regarding adverse effects, including data security and privacy risks. Some users are also anxious that AI will replace their jobs. This variation is affected by multiple factors, including the profession, the hierarchical level, and the tasks' intricacy.

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