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Ardian Prima Putra
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Jl. Letjend. S. Humardani No. 1 Jombor Sukoharjo 57521, Kab. Sukoharjo, Provinsi Jawa Tengah, 57521
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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 65 Documents
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Financial Performance : The Effect of Green Accounting on Firm Value Okta Amiko Naka; Rina Yuniarti; Hernadianto Hernadianto; Yusmaniarti Yusmaniarti; Marini Marini
International Journal Business, Management and Innovation Review Vol. 2 No. 2 (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.v2i2.131

Abstract

Technological advances, changing consumer patterns, and the need for the economy are expected to drive large companies in the future of the business world. The purpose of this study was to examine Green Accounting on firm value mediated by financial performance.  The population in this study were manufacturing companies with purposive sampling technique. The data analysis technique used is SEM PLS processed with WarpPLS 7.0. The results showed that Green Accounting has a significant positive effect on firm value. This shows that the findings of this study indicate that Green Accounting can increase firm value. Financial performance is able to mediate the effect of Green Accounting on firm value. Increased investor and public confidence encourages companies to disclose environmental reports in a transparent and accountable manner.
Factors Affecting the Accountability of Village Fund Management through the Implementation of the Village Financial System (Siskeudes) in Several Villages in Jatipurno District, Wonogiri Regency Galuh Putri Ayunita Cahayani; Susilaningtyas Budiana Kurniawati; Supartini Supartini
International Journal Business, Management and Innovation Review Vol. 2 No. 2 (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.v2i2.134

Abstract

The implementation of the Village Financial System (Siskeudes) in the management of village funds in Jatipurno Village, Wonogiri Regency, plays an important role in increasing the accountability and transparency of the use of the village budget. This system allows village officials to manage finances in a more structured manner, reduce the potential for errors in record-keeping, and make it easier to report finances to the community and local governments. This study aims to analyze the factors that affect the accountability of village fund management through the implementation of the Village Financial System (Siskeudes) in several villages in Jatipurno District, Wonogiri Regency. Siskeudes is expected to increase transparency and accountability in the management of village funds. However, this study found several obstacles faced in its implementation, including limited human resources, inadequate technological infrastructure, and lack of support from local governments. This research is expected to provide recommendations to increase the effectiveness of the implementation of Siskeudes in the management of village funds in the future.
Effectiveness of E-BLUD Implementation, HR Competence on Quality, Timeliness, and Audit Opinion of Financial Reports Drajad Mulyani; Susilaningtyas B Kurniawati; Supartini Supartini
International Journal Business, Management and Innovation Review Vol. 2 No. 2 (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.v2i2.135

Abstract

This study aims to analyze the effectiveness of the implementation of the E-BLUD system and human resource (HR) competencies on the quality, timeliness, and audit opinions of financial statements at the Tawangmangu Health Center. The problem raised is the obstacle in the use of E-BLUD caused by the low understanding of human resources and its influence on the performance of financial statements. The research method used is qualitative with a case study approach through in-depth interviews, participatory observation, and document analysis. The results of the study show that the implementation of E-BLUD increases efficiency and effectiveness in the preparation of financial statements, accelerates the reporting process, and supports the achievement of positive audit opinions. However, obstacles in the form of limited digital competencies of human resources and incompatibility of educational backgrounds are still obstacles in optimizing the use of the system. These findings affirm the importance of improving human resource competencies through regular training and management support to optimize the benefits of E-BLUD. In conclusion, the effectiveness of E-BLUD and HR competencies have a significant effect on improving the quality, timeliness, and achievement of better audit opinions of financial statements, but full success requires continuous investment in human resource capacity development.
The Role of Impulsiveness: Affective, Cognitive, and Financial Literacy on Financial Behavior In Generation Z Student Kholida Arfaletha; Dian Prawitasari; Ana Kadarningsih; Vicky Oktavia
International Journal Business, Management and Innovation Review Vol. 2 No. 2 (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.v2i2.136

Abstract

Generation Z refers to the population group born between 1997 and 2012. Generation Z, as digital natives, are skilled in using technology, the internet, and mobile systems, making it easy for them to shop online and increasing their tendency to be consumptive in daily activities. To reduce consumptive behavior, it is important to get used to good financial management. Of course, several factors can affect financial behavior itself. The purpose of this study is to analyze whether impulsiveness: affective and cognitive, and financial literacy, have a significant effect on the financial behavior of Generation Z students. The sampling technique is done by distributing questionnaires online through Google Forms. SEM-PLS was selected to process the data obtained. The results of this study state that affective impulsiveness doesn’t have a significant negative influence on financial behavior. Meanwhile, cognitive impulsiveness has a significantly negative impact on financial behavior in Generation Z Students.
An An Analysis of Economic Differences and Service Quality on Patient Satisfaction: A Case Study of BPJS and Non-BPJS Patients at Tawangmangu Public Health Agustin Dian Pertiwi; Susilaningtyas Budiana Kurniawati; Supartini Supartini
International Journal Business, Management and Innovation Review Vol. 2 No. 2 (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.v2i2.138

Abstract

This study aims to analyze the differences in patient satisfaction levels among BPJS PBI, BPJS Non-PBI, and Non-BPJS groups, as well as to examine the influence of economic factors and service quality on patient satisfaction at the Tawangmangu Public Health Center. This research employs a quantitative approach, using data collection techniques through questionnaires distributed to 130 respondents selected via purposive sampling based on specific criteria. The results show that economic factors have a significant effect on patient satisfaction. Additionally, all dimensions of service quality (reliability, responsiveness, assurance, tangible evidence, and empathy) also significantly influence patient satisfaction. ANOVA analysis reveals a significant difference in satisfaction levels among the patient groups, with BPJS PBI and BPJS Non-PBI patients reporting higher satisfaction levels compared to Non-BPJS patients.
Analysis of the Application of Islamic Business Ethics Values in Shari`Ah Hotels in the City Marini Marini; Rapi Rapi; Dharma Setiawan
International Journal Business, Management and Innovation Review Vol. 2 No. 2 (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.v2i2.141

Abstract

The main purpose of this study is to determine the ethical values of Islamic business that have been applied to sharia hotels in Bengkulu City, and to find out whether Syari`ah Hotels in Bengkulu City have followed the Minister of Tourism and Creative Economy Regulation No. 2 of 2014 regarding guidelines for the implementation of Sharia Hotels. This type of research is a qualitative approach. The method used in this research is descriptive method. The population in this study were all managers and employees of sharia hotels in Bengkulu City. Based on research on the Analysis of the Application of Islamic Business Ethical Values at Syari`a Hotels in Bengkulu City, it can be concluded that sharia hotels in Bengkulu City have implemented Islamic business ethics principles, such as Unity (Tawhid/unity), Balance ( Equilibrium/fair), Free Will (Free Will), Responsibility (Responsibility), Truth (Truth, Goodnes, Honesty). However, from the aspect of products, services and management, they have not fully followed the Regulation of the Minister of Tourism and Creative Economy No. 2 of 2014, there are still aspects that have not been fulfilled, as evidenced by the fact that they have not received a Sharia Hotel Business certificate from the National Sharia Council of the Indonesian Ulema Council.
The Influence of Students' Financial Understanding and Life Style on Interest in Using Technology-Based Loans (Pinjol) in the Era of Financial Services Digitalization : Case Study on Students at Solo Raya University Dinda Mutiara Astuty; Susilaningtyas Budi Kurniawati; Syahriar Abdullah
International Journal Business, Management and Innovation Review Vol. 2 No. 2 (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.v2i2.143

Abstract

This study aims to analyze the influence of students' financial understanding and lifestyle on interest in using technology-based loans or online loans. Due to the ease of access to financial services in this era of digitalization, students have a variety of options to meet their financial needs, including online loans. This study uses a quantitative approach and uses primary data through questionnaires that are distributed to students as respondents. The results of the research analysis showed that financial understanding did not have a significant effect on the interest in using online loans, while on the contrary, lifestyle had a significant effect on the interest in using online loans. These findings show that students' tendency to consumptive lifestyles or lifestyle behavior patterns determine their interest in using online loans compared to financial literacy levels. Therefore, wise lifestyle management needs to be the focus in efforts to educate students so that the use of loan services can be carried out responsibly.
Marketing Strategy Based on Segmenting, Targeting, and Positioning (STP) and Product Life Cycle (PLC) at Selangkah Trip in Malang City Yaumi Rohmah; Muhammad Nashirul Haq; Ayu Putriana Dewi; Sudarmiatin Sudarmiatin
International Journal Business, Management and Innovation Review Vol. 2 No. 2 (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.v2i2.147

Abstract

The tourism industry is growing rapidly along with the increasing public interest in travel. Travel agencies (BPW) play a strategic role in providing quality services for tourists. Selangkah Trip, one of the BPWs in Malang City, faces fierce competition so it requires the right marketing strategy to remain competitive. This study aims to analyze the application of Segmenting, Targeting, Positioning (STP) and Product Life Cycle (PLC) strategies in improving Selangkah Trip's competitiveness. This study uses a qualitative approach with a case study method, where data is collected through in-depth interviews, observation, and documentation. The results of this study at the segmentation stage, the company focuses the market on schools and corporations, by customizing services for each segment, such as economical tour packages for schools and exclusive services for corporations. In the targeting stage, the company selects segments with stable and sustainable demand, with a direct and digital approach to expand market reach. In positioning, Selangkah Trip emphasizes competitive service quality, affordable prices, and unique experiences, such as the concept of camping in Bromo, to strengthen its image as a trusted travel service provider. This research also identifies the implementation of strategies at PLC, where at the introduction stage, the company focuses on introducing services through strategic partnerships and digital marketing. At the growth stage, demand increases through new service innovations, while at the maturity stage, the company strengthens its position with competitive prices and high-quality services. In the decline stage, the company adapts by offering flexible packages and expanding the market for individual travelers to maintain operational sustainability amid economic challenges.
The Influence of Transparency and Accountability in Village Fund Management in Ngablak District, Magelang Regency Vega Yuliana; Susilaningtyas Budiana Kurniawati; Syahriar Abdullah
International Journal Business, Management and Innovation Review Vol. 2 No. 2 (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.v2i2.148

Abstract

This study aims to examine the effect of transparency and accountability on village fund management in Ngablak District, Magelang Regency. The research employed an associative quantitative approach using primary data collected through questionnaires. The study involved seven villages as the population, with a total of 86 respondents selected as the sample. Data were analyzed using multiple linear regression analysis with the assistance of SPSS version 26. The results indicate that both transparency and accountability have a positive and significant effect on village fund management. These findings suggest that improving the openness of information and the responsibility of village apparatus can enhance the effectiveness and efficiency of fund allocation and utilization. However, this study is limited by the use of a survey method, which relies solely on the perceptions and responses of the participants. Therefore, future research is recommended to incorporate interviews or direct observation to provide a more comprehensive understanding of the dynamics involved in village fund management.
Comparison of Markowitz Model and Sharpe Model to Cryptocurrency Investment Measurement Rifan Fauzi Salasi; , Herry Subagyo; Ana Kadarningsih; Suhita Whini Setyahuni
International Journal Business, Management and Innovation Review Vol. 2 No. 2 (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.v2i2.149

Abstract

Analyzes focuses om the differences between Markowitz and Sharpe models in optimizing cryptocurrency investment portfolios. Data consists of monthly prices from ten major cryptocurrencies collected between January 2022 and December 2024. Markowitz and Sharpe models construct optimal portfolios, which are then evaluated using Sharpe Ratio, Treynor Ratio, and Jensen’s Alpha to measure portfolio performance based on risk and return. Sharpe Portfolio has a higher Sharpe Ratio than Markowitz Portfolio because expected return is higher even though standard deviation is also higher. In Treynor Ratio, both portfolios have similar values because beta is the same, making expected return the key factor in the difference. In Jensen’s Alpha, both portfolios generate returns above market expectations after adjusting for risk, with Sharpe Portfolio achieving a higher value than Markowitz Portfolio. Different portfolio optimization methods result in different risk and return characteristics. Investors can choose a portfolio based on risk preferences. If return-to-total-risk ratio is the main priority, Sharpe Portfolio can be selected due to a higher Sharpe Ratio. However, if risk stability and diversification are more important, Markowitz Portfolio can be an alternative, as it focuses on minimizing risk through a balanced asset combination.

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