INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen is a scientific publication that focuses on the latest research and development in the fields of economics, finance, and management. This journal aims to present high-quality and relevant research results for academics, practitioners, and policymakers.
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<![CDATA[The Effect of Tax Avoidance and Product Market Competition on Cost Stickiness with Business Strategy as A Moderation ]]>
<![CDATA[Putri, Febby Wulandari]]>;
<![CDATA[Diyanti, Ferry]]>
<![CDATA[ INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 2 (2024): Mei ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mulawarman ]]>
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DOI: 10.30872/jinv.v20i2.1767
<![CDATA[Managers' decisions regarding company resources can impact company costs significantly when sales activity decreases, resulting in cost stickiness. These costs can be covered by cash savings from tax avoidance or by pruning unused resources when the company's product market competition increases. Implementation of strategy also has an impact on company cost management. This research aims to provide empirical evidence that tax avoidance and product market competition influence cost stickiness, which is moderated by business strategy. This type of research is quantitative, using secondary data. Using purposive sampling, 33 manufacturing sector companies listed on the IDX for 2013-2022 were obtained. Data analysis used SPSS 26 software. The research results obtained were: (1) Tax avoidance has a positive and significant effect on cost stickiness; (2) Product market competition has a negative and significant effect on cost stickiness; (3) The prospector's business strategy cannot strengthen the influence of tax avoidance on cost stickiness; (4) Business strategy defenders cannot strengthen the influence of product market competition on cost stickiness]]>
<![CDATA[The Effect of Covid-19 Pandemic on the Public Appraisal Services Office (KJPP) Performance ]]>
<![CDATA[Firmansyah]]>;
<![CDATA[Maswanto]]>;
<![CDATA[Prayitno, Irwan]]>
<![CDATA[ INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 2 (2024): Mei ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mulawarman ]]>
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DOI: 10.30872/jinv.v20i2.1768
<![CDATA[The aim of this research is to determine the effect of Covid-19 pandemic on the Public Appraisal Services Office (KJPP) performance. The main issue that will be announced in this research is in relation to how big Covid-19 gives effect to KJPP performance. The research method applied is literature review through collecting, identifying, and evaluating the gaining effect of the Covid-19 pandemic towards KJPP performance. Secondary data has been used in this research from the official government websites, and Google Scholar for relevant journals or articles. The phenomenon of Covid-19 leads many changes occurred in any aspects of human beings. That condition has transformed most manual activities of human beings into digital-based activities, where KJPP should implement digital-based assessment procedures to compete and adapt to technological developments nowadays]]>
<![CDATA[Factors Affecting Capital Structure in Property and Estate Companies 2019-2022 ]]>
<![CDATA[Rohim, Cahya Nur]]>;
<![CDATA[Nurlaela, Siti]]>;
<![CDATA[Siddi, Purnama]]>
<![CDATA[ INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 2 (2024): Mei ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mulawarman ]]>
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DOI: 10.30872/jinv.v20i2.1769
<![CDATA[The purpose of this research is to examine how profitability affects, liquidity, asset structure, and business risk on capital structure. The population of the research consists of property and real estate enterprises listed on the Indonesia Stock Exchange (IDX) in 2019–2022. Quantitative research for use in this sort. In order to choose a sample of 19 businesses for this study, purposeful sampling was employed. The use of multiple linear regression is the method employed in this investigation. The findings from this analysis indicate that the capital structures of property and estate enterprises are affected by factors associated with liquidity and business risk. The capitalization of property and real estate enterprises is unaffected by factors such as profitability and asset structure.]]>
<![CDATA[MSME Business Growth in Indonesia: is the Indonesian Standard Quick Response Code (QRIS) a Major Factor? ]]>
<![CDATA[Nita, Nurul Apri]]>;
<![CDATA[Bangsawan, Satria]]>;
<![CDATA[RH Pandjaitan, Dorothy]]>
<![CDATA[ INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 2 (2024): Mei ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mulawarman ]]>
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DOI: 10.30872/jinv.v20i2.1770
<![CDATA[This research aims to analyze the relationship between the adoption of the Quick Response Code Indonesian Standard (QRIS) on the business growth of Micro, Small and Medium Enterprises (MSMEs) in the food industry sector in Indonesia. The research methodology used in this research is quantitative, using SmartPLS 3.0 software. Primary data collection was carried out by taking a sample of respondents, namely MSME actors in Indonesia. A total of 200 samples were used for this research. Data was obtained through the use of Google Form, with indicator assessment carried out using a Likert Scale. Research findings show that there is a good correlation between the Quick Response Code Indonesian Standard (QRIS) in relation to the growth of MSME businesses in Indonesia, this is because QRIS lowers the barriers to entering the digital payment ecosystem by simplifying the process and reducing setup costs which are often a barrier. for MSMEs. This directly increases their access to a wider market and has the potential to increase business income. Operational efficiency is also improved through the use of QRIS. By utilizing QRIS, MSMEs can reduce the time and resources required to manage payment transactions.]]>
<![CDATA[The Influence of School Principal Leadership and Organizational Culture on Teacher Performance ]]>
<![CDATA[Fadilah, Ahmad]]>;
<![CDATA[Hadiwijaya, Dudung]]>;
<![CDATA[Muttaqijn, Muhammad Imam]]>
<![CDATA[ INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 2 (2024): Mei ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mulawarman ]]>
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DOI: 10.30872/jinv.v20i2.1771
<![CDATA[The purpose of this study is to determine the extent to which organizational culture and school principal leadership influence the performance of educators at SMK Tangerang Global Tangerang. The rationale for conducting this research is rooted in the researcher's belief that issues related to school principal leadership and culture significantly affect teacher performance. Consequently, teacher performance can improve or deteriorate under the direction of the school principal, undoubtedly shaping an organizational culture that demands compliance from school members. Thus, positive organizational culture and the quality of school principal leadership can contribute to improving teacher performance. This research method uses a quantitative approach. Quantitative research produces quantifiable results through the use of statistical procedures or other measurement methods. It is expected that school principal leadership and organizational culture development will be enhanced as a result of this research, thus optimizing teacher performance]]>
<![CDATA[Pengaruh Struktur Modal, Ukuran Perusahaan, Likuiditas, Leverage terhadap Profitabilitas ]]>
<![CDATA[Syahryoga, Nahendha Kefamajidha]]>;
<![CDATA[Wijayanti, Anita]]>
<![CDATA[ INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 2 (2024): Mei ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mulawarman ]]>
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DOI: 10.30872/jinv.v20i2.1772
<![CDATA[Tujuan studi ini mengidentifikasi dan menguji dampak struktur modal, ukuran perusahaan, likuditas dan leverage pada profitabilitas. Jenis penelitian kuantitatif dengan sumber data sekunder diperoleh dari financial statement. Populasi mencakup seluruh peruahaan manufaktur subsektor makanan dan minuman yang terdaftar di BEI selama tahun 2018-2019 Pengambilan sampel yang memenuhi kriteria penelitian berjumlah 34 perusahaan melalui purposive sampling. Metode analisis data berupa uji regresi berganda diolah dengan program perangkat lunak SPSS 25. Hasil penelitian dapat diberikan kesimpulan bahwa struktur modal, likuiditas, leverage mempengaruhi profitabilitas, sementara ukuran perusahaan tidak mempengaruhi profitabilitas.]]>
<![CDATA[Analisis Pendapatan Peternakan Sapi Potong di Kecamatan Babulu Kabupaten Penajam Paser Utara ]]>
<![CDATA[Karisma Rani, Nur Kasih Nadia]]>;
<![CDATA[Mayulu, Hamdi]]>;
<![CDATA[Haris, Muh. Ichsan]]>;
<![CDATA[Fanani, Anhar Faisal]]>
<![CDATA[ INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 2 (2024): Mei ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mulawarman ]]>
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DOI: 10.30872/jinv.v20i2.1775
<![CDATA[Penelitian bertujuan mengetahui pendapatan peternakan sapi potong di Kecamatan Babulu, menggunakan metode survei melalui pendekatan purposive, dengan jumlah responden sebanyak 18 yang melaksanakan usaha peternakan sapi potong. Kriteria responden yang terpilih adalah memiliki sapi potong minimal lima ekor, usaha telah berjalan minimal dua tahun, dan telah menjual ternak. Analisis data yang digunakan adalah analisis ekonomi dengan menghitung rata-rata pendapatan peternak dan R/C ratio. Hasil penelitian menunjukkan rata-rata pendapatan peternak usaha peternakan sapi potong mencapai Rp.614.544.302.-/th., dengan nilai R/C ratio sebesar 1,5. Hasil penelitian disimpulkan bahwa usaha peternakan sapi potong di Kecamatan Babulu Kabupaten Penajam Paser Utara mampu menghasilkan pendapatan, dan layak diusahakan.]]>
<![CDATA[Persistensi Laba, Leverage, Pengungkapan Sustainability Reporting dan Koefisien Respon Laba Perusahaan BUMN di Indonesia ]]>
<![CDATA[Setiadi, Iwan]]>;
<![CDATA[Ningsih, Sri Setia]]>
<![CDATA[ INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 2 (2024): Mei ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mulawarman ]]>
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DOI: 10.30872/jinv.v20i2.1776
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh persistensi laba, leverage dan pengungkapan sustainability report terhadap koefisien respon laba. Penelitian ini menggunakan analisis regresi linier berganda untuk menguji pengaruh langsung antara variabel independen dengan variabel dependen. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dengan sampel sebanyak 10 perusahaan BUMN atau 60 data observasi. Hasil penelitian menunjukkan bahwa persistenis laba dan pengungkapan sustainability report berpengaruh negatif dan signifikan terhadap koefisien respon laba , sedangkan leverage secara parsial tidak berpengaruh terhadap koefisien respon laba. Secara simultan seluruh variabel persistensi laba, leverage dan pengungkapan sustainability report terhadap koefisien respon laba.]]>
<![CDATA[Analisis Faktor-Faktor Determinan terhadap Minat Penggunaan Layanan Pembayaran Digital ]]>
<![CDATA[Chalid, Lukman]]>
<![CDATA[ INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 2 (2024): Mei ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mulawarman ]]>
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DOI: 10.30872/jinv.v20i2.1778
<![CDATA[Penelitian ini merupakan penelitian kualitatif denagn pendekatan evaluative. Lokasi penelitian dilakukan pada Wilayah kerja Puskesmas Banggae 1 Kecamatan Umandalu Kabupaten Majene. Informan terdiri dari pihak manjemen Puskesmas yang terdiri dari kepala Puskesmas, kepala Program, dokter bidan dan perawat serta ditambah dengan pasien. Target luaran penelitian adalah jurnal nasional terakreditasi (SINTA 3) dan hak cipta. Penelitian dilakukan selama 5 bulan. Hasil penelitian dengan pendekatan Malcolm Buldrige Criteria for Performance Excellences (MBfPE) pada puskesmas Banggae 1 untuk tujuh kategori sebagai variabel pengukuran, secara keseluruhan memperoleh hasil scoring sebesar 581,6 point yang berarti kinerja Puskesmas banggae 1 berada pada level kinerja Emerging Industry Leader atau kinerja di atas rata-rata. Pencapaian kinerja ini disebabkan masih terdaapat dua kategori dengan scoring yang masih dibawah rata-rata, yakni kategori Perencanaan strategis dengan scor 48,20 point dan kategori Manajemen pengetahuan dengan scor 48,79.]]>
<![CDATA[Meningkatkan Kepercayaan Konsumen Online melalui Peran Brand awareness, Persepsi Privacy, dan Persepsi Keamanan dengan Kepuasan sebagai Variabel Mediasi ]]>
<![CDATA[Apriadi, Dodi]]>;
<![CDATA[AB, Nizhamuddin]]>;
<![CDATA[Nur Islami, Rahmi]]>;
<![CDATA[Shalahuddin, Shalahuddin]]>;
<![CDATA[Wijayanti, Yessi Putri]]>
<![CDATA[ INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 2 (2024): Mei ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mulawarman ]]>
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DOI: 10.30872/jinv.v20i2.1779
<![CDATA[Penelitian ini bertujuan untuk mengevaluasi dampak brand awareness, persepsi privacy, dan persepsi keamanan terhadap kepercayaan konsumen online, dengan kepuasan sebagai variabel mediasi. Metode yang digunakan adalah penelitian kuantitatif dengan pendekatan survei. Populasi penelitian melibatkan konsumen online di media sosial Instagram di Tarakan. Pengambilan sampel dilakukan secara purposive dengan melibatkan 190 responden. Pengumpulan data dilakukan melalui kuesioner online yang telah diverifikasi validitas dan reliabilitasnya. Analisis data menggunakan teknik analisis jalur (path) dengan regresi sederhana dan uji sobel. Temuan penelitian menunjukkan bahwa: (1) Persepsi keamanan, persepsi privacy, dan brand awareness mammallike pengaruh positif dan signifikan terhadap kepuasan konsumen. (2) Kepuasan memiliki pengaruh positif dan signifikan terhadap kepercayaan konsumen. (3) Persepsi keamanan, persepsi privacy, dan brand awareness juga berpengaruh positif dan signifikan terhadap kepercayaan konsumen. (4) Pengaruh positif dan signifikan persepsi keamanan, persepsi privacy, dan brand awareness terhadap kepercayaan konsumen online ditemukan, dengan kepuasan sebagai variabel mediasi.]]>
