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INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Published by Universitas Mulawarman
ISSN : 02167786     EISSN : 25281097     DOI : https://doi.org/10.30872/jinv.v21i1
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 25 Documents
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Search results for , issue "Vol. 20 No. 4 (2024): November" : 25 Documents clear
The Impact of the Existence of APT Pranoto Airport on the Income of Taxi Drivers at Samarinda City Airport Meilinia Safira, Bunga; Aziza Gaffar, Emmilya Umma
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 4 (2024): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i4.2136

Abstract

This study aims to determine the impact of the existence of airports on the income of Samarinda airport taxi drivers. This type of research is qualitative descriptive. The data taken by the author is primary data and secondary data. Data collection techniques are in the form of observation, interviews, and documentation. The results of the study show that the existence of APT Pranoto Airport, which is characterized by many flight routes, complete facilities, and its location far from the city center, has a positive impact on the income of airport taxi drivers. However, there are other factors that also affect taxi driver income such as the number of airplane passengers, demand for airport taxis on holidays, differences in taxi fares, and competition with online transportation modes
The Effect of Corporate Social Responsibility on Tax Aggressiveness and Profitability as a Moderating Variable Saputra, Rianda; Iskandar
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 4 (2024): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i4.2137

Abstract

The purpose of this study is to find out and analyze the influence of Corporate Social on Responsibility on Tax Aggressiveness and to find out the influence of professionalism in moderating the relationship between Corporate Social Responsibility and Tax Aggressiveness. The sample was determined using the purposive sampling method with a total of 7 companies as the research sample. The data analysis tool used is the SPSS version 28 program. The results of this study show that Corporate Social Responsibility has a significant and negative effect on tax aggressiveness and profitability as a moderation variable cannot moderate the influence of Corporate Social Responsibility on tax aggressiveness
Factors Affecting the Compliance of MSME Entrepreneurs as Individual Taxpayers Rahmawati, Septia; Noor, Aspyan
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 4 (2024): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i4.2138

Abstract

This study aims to research and analyze the influence of taxpayer awareness, tax knowledge and understanding, tax incentives, and tax sanctions on the compliance of Individual Taxpayers. This study uses Purposive sampling where the selection is selected through certain criteria. The number of this research is as many as 100 MSME respondents registered at KPP Pratama Samarinda Ulu. This study is quantitative in data collection with questionnaires, namely testing the independent variables of taxpayer awareness, tax knowledge and understanding, tax incentives, and tax sanctions on variables bound by individual taxpayer compliance. This analysis uses a multiple linear regression analysis technique processed through SPSS version 26. The results of this study show that the variables of taxpayer awareness, tax knowledge and understanding, tax incentives and tax sanctions do not have a significant influence on the compliance of individual MSME taxpayers registered at KPP Pratama Samarinda Ulu
The Effect of Environmental, Social, and Governance (ESG) Disclosure on Company Value in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019-2022 Abni Lahaya, Ibnu; Triadita, Dristi Putri
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 4 (2024): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i4.2139

Abstract

This study aims to determine the influence of each ESG disclosure on company value in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. The data sources used come from secondary data in the form of annual reports and sustainability reports, and are analyzed by panel data regression using Eviews 12. The number of samples used in this study is 17 samples with a total of 68 companies in 4 periods of observation. The results of the study show that 1) Environmental Disclosure has a positive and significant influence on company value, 2) Social Disclosure has no influence on company value, 3) Governance Disclosure has a positive and significant influence on company value. The managerial implications of this research are to continue to maintain and improve the disclosure of environmental and governance information, as well as to improve social disclosure in sustainability reports. This is based on research findings that show that comprehensive disclosure has the potential to increase a company's value
Coal-Based Economy Kuznet Kurve's Environmental Approach in East Kalimantan Province Priyagus
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 4 (2024): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i4.2172

Abstract

The focus of this study is to investigate the relationship between economic growth and carbon emissions proxied by coal in East Kalimantan province for the 2009-2021 data period. The analysis model uses standard EKC with the Robust Least Square method. The results of the analysis explain that the standard EKC is not obtained significantly. The two variables do not have causality and long-term relationships (cointegration). East Kalimantan's economic growth tends to increase emissions or is not yet environmentally. Changes in the coal-based economic structure are carried out gradually and sensitivity and involvement of all parties are needed to reduce carbon emissions
The Influence of Regional Expenditure, Labor, and the Poor on South Sulawesi's GDP Rajab, Abdul
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 4 (2024): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i4.2173

Abstract

This study is a study that aims to determine the influence of regional spending, labor, and the poor on South Sulawesi's GDP simultaneously and partially. This study is a quantitative research using secondary data from the last 10 years of time series with BPS data sources. The results of the study show that simultaneously shows that there is an influence simultaneously or together where the variables X1 (regional spending), X2 (labor), and X3 (poor population) on Y (GDP) of South Sulawesi Province. In a partial test based on the significance value that has a significant influence, only the X2 variable (labor), while the other variables, namely X1 (regional spending) and X3 (poor population), do not have a significant influence. For the results of the partial test based on the calculation value and the table, it was concluded that X1 had no effect, which meant that the increase in the regional expenditure variable did not affect the increase in the GDP of South Sulawesi Province, then for the X2 variable had a positive effect, which meant that the increase in the labor variable would affect the increase in the GDP of South Sulawesi Province and for the X3 variable had a negative effect, which meant that the increase in the poor variable could affect the decrease in the GDP of Sulawesi Province South
Accreditation Automation System to Improve the Quality of Education Mayulu, Hamdi; Tricahyadinata, Irsan
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 4 (2024): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i4.2213

Abstract

This research aims to design and implement an automated accreditation system to enhance educational quality. An exploratory approach was used, employing a literature review sourced from high-quality databases such as Web of Science, Scopus, and PubMed. The keywords utilized were “Quality Assurance in Higher Education” and “Automation System.” Inclusion criteria were articles published in the last ten years (2015-2024) to ensure the review's relevance, full texts written in English, and discussions regarding quality assurance in higher education. The results of the system implementation showed a significant increase in efficiency, reducing the accreditation processing time by up to 50%. Transparency in the accreditation process improved, making information more accessible to all stakeholders. The automation system allowed for active user participation, enabling real-time feedback and facilitating process adjustments. The use of automated assessment algorithms and data visualization contributed to reducing manual errors and enhancing assessment objectivity. This research significantly contributes to the development of a more responsive and quality-oriented accreditation system, supporting efforts to enhance educational quality in an increasingly competitive global landscape
Analysis of the Internal Control System for Rice Inventory Purba, Alan Smith; Hamdana; Narishwari , Urianda
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 4 (2024): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i4.2214

Abstract

This study uses a qualitative case study method to analyze the internal control system for rice inventory at Perum Bulog, East Kalimantan Regional Division, Balikpapan City. Data were collected through observation, interviews, and documentation studies. The key informants in this study were three main participants, namely the warehouse head, operational officer, and admin, who have important roles in inventory management. The results of the study indicate that the internal control system implemented at Perum Bulog Balikpapan is not yet fully optimal. The El Nino phenomenon exacerbates the situation by adding complexity to rice inventory management. Limited human resources (HR), inconsistent use of the Enterprise Resource Planning (ERP) system, and lack of training and understanding of internal control procedures are the main obstacles in maintaining the accuracy and efficiency of inventory management. Implementation of a more integrated system and improvement of human resources capacity are needed to strengthen internal control and ensure success in managing rice supplies in the future
The Influence of Sharia Accounting Knowledge, Financial Awards, and Work Environment on the Interest of Students of the Accounting Department at Mulawarman University in Career in Sharia Financial Institutions Irwandi, Muhammad; Musviyanti
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 4 (2024): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i4.2225

Abstract

This paper examines the influence of sharia knowledge, financial rewards and work environment on the interest of accounting students in a career in Sharia Financial Institutions. The sample for this study is students majoring in accounting, Faculty of Economics and Business, Mulawarman University. The method used is a quantitative approach. Data collection was carried out by distributing questionnaires. The analysis method uses Partial Least Square (PLS). The results of this study show that knowledge of sharia accounting and the Work Environment have a positive and significant influence on the interest of accounting students in a career in Islamic Financial Institutions while financial awards do not have a significant effect on the interest of accounting students in a career in Islamic financial institutions
Factors Affecting Cost Stickiness in Manufacturing Companies Listed on the IDX for the 2016-2022 Period Wulandari, Inayah; Ulfah, Yana
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 4 (2024): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i4.2244

Abstract

This study aims to examine sales growth, asset intensity, employee intensity, and leverage on cost stickiness in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2022 period. The type of research is quantitative using secondary data. The sampling technique uses the purposive sampling method with a total of 65 manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2022 period. The data analysis used is SPSS 25 software. The results of this study are that sales growth and asset intensity have a positive and significant effect on cost stickiness, employee intensity has a positive but not significant effect on cost stickiness, and leverage has a negative and significant effect on cost stickiness

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