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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
Accounting Treatment of Dividend Policy in Moderating Company Performance on Company Valuation Nainggolan, Yohanna Thresia; Putri, Ferica Christinawati; Rahmawati, Meylin; Rahmawati, Kartini; Irna, Rizky Agusriyanti; Irna, Mardiyah
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.v20i4.2430

Abstract

This study aims to determine the accounting treatment of dividend policy in moderating the company's performance against the company's valuation in companies included in the LQ45 index for the 2018-2022 period. This study uses secondary data whose source comes from the annual financial statements on the Indonesia Stock Exchange, especially companies included in the LQ45 index. The analysis techniques used in this study are multiple regression analysis and Moderated Regression Analysis (MRA). This study shows the results that profitability proxied by return on equity has no effect on the company's valuation, the solvency ratio proxied by the debt to equity ratio has a significant influence on the company's valuation in a negative direction and the dividend policy proxied by the dividend payout ratio Able to moderate the ratio of profitability to company valuation and dividend policy is unable to moderate the ratio of solvency to company valuation which is proxied by the dividend discount model
Efficiency and Economic Scale of the Batik Industry in Tarakan City Devi, Charitin; Ariani; Ansar, Rudi
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.v20i4.2431

Abstract

This research aims to measure, analyze the efficiency and economic scale of Asian Batik, D'Erte Batik, Semandate Batik and Julak Batik. The data used is primary data from interviews. Based on the results of data processing using EMS, the efficiency of cotton batik is only produced by Batik D'Erte and Satin Batik by Batik Asia is 100% efficiency each. For Cotton Batik produced by Asian Batik, Semandat Batik, and Julak Batik were inefficient by 98.16%, 35.47%, and 28.00%. Meanwhile, satin batik produced by Batik D'Erte, Batik Semandat, and Julak Batik were inefficient by 77.09%, 14.16%, and 21.43%. Each batik producer that is inefficient in its batik production has an intensity value ranging from 0.05 to 1.23. For cotton batik, the largest difference is the input from Julak Batik of Rp. 11,150,846 and satin batik, the largest difference is also in Julak Batik with an input difference of Rp. 9,632,727 and output of Rp. 200,000. The value of the regression coefficient of the production activities of the four producers is 1.340362, which is increasing return to scale, meaning that the production activities carried out by batik producers are at an increased rate of increase in yield or if an addition is made to capital, raw materials or labor in production, it will increase output by 1.34%.
Potential and Efforts to Increase Competitiveness Creative Industries in Banda Aceh Ayuni, Devi; Utomo, Mohammad Noor; Safitri, Julia; Pujiwati , I
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.v20i4.2441

Abstract

Banda Aceh, which was recognized as a "Creative City" at the end of 2017, marks a significant milestone in the development of Aceh's creative economy. The city has become a hub for creative industries with culinary, craft, fashion, and performing arts subsectors as key drivers. This study uses the Diamond Porter and Kotler models, as well as quantitative methods with a multi-criteria approach, to identify the potential of the creative industry in Banda Aceh and formulate strategic steps to increase its competitiveness. The main findings conclude that there are three main criteria for strategy, namely opportunity, government role, and demand conditions, with important subcriteria such as technological tools, policies, and product variety. An optimistic strategy is set as a top priority to increase the competitiveness of the creative industry in the craft subsector in Banda Aceh. These findings provide practical guidance for industry players and local governments, support the development of sustainable creative industries in the region, and potentially contribute to further research in similar contexts
Determinants of stock returns of property and real estate companies Nurhaliza; Nurlaela, Siti; Nur Rois, Dimas Ilham
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.v20i4.2442

Abstract

Stock returns are financial gains and losses obtained by investors due to their willingness to tolerate uncertainty and possible losses arising from their investments. Investment has the main goal of making a profit. The study aims to analyze and assess the influence of ROA, DER, EPS, and firm size on stock returns. The focus of this research is on property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The sample amounted to 15 companies using purposive sampling. The annual report from 2019 to 2022 is the secondary data used in this study. The study utilizes multiple linear regression analysis. The results of the study stated that ROA and DER affect stock returns, while EPS and firm size did not affect stock returns
The Influence of Financial Literacy, Financial Inclusion and Innovation on the Financial Performance of MSMEs in the Marble Processing Industry Sector Satwara, Elindya Noviantika; Istanti, Lulu Nurul
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.v20i4.2443

Abstract

The main problems faced by MSMEs in the Marble Processing Industry Sector in Campurdarat District are limited business capital, low level of financial knowledge and limited innovation. To maximize financial performance and sustainability of MSMEs, quality and high-value internal resources are needed. This study aims to find out and learn how the influence of financial literacy, financial inclusion and innovation as internal business resources on the financial performance of Marble Stone Industry MSMEs in Campurdarat District, Tulungagung Regency. The research was conducted using a quantitative method and involved as many as 75 samples obtained by the accidental purposive sampling method. The data processing of the questionnaire results was carried out by multiple linear regression analysis through SPSS. The results of the study show that financial literacy and innovation partially have a positive and significant effect on financial performance, financial inclusion has no significant effect on the financial performance of MSMEs, and simultaneously financial literacy, financial inclusion and innovation has a significant positive effect on the financial performance of MSMEs

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