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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 231 Documents
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Comparative Analysis of Stock Prices, Stock Returns and Stock Trading Volume Activities Before and After the 2024 Presidential Election Event Study on JII Indexed Issuers on the Indonesia Stock Exchange Fitriyani, Yuniar; Widodo, Teguh
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 21 No. 1 (2025): Februari
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v21i1.2002

Abstract

The purpose of this study is to analyze the comparison before and after the 2024 presidential election related to the reaction of the capital market that is proxied by stock prices, stock returns, and JII stock trading volume activities. The election event, one of which chose a presidential candidate, occurred on February 14, 2024, as the event date of the study and the window period in this study was determined 30 days before and 30 days after the event date. Including quantitative research because the data taken is secondary data sourced from idx.co.id where the population is also a sample of 30 leading sharia-based companies with good performance according to the Indonesia Stock Exchange. The findings of the study indicate that there is no significant difference in the average stock price, average stock return, or average TVA before and after the presidential election in the 2024 election
The Effect of Political Connections, Managerial Ownership and Liquidity on Tax Aggressiveness Gloria Br. Ginting, Meta Soledea; Setiawati, Ledy
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 21 No. 1 (2025): Februari
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v21i1.2563

Abstract

This study aims to examine the influence of Political Connections, Managerial Ownership and Liquidity on Tax Aggressiveness in Property and Real Estate Sub-Sector companies Listed on the Indonesia Stock Exchange in 2018-2022. This type of research is quantitative research using secondary data. The sample was determined using the purposive sampling method and obtained data on 150 companies in the Property and Real Estate Sub-Sector listed on the Indonesia Stock Exchange in 2018-2022. The results of this study show that Political Connections have no effect on tax aggressiveness, while Managerial Ownership and Liquidity have a significant negative effect on Tax Aggressiveness
Feed Management of Balinese Cattle in Post-Mining Land Maulida, Anisa Risma; Mayulu, Hamdi; Daru, Taufan Purwokusumaning; Ardiansyah, Ardiansyah
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 21 No. 1 (2025): Februari
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v21i1.2664

Abstract

Reclaimed post-coal mining land holds potential for use as grazing areas and forage production. This research aimed to assess the potential and feed management strategies for Bali cattle (Bos sondaicus) on post-mining land. The study was conducted at the Pit Jupiter reclamation site of PT Kaltim Prima Coal using a combination of field observations and in-depth interviews. Vegetation sampling followed the Halls method with a 1m x 1m plate meter across 80 sampling points within a 67.28-hectare pasture divided into Pedok (site) 3 and Pedok 2. Soil samples, taken to analyze chemical properties, were collected using a random sampling method at 10 points at a depth of 0-20 cm. The potential of the pasture was evaluated based on soil fertility status, forage identification, importance value index (INP), forage production, and livestock carrying capacity. The vegetation included 32 species from 13 families, with Paitan grass (Paspalum conjugatum) being dominant, achieving the highest INP value of 95.12%. Feed management on the reclaimed land utilized an extensive system, which was deemed unsuitable given the land conditions and forage availability for livestock. Soil fertility status was classified as low, with forage production yields of 1,164.29 kg ha-1 in Pedok 3 and 984.04 kg ha-1 in Pedok 2. The land’s carrying capacity ranged from 23 to 27.02 AU year-1, based on an average livestock unit weight of 250 kg, equivalent to 23-27 adult Bali cattle
Implementation of the Smart Economy Concept in Balikpapan City Hasibuan, Tio Bennetsia; Aziza Gaffar, Emmilya Umma
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 21 No. 1 (2025): Februari
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v21i1.2665

Abstract

Smart Economy It is a concept of urban management innovation that is able to face economic competition in creating business opportunities, utilizing existing resources efficiently and improving the city's economy. This research aims to identify the implementation of the concept of Smart Economy through 6 indicators, namely economic growth in the leading sector, business licensing Online, small industry centers, MSMEs that are integrated with e-marketplace, a creative populist economy and a cashless. The data used in this study are secondary data and primary data with descriptive analysis methods. Based on the results of the analysis, it shows that the concept of Smart Economy has not been fully implemented and is still in the monitoring stage, but the researcher concluded that there are obstacles in the research, namely the completeness of data and the existence of obstacles in several programs so that further studies, government and private support are needed to maximize the concept Smart Economy towards Smart City in Balikpapan City
A Study on Optimizing Civil Servant Performance: The Role of Employee Engagement and the Merit System through Competency Development at the National Unity and Political Agency of North Kalimantan Province Romyansyah, Romyansyah; Juliana, A
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 21 No. 1 (2025): Februari
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v21i1.2667

Abstract

This study aims to analyze the influence of Employee Engagement and the Merit System on improving the performance of Civil Servants (ASN), with Competency Development as a mediating variable, at the National Unity and Political Agency in North Kalimantan Province. The research employs a quantitative approach using Partial Least Square-Structural Equation Modeling (PLS-SEM) for analysis. Data were collected through questionnaires distributed to 60 respondents selected using purposive sampling. The findings indicate that employee engagement and the merit system do not have a direct significant impact on improving ASN performance. However, both variables exert an indirect significant influence through competency development. Competency development itself has a direct and significant effect on performance improvement, making it a key factor in enhancing the capacity and productivity of civil servants. Employee engagement positively contributes to competency development, indicating that employee involvement plays a crucial role in encouraging active participation in training and development programs. Additionally, the merit system also positively affects competency development, suggesting that implementing a fair and performance-based system can motivate employees to enhance their skills
Effect of Institutional Ownership, Company Size, Activity Ratio, Profitability and Managerial Ownership on Company Value Ningsih, Dewi Ayu; Nurlaela, Siti; Rachmawati Dewi, Riana
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 21 No. 1 (2025): Februari
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v21i1.2668

Abstract

The purpose of this study is to find out how institutional ownership, company size, activity ratio, profitability, and management ownership affect company value. Goods and consumption sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021 are the subject of the study. Using the purposive sampling method, this study selects companies listed on the Indonesia Stock Exchange (IDX) in the field of goods and consumption. These companies also issue complete financial statements and record their profits. The data was analyzed using multiple linear regression techniques. The results show that while institutional ownership, company size, activity ratio, and managerial ownership do not have a significant influence on company value, profitability has a significant influence
Literature Review: The Influence of Organizational Climate and Career Development on Organizational Commitment and Job Satisfaction Sarifuddin, Muhammad; Christyanto, Frederikus Denny; Z, Zubaidah; Zalfanda H, Zenobia; Hidayati, Tetra
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 21 No. 1 (2025): Februari
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v21i1.2669

Abstract

The strategy taken by the broadcasting media to improve the performance of its employees is to pay attention to job satisfaction and organizational commitment so that it can encourage the emergence of new creativity that can advance this institution. In order for this to be achieved, the broadcasting media must always pay attention to the work climate where employees carry out their duties, as well as monitor the career development of each employee. The purpose of this study is to find out and analyze the influence of organizational climate on organizational commitment with job satisfaction as an intervening variable in the broadcasting media on Jl. Putri Hijau. This type of research is literature review. The population in this study is all employees in the broadcasting media and the sampling technique is by stratified random sampling. In this study, the explanatory method was used and in data collection observation methods, questionnaires, interviews and literature studies were used. The results of the study show several previous studies on the variables Organizational Climate, Career Development, Organizational Commitment, and Job Satisfaction
Regulation of The Minister of Finance of The Republic of Indonesia Number 131 of 2024 on The Increase of Vat By 12% and Its Impact Rezkiyanti, Nur Alfiah; Hutabarat, Emayanti Cristina; Natalia, Desy; Hasriadi, L.M; A.Tao, Tantaka
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 21 No. 1 (2025): Februari
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v21i1.2686

Abstract

The increase in the Value Added Tax (VAT) rate to 12% planned for 2025 is part of the tax reform efforts outlined in the Harmonization of Tax Regulations Law (UU HPP). This policy aims to increase state revenue, support national development, and create a fairer tax system. In addition, the increase in VAT rates is expected to strengthen the government's fiscal resilience in facing global economic challenges, including economic uncertainty and the need for financing for strategic infrastructure projects. This reform also aims to align domestic tax policies with international standards to enhance Indonesia's economic competitiveness and attract more foreign investment. PMK 131 of 2024 states that the increase in the Value Added Tax (VAT) rate to 12% will not be applied universally, but only to luxury goods. The government maintains the principle of fairness by providing different tax treatments for various types of goods and services. For luxury goods, VAT is calculated at the full rate of 12% of the selling price or import value, with a transition period until January 31, 2025, during which the effective rate remains 11% through another value mechanism of 11/12 of the selling price. Meanwhile, for goods other than luxury goods, services, and intangible goods, VAT is imposed at a rate of 12%, but calculated using the DPP value of 11/12 of the import value, selling price, or replacement value, so the effective rate remains 11%. In addition, there are exceptions for certain Taxable Goods (BKP) and Taxable Services (JKP) that are subject to VAT with a different DPP value or specific amounts, such as 3 kg LPG, gold jewelry, and used motor vehicles, which will continue to follow the previous regulations and are not affected by this policy. This change also impacts the tax administration system, including the use of tax invoice serial number codes from 010 to 040 for transactions with different taxable base values. With this policy, the government is striving to balance the need to increase state revenue with maintaining the purchasing power of the public and the continuity of businesses. The transition period for luxury goods shows the government's efforts to provide adaptation before the full implementation of the 12% VAT rate
The Impact of Corporate Social Responsibility and Capital Intensity on Tax Avoidance Septianti, Alda; Nur Khairin, Fibriyani
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 21 No. 1 (2025): Februari
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v21i1.2687

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) and Capital Intensity on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. The research method used is multiple regression analysis with a sample of 18 companies with a total of 5 years of observation. The independent variables in this study are CSR measured by the amount of expenditure and capital intensity measured by the ratio between fixed assets and total assets. While the dependent variable is tax avoidance measured using the level of tax ratio. The results show that CSR has a negative effect on tax avoidance, which indicates that companies that carry out CSR activities show corporate responsibility, but there is also the possibility that the company is doing tax avoidance. On the other hand, capital intensity has a negative effect on tax avoidance, which means that not all companies deliberately utilize fixed asset depreciation costs to reduce tax avoidance. The findings provide insights into the important role of social responsibility and capital intensity in influencing corporate tax strategy in the Indonesian mining sector
The effect of financial leverage, firm size and sales volatility on earning persistence (companies listed on the indonesia stock exchange) Irwansyah, Irwansyah; Fitria, Yunita; Oktaviola, Situmorang, Elga
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 19 No. 2 (2023): Mei
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i2.2935

Abstract

The study aims to analyze the effect of financial leverage, company size and sales volatility which is proxied by Agency Theory. The populations in this study are trading, service and investment companies listed on the Indonesia Stock Exchange in 2013-2017. The sampling technique uses purposive sampling with a total sample of 42 companies. The analysis of the study uses multiple regressions. We find several results showed that financial leverage and company size had a positive and significant effect on earnings persistence. Furthermore, sales volatility had a positive but not significant effect on earning persistence. Moreover, the study suggests adding other variables that are closely related to earnings persistence. It also suggests increasing the period of years, samples and objects of research in addition to trading companies, services and investments in order to obtain better results

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