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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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The Influence of Management Accounting Information Systems and Total Quality Management on Managerial Performance Maulida, Maulida; Affan, Nurita
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.v21i1.3506

Abstract

This study aims to determine the influence of management accounting information systems and total quality management on managerial performance at PT Tri Mandiri Selaras Daihatsu Samarinda. This study uses a quantitative approach. The population in this study is employees at PT Tri Mandiri Selaras Daihatsu Samarinda. The sampling technique used a saturated sampling method where the entire population is sampled, with a total of 41 samples. This study uses multiple linear regression analysis using the IBM SPSS (Statistical Package for Social Science) version 27 application analysis tool. The results of this study indicate that the management accounting information system has a positive and significant effect on managerial performance, and total quality management has a positive and significant effect on managerial performance
The Effect of Competitive Prices and Service Quality on Decisions to use Grabbike Transportation Services: Case Study of Borneo University Tarakan Students Nursia, Nursia; Suryaningsih, Suryaningsih; Karunia, Erick; Madli, Faerozh; Loong, Ang Hong
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.v21i1.3507

Abstract

The influence of competitive pricing and service quality on the decision to use GrabBike transportation services is an important aspect of consumer behavior and business strategy. Research shows that competitive pricing influences users' choices, with them tending to choose the economical option. On the other hand, service quality, such as safety and convenience, affects users' perception of the user experience. The balance between competitive pricing and good service quality plays a key role in determining whether users will continue to use GrabBike services. The population in this study were all students of the University of Borneo Tarakan The data analysis technique in this study used multiple regression analysis to determine the effect of variable Competitive prices and service quality on decisions to use grabbike transportation services
The Effect of BI Rate and Money Supply and Exchange Rate on Inflation in Indonesia Saputro, Hendra Rudianto; Busari, Arfiah; Kurniawan A, Erwin; Zulfikar, Akbar Lufi
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.v21i1.3508

Abstract

In increasingly complex and competitive organizational dynamics, leadership style becomes a crucial factor in determining the success of an organization. This has resulted in leaders adopting a more proactive approach in improving the quality of employee work. Therefore, an analysis of transformational leadership style is needed by leaders of health service providers to improve the quality of employee work. The aim of this research is to determine the relationship between transformational leadership style and the quality of employee work at the Kubur Jawa Community Health Center, Hulu Sungai Tengah Regency. The research is quantitative research with analytical survey research methods with a cross-sectional approach. This research was conducted from January 2024 to June 2024. The population of this research was all employees at the Kubur Jawa Community Health Center. The research sample was taken by purposive sampling and consisted of 46 employees. The research results show that there is a relationship between inspirational motivation (p-value=0.000), intellectual stimulation (p-value=0.000), individual consideration (p-value=0.027), and ideal influence (p-value=0.005) with quality employee work. there is a relationship between transformational leadership style and inspirational motivation, intellectual stimulation, individual consideration, and ideal influence with the quality of employee work at the Kubur Jawa Community Health Center
Synergies Between Coastal Management and Coal Mining: Approaches to Support a Sustainable Economy Abdunnur, Abdunnur; Mayulu, Hamdi
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 21 No. 2 (2025): Mei
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v21i1.3558

Abstract

Coastal and marine areas have ecological and economic potential for development and utilization across multiple sectors, including mining. However, the interaction between coastal management and coal mining operations often leads to adverse ecological consequences and socio-environmental conflicts that threaten sustainability. To address these challenges, integrated approaches are required to promote synergy between coastal management and coal mining practices. This review adopts an exploratory approach through comprehensive literature analysis, with data drawn from reputable scientific databases, including Scopus, Web of Science, MDPI, and PubMed. The selected studies were systematically identified and analyzed using qualitative descriptive techniques. Achieving sustainable management in both coastal and coal mining sectors requires a holistic perspective that incorporates sociocultural, economic, environmental, and governance dimensions. Environmentally friendly technologies, rehabilitation of degraded coastal and post-mining ecosystems, and empowerment of local communities are among the alternative strategies that can be implemented to align both sectors toward shared economic goals. Economic benefits can be enhanced by optimizing the collaborative potential of the coastal and coal mining sectors, particularly through the establishment of green employment opportunities, the development of ecotourism, and the sustainable utilization of natural resources. The realization of sustainable coastal and coal mining management relies on synergistic cooperation among mining companies, governmental bodies, academia, stakeholders, and local communities to promote a sustainable economy
The Effect of EPS and DER on Stock Price with Dividend Policy as an Intervening Variable Siregar, Emi Sari Sulastri; Mintarti, Sri
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 21 No. 2 (2025): Mei
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v21i1.3566

Abstract

This study aims to find out whether there is a relationship between independent variables in the form of Earning per Share, and Debt To Equity Ratio with Dependent variables in the form of Stock Price with Dividend Policy as Intervening Variables in manufacturing companies listed on the Indonesia Stock Exchange. The population of this study is manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in the period 2017 – 2022. Based on the specified sample criteria, 102 data were obtained from 17 companies. The data analysis in this study was carried out by descriptive analysis and inferential statistical analysis using the Partial Least Squares Structural Equation Modeling (PLS SEM) technique using SmartPLS 3.0 software. The results of the study show that Earning Per Share has a significant and positive effect on Dividend Policy, Earning Per Share has a significant and positive effect on Stock Price, Debt To Equity Ratio has a significant and positive effect on Dividend Policy, Debt To Equity Ratio does not have a significant effect on Stock Price, Dividend The policy does not have a significant effect on the stock price, and the dividend policy is not able to moderate the Earnings Per Sahre and the Debt to Equity Ratio to the stock price
Analysis of the Potential and Contribution of the Business Sector in Samarinda City as a Buffer City for IKN Queena, Cella; Aziza Gaffar, Emmilya Umma
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 21 No. 2 (2025): Mei
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v21i1.3567

Abstract

This research aims to find out the business sectors that have the potential to be developed further as an effort for Samarinda City to become a Buffer City for IKN. This type of research is quantitative using secondary data derived from the annual report published by BPS. The data used in this study is data time series for 6 years from 2018-2023. The analysis technique used in this study is the analysis Location Quotient (LQ), analysis Shift-Share, and Quadrant analysis processed using Ms. Excel. The results of the study show that there are 14 base business sectors and 3 non-base business sectors and in Samarinda City. And there are 6 business sectors that have the potential to be developed in supporting the development of IKN
Strategies for maintaining Customer Satisfaction for Improving Business Performance and Profit: an Exploration of Customer Perspectives in the Balance Scorecard Ikbal, Muhammad; Fourqoniah, Finnah; Hijrah, Lailatul
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 21 No. 2 (2025): Mei
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v21i1.3568

Abstract

Our current study is to examine efforts aimed at maintaining customer satisfaction as a strategy to increase profitability in the context of Management Accounting. Using a literature review approach, this study involves the analysis of a diverse range of relevant literature and empirical studies. Through this investigation, we identified strategies such as Innovative Loyalty Programs, Personalized Product offerings, Exclusive Collaborations, and Exceptional Customer Service. The research methodology relies on an in-depth analysis of related literature and empirical studies, which include unique case studies of companies operating in the field of Management Accounting. This case study requires an in-depth understanding of how the implementation of this strategy affects customer satisfaction and then impacts the profitability of the business. The discussion entails assessing the success of these strategies, describing their beneficial effects on customer retention, positive feedback, and brand image improvement. The implications derived from this study include practical recommendations for companies in the implementation of this strategy wisely, while also underlining the need for further research with an emphasis on the practical application and variability of contextual factors
The Effect of Customer Experience and Responsiveness on Customer Lifetime Value (CLV) of Online Service Users Purba, Alan Smith; Ulfah, Yana
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 21 No. 2 (2025): Mei
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v21i1.3569

Abstract

This study aims to analyze the effect of customer experience and responsiveness on customer lifetime value (CLV) among online service users. An associative quantitative approach was employed using a survey method involving 303 students of the undergraduate accounting program at Mulawarman University who are active users of digital platforms such as e-commerce and online transportation. Data were collected via questionnaires and analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results show that both customer experience and responsiveness have a positive and significant effect on CLV, both partially and simultaneously. The coefficient of determination (R²) of 0.564 indicates that 56.4% of the variation in CLV is explained by the two independent variables. The regression model satisfies classical assumptions, with no detected issues of autocorrelation, heteroscedasticity, and data approaching a normal distribution. These findings highlight the importance of enhancing customer experience and service responsiveness in building long-term customer value in the digital era
Analysis of the Influence of Food Prices on Inflation in Sumenep Regency in 2020-2023 Najib, Nanda Muhammad; Zuhri, Nabila Sinta; Romadhoni, Sri
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 21 No. 2 (2025): Mei
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v21i1.3574

Abstract

Food prices are one of the main factors that influence inflation. An increase in food prices can have a significant impact on inflation, especially in developing countries like Indonesia. This research aims to see the influence of food prices such as rice, eggs, chicken meat, oil, shallots, LPG gas, urea fertilizer on inflation in Sumenep Regency. The method chosen in this research is a quantitative method using time series data regression analysis techniques from the period January 2020 to December 2023. The results of this research show that the prices of rice and LPG gas have a negative influence on inflation, while the prices of chicken meat, oil and onions red, and urea fertilizer has a positive influence. Meanwhile, eggs have no effect on the inflation rate in Sumenep Regency
Tax Planning at PT Station Sumber Makmur Jaya Samarinda Budiman, Arief; Iskandar
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 21 No. 2 (2025): Mei
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v21i1.3745

Abstract

The purpose of this study is to analyze and find out how much savings can be made by PT. Sumber Makmur Jaya Samarinda Station in conducting tax planning (Tax Planning) through the method of depreciation of fixed assets and fiscal adjustment based on Law Number 36 of 2008 and Regulation of the Minister of Finance for the purpose of minimizing tax burden or saving income tax owed to the company. This study collects facts and identifies data that discusses tax planning problems through the determination of fixed asset depreciation methods and fiscal adjustments to the tax burden borne by the company. The results of this study are expected to provide input to the company's management in depreciating fixed assets and fiscal adjustments to income to optimize the tax burden that will be experienced as a result of using depreciation and fiscal adjustment methods. PT. Station Sumber Makmur Jaya needs to seriously consider the profits, profits and losses experienced as a result of using depreciation and fiscal adjustment methods. The conclusion of this study is that PT. Station Sumber Makmur Jaya in determining the method of depreciation of fixed assets is appropriate, but the company has not fully understood about fiscal adjustments for the purpose of minimizing the tax burden that will be payable

Page 23 of 24 | Total Record : 231

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