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Contact Name
Irsan Tricahyadinata
Contact Email
admin.journal@feb.unmul.ac.id
Phone
+6281347230406
Journal Mail Official
jinv@feb.unmul.ac.id
Editorial Address
https://e-journals2.unmul.ac.id/index.php/INOVASI/about/editorialTeam
Location
Kota samarinda,
Kalimantan timur
INDONESIA
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,
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.
Articles 231 Documents
Pengaruh Produk, Lokasi, dan Harga terhadap Keputusan Pembelian pada Toko Putra Tunggal di Kecamatan Sungai Raya Akbar, Samsul; Triana M, Neni
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 3 (2024): Agustus
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i3.1817

Abstract

Penelitian ini menyelidiki pengaruh atribut produk, faktor lokasi, dan strategi penetapan harga terhadap keputusan pembelian konsumen di toko Putra Tunggal di Kabupaten Sungai Raya. Pendekatan metode campuran digunakan, menggabungkan analisis data kuantitatif dengan wawasan kualitatif dari survei dan wawancara pelanggan. Analisis kuantitatif melibatkan teknik statistik seperti analisis regresi untuk menentukan signifikansi masing-masing faktor pada keputusan pembelian. Sementara itu, data kualitatif memberikan wawasan yang lebih dalam tentang preferensi pelanggan dan proses pengambilan keputusan. Temuan ini menyoroti peran penting kualitas produk, lokasi yang nyaman, dan harga yang kompetitif dalam membentuk perilaku konsumen dan pilihan pembelian
Analisis Penentuan Tarif Layanan Rawat Inap pada RSUD Abdul Wahab Sjahranie dengan Metode Activity Based Costing Zulrisky, Yahya; Ulfah, Yana
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 3 (2024): Agustus
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i3.1818

Abstract

Pendekatan ini memiliki banyak kelemahan. Penelitian di RSUD AWS mengeksplorasi kemungkinan penerapan metode Activity Based Costing yang lebih akurat dengan harapan dapat digunakan sebagai alternatif dalam penentuan tarif rawat inap di masa depan. Data penelitian ini menggunakan data sekunder yang dilengkapi dengan data dari wawancara berbagai bagian di RSUD AWS, kemudian dilakukan pengolahan dan analisis data. Analisis data dilakukan dengan metode deskriptif kuantitatif. Hasil penelitian menemukan bahwa berdasarkan metode ABC diperoleh tarif jasa rawat inap pada RSUD AWS sebesar Rp 1.117.582 untuk jenis kamar Eksekutif UPT 1, Rp 1.829.365 untuk jenis kamar Ekeskutif UPT 2, Rp 2.187.505 untuk jenis kamar eksekutif UPT 3 dan Rp 2.755.364 untuk jenis kamar eksekutif UPT 4. Hal ini menunjukkan adanya perbedaan dan selisih yang signifikan antara tarif jasa rawat inap pada RSUD AWS saat ini dengan tarif jasa rawat inap menggunakan metode ABC
Pengaruh Kepemilikan Sumber Daya Wisata terhadap Kinerja Desa Membangun di Provinsi Kalimantan Timur Hilmawan, Rian; Aprianti, Yesi; Widiya, Nurfiza
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 3 (2024): Agustus
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i3.1819

Abstract

Dengan menggunakan data cross-section pada 80 kecamatan di Kalimantan Timur, data kemudian dianalisis dengan teknik regresi Ordinary Least Square, baik secara langsung maupun menggunakan instrumen variabel kontrol. Secara empiris, terdapat bukti adanya pengaruh positif dan signifikan dari kepemilikan sumber daya wisata terhadap indeks desa membangun pada tahun 2021. Pengaruh ini konsisten dengan mengendalikan beberapa variabel kontrol, termasuk dalam hal ini tingkat pendidikan kepala desa, tingkat pendidikan sekretaris desa dan jumlah BUMDes. Selanjutnya,  tingkat pendidikan kepala desa dan sekretaris desa berpengaruh positif namun tidak signifikan terhadap indeks desa membangun pada tingkat kecamatan. Jumlah BUMDes juga berpengaruh positif namun tidak signifikan dalam studi ini. Hasil pengujian tahap akhir, dengan menggunakan variabel moderasi, di mana baik menggunakan tingkat pendidikan kepala desa dan sekretaris desa, maupun jumlah BUMDes, kesemua variabel ini tidak terbukti secara statistik menjadi variabel yang memoderasi pengaruh kepemilikan sumber daya wisata terhadap indeks desa membangun di tingkat kecamatan di Provinsi Kalimantan Timur. Kondisi tersebut mengindikasikan pentingnya sumber daya terdapat pembangunan desa
The Role of Green Capital Women (GCW) in Green Business Digitalization (GBD) Through New Product Creation (NPC) in Ecoprint Business Kartini, Tri Mulyani; Heriyanti, Sinta Sundari; Bimanti Esthi, Raniasari; Septiani, Rinda
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 3 (2024): Agustus
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i3.1820

Abstract

Women entrepreneurs in Yogyakarta and Solo in the ecoprint sector demonstrate a commitment to sustainability and play a significant role in the creative industry. They have great potential as agents of change for sustainable MSEs. The use of Green Knowledge (WGK) and Green Skills (WGS) is expected to accelerate Green Business Digitalization (GBD) through New Product Creation (NPC). This study aims to analyze the role of WGK and WGS on GBD through NPC. With a quantitative approach, this study involved women owners of ecoprint MSEs in Yogyakarta and Surakarta Residency, using a purposive sampling technique. The analysis used Structural Equation Modeling (SEM) and the Partial Least Square (PLS) approach. The results showed that WGK and WGS were significant to NPC but did not affect GBD through NPC; they directly affected GBD
Interaction Between International Exchange Rate and Indonesian Finance Stock Index Azis, Muh. Irfandy; Karunia, Erick
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 3 (2024): Agustus
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i3.1821

Abstract

This suggests that while short-term fluctuations are inevitable, the exchange rates and stock market tend to realign over time. The Granger causality test uncovers bidirectional causality between the USD/IDR and EUR/IDR exchange rates and the financial index, indicating that not only do changes in exchange rates impact the stock index, but stock market performance also influences exchange rate movements. The impulse response function shows that shocks to the USD/IDR exchange rate have the most significant and lasting impact on the IDX Finance index, reflecting the dominant role of the US dollar in global trade and finance. The findings have important implications for policymakers and investors. Policymakers should focus on maintaining exchange rate stability, especially relative to the USD, to foster a stable investment environment and support long-term growth in the financial sector. For investors, exchange rate trends, particularly the USD/IDR, should be closely monitored, as these fluctuations significantly affect the financial sector's profitability and overall stock market performance. The study contributes to the broader literature by highlighting the complex interplay between exchange rates and financial markets in emerging economies
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

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