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Investasi : Inovasi Jurnal Ekonomi Dan Akuntansi
Published by PT. Sora Tekno Mandiri
ISSN : 29865913     EISSN : 29869315     DOI : https://doi.org/10.59696/investasi
Inovasi Jurnal Ekonomi dan Akuntansi (INVESTASI) merupakan jurnal diterbitkan oleh SoraTekno Publisher dan menjadi media bagi para peneliti, praktisi dan dosen yang akan mempublikasikan hasil penelitiannya. Tujuan Jurnal ini adalah untuk memfasilitasi publikasi ilmiah hasil-hasil penelitian di Indonesia dan ikut serta meningkatkan kualitas dan kuantitas penelitian bagi para akademisi dan peneliti. Jurnal INVESTASI menerbitkan publikasi artikel ilmiah, metodologi riset yang digunakan, dan signifikansi kontribusi hasil riset terhadap pengembangan keilmuan bidang Ekonomi, Akuntansi dan Manajemen Bisnis.
Articles 82 Documents
Penerapan Microsoft Excel For Accounting Dalam Penyusunan Laporan Keuangan Pada Bimbel Balerina Sari, Syakila; Fauziah, Fauziah
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): Artikel Penelitian
Publisher : Soratekno Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v2i3.108

Abstract

Laporan keuangan merupakan sebuah catatan informasi keuangan suatu perusahaan dalam satu periode tertentu. Melalui Microsoft Excel, laporan keuangan dapat disusun secara sederhana dengan siklus yang lebih pendek yaitu dari penyusunan jurnal menjadi laporan keuangan sederhana. Bimbel Balerina masih menggunakan pencatatan secara manual dan belum membuat laporan keuangan sehingga Laba Rugi Bimbel Balerina belum diketahui. Adapun tujuan pembahasan ini adalah untuk mengetahui bagaimana penerapan Microsoft excel for accounting dalam penyusunan laporan keuangan pada Bimbel Balerina. Data yang di gunakan dalam penelitian ini adalah data pada bulan oktober sampai desember tahun 2023. Jenis data yang digunakan pada penelitian ini adalah data kuantitatif berupa angka dan nominal yang di peroleh dari bukti – bukti transaksi pada Bimbel Balerina. Sumber data pada penelitian ini adalah data primer dan data sekunder. Metode pengumpulan data dalam penelitian adalah wawancara dan dokumen. Bimbel Balerina mengalami keuntungan pada Triwulan ke empat tahun 2023 sebesar Rp 1.150.000 karena pendapatan lebih besar di bandingkan pengeluaran, hal ini di pengaruhi oleh naik turunnnya kas yang juga memperngaruhi pada naik turunnya Laba
Determinan Keputusan Pembelian Netflix: Perspektif Citra Merek, Persepsi Harga dan Kualitas Produk Indira, Christera Kuswahyu; Dirnaeni, Desti; Ardiansyah, Irfan; Ardiyansyah, Dimas
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Artikel Penelitian
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v3i2.110

Abstract

The aim of this research is to analyze the influence of brand image, price perception and product quality on purchasing decisions and to find out which variables are most dominant in purchasing decisions. The data used in this research used a questionnaire instrument and valid data was collected from 120 respondents. The sampling method in this research is nonprobability sampling with the Accidental Sampling technique. The testing tool used is SPSS. The results show that the variables brand image, price perception, product quality and promotion simultaneously influence purchasing decisions. The brand image variable partially influence purchasing decisions, while the price perception and product quality variables have no influence on purchasing decisions and the most dominant variable in purchasing decisions is the brand image variable.
Peran Persepsi Manfaat, Kemudahan, dan Kepercayaan Dalam Mempengaruhi Keinginan Menggunakan QRIS Wahyuningrum, Maria Y Aryati
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Artikel Penelitian
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v3i2.112

Abstract

Quick Response Code Indonesian Standard (QRIS) is implemented by Bank Indonesia to make payment transactions simple, efficient, fast, and ethically healthy. Through the use of QR code standards, payment connectivity and interoperability are made possible by QRIS. The population in this study were people who had used QRIS services. The sample taken in this study was 105 respondents. The sampling technique used was primary data where data collection was obtained by distributing online questionnaires to the public. The test tool used was SPSS with several analysis techniques, namely validity test, reliability test, classical assumption test, multiple linear regression, F test, T test, dominant factor, and coefficient of determination (R2). The results of this study indicate that the perception of benefits, convenience, and trust have a partial effect on the interest in use. The perception of benefits, convenience, and trust have a simultaneous effect on the interest in using QRIS, and the most dominant variable on the interest in use is the trust variable.
Analisis Pengaruh Digital Marketing terhadap Loyalitas Konsumen pada UMKM Kota Kendari di Era Digital Asrul, Asrul
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Artikel Penelitian
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v3i2.115

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh digital marketing terhadap loyalitas konsumen pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Kendari dalam menghadapi tantangan dan peluang di era digital. Digital marketing menjadi strategi penting bagi UMKM untuk menjangkau konsumen secara lebih luas dan efektif melalui berbagai platform seperti media sosial, website, dan e-commerce. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan survei, di mana data dikumpulkan melalui kuesioner yang disebarkan kepada 100 konsumen dari berbagai UMKM yang aktif secara digital di Kendari. Teknik analisis data menggunakan regresi linier sederhana untuk menguji pengaruh antara variabel digital marketing dan loyalitas konsumen. Hasil penelitian menunjukkan bahwa digital marketing berpengaruh positif dan signifikan terhadap loyalitas konsumen. Semakin baik strategi digital marketing yang diterapkan oleh UMKM—baik dari segi konten, interaksi, maupun konsistensi komunikasi digital—semakin tinggi pula tingkat loyalitas konsumen yang ditunjukkan melalui pembelian berulang, rekomendasi kepada orang lain, dan keterikatan emosional terhadap merek. Penelitian ini menyimpulkan bahwa optimalisasi digital marketing merupakan faktor kunci dalam mempertahankan dan meningkatkan loyalitas konsumen UMKM di era digital.
Pengaruh Perputaran Persediaan, Perputaran Kas, Perputaran Piutang, dan Profitabilitas Terhadap Harga Saham Perusahaan Agricultural Periode 2021 – 2023 Lukman, Karyn; Luki, Katherine Yuan; Dini, Siti; Hasibuan, Muhammad Zulkifli
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Artikel Penelitian
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v3i2.116

Abstract

Indonesia has a capital market that plays a significant role in the country's economy. Investors with excess funds can invest in various financial instruments in the hope of generating returns. Meanwhile, companies in need of capital can utilize these funds to develop their business projects. The purpose of this study is to examine the effect of inventory turnover, cash turnover, receivables turnover, and profitability on stock prices in agricultural companies during the period of 2021–2023. This study uses all agricultural companies listed on the Indonesia Stock Exchange as the population, totaling 24 companies. The sample used in this research consists of 57 observational data points. The research results, both partially and simultaneously, indicate that inventory turnover, cash turnover, receivables turnover, and return on assets (ROA) have a positive and significant effect on stock prices of agricultural companies listed on the Indonesia Stock Exchange in 2021–2023. The Adjusted R Square value is 0.437 or 43.7%, which means that 43.7% of the variation in stock prices can be explained by the variables of inventory turnover, cash turnover, receivables turnover, and return on assets. The remaining 56.3% is explained by other variables not examined in this study, such as return on equity and liquidity.
Pengukuran Kinerja Keuangan Melalui Laporan Keuangan: Studi Kasus pada PT Gudang Garam Tbk Andrianie, Ayu; Widjayanti, Wahyu; Yenny, Lince Afri; Hadmar, Andi Asnur Pranata Muhibah
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Artikel Penelitian
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v3i2.140

Abstract

A company's development can be measured from its financial aspects, as outlined in a detailed annual financial report. The financial performance assessment process is crucial in assessing the stability and long-term prospects of a business entity. The purpose of this study is to compare the financial performance of PT Gudang Garam Tbk, listed on the Indonesia Stock Exchange (IDX), for the 2021-2023 period. The method used in this study is quantitative descriptive analysis, using secondary data obtained from the IDX financial reports and the company's official website. The financial ratios used in the analysis are the Liquidity Ratio, Solvency Ratio, and Profitability Ratio. The results indicate that, in terms of profitability, the company's performance is considered poor, reflecting a decline in efficiency in generating profits. In terms of liquidity, although the Current Ratio shows a good figure, the Quick Ratio and Cash Ratio are still below industry standards, indicating limitations in the company's ability to meet short-term obligations with its most liquid assets. Meanwhile, the solvency aspect shows a relatively good condition because the value is below the industry standard, indicating the company has a low debt risk and sufficient ability to meet its long-term obligations. It can be concluded that the financial performance of PT Gudang Garam Tbk during this period showed varying results in each aspect analyzed.
Faktor-Faktor yang Mempengaruhi Keputusan Pembelian Smartphone Samsung: Studi Kasus di Kota Bekasi Suwardi, Suwardi; Putri, Salma Adinda
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Artikel Penelitian
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v3i2.141

Abstract

As mobile phones become increasingly popular as a communication tool, consumer demand for them is increasing. Amidst the numerous choices available, increasingly discerning consumers tend to choose the products and services that best suit their needs. This study aims to determine the influence of price, brand image, and service quality on Samsung mobile phones.The sample selected was consumers who have purchased and used Samsung mobile phones in Bekasi City. Primary data was collected by distributing questionnaires to 100 respondents. The test instruments used were validity, reliability, classical assumption tests, multiple linear regression analysis, t-tests, f-tests, and coefficients of determination. The data were processed using SPSS v25 software. The results of this study indicate that price has a partial positive and significant effect on purchasing decisions, brand image has a partial positive but insignificant effect on purchasing decisions, and service quality has a partial positive and significant effect on purchasing decisions. Price, brand image, and service quality simultaneously have a positive and significant effect on purchasing decisions for Samsung mobile phones in Bekasi City.
Preferensi Konsumen terhadap Label Halal, Kualitas Produk, dan Harga serta Dampaknya terhadap Kepuasan Pengguna Kosmetik Wulandari, Wuri
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Artikel Penelitian
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v3i2.144

Abstract

The local cosmetics industry in Indonesia is experiencing rapid growth, one of which is marked by the emergence of brands that emphasize ethical, religious, and vegan values such as ESQA. Efforts to face a competitive market, aspects such as product quality, halal label, and price are important factors that influence purchasing decisions. Consumer satisfaction is a major factor in the success of a product in maintaining loyalty amid market dynamics. This study aims to analyze the effect of Product Quality, Halal Label, and Price on Consumer Satisfaction of ESQA cosmetics in Bogor City. The method used is descriptive quantitative with primary data collected through an online questionnaire to 100 respondents drawn using a purposive sampling technique. Data analysis tools used IBM SPSS Statistics 26 through validity and reliability tests, classical assumption tests, and multiple linear regression tests. The results show that partially, Product Quality has no significant effect on Consumer Satisfaction, while Halal Label and Price have a significant effect. Simultaneously, all three variables have a significant effect on Consumer Satisfaction. These findings emphasize the importance of considering price and halal factors in local cosmetics marketing strategies.
Analisis Kinerja Keuangan Pemerintah Daerah Provinsi Jawa Barat pada Tahun Anggaran 2020-2023 Chandra, Rifana Nindya; Hidayati, Ani; Wahyuningroem, Rini
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Artikel Penelitian
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v3i2.145

Abstract

This study aims to analyze the financial performance of the West Java provincial government through the 2020-2023 Budget Realization Report based on the Regional Financial Independence Ratio, the Regional Original Revenue Effectiveness Ratio, and the Fiscal Decentralization Ratio. This research method uses quantitative descriptive data and secondary data sources obtained from the 2020-2023 West Java Provincial Budget Realization Report (APBD), published on the official website at https://djpk.kemenkeu.go.id/. The analysis technique used is quantitative descriptive, using calculations based on the financial data. The analysis results indicate that the Financial Performance of the West Java Provincial Government for 2020-2023, as seen from (1) the Regional Financial Independence Ratio, showed a participatory relationship pattern with a fairly high level of information. (2) the Regional Tax Effectiveness Ratio, indicating that West Java Province was categorized as quite effective in 2020-2023. (3) Fiscal Decentralization Ratio: West Java Province achieved a relatively high level of performance in 2020-2023. This indicates that West Java Province's ability to increase its own-source revenue is quite good, reflecting the excellent performance of the West Java Provincial Government.
Studi Empiris Pengaruh Persepsi Kemudahan dan Manfaat terhadap Keputusan Menggunakan QRIS di Tangerang Adji, Muhammad Azrival Sentanu; Sukmawati, Kartika
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Artikel Penelitian
Publisher : Soratekno Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v3i2.148

Abstract

This study aims to analyze the influence of perceived ease of use and perceived usefulness on the decision to use Quick Response Code Indonesian Standard (QRIS) in the Tangerang area. The research employs a quantitative method with a primary data approach, collected through the distribution of questionnaires to 100 respondents who have used QRIS. The sampling technique used is non-probability sampling with a purposive sampling approach. Data analysis includes validity testing, reliability testing, multicollinearity testing, heteroscedasticity testing, normality testing, multiple linear regression analysis, F-test (simultaneous), t-test (partial), and the coefficient of determination (R²). The results of the analysis show that perceived ease of use and perceived usefulness simultaneously have a significant influence on the decision to use QRIS. However, partially, only perceived usefulness has a significant effect on the decision to use QRIS, while perceived ease of use does not show a significant influence. These findings indicate that although ease of use is important, the usefulness perceived by users is the key factor in driving the decision to use QRIS in Tangerang.