Jurnal Indovisi
Jurnal Indovisi focuses on the dissemination of scientific works in the fields of economics, management, business, and accounting, presenting studies that contribute to the development of theoretical perspectives, empirical understanding, and applied practices within these domains. The journal accommodates interdisciplinary, cross-sectoral, and innovative research addressing contemporary issues and future trends in both national and global contexts. The journal welcomes a wide spectrum of research domains, covering but not limited to: • Macroeconomics and microeconomics • Finance, banking, and capital markets • Entrepreneurship and business innovation • Digital business transformation and e-commerce • Marketing management and consumer behavior • Strategic management and corporate governance • Human resource management and organizational behavior • Supply chain, logistics, and operations management • Business analytics, data-driven decision making, and AI-based business applications • Islamic economics, Islamic banking, and Sharia finance • Green economy, sustainability, ESG-based business practices, and circular economy • MSME/SME development, competitiveness, and policy • Accounting, auditing, taxation, and financial reporting • Public sector economics and development studies • Behavioral economics, experimental studies, and consumer psychology • Fintech, blockchain, digital financial services, and financial inclusion As a multidisciplinary academic forum, Jurnal Indovisi encourages interaction between economic sciences, management theories, technological development, and social sciences to explore contemporary issues and emerging trends. The journal facilitates intellectual exchange that supports academic dialogue and contributes to the enrichment of scientific literature in the economic and business disciplines. Jurnal Indovisi accepts various types of manuscripts, including original research articles, literature reviews, systematic reviews, conceptual papers, case studies, short reports, and policy analyses. Each manuscript submitted to the journal undergoes a double-blind peer-review process to ensure academic accuracy, relevance, and contribution to the field. The aims of Jurnal Indovisi include: Providing a credible venue for publishing scientific articles in economics, management, business, and accounting. Supporting the dissemination of high-quality scholarly work that informs academic, professional, and policy discussions. Encouraging interdisciplinary and innovative studies that address contemporary economic and business challenges. Facilitating the development of knowledge that contributes to organizational improvement, economic growth, and societal advancement. Through its publications, Jurnal Indovisi seeks to expand academic engagement and strengthen the scientific ecosystem both locally and internationally.
Articles
34 Documents
<![CDATA[Pengaruh corporate governance dan kualitas audit terhadap kinerja keuangan pada perusahaan LQ45 yang terdaftar di bursa efek Indonesia ]]>
<![CDATA[Meidona, Syofria]]>;
<![CDATA[Yanti, Rima]]>
<![CDATA[ Jurnal Indovisi Vol. 1 No. 1 (2018): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/1907308
<![CDATA[The principle of a consistent Corporate Governance will preclude the possibility of engineering performance which resulted in the value of the company's fundamentals are not reflected in the financial statements. Quality audit is very important because of the high quality of audit will produce reliable financial reports as the basis for decision making.This research was conducted at company of LQ45 company which listed in Bursa Efek Indonesia. The purpose of this study is to test partially and simultaneously the influence of corporate governance and audit quality on financial performance at LQ45 company listed in Indonesia Stock Exchange year 2011-2016. This type of research is quantitative research. The object of this study is the banking sector companies in LQ45 companies listed on the Indonesia Stock Exchange in 2011-2016. Data analysis method used is descriptive analysis and multiple regression with the help of IBM SPSS Statistic 23 License Authorization Wizard.Based on statistical calculations with SPSS, it can be seen the results of partial test of corporate governance has no significant effect on financial performance because the value of beta coefficient = 0,014 greater than the required level of significance is 0,071> 0,05. And audit quality have positive significant effect to financial performance because beta coefficient value = -0,010 is smaller than required level of significance that is 0,007 < 0,05. Meanwhile, if simultaneously tested corporate governance and audit quality have a significant positive impact on financial performance because the value of ANOVA Sig = 0,022 is smaller than required level of significance that is 0,022 <0,05.]]>
<![CDATA[Analisis pengaruh profitabilitas, cash flow, dan kebijakan manajemen terhadap opini audit going concern pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia ]]>
<![CDATA[Yani, Meria]]>;
<![CDATA[Asmeri, Rina]]>;
<![CDATA[Andini, Nurul]]>
<![CDATA[ Jurnal Indovisi Vol. 1 No. 1 (2018): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/1907408
<![CDATA[The assumption of going concern requires companies operationally has the ability to maintain their life (going concern). If the auditor is not convinced by the company's ability to survivethe auditor should address the issue in the audit report. The purpose of this study to provide evidence of ananalysis of profitabilitycash flow, and management policy of audit opinion going concernThis study focused on manufacturing companies listed in Indonesia Stock Exchange 2011-2015 periodwith the number of observations for 135 sample obtained by purposive sampling method. Technical Analysis of the data used in this study is a technical logistic regression analysis. Based on the analysis found that the variable cashflow and management policy does not significantly influence going concern audit opinion on the companies listed in Indonesia Stock Exchange in 2011-2015.]]>
<![CDATA[Pengaruh citra merek, kualitas produk dan harga terhadap minat beli pakaian anak-anak studi kasus toko Rizky dan Afdal Pariaman ]]>
<![CDATA[Salfina, Lili]]>;
<![CDATA[Gusri, Heza]]>
<![CDATA[ Jurnal Indovisi Vol. 1 No. 1 (2018): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/1907508
<![CDATA[This study aims to test empirically the influence of brand image, product quality and price on the interest of buying children's clothing in Rizky and Afdal stores partially and simultaneously. The type of this research is survey research and questionnaire. This research method is quantitative method. Population in this research is consumer or customer at store of Rizky and Afdal where the sample counted 100 responden. Data collection techniques were conducted with interviews and questionnaires. The research result showed that the brand image, product quality and price had positive effect on the buying interest of children's clothing in Rizky and Afdal shop partially and simultaneously.With multiple linear regression is Y = 0,226 0,137 0,712 0,119 and coefficient of determination give contribution equal to 93,9%. Given the positive relationship between brand image, product quality and price to buy children's clothing interest in Rizky and Afdal stores, it is expected to store Rizky and Afdal to increase sales revenue to always pay attention to things that attract consumer attention so that it can generate interest buy.]]>
<![CDATA[Analisis atas pelaporan keuangan pada dinas pendidikan dan kebudayaan kabupaten Padang Pariaman ]]>
<![CDATA[Amran, Elsa Fitri]]>;
<![CDATA[Sari , Yesi Novita]]>
<![CDATA[ Jurnal Indovisi Vol. 1 No. 1 (2018): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/1907608
<![CDATA[The research was conducted at the Education and Culture Office of Padang Pariaman Regency which is a local government agency that carries out some of the Government's affairs in the field of education and culture. The purpose of this study is to determine the conformity of the Government's financial statements on the Education and Culture Office of Padang Pariaman Regency already with Government Regulation Law number 24 in 2005 on government accounting standards, analyzing financial statements using efficiency ratios, independence ratios, budget growth ratios, analyzing internal control systems in the process of preparing financial reports, analyzing the quality of human resources and educational background of civil states aparatus and employees as financial managers in the process of preparing reports finance in the Education and Culture Office of Padang Pariaman Regency. The method used in this study is by library study method and field research with related officials, after which the data has been collected is analyzed descriptively that comparing the actual situation with relevant theories, in order to obtain the results of research for the problems encountered related with the implementation of government financial reporting on Education and Culture Office of Padang Pariaman Regency. From the data analysis conducted, obtained the result that the government's financial report on the Education and Culture Office of Padang Pariaman Regency Already in accordance with Government Regulation number 24 in 2005; The efficiency ratio of the Education and Culture Office of Padang Pariaman Regency in 2016 is in efficient condition with the percentage ratio of 95.32%. The 2016 independence ratio is in the pattern of delegative relations. The 2016 budget growth ratio was positive growth with a 10% increase. Internal Control System has been done well with data integrity and documents or archives that have been stored well, the evaluation of the economy, efficiency, and effectiveness has been in accordance with the set targets. The quality of human resources at the Department of Education and Culture is good, civil states aparatus / Employees have skill and work experience long enough.]]>
<![CDATA[Performance expectancy, facilitating condition and price value terhadap minat penggunaan QRIS pada generasi Z di kota Ambon ]]>
<![CDATA[Ruhukail, Restu Adrie]]>;
<![CDATA[Loupatty, Linda Grace]]>;
<![CDATA[Gainau, Paskanova Christi]]>
<![CDATA[ Jurnal Indovisi Vol. 6 No. 1 (2024): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/1907708
<![CDATA[This study examines factors influencing interest in using QRIS in Generation Z in Ambon City. These factors include performance expectancy, effort expectancy, social influence, facilitating conditions, and price value. QRIS is a digital payment system in the form of a QR Code introduced by Bank Indonesia to facilitate non-cash transactions. Generation Z, also known as digital natives, exhibits unique characteristics in their adoption of digital technology and services. This research uses primary data sources obtained through questionnaires. The type of data in this study is quantitative data. The sampling method used is purposive sampling, with the following criteria: respondents are Pattimura University students majoring in the 2019 accounting class, are digital platform users, and have transacted using QR codes, such as QRIS. The data obtained were analyzed using multiple linear regression techniques, including statistical hypothesis testing (t-test) and simultaneous testing (F-test). The data is processed with the help of SPSS software. The results of this study indicate that several factors have a positive and significant impact on interest in using QRIS, specifically performance expectancy, facilitating conditions, and price value. In contrast, factors that do not impact interest in using QRIS are effort expectancy and social influence.]]>
<![CDATA[Peran moderasi literasi keuangan dalam hubungan antara adopsi fintech dan kinerja keuangan UMKM di kota Ambon ]]>
<![CDATA[Patty, Martha Racwel]]>;
<![CDATA[Rumtutuly, Hansen Hein]]>
<![CDATA[ Jurnal Indovisi Vol. 6 No. 2 (2024): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/1907808
<![CDATA[This study aims to examine the influence of financial technology (fintech) adoption on the financial performance of micro, small, and medium enterprises (MSMEs) in Ambon City, with financial literacy serving as a moderating variable. A quantitative approach was applied using a survey method involving 83 MSME owners who have utilized fintech services in their business operations. Data analysis was carried out using SmartPls through the assessment of the outer and inner models. The findings reveal that fintech adoption has a positive and significant effect on MSME financial performance. This suggests that the use of fintech enhances operational efficiency, expands access to financial services, and accelerates transaction processes. Moreover, financial literacy was found to strengthen the relationship between fintech adoption and financial performance, indicating that MSMEs with higher levels of financial literacy are better able to optimize the use of financial technology to improve their business outcomes. The study contributes to the advancement of digital financial management literature and provides practical implications for improving financial literacy and promoting MSME digitalization in island-based regions.]]>
<![CDATA[Determinasi financial technology pada generasi milenial dengan pendekatan unified theory of acceptance and use of technology (UTAUT) ]]>
<![CDATA[Ismail, R. Suryanti]]>;
<![CDATA[Istia, Mozes David]]>;
<![CDATA[Manuhaneny, Hajar]]>
<![CDATA[ Jurnal Indovisi Vol. 6 No. 3 (2024): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/1907908
<![CDATA[Penelitian ini bertujuan mengukur pengaruh faktor-faktor yang terdapat dalam UTAUT (unified Theory of acceptance and use of technology) yaitu pengaruh Ekspektasi kerja (performance expectancy), ekspektasi usaha (effort expectancy), pengaruh social (social influence), dan kondisi yang memfasilitasi (facilitation conditons) terhadap minat menggunakan (behavior intention) e-wallet pada generasi milenial. Adapun sampel yang digunakan yaitu generasi milenial yang berada pada lima kecamatan di Kota Ambon. Teknik penentuan sampel yang digunakan adalah purpose sampling. Penggunaan purpose sampling karena penelitian ini membutuhkan kriteria tertentu sepertia usia responden berada pada rentang kelahiran 1981-2000, menggunakan e-wallet dan berdomisili di Kota Ambon. Metode Pengumpulan data menggunakan kuisioner yang disebarkan kepada generasi milenial yang bersedia dijadikan sampel. Analisis data dilakukan dengan menggunakan regresi linier berganda dan menyimpulkan bahwa Finansial Technologi (fintech) memiliki determinasi yang kuat pada generasi milenial sebesar 68,3% dimana minat menggunakan e-wallet yang dipengaruhi oleh Ekspektasi kerja (98,3%), pengaruh social (91,65), ekspektasi usaha (81,9%) dan kondisi yang memfasilitasi (25,3%). Presentase ini merujuk pada harapan kinerja fintech (e-wallet) dalam mendukung aktifitas sehari-hari, kemudahan penggunaan, dan juga pengalaman berbagai pihak ketika menggunakan aplikasi tersebut serta kemungkinan teknologi ini bisa beroperasi secara baik dan dapat terus digunakan dimasa yang akan datang.]]>
<![CDATA[Analysis determinants of audit delay; evidence from sri-kehati company listed on the Indonesia stock exchange ]]>
<![CDATA[Simanjuntak, Pranatalindo]]>;
<![CDATA[Talla, Alend]]>;
<![CDATA[Boki, Emi]]>
<![CDATA[ Jurnal Indovisi Vol. 7 No. 1 (2025): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/19071008
<![CDATA[This study examines how firm performance (ROA), firm age (Age), and auditor switching (Auditor Switching) are associated with Audit Delay in Sri-Kehati Index Companies in 2020-2023. The sample disclosure technique used in this study is census sampling, the sample consists of 33 companies with 4 years of observation. The data analysis technique uses analysis with the context of Partial Least Squares Structural Equation Modeling (PLS-SEM) which is measured by the inners and inners models. The findings of this study are that all independent variables measured in this study have an influence on the measurement of audit delay, which means that all research hypotheses are proven. Advice for companies whatever the reason for the audit delay, companies need to fulfill their obligations to report financial information in a timely manner by anticipating various circumstances.]]>
<![CDATA[Analisis keterlambatan laporan pertanggungjawaban realisasi APBDES pada pemerintah desa Patti di Kabupaten Maluku Barat Daya ]]>
<![CDATA[Silooy, Revi Wilhelmina]]>;
<![CDATA[Talla, Alend]]>
<![CDATA[ Jurnal Indovisi Vol. 7 No. 1 (2025): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/19071108
<![CDATA[Penelitian ini bertujuan untuk menganalisis faktor-faktor yang menyebabkan keterlambatan penyampaian Laporan Pertanggungjawaban Realisasi APBDes pada Pemerintah Desa Patti, Kecamatan Moa, Kabupaten Maluku Barat Daya, serta bentuk upaya perbaikan yang dilakukan pemerintah desa. Metode penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, dokumentasi, dan observasi. Informan penelitian meliputi Kepala Desa, Sekretaris Desa, dan Bendahara Desa Patti.Hasil penelitian menunjukkan bahwa keterlambatan laporan pertanggungjawaban realisasi APBDes disebabkan oleh beberapa faktor utama, yaitu: (1) rendahnya kualitas sumber daya manusia, khususnya perangkat desa yang sebagian besar berpendidikan SMP dan kurang kompeten dalam pengelolaan administrasi serta teknologi informasi; (2) keterbatasan sarana dan prasarana seperti kurangnya unit komputer dan akses internet sehingga menghambat proses penyusunan laporan; (3) rendahnya disiplin kerja perangkat desa yang berdampak pada tidak tepatnya penyelesaian tugas administrasi; (4) kendala dalam pelaksanaan kegiatan, terutama terkait keterlambatan bahan material yang dipasok dari luar Kota Tiakur; dan (5) kesulitan teknis dalam penyusunan laporan akibat gangguan sistem keuangan desa serta kurangnya koordinasi antarperangkat desa.Pemerintah Desa Patti telah melakukan beberapa upaya untuk mengatasi permasalahan tersebut, antara lain meningkatkan koordinasi internal, memperkuat kerja sama dengan supplier, mengikuti pelatihan dan bimbingan teknis pengelolaan keuangan desa, serta mendorong peningkatan kompetensi teknologi informasi bagi perangkat desa. Penelitian ini menegaskan bahwa penyelesaian masalah keterlambatan laporan APBDes tidak hanya membutuhkan peningkatan kapasitas SDM, tetapi juga perbaikan sarana pendukung dan pembenahan manajemen pemerintahan desa agar prinsip akuntabilitas publik dapat terwujud.]]>
<![CDATA[Pengaruh implementasi siskeudes online dan kompetensi sumber daya manusia terhadap akuntabilitas pengelolaan keuangan desa di Maluku Tengah ]]>
<![CDATA[Muhammad, Sukrandi Lutfi]]>;
<![CDATA[Limba, Franco. B.]]>
<![CDATA[ Jurnal Indovisi Vol. 7 No. 2 (2025): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/19071208
<![CDATA[Penelitian ini bertujuan untuk menguji secara empiris pengaruh Implementasi Sistem Keuangan Desa (Siskeudes) Online dan Kompetensi Sumber Daya Manusia terhadap Akuntabilitas Pengelolaan Keuangan Desa di Kecamatan Amahai, Kabupaten Maluku Tengah. Penelitian ini menggunakan metode kuantitatif dengan data primer yang diperoleh dari responden melalui kuesioner. Populasi dalam penelitian ini adalah Aparatur Pemerintah Desa di 15 Desa di Kecamatan Amahai, dengan penentuan sampel menggunakan metode purposive sampling, sehingga diperoleh sampel penelitian berjumlah 45 responden. Data dianalisis menggunakan program SPSS versi 26. Analisis data dilakukan dengan regresi linier berganda dan uji asumsi klasik yang mencakup uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas. Pengujian hipotesis dilakukan dengan uji statistik t dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa secara parsial, Implementasi Siskeudes Online dan Kompetensi Sumber Daya Manusia berpengaruh positif dan signifikan terhadap Akuntabilitas Pengelolaan Keuangan Desa.]]>
