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
33 Documents
<![CDATA[Pengaruh fraud pentagon dalam mendeteksi kecurangan pelaporan keuangan ]]>
<![CDATA[Tuny, Fitria]]>;
<![CDATA[Limba, Franco Benony]]>
<![CDATA[ Jurnal Indovisi Vol. 7 No. 2 (2025): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/19071308
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh Financial Target, efektifitas pengawasan, Auditor Change, Director Change, frequent number of CEO’s picture terhadap fraudulent financial reporting pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Penelitin ini menggunakan metode kuantitatif, jenis data sekunder dengan menggunakan software SPSS 25 untuk melakukan uji hipotesis penelitian, yang diporoleh dari laporan tahunan perusahaan perbankan yang tercatat di Bursa Efek Indonesia (BEI) periode 2021-2023. Jumlah sampel yang digunakan adalah 90 sampel dari 30 perusahaan yang dipilih melalui teknik purposive sampling. Analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif dan analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa Financial Target, efektifitas pengawasan,berpenagruh terhadap fraudulent financila reportinhg. sedangkan Auditor Change, Director Change, frequent number of CEO’s picture tidak mempengaruhi terhadap fraudulent financial reporting.]]>
<![CDATA[Penerapan akuntansi manajemen lingkungan dalam pengelolaan limbah medis: studi kualitatif pada rumah sakit khusus daerah ]]>
<![CDATA[Ropena, Hendry Dunand]]>;
<![CDATA[Leiwakabessy, Theophilia Fina Febrione]]>;
<![CDATA[Gainau, Paskanova Christi]]>
<![CDATA[ Jurnal Indovisi Vol. 7 No. 1 (2025): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/19071408
<![CDATA[The development of hospital services has led to increased operational activities that potentially generate environmental impacts, particularly through the management of medical and non-medical waste. Environmental management accounting serves as an important instrument to ensure that these impacts are managed in an accountable and sustainable manner. This study aims to analyze the implementation of environmental management accounting at the Regional Specialized Hospital of Maluku Province by examining the processes of identification, recognition, measurement, presentation, and disclosure of environmental costs. The main issue addressed in this study lies in the gap between existing environmental management practices and accounting systems that have not yet explicitly represented environmental costs. This study employs a descriptive approach, with data collected through in-depth interviews with nine key informants, direct observation, and analysis of hospital financial documents. The findings indicate that environmental costs have been identified and allocated; however, they are still recorded on a cash basis, integrated into general operational expenses, and not specifically disclosed in financial statements. The implications of this study underscore the need to strengthen environmental management accounting systems to enhance transparency, accountability, and sustainability-oriented decision-making in the public healthcare sector.]]>
<![CDATA[A systematic literature review on the influence of entrepreneurial competence on business success ]]>
<![CDATA[Salong, Amjad]]>;
<![CDATA[Ansiska, Paisal]]>
<![CDATA[ Jurnal Indovisi Vol. 7 No. 2 (2025): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/19071508
<![CDATA[This study aims to conduct a Systematic Literature Review (SLR) to analyze the influence of entrepreneurial competency on business success, examining the roles of business innovation, managerial ability, and entrepreneurial orientation as intermediary variables. The background of this study departs from findings indicating that entrepreneurial competency does not always have a direct impact on business performance, and that a more comprehensive understanding of the mechanisms mediating these two variables is needed. This study examines scientific articles published between 2014-2024 that address the themes of competency, innovation, management, entrepreneurial orientation, and business performance. The methods used include identification, selection, and critical analysis of articles using the PRISMA protocol, with data analysis conducted thematically to identify patterns of relationships between variables. The main findings indicate that entrepreneurial competency positively affects business success when mediated by innovation, managerial ability, and entrepreneurial orientation. Innovation creates added value, managerial ability improves operational effectiveness, and entrepreneurial orientation directs competency toward proactive, innovative strategic actions. This study provides theoretical contributions by mapping a more complete structure of the relationship between competency and business performance, as well as practical contributions for business actors, educational institutions, and policymakers in designing entrepreneurial capacity-building programs.]]>
<![CDATA[Transformasi digital terintegrasi sebagai penggerak keunggu-lan kompetitif UMKM ]]>
<![CDATA[Rumtutuly, Hansen Hein]]>;
<![CDATA[Metekohy, Venezia Thalia]]>;
<![CDATA[Limba, Pathrisye Richendi]]>;
<![CDATA[Leasa, Si-mon Hendrik]]>
<![CDATA[ Jurnal Indovisi Vol. 7 No. 3 (2025): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/19071608
<![CDATA[Penelitian ini bertujuan untuk menganalisis peran transformasi digital terintegrasi yang mencakup pemanfaatan kecerdasan buatan (AI), optimalisasi sumber daya manusia (SDM) berbasis kapabilitas digital, strategi pemasaran digital, serta penggunaan layanan fintech dalam mendorong keunggulan kompetitif UMKM di Kota Ambon. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis Partial Least Squares Structural Equation Modeling (PLS-SEM) untuk menguji hub-ungan antarvariabel. Pengumpulan data dilakukan melalui penyebaran kuesioner kepa-da pelaku UMKM yang telah menerapkan teknologi digital dalam aktivitas bisnisnya. Hasil penelitian menunjukkan bahwa transformasi digital melalui peningkatan kemam-puan teknologi, integrasi pemasaran digital, dan kesiapan SDM berpengaruh signifikan terhadap peningkatan daya saing UMKM. Namun, analisis validitas diskriminan mengindikasikan adanya tumpang tindih konsep pada beberapa konstruk, khususnya antara AI, fintech, dan keunggulan kompetitif. Simpulan penelitian menegaskan bahwa transformasi digital yang terintegrasi mampu menjadi penggerak utama keunggulan kompetitif UMKM di Ambon, terutama ketika ditopang oleh SDM yang adaptif dan strategi pemasaran digital yang efektif. Temuan ini memberikan implikasi penting bagi pengembangan kebijakan dan pendampingan UMKM dalam menghadapi dinamika ekonomi berbasis teknologi.]]>
<![CDATA[Islamic spiritual entrepreneurship-based management and its influence on madrasah management sustainability ]]>
<![CDATA[Sadri, Muhammad]]>;
<![CDATA[Ananda, Faisar]]>;
<![CDATA[Siregar, Saparuddin]]>
<![CDATA[ Jurnal Indovisi Vol. 7 No. 1 (2025): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/19071708
<![CDATA[Madrasahs in Langkat Regency continue to face various institutional management challenges that affect their effectiveness and sustainability. The main problems lie in weak managerial functions and the suboptimal integration of spiritual values into madrasah management practices. This study aims to analyze the influence of Islamic Spiritual Entrepreneurship based management on madrasah governance. The research focuses on examining the contributions of Islamic values, the concept of work as worship, orientation toward the blessings of Allah SWT, honest behavior, and gratitude behavior to madrasah management. The study involved 300 madrasah administrators in Langkat Regency, including principals, teachers, and administrative staff. Data were collected through closed-ended questionnaires and limited interviews and were subsequently analyzed using structural modeling to examine the relationships among variables simultaneously. The findings indicate that honest behavior, the concept of work as worship, and orientation toward the blessings of Allah SWT have a positive and significant effect on madrasah management, whereas normative Islamic values and gratitude behavior do not show a significant influence. These results imply the importance of strengthening operational spiritual values that are internalized in managerial practices to support the sustainability of madrasah management.]]>
<![CDATA[Peran manajerial kepala sekolah dalam meningkatkan kinerja guru: studi evaluatif model CIPP pada sekolah ]]>
<![CDATA[Nugroho, Fransiscus Soni Apri Untoro]]>;
<![CDATA[Maridjo, H. Herry]]>
<![CDATA[ Jurnal Indovisi Vol. 7 No. 1 (2025): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/19071808
<![CDATA[Penelitian ini bertujuan untuk memahami peran manajerial kepala sekolah dalam peningkatan kinerja guru pada satuan pendidikan di bawah Yayasan Yohannes Gabriel Rembang melalui evaluasi konteks, masukan, proses, dan produk. Penelitian menggunakan paradigma kualitatif dengan desain deskriptif-evaluatif dan strategi studi kasus jamak. Subjek penelitian terdiri atas enam informan kunci, yaitu kepala sekolah dan guru dari SMK Yos Sudarso Rembang dan SDK St. Maria Rembang. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi, kemudian dianalisis menggunakan model analisis interaktif dengan logika replika lintas kasus. Hasil penelitian menunjukkan bahwa perumusan program manajerial kepala sekolah berangkat dari kebutuhan nyata yang teridentifikasi melalui rapor pendidikan dan supervisi akademik. Meskipun terdapat keterbatasan sumber daya, fungsi manajerial kepala sekolah dilaksanakan secara sistematis dan partisipatif dengan dukungan stakeholder. Produk program berupa supervisi akademik, in-house training, dan workshop berdampak positif terhadap peningkatan kinerja guru, meskipun keberlanjutan program masih memerlukan penguatan. Temuan ini menegaskan pentingnya pengelolaan manajerial kepala sekolah yang kontekstual, kolaboratif, dan berkelanjutan dalam upaya peningkatan kinerja guru dan mutu pendidikan.]]>
<![CDATA[Abuse of circumstances in agreements among businesses and micro, small and medium enterprises ]]>
<![CDATA[Soetopo, Maria G.S.]]>
<![CDATA[ Jurnal Indovisi Vol. 7 No. 2 (2025): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/19071908
<![CDATA[The Micro, Small, and Medium Enterprises (MSMEs) sector plays a vital role in the national economic development. In order to support MSMEs, partnership agreements among businesses and MSMEs are optimized through contract enforcement by the government. However, Indonesian Civil Code has not included provisions on misbruik van omstandigheden which often place MSMEs in a weaker position. This study aims to outline and analyze legal issues related to the concept of misbruik van omstandigheden in partnership agreements, using a normative legal research method with a conceptual, statutory, and comparative approaches in forming the arguments. Findings indicate that MSMEs’ weakened position in partnership agreements is due to a lack of implementing regulations on misbruik van omstandigheden based on the Indonesian Civil Code regarding agreement termination, both in legal practice and in judges’ decision-making mechanism within court proceedings in Indonesia.]]>
<![CDATA[Personality mediation of the effect of education entrepreneurship, self-efication, and family environment on the soul of students business entrepreneurs in surabaya ]]>
<![CDATA[Mustajab, Duta]]>;
<![CDATA[Rismawati, Rismawati]]>
<![CDATA[ Jurnal Indovisi Vol. 7 No. 2 (2025): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/19072108
<![CDATA[Entering the current era, there are many unemployment everywhere even though they have graduated from high school / vocational school or even bachelor. The unemployment rate is caused by the quality of vocational graduates who are not yet in line with industry needs, in addition, they are also less interested in entrepreneurship. This is because they are still shy and do not have confidence so they spend more time to play and have fun with friends. This study aims to determine the effect of entrepreneurship education, self-efficacy and family environment on entrepreneurial spirit through personality. This research is a quantitative study using an approach cluster proportional sampling with primary data by distributing questionnaires to vocational high school students in Surabaya. The number of samples in this study were 180 vocational students. The data analysis method uses SEM. The results showed that entrepreneurship education influences entrepreneurial personality, self-efficacy influences entrepreneurial personality, family environment influences entrepreneurial personality, entrepreneurship education influences entrepreneurial spirit, self-efficacy influences entrepreneurial spirit, family environment influences entrepreneurial personality and entrepreneurial personality influences entrepreneurial spirit entrepreneurship. This can be concluded that entrepreneurship education influences the entrepreneurial personality of students in Vocational High Schools in Surabaya. This can be used as a provision in his life after graduating from school because in the entrepreneurial world there are many risks and challenges that must be faced. Self-efficacy affects the entrepreneurial personality of students at the Vocational High School in Surabaya.]]>
<![CDATA[The analysis of pt. krakatau steel (persero) tbk’s business transformation strategy towards a sustainable company ]]>
<![CDATA[Alijoyo, Antonius]]>;
<![CDATA[Shodikin, Hidayatudin]]>
<![CDATA[ Jurnal Indovisi Vol. 7 No. 3 (2025): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/19072208
<![CDATA[The objective of the study was analyzing the Business Transformation Strategy of PT. Krakatau Steel (Persero) Tbk Towards a Sustainable Company. The research followed a qualitative descriptive method. The results of the analysis show that the business transformation strategy carried out by PT. Krakatau Steel (Persero) Tbk towards a sustainable firm is done through debt restructuring and cost efficiency to increase labor productivity to lead the company to profitability. As a business entity that grows and develops in the community, this company also always strives to maintain harmonious relations with the surrounding community through corporate social responsibility (CSR) or partnerships and the Community Development Program (PKBL), which is held regularly every year. In addition, PT. Krakatau Steel (Persero) Tbk also consistently takes part in the Company Performance Assessment (PROPER) program conducted by the Republic of Indonesia's Ministry of Environment and Forestry.]]>
<![CDATA[Micro, small, and medium enterprises business strategy: business sustainability during the covid-19 pandemic ]]>
<![CDATA[Supeno, Bambang]]>;
<![CDATA[Juliansya, Muhammad Farhan]]>;
<![CDATA[Alhempi, R. Rudi]]>;
<![CDATA[Shaddiq, Syahrial]]>
<![CDATA[ Jurnal Indovisi Vol. 7 No. 3 (2025): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/19072308
<![CDATA[Indonesia has been hit by the coronavirus disease 2019 (COVID-19) pandemic since March 2020, but not only in Indonesia; some countries in the world are also experiencing the COVID-19 pandemic. This causes the economy to be unstable, which affects business people, including MSME players. The purpose of writing this article is how MSME actors are able to adapt during the COVID-19 pandemic in maintaining the sustainability of their business. The approach to writing this article uses qualitative and explained descriptively. The findings of this study are that the Government in its strategy can offer financial incentives based on advantages on fintech lending platforms, namely tax incentives, for fintech platforms that can provide direct access to funding for MSMEs, as well as MSME players in Indonesia in maintaining their business adapting by utilizing online media, such as twiter, facebook, istagram, gofood, gopay, wa group. This finding indicates the need for MSME actors to increase their strategies to adapt to the sustainability of their business during this pandemic.]]>
