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 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[Analisis penerapan akuntansi manjaemen lingkungan pada rumah sakit khusus daerah provinsi maluku ]]>
<![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[This research emphasizes the significance of waste management within hospitals as a crucial aspect of their environmental responsibility. The application of Environmental Management Accounting is a crucial aspect of waste management, enabling the identification of costs incurred for Hospital Waste management. The purpose of this study is to analyze the application of environmental management accounting at the Maluku Provincial Regional Special Hospital. This study employs the Qualitative Descriptive Research Method, which is used to present the findings of the Research by describing or analyzing them using observation, Interview, and Documentation data collection methods. The object of this research is the Maluku Provincial Regional Special Hospital. The sample in this study is the Regional Special Hospital Employees, who are the key participants. The results of the research indicate that the Regional Special Hospital has effectively implemented environmental accounting. For hospital environmental costs, these costs are presented in the form of hospital operational reports as expenditures for goods and services. For the environmental cost budget realization report, these costs are recorded in the account for goods and equipment expenditures. In the treatment of medical waste, the hospital collaborates with a third party, namely PT. Arya Guna Sejahtera Abadi and PT Pratama Jatim Lestari.]]>
<![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[Model of islamic spiritual entrepreneurship management in managing madrasah in langkat ]]>
<![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[This study aims to identify and know the madrasa management model in Langkat District based on Islamic Spiritual Entrepreneurship. This model will be used as a madrasah management strategy in Langkat District for the continuation of madrasas in the future. This research is descriptive quantitative and explanatory research. The research instrument used was a questionnaire that was accompanied by a brief interview to the research respondents. The data used are primary data and secondary data. Then the data is processed using SEM (Structural Equation Modeling) analysis techniques using AMOS. The study population is all employees implementing or managing madrasa management in Langkat District with a sample of 300 respondents selected according to the SEM analysis standard chosen by accidental sampling technique. The results showed that the management of madrasa based on Islamic values (combined with the values of professionalism) was considered capable of supporting madrasah management and sustainability in the future. There are several factors that support the management of madrasa based on Islamic values, its known honest behavior as the most important factor, the concept of worship to Allah SWT, blessing factor from Allah SWT. But Islamic values (siddiq, amanah, tabligh and fathanah), thankful behavior do not have a significant effect because the measurement is difficult to objectively carry out because it is related to the individual character of a nature that not everyone can or does not want to be measured directly and openly. Therefore it is necessary to have character education, the existence of spirituality education for management managers and optimal management supervision.]]>
<![CDATA[Peran manajerial kepala sekolah dalam peningkatan kinerja guru: analisis model cipp pada dua sekolah di yayasan yohannes gabriel rembang ]]>
<![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[The principal must carry out principal management in managing the school he leads. This research aims to describe the managerial role of school principals in improving teacher performance in two schools belonging to the Yohannes Gabriel Rembang Foundation. The two schools chosen were SMK Yos Sudarso Rembang and SDK St. Maria Rembang. This research uses a descriptive-evaluative method with a qualitative approach. The evaluation model used is the CIPP evaluation model (context, input, process, and product). Data collection included interviews, observation, and documentation. The research subjects were school principals and teachers. The research results show: (1) From the context evaluation, the results of supervision and educational report cards underlie the managerial role of school principals in improving teacher performance. The results of supervision and educational reports determine the principal's next managerial steps in developing a teacher performance improvement program. (2) Based on input evaluation, the role of school stakeholders (teachers, parents, alumni, the community, and good relations with the education office) supports improving teacher performance. Barriers to implementing the managerial role of school principals are time problems, employment status, finances, and infrastructure. (3) From the process evaluation, the principal's managerial functions have been carried out well, and the principal's school managerial programs for improving teacher performance are right on target. (4) From the product evaluation, the managerial role of the principal in improving teacher performance produces IHT activity products, class supervision, and teacher workshops. However, these activities still need to be expanded in scope and made sustainable.]]>
<![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.]]>
