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
50 Documents
<![CDATA[Pengaruh struktur kepemilikan terhadap tindakan penghindaran pajak dengan kualitas audit sebagai variabel moderating ]]>
<![CDATA[Soesilawati Soema Atmadja]]>;
<![CDATA[Wiwiek Dianawati]]>;
<![CDATA[Heru Tjaraka]]>
<![CDATA[ Jurnal Indovisi Vol. 8 No. 1 (2026): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/19075108
<![CDATA[Penelitian ini bertujuan untuk memberikan bukti empiris bahwa struktur kepemilikan perusahaan mempengaruhi penghindaran pajak, dan keberadaan kualitas audit sebagai variabel moderasi untuk interaksi pengaruh antara struktur kepemilikan perusahaan terhadap penghindaran pajak (tax avoidance). Subjek penelitian ini adalah perusahaan manufaktur sektor industrial papan utama yang terdaftar (listing) di Bursa Efek Indonesia tahun 2018-2020, melalui wibesite www.idx.co.id . Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah teknik non-probabiliity sampling dengan menggunakan metode purposive sampling, purposive sampling merupakan teknik untuk menentukan sampel penelitian dengan beberapa pertimbangan tertentu dengan tujuan agar data yang diperoleh nantinya bisa lebih representatif, dan didapat 60 perusahaan yang memenuhi kriteria. Data yang digunakan berupa data sekunder yang berasal dari laporan keuangan, laporan tahunan perusahaan, ataupun media informasi lainnya. Sedangkankan teknik analisis data yang digunakan yaitu dengan analisis statistik deskriptif analisis regresi berganda, Uji Asumsi Klasik, Uji t, dan Uji F yang akan diuji dengan menggunakan software SPSS versi 25.]]>
<![CDATA[Digital transformation strategies for enhancing transparency and efficiency in public asset management systems ]]>
<![CDATA[Ady Setiawan]]>;
<![CDATA[Robert Marbun]]>;
<![CDATA[Hendri Setiadi]]>;
<![CDATA[Scherly Hansopaheluwakan]]>;
<![CDATA[Wahyuddin Albra]]>
<![CDATA[ Jurnal Indovisi Vol. 8 No. 1 (2026): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/19075208
<![CDATA[Digital transformation has become a strategic priority for improving governance, accountability, and operational effectiveness in the public sector. However, evidence on its role in enhancing transparency and efficiency in public asset management remains fragmented. This study aimed to synthesize digital transformation strategies for improving public asset management. A qualitative Systematic Literature Review (SLR) following the PRISMA 2020 guidelines was conducted using 52 peer-reviewed studies published between 2015 and 2025. The included studies were critically appraised, and thematic coding achieved substantial inter-rater reliability (Cohen's κ = 0.84). The analysis identified five strategic dimensions: digital infrastructure, integrated asset information systems, data governance and interoperability, transparency enhancement, and efficiency enhancement. Integrated asset information systems and data governance emerged as the strongest enablers of transparency and operational efficiency. The proposed Digital Transformation Strategy Framework integrates technological, governance, institutional, transparency, and efficiency dimensions into a unified model for public asset management. These findings provide practical and theoretical guidance for strengthening transparency, efficiency, accountability, and public value creation.]]>
<![CDATA[Iklim organisasi sebagai penyangga stres kerja: determinan kinerja karyawan café dan restoran di kota sungai penuh ]]>
<![CDATA[Ronal Regen]]>;
<![CDATA[Wazirman Wazirman]]>;
<![CDATA[Elex Sarmigi]]>
<![CDATA[ Jurnal Indovisi Vol. 7 No. 3 (2025): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/19075708
<![CDATA[Pertumbuhan industri makanan dan minuman di Indonesia meningkatkan penyerapan tenaga kerja sekaligus intensitas tuntutan kerja pada usaha café dan restoran, khususnya di kota non-metropolitan yang jarang dijadikan latar penelitian. Penelitian ini bertujuan menganalisis pengaruh iklim organisasi dan stres kerja terhadap kinerja karyawan café dan restoran di Kota Sungai Penuh, baik secara parsial maupun simultan. Pendekatan kuantitatif eksplanatori digunakan melalui survei terhadap 90 karyawan yang dipilih dengan purposive sampling. Instrumen terdiri atas 48 item berskala Likert lima poin; data dianalisis dengan regresi linier berganda setelah pengujian validitas, reliabilitas, dan asumsi klasik. Hasil menunjukkan iklim organisasi berpengaruh positif dan signifikan terhadap kinerja karyawan (β = 0,804; p < 0,001), sedangkan stres kerja tidak berpengaruh signifikan secara parsial (β = −0,042; p = 0,552). Secara simultan kedua variabel berpengaruh signifikan (F = 93,902; p < 0,001) dengan koefisien determinasi terkoreksi sebesar 0,676. Temuan ini mengindikasikan bahwa iklim organisasi berfungsi sebagai sumber daya kerja yang menyangga tekanan pekerjaan sehingga efek langsung stres kerja terhadap kinerja menjadi tidak signifikan. Secara praktis, pengelola café dan restoran perlu memprioritaskan penguatan dukungan, kehangatan hubungan, dan kejelasan tanggung jawab dibandingkan intervensi stres yang bersifat individual. Originalitas penelitian terletak pada pengujian model iklim organisasi–stres kerja–kinerja pada usaha mikro dan kecil sektor hospitality di wilayah non-metropolitan Indonesia, konteks yang selama ini terabaikan dalam literatur manajemen sumber daya manusia.]]>
<![CDATA[Work flexibility and employee performance through job satisfaction in digital companies ]]>
<![CDATA[Raden Roro Lia Chairina]]>;
<![CDATA[Ade Suhara]]>;
<![CDATA[Dodi Arif]]>;
<![CDATA[Soni Wirawan]]>;
<![CDATA[Syech Idrus]]>
<![CDATA[ Jurnal Indovisi Vol. 8 No. 1 (2026): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/19075508
<![CDATA[The rapid growth of digital companies has accelerated the adoption of flexible work arrangements, creating new opportunities and challenges for employee performance. This study aims to examine the relationship between work flexibility and employee performance through the mediating role of job satisfaction in digital companies. The research employs a library research approach by reviewing relevant books, peer-reviewed journal articles, research reports, and other scientific publications. Data were collected through systematic literature review and analyzed using content analysis to identify patterns, theoretical relationships, and empirical findings. The results indicate that work flexibility positively influences employee performance when employees experience higher levels of job satisfaction. Flexible work arrangements enhance autonomy, work-life balance, and organizational support, leading to greater motivation, commitment, and productivity. Furthermore, job satisfaction serves as a crucial mediating mechanism that explains how flexible work practices contribute to improved employee performance. These findings provide theoretical contributions to human resource management literature and practical implications for digital companies in designing effective flexible work policies that simultaneously improve employee well-being and organizational performance. ]]>
<![CDATA[Digital banking transformation liquidity risk and profit persistence in emerging market commercial banks a systematic literature review ]]>
<![CDATA[Gregorius Paulus Tahu]]>
<![CDATA[ Jurnal Indovisi Vol. 8 No. 1 (2026): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/19074508
<![CDATA[Digital transformation has significantly reshaped the banking industry by integrating advanced technologies such as mobile banking, artificial intelligence, big data analytics, and cloud computing into financial services and operational systems. While digital banking transformation improves efficiency, accessibility, and competitiveness, it also introduces new challenges related to financial stability, particularly liquidity risk management and the sustainability of bank profitability. This study aims to examine the relationship between digital banking transformation, liquidity risk, and profit persistence in commercial banks operating in emerging markets. Using a Systematic Literature Review (SLR) approach, this research analyzes 40 scholarly articles obtained from major academic databases including Scopus, Web of Science, and ScienceDirect. The findings indicate that digital banking technologies enhance liquidity monitoring and operational efficiency, which can indirectly support the stability of bank profitability. However, rapid digitalization may also increase liquidity volatility due to faster financial transactions. Overall, effective liquidity risk management plays a crucial role in maintaining sustainable profitability in the digital banking era. ]]>
<![CDATA[Cryptocurrency regulation challenges for financial stability, investor protection, and monetary policy effectiveness worldwide across economies ]]>
<![CDATA[Hendri Setiadi]]>;
<![CDATA[Andam Dewi Syarif]]>;
<![CDATA[Gregorius Paulus Tahu]]>;
<![CDATA[Ferry Novindra Idroes]]>;
<![CDATA[Barnabas Tridig Silaban]]>
<![CDATA[ Jurnal Indovisi Vol. 8 No. 1 (2026): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/19075308
<![CDATA[The rapid growth of cryptocurrency markets has created significant regulatory challenges for governments, financial authorities, and policymakers worldwide. This study examined how regulatory fragmentation affected financial stability, investor protection, and monetary policy effectiveness across different economies. A qualitative library research approach was employed by reviewing academic literature, international policy reports, and regulatory documents concerning cryptocurrency governance. The findings revealed that differences in regulatory frameworks across jurisdictions created governance gaps, facilitated regulatory arbitrage, complicated cross-border supervision, and weakened risk management. Regulatory fragmentation also increased vulnerabilities to financial instability, limited the effectiveness of investor protection mechanisms, and created challenges for monetary policy implementation in increasingly digitalized financial systems. These challenges were interconnected and could not be effectively addressed through isolated national measures. The study concluded that stronger international regulatory coordination and greater consistency in cryptocurrency governance are essential to strengthen market integrity, financial resilience, investor confidence, and long-term monetary stability in the evolving global digital economy.]]>
<![CDATA[Human centered leadership strengthening employee adaptability through emotional intelligence and digital workplace collaboration during transformation ]]>
<![CDATA[Syech Idrus]]>;
<![CDATA[I Putu Gede]]>;
<![CDATA[I Ketut Purwata]]>
<![CDATA[ Jurnal Indovisi Vol. 8 No. 1 (2026): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/19075408
<![CDATA[Organizational transformation requires organizations to strengthen employee adaptability amid rapid technological change and evolving workplace dynamics. This study examined how human-centered leadership enhances employee adaptability through emotional intelligence and digital workplace collaboration. A qualitative library research approach was employed by systematically reviewing and synthesizing contemporary scholarly literature on leadership, emotional intelligence, digital collaboration, employee adaptability, and organizational transformation using thematic synthesis. The findings showed that human-centered leadership fosters trust, empowerment, participation, and continuous learning, thereby creating conditions that support employee adaptability. Emotional intelligence strengthens employees’ psychological readiness to manage change, while digital workplace collaboration facilitates knowledge sharing, collective learning, and collaborative problem-solving. The study proposes an integrated conceptual framework in which emotional intelligence and digital workplace collaboration serve as complementary mechanisms linking human-centered leadership to employee adaptability and successful organizational transformation. These findings provide a holistic conceptual foundation for understanding adaptive organizational capability and future empirical research.]]>
<![CDATA[Operational strategy for enhancing automotive parts manufacturing quality and productivity through cycle time optimization ]]>
<![CDATA[Agustinus Hariadi Djoko Purwanto]]>;
<![CDATA[Rosalendro Eddy Nugroho]]>;
<![CDATA[Mohamad Jihan Shofa]]>;
<![CDATA[Wahyu Oktri Widyarto]]>;
<![CDATA[Rahman DS]]>
<![CDATA[ Jurnal Indovisi Vol. 8 No. 1 (2026): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/19075608
<![CDATA[Developing effective operational strategies is essential for automotive parts manufacturers to improve quality and productivity while meeting market demand with limited resources. This study empirically validates an integrated operational strategy in which Cycle Time Reduction serves as a primary capability for improving downstream manufacturing performance. A quantitative explanatory approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) based on data from 100 respondents in an automotive parts manufacturing company. The model examined relationships among Cycle Time Reduction, Machining Operational Performance, Burritori Operational Performance, Assembly Operational Performance, Final Inspection Performance, and Overall Manufacturing Productivity. Results show that Cycle Time Reduction significantly improves machining (β = 0.510) and burritori performance (β = 0.388). Machining (β = 0.295) and burritori performance (β = 0.392) positively influence assembly performance, which strongly affects final inspection (β = 0.586) and overall manufacturing productivity (β = 0.598). The model explains 26.0%, 15.0%, 37.2%, 34.4%, and 35.8% of variance in these outcomes, respectively. The findings confirm that Cycle Time Reduction functions as an integrated operational strategy, enabling cascading improvements across the manufacturing value chain and supporting lean manufacturing practices.]]>
<![CDATA[Work-life balance, flexible work arrangements, and turnover intention: the role of job satisfaction ]]>
<![CDATA[Asrori Zaeni]]>;
<![CDATA[Hernawati Wibawati Retno Wiratih]]>;
<![CDATA[Siti Mahmudah]]>;
<![CDATA[Marliana Junaedi]]>;
<![CDATA[Surahman Surahman]]>
<![CDATA[ Jurnal Indovisi Vol. 8 No. 1 (2026): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/19076008
<![CDATA[This study examined how flexible work arrangements and work-life balance were associated with turnover intention through the role of job satisfaction. A qualitative library research approach was employed to critically examine and synthesize purposively selected scholarly literature published primarily between 2017 and 2026. The analysis focused on recurring relationships, explanatory mechanisms, contextual conditions, and contrasting findings concerning flexible work arrangements, work-life balance, job satisfaction, and turnover intention. The findings indicated that flexible work arrangements could support employee retention when they provided meaningful work control and enabled employees to achieve sustainable work-life balance. Work-life balance was found to contribute to more favorable job evaluations, positioning job satisfaction as an important psychological pathway toward lower turnover intention. However, flexibility did not consistently produce positive outcomes because work intensification, blurred work-life boundaries, and work-family conflict could weaken its benefits and contribute to lower job satisfaction and stronger turnover intention. The study concluded that flexible work arrangements were most valuable for retention when organizational flexibility was accompanied by appropriate job design, manageable work demands, and conditions that enabled employees to experience genuine control and balance.]]>
<![CDATA[Implementation of artificial intelligence in islamic accounting to enhance transparency in digital financial reporting ]]>
<![CDATA[Sigid Eko Pramono]]>
<![CDATA[ Jurnal Indovisi Vol. 8 No. 1 (2026): Jurnal Indovisi ]]>
Publisher : <![CDATA[Indonesian Indovisi Institute ]]>
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DOI: 10.32698/19076208
<![CDATA[The implementation of Artificial Intelligence (AI) has transformed accounting practices by enabling automated data processing, anomaly detection, predictive analysis, and continuous financial monitoring. However, its application in Islamic accounting requires consideration of transparency, accountability, ethical responsibility, and Sharia compliance in digital financial reporting. This study aims to examine how AI can contribute to enhancing transparency in Islamic digital financial reporting. The study employs a library research approach using relevant books, academic journals, research articles, reports, and other scholarly sources. Data were analyzed using content analysis to identify patterns, relationships, and significant findings concerning AI, Islamic accounting, and digital financial reporting. The findings indicate that AI can strengthen financial reporting transparency through improved data accuracy, processing efficiency, anomaly detection, traceability, accessibility, and timely disclosure. Nevertheless, effective implementation requires data quality, human oversight, explainability, governance, and Sharia-based controls. The study concludes that integrating AI with Islamic accounting principles can support more transparent, accountable, and ethically responsible digital financial reporting.]]>
