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Innovation Business Management and Accounting Journal
Published by Trescode Green Organization
ISSN : 28288599     EISSN : 28292111     DOI : 10.56070/ibmaj
Core Subject :
Innovation Business Management and Accounting Journal is a multidisciplinary international journal in the fields of entrepreneurial innovation, business practice, management, and accounting. Innovation Business Management and Accounting Journal published four times in year: January-March, April-June, July-September, October-December. E-ISSN: 2829-2111, P-ISSN 2828-8599. Focus and Scope - Entrepreneurial Innovation, Business Development, Economic Improvement, Organizational Behavior, Human Resource Management, Marketing Management, Operating Management, Strategic Management, Financial Management, Behavioral Accounting, Public Accounting, Accounting Information System, Banking Account, Management Accounting, Sharia Accounting, Auditing.
Arjuna Subject : -
Articles 137 Documents
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Analysis of the Revocation of the Jakarta Student Excellence (KJMU) Card Program for Underprivileged Students Fitria Auldri Desiana; Muhammad Aras Prabowo; Muhammad Ashlyzan Razik
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.055

Abstract

Because of the large number of students or students who want to study in universities, there was the emergence of KJMU social assistance funds or the Jakarta Mahasiwa Unggul card. However, in its implementation, the funds are not right on target or accepted by students who are able to finance their academic needs. This can be seen through the receipt of KJMU who received pocket money from his parents. With the occurrence of the wrong target of the KJMU recipient. There has been an issue of revocation of KJMU receipt funds by the governor of DKI Jakarta, Mr. Heru. This analysis aims to solve the issue of the problem of revocation of the KJMU. The methodology used in this research is the study of literature that includes systematic analysis of various sources such as journals, books, and reports. The results of the analysis found that there was no revocation of KJMU for students who had received funds given by KJMU. However, the governor of DKI Jakarta only records the data of the poor who are suitable in the receipt of KJMU. Students who have received KJMU funds will continue to be financed until they graduate.
The Effect of Corruption in the Mining Sector on State and Environmental Losses (Case Study of PT Timah Tbk) Muhammad Aras Prabowo; Dika Dermawan; Fitria Auldri Desiana; Fira Mubayyinah
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.051

Abstract

The purpose of this research is to determine the problem of the influence of PT Timah corruption on state and environmental losses. The research method used in this research is the literature method, by obtaining research from various sources, with steps such as determining a problem or describing subtopics , looking for sources from previous research, and rearranged it so that it becomes new research. The results of this research show corruption cases involving PT. Timah (Tbk) has shown how illegal and unethical practices in natural resource management can cause huge losses to the country and society. Corruption that occurred at PT. Timah (Tbk) not only resulted in financial losses of 271 trillion rupiah, but also caused significant damage to the environment. This highlights the urgent need for stricter governance, transparency, and accountability in the management of natural resources to prevent further harm to the environment and economic stability.
Financial Ratio Analysis to Measure the Financial Performance of PT Adaro Energy Indonesia Tbk Mariska Nur Hanifah; Muhammad Aras Prabowo; Muhammad Ashlyzan Razik; Mohd Rushdan Yasoa’; Nur Ain Ayunni Sabri
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.053

Abstract

This research aims to analyze financial ratios to assess the financial performance of PT Adaro Energy Indonesia Tbk during the 2020-2023 period. This research is a type of quantitative descriptive research using secondary data obtained from the official website of the Indonesia Stock Exchange (BEI) in the form of the Annual Financial Report of PT Adaro Energy Indonesia Tbk during the 2020-2023 period. The data collection technique used in this research is literature study. The results of financial ratio analysis show a generally positive company performance trend. The liquidity ratio increased, indicating the company's ability to meet short-term obligations. The solvency ratio decreased, indicating a reduction in dependence on debt. Activity ratios increased, reflecting effective asset management. The profitability ratio shows efficiency in generating profits from sales, although it still requires improvement in the aspects of return on investment and equity.
The Effectiveness of the Tapera Program in Improving the Welfare of Government Employees: Media Ethnography Analysis Sintia Nur Afifah; Muhammad Aras Prabowo; Asiroch Yulia Agustina; Muhammad Ashlyzan Razik
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.057

Abstract

The Public Housing Savings Program (Tapera) is an Indonesian government initiative to improve the welfare of the community, especially government employees, by providing access to affordable housing. Even though it has been running for several years, the effectiveness of this program is still being debated. This research aims to analyze the effectiveness of implementing the Tapera Program in improving the welfare of government employees. The research gap phenomenon that is the background for this research is the gap between program objectives and the reality of its implementation, such as low levels of participation and problems in financial management. The research method used is an ethnographic media study, by analyzing online news and discussions related to the Tapera Program. The research results show that although the Tapera Program has great potential in improving the welfare of government employees, its implementation still faces various challenges that need to be overcome to increase its effectiveness.
The Role of Financial Services Authority in Monitoring Fraud in the Capital Market Adzra Nazhifah; Muhammad Aras Prabowo; Kartini Laras Makmur
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.056

Abstract

Economic growth is supported by the expansion and development of Indonesia's capital market, under certain conditions. Investors are concerned about actions that could harm the Indonesian capital market. With its authority, Financial Services Authority (OJK) oversees stock market activities. This study aims to examine the conditions that occur in the Indonesian capital market and the role of the OJK in overseeing and regulating it. Descriptive qualitative research methodology was used, and literature review was the means of data collection. For analysis, the study utilized literature sources. The research findings show how OJK was used to oversee the Indonesian stock market between 2020 and 2023. In 2020, there were 4 stipulations set, followed by 110 stipulations in 2021, 162 exams with 54 penalties in 2022.
The Effect of Financial Ratio on Stock Prices of Companies Listed on the Indonesia Stock Exchange Ahmad Ainul Yaqin; Habsyah Fitri; Siti Khomsatun
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.054

Abstract

This study aims to analyze and determine the effect of Current Ratio, Debt to Equity Ratio, Net Profit Margin, Earning Per Share, and Return on Asset on the Share Price of companies listed on the Indonesia Stock Exchange in 2017-2021. This research uses the hypothesis testing method, namely the associative hypothesis method. This research uses research data, namely the company's annual financial report obtained from the idx.co.id website and the website of each company. This study used a sample of food and beverage subsector companies listed on the Indonesia Stock Exchange in 2017-2021. In the selection of samples using the Purposive Sampling technique so that 12 companies were produced that could be used as samples in this study. This study is for data analysis using multiple linear regression. This study used independent variables including Current Ratio, Debt to Equity Ratio, Net Profit Margin, Earning Per Share, Return on Asset. The Dependent variable used in this study is the closing share price. The results of this study show that the Current Ratio, Debt to Equity Ratio, Net Profit Margin, Earning Per Share and Return on Asset have a joint effect on the share price of companies listed on the Indonesia Stock Exchange in 2017-2021. The results of the study partially stated that the Debt to Equity Ratio and Net Profit Margin affect the stock price, while the Current Ratio, Earning Per Share, and Return on Asset do not affect the share price of companies listed on the Indonesia Stock Exchange in 2017-2021.
User Behavior of Technology Towards Digital Samsat Services Use Technology Acceptance Model and Theory of Planned Behavior Rina Mudjiyanti; Arini Hidayah; Ani Kusbandiyah; Sri Wahyuni
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.052

Abstract

Digitalization of digital samsat applications such as Signal and NewSakpole, in this study the object is motor vehicle taxpayers in Banyumas Regency through the technology acceptance model and theory planned behavior approaches. This study aims to analyze the usefulness of digital applications for motor vehicle tax payments. The TAM and TPB models are frameworks for explaining the behavior of technology users towards digital samsat applications. The ease of using the digital Samsat application is expected to increase the effectiveness of the ease of tax payment transactions, compliance, and increase regional original income from the motor vehicle tax sector. This research is important to do because it has an impact on the ability to increase regional income from the PKB sector for one period or one year. The results of the study involving 108 respondents showed that the use of digital samsat applications is highly dependent on taxpayer behavior. Taxpayer behavior in this study was able to mediate the relationship between perceived usefulness and use of digital Samsat applications. This shows a change in the attitudes and behavior of taxpayers who increasingly require effectiveness and efficiency in the tax payment process. Taxpayer behavior has not been able to mediate the relationship between ease, security and quality in the use of digital Samsat applications. This can also be seen as an independent variable, taxpayer behavior does not affect the use of digital samsat applications. Perceptions of ease, security and quality of digital samsat have an influence on the use of digital PKB applications. While ease and benefits do not affect the digital samsat application.
The Effect of Capital Structure, Accounting Conservatism, and Independent Commissioners on Earnings Quality with Company Size as a Moderation Variable Andhita Saharani Azahra; Rina Mudjiyanti; Ani Kusbandiyah; Tiara Pandansari
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.059

Abstract

This research analyzed how capital structure, accounting conservatism, and independent commissioners influence earnings quality, with company size as a moderating factor. The study included 135 transportation and logistics sector companies from 2019 to 2023. The analysis method applied in this study was moderation regression analysis. The findings reveal that company size positively impacts earnings quality while accounting conservatism negatively influences earnings quality. In contrast, capital structure and independent commissioners do not affect earnings quality. Furthermore, company size enhances the impact of accounting conservatism on earnings quality, but it does not strengthen the effects of capital structure and independent commissioners on earnings quality. The findings imply that companies should carefully consider the role of accounting policies and organizational structure, particularly the moderation effect of company size, to improve the quality of reported earnings.
The Influence of Profitability, Solvency, Institutional Ownership, and Investment Decisions on Company Value Yesinta Febriati; Rina Mudjiyanti; Suryo Budi Santoso; Hadi Pramono
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.060

Abstract

This research aims to obtain empirical evidence regarding the variables profitability, solvency, institutional ownership, and investment decisions on company value. This research method uses quantitative methods. The population in this research are companies listed on the Jakarta Islamic Index 70 for the 2020-2023 period. The data used is secondary data sourced from the official website of the Indonesian stock exchange and the company's official website. The sampling technique in this research used the purposive sampling method. The quality of the samples that met the criteria was 218 samples. The results of this study show that solvency, institutional ownership, and investment decisions have a positive effect on company value, while profitability has no effect on company value in companies listed on the Jakarta Islamic Index 70 for the 2020-2023 period. These findings provide valuable insights for investors, policymakers, and corporate managers seeking to enhance company value.
The Influence of Work Motivation, Work Discipline and Work Environment on Employee Performance in Tourism Businesses for Lodging Services Dewi Yuliati Indah; Ossy Vina Sonia
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.058

Abstract

This study is to determine the effect of motivation, work discipline and work environment on employee performance at Grand Metro Hotel Tasikmalaya. This study uses descriptive and verification methods, the sample size is 48 employees. The data collection techniques used were observation, interviews and questionnaires. The data analysis methods used are validity and reliability tests, multiple linear regression analysis, multiple correlation analysis, and the coefficient of determination. Based on the results of the analysis, simultaneously the effect of motivation, work discipline and work environment on employee performance is positive and significant. While the results of the analysis partially, the motivation variable has the most dominant influence value compared to the discipline and work environment variables.

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