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Bambang Afriadi
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Journal of Business Innovation and Accounting Research
Published by PT. BATARI EDU CALYA
ISSN : -     EISSN : 30316618     DOI : -
Core Subject :
The Journal of Business Innovation and Accounting Research (JBIAR) invites researchers, academics, practitioners, and policymakers to submit original research articles in business, management, accounting, finance, economics, entrepreneurship, and innovation studies.
Arjuna Subject : -
Articles 55 Documents
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Quality Of the Work Environment Through the Approach of Employee Perceptions in Indonesian Manufacturing Companies Silvia Listia Fadillah; Putri Fatikasari; Ikva Diana Yesta; Farah Fadillah Amru; Lisa Harry Sulistiyowati; Jay miguel
Journal of Business Innovation and Accounting Research Vol. 1 No. 1 (2024): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/qrm4d443

Abstract

This study aims to examine the relationship between employees’ perceptions of the quality of the work environment, employee behavior, and organizational functioning within an Indonesian manufacturing company. A quantitative research design was employed using a survey method. Data were collected through structured questionnaires distributed to employees across various departments. The variables examined include perceived quality of the work environment, employee work behavior, and organizational effectiveness. The findings reveal a positive and significant correlation between employees’ perceptions of work environment quality and their work behavior. Employees who perceive their work environment as supportive, safe, and conducive tend to demonstrate more constructive behaviors, higher engagement, and stronger organizational commitment. The study contributes to the existing body of knowledge by empirically demonstrating how perceived workplace quality influences behavioral outcomes and organizational performance. The results suggest that organizations should continuously enhance both the physical and psychosocial dimensions of the workplace to foster employee satisfaction and productivity. A comprehensive understanding of how individual perceptions shape behavior and contribute to organizational outcomes is essential for achieving sustainable competitive advantage in an increasingly globalized market.
The Impact of Work Discipline and Competency on Production Employees' Performance Indonesian Dharliana Hardjowikarto; Misbak Misbak; Lia Yulia; Moh Muklis Sulaeman; Julia Verboeket
Journal of Business Innovation and Accounting Research Vol. 1 No. 1 (2024): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/r2pxkt32

Abstract

The dynamic landscape of the automotive industry positions organizations such as PT Adient Automotive Indonesia as strategic suppliers of essential spare parts. The sustainability and competitive advantage of such firms are largely determined by the performance and quality of their human resources. Maintaining consistent production outcomes requires continuous attention to employee competence and work discipline as key determinants of performance. This study aims to: (1) analyze the effect of competence on the performance of production employees at PT Adient Automotive Indonesia; (2) examine the influence of work discipline on employee performance; and (3) assess the simultaneous effect of competence and work discipline on employee performance. A quantitative approach was employed using a sample of 88 production employees. The findings indicate that competence has a positive and statistically significant effect on employee performance. Similarly, work discipline exerts a positive and significant influence on performance. Furthermore, competence and work discipline simultaneously have a substantial and significant effect on production employee performance. These results highlight the importance of adopting a comprehensive human resource management strategy that integrates competency development and disciplinary reinforcement to enhance organizational productivity.
Influence of Store Atmosphere, Taste, Service Quality on Repurchase Decisions Through Satisfaction as Mediation Sugeng Lubar Prastowo; Bagus Manunggal; Ade Indra Permana
Journal of Business Innovation and Accounting Research Vol. 1 No. 1 (2024): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/wc3nws61

Abstract

This study aims to examine the effects of store ambiance, taste, and service quality on repurchase decisions, with customer satisfaction acting as a mediating variable at Haus! Store located in Dasana Indah, Tangerang City. The research employed a quantitative approach using a causal-associative design. The population consisted of customers of Haus! Store, and the sample was selected using nonprobability sampling through purposive sampling techniques. Data were collected using a structured questionnaire measured on a five-point Likert scale. Data analysis was conducted using descriptive and inferential statistical techniques, applying Structural Equation Modeling (SEM) with SmartPLS 3.0 software. The results indicate that store ambiance and taste have a significant partial effect on customer satisfaction, whereas service quality does not significantly influence satisfaction. Furthermore, store ambiance and customer satisfaction have a significant partial effect on repurchase decisions, while taste and service quality do not show a direct significant effect on repurchase decisions. Mediation analysis demonstrates that store ambiance and taste significantly influence repurchase decisions through customer satisfaction as a mediating variable.
Technology Innovation Capability and Its Effect on Corporate Financial Accountability in South Africa Rajesh Naidoo
Journal of Business Innovation and Accounting Research Vol. 1 No. 1 (2024): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/3qyk2z93

Abstract

This study investigates the relationship between technology innovation capability and corporate financial accountability within the South African business context. As organizations increasingly adopt technological innovations to enhance their operational efficiency and financial management practices, understanding the mechanisms through which technology innovation capability influences financial accountability becomes paramount. Employing a quantitative research methodology utilizing Structural Equation Modeling with Partial Least Squares (SEM-PLS) analysis through SmartPLS software, this research examines how technological capabilities—including accounting information systems, digital financial tools, and information technology utilization—affect the quality of financial reporting and accountability mechanisms in corporate entities. The findings reveal that technology innovation capability significantly and positively influences corporate financial accountability through enhanced financial reporting quality, improved transparency mechanisms, and strengthened internal control systems. Furthermore, the study identifies that human resource competence and organizational factors serve as critical moderating variables in this relationship. The implications of these findings extend to policymakers, corporate managers, and regulatory bodies seeking to enhance financial accountability through strategic technology adoption. This research contributes to the existing body of knowledge by providing empirical evidence from the South African context, thereby addressing a significant gap in the literature concerning technology-driven financial accountability in emerging economies.
The Impact of Employee Performance on Workplace Conflict and Organizational Culture among Indonesian Workers Nina Herlina; Dwi Putrigarini; Lia Yulia; Guo Xinghao
Journal of Business Innovation and Accounting Research Vol. 1 No. 1 (2024): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/jbiar.v5i1.385

Abstract

This study aims to examine the influence of work conflict and organizational culture on employee performance at PT. PG Rajawali II Cirebon. The research employs an associative design with a quantitative approach. The population consisted of all employees of PT. PG Rajawali II Cirebon, with a sample of 89 respondents selected as research participants. Data were collected through structured questionnaires. Classical assumption tests, including normality and multicollinearity tests, were conducted prior to hypothesis testing. Multiple linear regression analysis was utilized to examine the relationships between variables, while the coefficient of determination (R²) was applied to measure the proportion of variance in employee performance explained by the independent variables. Hypothesis testing was performed using t-tests (partial effects) and F-tests (simultaneous effects). The results indicate that work conflict has a positive and statistically significant effect on employee performance. Organizational culture also demonstrates a positive and significant influence on employee performance. Simultaneously, work conflict and organizational culture significantly affect employee performance. These findings imply that effective conflict management and the strengthening of organizational culture are essential strategies for enhancing employee performance at PT. PG Rajawali II Cirebon. Future research is recommended to explore additional variables that may contribute to employee performance in a broader industrial context and to conduct more in-depth analyses of mechanisms for optimizing conflict management and organizational culture development.
Analysis of Sustainability Report Disclosure and Sustainability Performance in Energy, Oil, and Gas Cluster State-Owned Enterprises Harbi Ash Shidiq; Adam Zakaria; Hafifah Nasution
Journal of Business Innovation and Accounting Research Vol. 1 No. 3 (2024): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/s9q8z354

Abstract

This study aims to analyze the level of Sustainability Report (SR) disclosure and sustainability performance of PT Perusahaan Listrik Negara (Persero) and PT Pertamina (Persero), two major State-Owned Enterprises (SOEs) operating in the energy, oil, and gas cluster in Indonesia. A descriptive quantitative approach was employed, utilizing content analysis of Sustainability Reports for the 2021–2022 period. The variables examined include Sustainability Report disclosure and sustainability performance measured through economic, environmental, and social indicators. The findings indicate a positive trend in SR disclosure. PT PLN increased its disclosure rate from 84% in 2021 to 88% in 2022, while PT Pertamina improved from 88% in 2021 to 100% in 2022. These results reflect a strengthened corporate commitment toward transparency, accountability, and sustainable business practices. This research contributes to the literature on sustainability reporting and performance in Indonesian SOEs, particularly within high-impact industries. The findings underscore the strategic importance of sustainability performance in enhancing corporate reputation and stakeholder trust.
Analysis of the Management and Utilization of Village Funds in Bantarjati Village, Klapanunggal District, Bogor Regency Steffani Debora Auli; I Gusti Ketut Agung Ulupui; Tri Hesti Utaminingtyas
Journal of Business Innovation and Accounting Research Vol. 1 No. 2 (2024): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/nbhj9b41

Abstract

This study aims to analyze the management and utilization of Village Funds in Bantarjati Village, Klapanunggal District, Bogor Regency. The research focuses on examining the village government's capacity to manage Village Funds in terms of financial reporting and fund disbursement during the 2022 fiscal year, despite various constraints encountered. These constraints include delays in budget disbursement, limited community participation, and the quality of human resources among village officials. This study employs a qualitative research design using a descriptive approach and a case study method. Primary data were collected through semi-structured interviews with five key informants from the village administration. Data analysis was conducted based on the regulatory framework stipulated in the Minister of Home Affairs Regulation (Permendagri) No. 20 of 2018 concerning Village Financial Management and the Bogor Regent Regulation No. 63 of 2022 concerning the Use of Village Funds. The data were analyzed using the Miles and Huberman qualitative analysis model. The findings indicate that Bantarjati Village has managed and utilized Village Funds appropriately and in compliance with prevailing regulations. The preparation, allocation, and reporting processes were implemented in accordance with statutory provisions, despite internal and external obstacles. Therefore, it can be concluded that although various challenges were encountered, Bantarjati Village was able to carry out the reporting cycle and fund distribution process in accordance with applicable regulations.
Effectiveness of the System and Procedures for Fixed Asset Accounting Management at the Regional Financial Agency of Depok City Intan Kusumawardany; Petrolis Nusa Perdana; Hafifah Nasution
Journal of Business Innovation and Accounting Research Vol. 2 No. 1 (2025): Jurnal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/jgj9z433

Abstract

Intan Kusumawardany. Effectiveness of the System and Procedures for Fixed Asset Accounting Management at the Regional Financial Agency of Depok City. Undergraduate Thesis, Faculty of Economics, Universitas Negeri Jakarta, 2024. This study aims to analyze the effectiveness of asset management and the accounting treatment of fixed assets at the Regional Financial Agency (Badan Keuangan Daerah/BKD) of Depok City. The effectiveness analysis evaluated whether the fixed asset management systems and procedures implemented by BKD Depok City comply with the Regulation of the Minister of Home Affairs (Permendagri) No. 19 of 2016 concerning Guidelines for the Management of Regional Property (Barang Milik Daerah/BMD). Meanwhile, the analysis of accounting treatment was carried out by examining the fixed asset accounting practices applied in the financial reporting of BKD Depok City and assessing their conformity with Government Accounting Standard Statement (PSAP) No. 07 of 2010. This research uses BKD Depok City as the object of study. BKD Depok City is a Regional Government Work Unit (SKPD) under the Government of Depok City. The study employs a descriptive qualitative research method using both primary and secondary data sources. Data analysis was conducted through content analysis. The findings indicate that the asset management effectiveness score for BKD Depok City was 73%, placing it in the “moderately effective” category. This means that BKD Depok City has implemented regional asset management based on Permendagri No. 19 of 2016; however, out of eleven indicators examined, only eight indicators have been fully implemented. The three indicators that have not been fulfilled include needs planning and budgeting, utilization, and safeguarding of regional property. Meanwhile, the analysis of fixed asset accounting treatment shows that BKD Depok City has implemented accounting practices that are fully consistent with PSAP No. 07 of 2010. This study recommends that BKD Depok City follow up on the asset management indicators that are not yet aligned with Permendagri No. 19 of 2016, while maintaining compliance with PSAP No. 07 of 2010 in the accounting treatment of fixed assets and continuously updating relevant policies.
Financial Performance Analysis using the Value For Money Approach: Case Study at UPT Sentra Terpadu Inten Suweno Hastuti Selmi Rahmah; Etty Gurendrawati; Tri Hesti Utaminingtyas
Journal of Business Innovation and Accounting Research Vol. 2 No. 4 (2025): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/3n9mp983

Abstract

This study aims to find out how the financial performance of the Technical Implementation Unit (UPT) of the Inten Suweno Integrated Center by using  a value for money approach consisting of elements of economy, efficiency, and effectiveness in the 2018-2022 fiscal year. The research method used in this study is a descriptive analysis that analyzes and describes the financial performance of the use of the budget in the service program implemented using budget realization data and performance achievements for the 2018-2022 fiscal year. The analysis unit of this research was carried out at the Suweno Integrated Center in Bogor. The data analysis technique used in this study is in the form of quantitative descriptive analysis techniques. The results of the study show that the financial performance of the Inten Suweno Integrated Center UPT for the service programs implemented during 2018-2022 is economically categorized as economical performance with an average economic value of 98.83% with an output achievement of >100%. In terms of efficiency, financial performance is categorized as very efficient performance with an average efficiency value of 272.86%. And in terms of effectiveness, effective performance is categorized as effective with an average effectiveness value of 99.54%. The results of the economic performance of the Inten Suweno Integrated Center UPT show the ability of the UPT to manage its finances well so that there is no waste of funds, efficiency performance shows excellent budget management ability so as to produce maximum output and exceed targets, and effectiveness performance shows good service quality so that it succeeds in achieving the service goals set previously.
Financial Performance Analysis of Local Government in Managing the Regional Revenue and Expenditure Budget (APBD) in Bogor Regency Annisa Alfiani; Diah Armeliza; Hafifah Nasution
Journal of Business Innovation and Accounting Research Vol. 2 No. 3 (2025): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/h23web39

Abstract

This study aims to analyze the financial performance of the local government in managing the Regional Revenue and Expenditure Budget (APBD) of Bogor Regency, as well as to examine the supporting and inhibiting factors affecting such performance. The object of this research is the Bogor Regency Local Government. This study employs both secondary and primary data using a descriptive quantitative approach. The results indicate that the financial performance of the Bogor Regency Government during the period 2017–2022, measured using the decentralization degree ratio, falls into the “moderate” category, as it has not yet been able to fully finance governmental activities independently. The expenditure harmony ratio suggests that government spending has not been fully oriented toward capital or development expenditure. Furthermore, the regional dependency ratio remains very high, indicating strong reliance on central government transfers. However, the regional independence ratio is categorized as “moderate,” reflecting a gradual reduction in dependence on central government assistance. The effectiveness ratio of local own-source revenue (PAD) is optimal, demonstrating the government's ability to mobilize revenue in accordance with planned targets. The efficiency ratio indicates successful cost control in revenue collection, while both revenue and expenditure growth ratios show positive trends. Supporting factors for financial performance include improved employee competence, enhanced public service delivery, and better coordination with the central government, particularly regarding financial information systems and digital public services. Meanwhile, inhibiting factors include limitations in human resources, suboptimal financial administration systems, and the fact that PAD has not yet become the primary source of regional revenue.

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