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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
 1   2   3   4   5 
Presentation of Financial Statements of a Non-Profit-Oriented Entity at Khalifah Kindergarten Pondok Kelapa Based on ISAK 35 Veronica Indah Aprilia; 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: 10.56442/4yxptj78

Abstract

This study aims to analyze the implementation of non-profit accounting at Khalifah Kindergarten Pondok Kelapa for the fiscal year 2022 and to examine the presentation of its financial statements in accordance with ISAK 35 (Interpretation of Financial Accounting Standards No. 35). The research employs Khalifah Kindergarten Pondok Kelapa as the object of study. A descriptive qualitative approach was adopted, utilizing both primary and secondary data. Data collection techniques included interviews and documentation. The findings indicate that the financial reporting practices of Khalifah Kindergarten Pondok Kelapa have not yet complied with ISAK 35. The institution’s reporting system is limited to recording cash receipts and cash disbursements. Based on documentation and interviews conducted with the administrative staff, it was found that the kindergarten has not prepared financial statements in accordance with the prescribed accounting standards for non-profit entities. Therefore, this study reconstructs and presents the financial statements in conformity with ISAK 35.
The Influence of Inspectorate General Auditor Quality, Accountability, and Supervision on the Quality of Financial Statements of the Jakarta Provincial Government Siti Maharani; Adam Zakaria; Muhammad Yusuf
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/wtkn4433

Abstract

This study aims to examine the influence of the Inspector General's auditor quality, accountability, and supervision on the quality of the Jakarta Provincial Government's financial statements. The study population consists of employees of the Inspectorate General of Jakarta Province. A purposive sampling technique was employed, resulting in 45 respondents who met the research criteria. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS software. The results indicate that the quality of Inspectorate General auditors, accountability, and supervision have a positive and significant effect on the quality of financial statements of the Jakarta Provincial Government. The coefficient of determination (R²) demonstrates that 73.6% of the variance in financial statement quality is explained by these three variables.
The Implementation of Public Sector Accounting, Internal Control, and Transparency on the Performance of Government Institutions: Evidence from the Jakarta Provincial Government Siti Syifani Kusuma Ayu Syifanika; Adam Zakaria; Muhammad Yusuf
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/xfn7cm51

Abstract

This study aims to examine the influence of public sector accounting, internal control, and transparency on the performance of financial reporting within the Jakarta Provincial Government. The population of this research consists of employees of the Jakarta Provincial Inspectorate. A total of 45 respondents were selected as the research sample using a questionnaire distribution method. The collected data were processed using SPSS software and analyzed through multiple linear regression techniques. The findings indicate that competency in human resources, accountability, and supervision have a positive and significant effect on the performance quality of financial reports within the Jakarta Provincial Government.
The Influence of Company Growth, Profitability, Leverage, and Inflation on the Value of Energy Sector Companies Intan Rizki Arinta Putri; I Gusti Ketut Agung Ulupui; Hera Kahirunnisa
Journal of Business Innovation and Accounting Research Vol. 1 No. 4 (2024): Journal of Business Innovation and Accounting Rese
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/m74wk738

Abstract

This research aims to determine whether company growth (GPG), profitability (NPM), leverage (DER), and inflation (IHK) partially affect company value on the IDX. The period used in this research is three years, starting from 2020-2022. This research uses a quantitative approach and purposive sampling. The population in this research comprises all energy sector companies that were registered on the IDX during the 2020-2022 period. A total of 76 companies were selected as research samples. Data were analyzed using multiple linear regression analysis. The data analysis technique used in analysing data is EViews 13. Based on the results of the data analysis, there is a significant influence of profitability and leverage on company value, and an insignificant influence of company growth and inflation on company value on the Indonesian Stock Exchange.
Capability of Activity Planning Based on Organizational Citizenship Behavior to Accelerate Development Muhamad Taher Rumoning; Sundjoto Sundjoto; Titis Istiqomah; Untung Tamsil
Journal of Business Innovation and Accounting Research Vol. 2 No. 2 (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/wkp80980

Abstract

The research aims to determine the capability factors of regional development activity planners in Fakfak Regency. The vast area of the district and the many technical problems for regions in Indonesia's frontier, outermost and underdeveloped regions; requires equitable and targeted development planning to accelerate economic development. Combination research with a qualitative-quantitative-qualitative design was carried out during 2023. Data was obtained through closed interviews using a questionnaire tool. The question grid in the questionnaire refers to the standard target answers, so that respondents' answers can be given a weight value. Weighting uses a scale of 1-10. Test the validity of the answers using the cross triangulation technique. The interview data was then analyzed using the SPSS statistical tool. The qualitative analysis description reviews the regression model based on the results of the analysis of the coefficient of determination (R-square). The research results show that the capabilities of development planners including: competence, integrity, innovation, motivation and empathy still need to be improved in order to achieve accelerated development evenly in Fakfak district. Budget planners still need to train themselves to be more focused on achieving the vision, mission and goals of the Fakfak Regency Government by implementing organizational citizenship behavior (OCB)
The Influence of Prior Experince, Variety Seeking and Product Knowledge on Brand Switching Fathma Eviyana Rosyidah; Lilik Nur Cholidah; Moh Muklis Sulaeman
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/pc7hm568

Abstract

Beauty companies are very competitive, with many brands popping up by creating similar products to gain market share. This study aims to determine the influence of Prior Experience, Variety Seeking, and Product Knowledge on Brand Switching. The population in this study is Wardah consumers in Lamongan. This research uses quantitative research methods. Using purposive sampling and the Slovin formula, the sample size was determined to be 94 respondents. The results of the study show that the variety seeking variable for brand switching has a negative and significant effect. Meanwhile, Prior Experience and Product Knowledge on Brand Switching have a positive and significant effect. Based on the R2 (coefficient of determination) results for the Prior Experience, Variety Seeking, and Product Knowledge factors, Brand Switching was affected by 68.7%, with the remaining 31.3% attributable to variables not studied in this study. This research contributes to the understanding of consumer decision-making in the beauty sector, highlighting the complex role of experience, knowledge, and the search for variety in shaping brand preferences. Further research can explore additional variables influencing Brand Shift to provide a more comprehensive understanding of consumer behaviour in a highly competitive industry.
Analysis of Competency, Integrity, And Capability on The Performance Of Information System Based Budget Planning Muhammad Hatta; Angky Soedrijanto; Sri Rahayu
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: 10.56442/68b78s62

Abstract

Budget planning in the Regional Government financial system currently centers on an information system that is directly connected to the central information system in Jakarta. The accuracy of planning depends on the ability of the planning apparatus so that the circulation of money transfers from the Center to the Regions runs smoothly. The research aims to examine the competency, integrity and capability factors of budget planners in terms of using the available information systems properly so that the financial transfer process for the Region runs smoothly. Qualitative descriptive research. Data was obtained from structured, repeated and in-depth interviews with selected respondents who had been determined. The interview results were compiled using a weighting technique to obtain numerical figures on a scale of 1-10. The number of respondents was 115 people from budget planners and officials at the Regional Apparatus Organization of Fakfak Regency. Based on the weight results, a gap analysis can be carried out which is displayed using spider web analysis. The research results show that the competency, integrity and capability of budget planners must be continuously improved through education and training. This is based on the many technical changes in the use of information systems which budget planners must know and master at all times
Financial Literacy and Saving Behavior among Factory Workers: The Mediating Role of Self-Control Ayu Wulandari; Lilik Nur Cholidah; Moh Muklis Sulaeman
Journal of Business Innovation and Accounting Research Vol. 3 No. 3 (2026): 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/xbxekc34

Abstract

Purpose - This study examines whether financial literacy is associated with saving behavior among factory workers in Lamongan, Indonesia, and whether self-control mediates this association. Design/methodology/approach - A cross-sectional survey was conducted with 91 factory workers. Financial literacy, self-control, and saving behavior were each operationalized as reflective constructs with eight indicators. The proposed model was estimated using partial least squares structural equation modeling (PLS-SEM) in SmartPLS 4. Findings - Financial literacy was positively associated with saving behavior (beta = .414, t = 4.329, p < .001) and self-control (beta = .781, t = 19.284, p < .001). Self-control was also positively associated with saving behavior (beta = .518, t = 4.840, p < .001). The indirect association between financial literacy and saving behavior through self-control was significant (beta = .404, t = 4.255, p < .001), indicating complementary partial mediation. The model explained 77.3% of the variance in saving behavior and 61.0% of the variance in self-control. Research limitations/implications - Because the data are cross-sectional, self-reported, and geographically concentrated, the estimates should be interpreted as associations rather than causal effects. Longitudinal or experimental designs using objective financial outcomes are required to establish temporal and causal ordering. Practical implications - Workplace financial programs may be more effective when financial education is combined with behavioral supports that strengthen goal setting, expenditure control, and regular saving routines. Originality/value - The study extends research on the financial knowledge-behavior gap by positioning self-control as a behavioral mechanism linking financial literacy to saving behavior among factory workers, a population rarely examined in this literature.
Strategy For Developing a Cultural Dance Studio as A Leading Tourism Attraction Any Nurcholiyah; Sri Rahayu; Untung Tamsil
Journal of Business Innovation and Accounting Research Vol. 1 No. 4 (2024): Journal of Business Innovation and Accounting Rese
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/bks9cs39

Abstract

The research delves into the strategic implementation necessary for cultivating Papuan traditional dance arts and cultural tourism in the Fakfak district, aiming to elevate it as a premier tourism attraction. Utilizing an empirical research methodology grounded in factual evidence, the study involves meticulous field observations aligned with the researcher's core duties, enriched by insights from Fakfak Regency Government policymakers and academia. The findings underscore the imperative for concerted and rigorous efforts by the Fakfak Regency Government and stakeholders to foster dance and cultural arts, positioning them as a key tourist draw. The study identifies ancillary services, accommodation, and creativity as critical areas requiring urgent intervention. These elements represent the primary challenges deterring tourism businesses from marketing Fakfak as a destination, due to concerns over inadequacy in fulfilling tourist expectations and enhancing the overall visitor experience. Addressing these weaknesses is crucial for unlocking Fakfak’s potential as a cultural tourism hotspot. This entails developing robust infrastructure, fostering innovation in tourism offerings, and ensuring high standards of hospitality. Such strategic initiatives are vital for transforming Fakfak into an attractive and competitive destination within the global tourism landscape, ultimately contributing to regional development and cultural preservation.
Business Character Implementation Strategy for The Community of Teluk Patipi District Atarai Iba; Sri Rahayu; Angky Soedrijanto; Yohana Dina Hindom
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/g9wmaf15

Abstract

This research focuses on evaluating the preparedness of the inhabitants of Patipi Pasir village and its vicinities within the East Fakfak district to cultivate their entrepreneurial spirit. The pivotal aim is to harness their potential in managing local natural resources effectively, thereby contributing significantly to the economic acceleration of the Fakfak district. Employing a descriptive research methodology, the study uses a semi-qualitative analysis and a fishbone diagram to identify areas requiring improvement. Moreover, the strategic implementation for nurturing business character among the local populace is devised through the innovative use of the Ishikawa diagram, integrated with the Balanced Scorecards approach, providing a comprehensive development framework. The findings reveal that the Patipi Bay District boasts considerable human resource potential that, if adequately nurtured, can lead to the effective management of its natural resources into sustainable businesses. The study underscores the need to develop a robust entrepreneurial ecosystem that supports the local community's transition to sustainable economic practices. This entails providing adequate training, resources, and support systems to empower the community, ensuring they are well-equipped to capitalize on the intrinsic value of their natural resources. Through strategic planning and targeted development programs, the research envisions transforming the Patipi Bay District into a model for sustainable business development, leveraging its natural assets for long-term economic prosperity.

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