INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
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description: INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen is a scientific journal in the field of economics and management that is published four times a year, namely in February, May, August, and November. This journal is committed to presenting high-quality and innovative research that can make a significant contribution to the development of economics and management science at the national and international levels.
publisher: Fakultas Ekonomi dan Bisnis Universitas Mulawarman
language: en
publication name: INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
issn: 0216-7786
items: The Effect of Profit Margin, Asset Turnover, and Leverage on Sustainable Growth Rate in Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange
items: The Influence of Organizational Culture on Employee Performance with Work Motivation as a Mediation Variable in UPT. Regional Revenue Agency of North Kalimantan Province
items: The Influence of Brand Image, Electronic Communications fromWord of Mouth, and Product Quality on Acer Laptop PurchaseDecisions
items: Tax Planning at PT Station Sumber Makmur Jaya Samarinda
items: Analysis of the Influence of Food Prices on Inflation in Sumenep Regency in 2020-2023
items: The Effect of Customer Experience and Responsiveness on Customer Lifetime Value (CLV) of Online Service Users
items: Strategies for maintaining Customer Satisfaction for Improving Business Performance and Profit: an Exploration of Customer Perspectives in the Balance Scorecard
items: Analysis of the Potential and Contribution of the Business Sector in Samarinda City as a Buffer City for IKN
items: The Effect of EPS and DER on Stock Price with Dividend Policy as an Intervening Variable
items: Synergies Between Coastal Management and Coal Mining: Approaches to Support a Sustainable Economy
items: The Effect of BI Rate and Money Supply and Exchange Rate on Inflation in Indonesia
items: The Effect of Competitive Prices and Service Quality on Decisions to use Grabbike Transportation Services: Case Study of Borneo University Tarakan Students
items: The Influence of Management Accounting Information Systems and Total Quality Management on Managerial Performance
items: The Role of Tax Consultants in Improving Taxpayer Compliance in Samarinda
items: The Effect of Money Supply and Interest Rates on Inflation in Indonesia
items: Implementation of The Accountability Accounting System as a Tool For Cost Control Effectiveness in Public Companies in The Tirta Manuntung Balikpapan Area
items: Analisis strategi dan dasar hukum penerapan monetisasi youtube sebagai sumber pendapatan asli daerah
items: Pengaruh fundamental makroekonomi terhadap penanaman modal asing di Indonesia
items: Kontribusi financial technology (fintech) payment terhadap perilaku manajemen keuangan pada masa pandemi covid-19 di Kota Banjar
items: Cognitive dan emotional bias dalam pengambilan keputusan investasi: dimediasi risk tolerance dan dimoderasi financial literacy
items: Migrasi global dalam bingkai spasial; sebuah proposisi
items: Analisis faktor-faktor yang mempengaruhi kinerja pegawai
items: Pengaruh komunikasi dan gaya kepemimpinan terhadap kepuasan kerja karyawan melalui kompensasi non-finansial
items: Penerapan theory of reasoned action: studi kasus pada wisata sejarah
items: Pengaruh kepuasan kerja dan kualitas kinerja human resource terhadap perusahaan
items: Strategi komunikasi pemasaran dalam meningkatkan jumlah hunian Kamar
items: Strategi manajemen sumber daya manusia dalam meningkatkan kualitas kinerja karyawan
items: Analisis pengungkapan sustainability report dan intellectual capital terhadap profitabilitas perusahaan sektor pertambangan Indonesia
items: Pengaruh kepercayaan, harga dan ease of use terhadap perilaku konsumtif produk halal pada pengguna e-commerce
items: Peran pemerintah desa dalam meningkatkan pembangunan ekonomi dan insfrastruktur

The Effect of Profit Margin, Asset Turnover, and Leverage on Sustainable Growth Rate in Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange
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description: The Sustainable Growth Rate is the maximum sales growth that the company can achieve without changing its capital structure. Therefore, the sustainable growth rate is considered useful as it can describe the company's performance. This study aims to analyze the effect of profit margin, asset turnover, and leverage on sustainable growth rate in consumer goods industry companies listed on the Indonesia Stock Exchange. By using purposive sampling method, 18 companies were obtained as research samples with 2016-2020 used as the research period. The analytical method used is multiple linear regression analysis method. The results of the study show that: (1) profit margin has a positive and significant effect on the sustainable growth rate; (2) assets turnover has a positive effect on sustainable growth rate; (3) leverage has no significant positive effect on sustainable growth rate
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creator: Azhari Hidayat Fikri
creator: Aspyan Noor
creator: Zaki Fakhroni
rights: Copyright (c) 2025 Azhari Hidayat Fikri, Aspyan Noor, Zaki Fakhroni https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-25
publication date: 2025-08-25
starting page: 291
ending page: 299
doi: 10.30872/jinv.v21i1.5067

The Influence of Organizational Culture on Employee Performance with Work Motivation as a Mediation Variable in UPT. Regional Revenue Agency of North Kalimantan Province
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description: This study aims to analyze the influence of organizational culture on employee performance, with work motivation as a mediating variable in UPT. Regional Revenue Agency of North Kalimantan Province. This study uses a quantitative approach with a survey method through a questionnaire distributed to 144 ASN employees as a sample. Data analysis was carried out using the Partial Least Squares (PLS) method through SmartPLS 3.0 software. The results of the study show that organizational culture has a positive and significant effect on employee performance, both directly and indirectly through work motivation. In addition, organizational culture also has a significant effect on work motivation, and work motivation significantly affects employee performance. These findings confirm the importance of the role of organizational culture and work motivation in improving employee performance. Therefore, organizations need to build a work culture that supports and pays attention to the motivational aspects of employees to create optimal performance
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creator: Syahran
creator: Muhammad Ichsan Alimin
creator: Zakaria Basran
creator: Deni Marsha
creator: Budi Hasyim
creator: Riyans Ardiyansyah
rights: Copyright (c) 2025 Syahran, Muhammad Ichsan Alimin, Zakaria Basran, Deni Marsha, Budi Hasyim, Riyans Ardiyansyah https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-17
publication date: 2026-05-17
starting page: 223
ending page: 235
doi: 10.30872/jinv.v21i1.4722

The Influence of Brand Image, Electronic Communications fromWord of Mouth, and Product Quality on Acer Laptop PurchaseDecisions
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description: This study aims to determine the influence of brand image, electronic communication from word of mouth, and product quality to the purchase decision of Acer laptops. This type of research is a quantitative research with data sources obtained from primary data. This study used a sample of 95 respondents. Sampling was carried out using purposive sampling with the characteristics of the respondents, namely students of the Faculty of Economics and Business, Mulawarman University who are consumers of Acer laptops. In this study, the data collection technique was carried out using questionnaires distributed online. Data analysis using multiple linear regression with IBM SPSS tools statistics 29. Based on the analyzed data, it can be concluded that brand image, e-WOM, and product quality partially (individually) have a positive and significant effect on purchase decisions. then for simultaneous testing, it was found that the variables of brand image, e-WOM, and product quality together had a significant effect on the purchase decision
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creator: Jordy Stephano Aswindra
creator: Purwadi Purwadi
rights: Copyright (c) 2025 Jordy Stephano Aswindra, Purwadi Purwadi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-05-25
publication date: 2025-05-25
starting page: 215
ending page: 222
doi: 10.30872/jinv.v21i1.3801

Tax Planning at PT Station Sumber Makmur Jaya Samarinda
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description: The purpose of this study is to analyze and find out how much savings can be made by PT. Sumber Makmur Jaya Samarinda Station in conducting tax planning (Tax Planning) through the method of depreciation of fixed assets and fiscal adjustment based on Law Number 36 of 2008 and Regulation of the Minister of Finance for the purpose of minimizing tax burden or saving income tax owed to the company. This study collects facts and identifies data that discusses tax planning problems through the determination of fixed asset depreciation methods and fiscal adjustments to the tax burden borne by the company. The results of this study are expected to provide input to the company's management in depreciating fixed assets and fiscal adjustments to income to optimize the tax burden that will be experienced as a result of using depreciation and fiscal adjustment methods. PT. Station Sumber Makmur Jaya needs to seriously consider the profits, profits and losses experienced as a result of using depreciation and fiscal adjustment methods. The conclusion of this study is that PT. Station Sumber Makmur Jaya in determining the method of depreciation of fixed assets is appropriate, but the company has not fully understood about fiscal adjustments for the purpose of minimizing the tax burden that will be payable
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creator: Arief Budiman
creator: Iskandar
rights: Copyright (c) 2025 Arief Budiman; Iskandar https://creativecommons.org/licenses/by-sa/4.0
date: 2025-05-25
publication date: 2025-05-25
starting page: 205
ending page: 214
doi: 10.30872/jinv.v21i1.3745

Analysis of the Influence of Food Prices on Inflation in Sumenep Regency in 2020-2023
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description: Food prices are one of the main factors that influence inflation. An increase in food prices can have a significant impact on inflation, especially in developing countries like Indonesia. This research aims to see the influence of food prices such as rice, eggs, chicken meat, oil, shallots, LPG gas, urea fertilizer on inflation in Sumenep Regency. The method chosen in this research is a quantitative method using time series data regression analysis techniques from the period January 2020 to December 2023. The results of this research show that the prices of rice and LPG gas have a negative influence on inflation, while the prices of chicken meat, oil and onions red, and urea fertilizer has a positive influence. Meanwhile, eggs have no effect on the inflation rate in Sumenep Regency
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creator: Nanda Muhammad Najib
creator: Nabila Sinta Zuhri
creator: Sri Romadhoni
rights: Copyright (c) 2025 Nanda Muhammad Najib, Nabila Sinta Zuhri, Sri Romadhoni https://creativecommons.org/licenses/by-sa/4.0
date: 2025-05-25
publication date: 2025-05-25
starting page: 196
ending page: 204
doi: 10.30872/jinv.v21i1.3574

The Effect of Customer Experience and Responsiveness on Customer Lifetime Value (CLV) of Online Service Users
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description: This study aims to analyze the effect of customer experience and responsiveness on customer lifetime value (CLV) among online service users. An associative quantitative approach was employed using a survey method involving 303 students of the undergraduate accounting program at Mulawarman University who are active users of digital platforms such as e-commerce and online transportation. Data were collected via questionnaires and analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results show that both customer experience and responsiveness have a positive and significant effect on CLV, both partially and simultaneously. The coefficient of determination (R²) of 0.564 indicates that 56.4% of the variation in CLV is explained by the two independent variables. The regression model satisfies classical assumptions, with no detected issues of autocorrelation, heteroscedasticity, and data approaching a normal distribution. These findings highlight the importance of enhancing customer experience and service responsiveness in building long-term customer value in the digital era
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creator: Alan Smith Purba
creator: Yana Ulfah
rights: Copyright (c) 2025 Alan Smith Purba, Yana Ulfah https://creativecommons.org/licenses/by-sa/4.0
date: 2025-05-25
publication date: 2025-05-25
starting page: 190
ending page: 195
doi: 10.30872/jinv.v21i1.3569

Strategies for maintaining Customer Satisfaction for Improving Business Performance and Profit: an Exploration of Customer Perspectives in the Balance Scorecard
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description: Our current study is to examine efforts aimed at maintaining customer satisfaction as a strategy to increase profitability in the context of Management Accounting. Using a literature review approach, this study involves the analysis of a diverse range of relevant literature and empirical studies. Through this investigation, we identified strategies such as Innovative Loyalty Programs, Personalized Product offerings, Exclusive Collaborations, and Exceptional Customer Service. The research methodology relies on an in-depth analysis of related literature and empirical studies, which include unique case studies of companies operating in the field of Management Accounting. This case study requires an in-depth understanding of how the implementation of this strategy affects customer satisfaction and then impacts the profitability of the business. The discussion entails assessing the success of these strategies, describing their beneficial effects on customer retention, positive feedback, and brand image improvement. The implications derived from this study include practical recommendations for companies in the implementation of this strategy wisely, while also underlining the need for further research with an emphasis on the practical application and variability of contextual factors
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creator: Muhammad Ikbal
creator: Finnah Fourqoniah
creator: Lailatul Hijrah
rights: Copyright (c) 2025 Muhammad Ikbal, Finnah Fourqoniah, Lailatul Hijrah https://creativecommons.org/licenses/by-sa/4.0
date: 2025-05-25
publication date: 2025-05-25
starting page: 162
ending page: 174
doi: 10.30872/jinv.v21i1.3568

Analysis of the Potential and Contribution of the Business Sector in Samarinda City as a Buffer City for IKN
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description: This research aims to find out the business sectors that have the potential to be developed further as an effort for Samarinda City to become a Buffer City for IKN. This type of research is quantitative using secondary data derived from the annual report published by BPS. The data used in this study is data time series for 6 years from 2018-2023. The analysis technique used in this study is the analysis Location Quotient (LQ), analysis Shift-Share, and Quadrant analysis processed using Ms. Excel. The results of the study show that there are 14 base business sectors and 3 non-base business sectors and in Samarinda City. And there are 6 business sectors that have the potential to be developed in supporting the development of IKN
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creator: Cella Queena
creator: Emmilya Umma Aziza Gaffar
rights: Copyright (c) 2025 Cella Queena, Emmilya Umma Aziza Gaffar https://creativecommons.org/licenses/by-sa/4.0
date: 2025-05-25
publication date: 2025-05-25
starting page: 151
ending page: 161
doi: 10.30872/jinv.v21i1.3567

The Effect of EPS and DER on Stock Price with Dividend Policy as an Intervening Variable
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description: This study aims to find out whether there is a relationship between independent variables in the form of Earning per Share, and Debt To Equity Ratio with Dependent variables in the form of Stock Price with Dividend Policy as Intervening Variables in manufacturing companies listed on the Indonesia Stock Exchange. The population of this study is manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in the period 2017 – 2022. Based on the specified sample criteria, 102 data were obtained from 17 companies. The data analysis in this study was carried out by descriptive analysis and inferential statistical analysis using the Partial Least Squares Structural Equation Modeling (PLS SEM) technique using SmartPLS 3.0 software. The results of the study show that Earning Per Share has a significant and positive effect on Dividend Policy, Earning Per Share has a significant and positive effect on Stock Price, Debt To Equity Ratio has a significant and positive effect on Dividend Policy, Debt To Equity Ratio does not have a significant effect on Stock Price, Dividend The policy does not have a significant effect on the stock price, and the dividend policy is not able to moderate the Earnings Per Sahre and the Debt to Equity Ratio to the stock price
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creator: Emi Sari Sulastri Siregar
creator: Sri Mintarti
rights: Copyright (c) 2025 Emi Sari Sulastri Siregar, Sri Mintarti https://creativecommons.org/licenses/by-sa/4.0
date: 2025-05-25
publication date: 2025-05-25
starting page: 141
ending page: 150
doi: 10.30872/jinv.v21i1.3566

Synergies Between Coastal Management and Coal Mining: Approaches to Support a Sustainable Economy
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description: Coastal and marine areas have ecological and economic potential for development and utilization across multiple sectors, including mining. However, the interaction between coastal management and coal mining operations often leads to adverse ecological consequences and socio-environmental conflicts that threaten sustainability. To address these challenges, integrated approaches are required to promote synergy between coastal management and coal mining practices. This review adopts an exploratory approach through comprehensive literature analysis, with data drawn from reputable scientific databases, including Scopus, Web of Science, MDPI, and PubMed. The selected studies were systematically identified and analyzed using qualitative descriptive techniques. Achieving sustainable management in both coastal and coal mining sectors requires a holistic perspective that incorporates sociocultural, economic, environmental, and governance dimensions. Environmentally friendly technologies, rehabilitation of degraded coastal and post-mining ecosystems, and empowerment of local communities are among the alternative strategies that can be implemented to align both sectors toward shared economic goals. Economic benefits can be enhanced by optimizing the collaborative potential of the coastal and coal mining sectors, particularly through the establishment of green employment opportunities, the development of ecotourism, and the sustainable utilization of natural resources. The realization of sustainable coastal and coal mining management relies on synergistic cooperation among mining companies, governmental bodies, academia, stakeholders, and local communities to promote a sustainable economy
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creator: Abdunnur Abdunnur
creator: Hamdi Mayulu
rights: Copyright (c) 2025 Abdunnur; Hamdi Mayulu https://creativecommons.org/licenses/by-sa/4.0
date: 2025-05-25
publication date: 2025-05-25
starting page: 175
ending page: 189
doi: 10.30872/jinv.v21i1.3558

The Effect of BI Rate and Money Supply and Exchange Rate on Inflation in Indonesia
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description: In increasingly complex and competitive organizational dynamics, leadership style becomes a crucial factor in determining the success of an organization. This has resulted in leaders adopting a more proactive approach in improving the quality of employee work. Therefore, an analysis of transformational leadership style is needed by leaders of health service providers to improve the quality of employee work. The aim of this research is to determine the relationship between transformational leadership style and the quality of employee work at the Kubur Jawa Community Health Center, Hulu Sungai Tengah Regency. The research is quantitative research with analytical survey research methods with a cross-sectional approach. This research was conducted from January 2024 to June 2024. The population of this research was all employees at the Kubur Jawa Community Health Center. The research sample was taken by purposive sampling and consisted of 46 employees. The research results show that there is a relationship between inspirational motivation (p-value=0.000), intellectual stimulation (p-value=0.000), individual consideration (p-value=0.027), and ideal influence (p-value=0.005) with quality employee work. there is a relationship between transformational leadership style and inspirational motivation, intellectual stimulation, individual consideration, and ideal influence with the quality of employee work at the Kubur Jawa Community Health Center
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creator: Hendra Rudianto Saputro
creator: Arfiah Busari
creator: Erwin Kurniawan A
creator: Akbar Lufi Zulfikar
rights: Copyright (c) 2025 Hendra Rudianto Saputro, Arfiah Busari, Erwin Kurniawan A, Akbar Lufi Zulfikar https://creativecommons.org/licenses/by-sa/4.0
date: 2025-02-25
publication date: 2025-02-25
starting page: 135
ending page: 140
doi: 10.30872/jinv.v21i1.3508

The Effect of Competitive Prices and Service Quality on Decisions to use Grabbike Transportation Services: Case Study of Borneo University Tarakan Students
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description: The influence of competitive pricing and service quality on the decision to use GrabBike transportation services is an important aspect of consumer behavior and business strategy. Research shows that competitive pricing influences users' choices, with them tending to choose the economical option. On the other hand, service quality, such as safety and convenience, affects users' perception of the user experience. The balance between competitive pricing and good service quality plays a key role in determining whether users will continue to use GrabBike services. The population in this study were all students of the University of Borneo Tarakan The data analysis technique in this study used multiple regression analysis to determine the effect of variable Competitive prices and service quality on decisions to use grabbike transportation services
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creator: Nursia Nursia
creator: Suryaningsih Suryaningsih
creator: Erick Karunia
creator: Faerozh Madli
creator: Ang Hong Loong
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-sa/4.0
date: 2025-02-25
publication date: 2025-02-25
starting page: 126
ending page: 134
doi: 10.30872/jinv.v21i1.3507

The Influence of Management Accounting Information Systems and Total Quality Management on Managerial Performance
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description: This study aims to determine the influence of management accounting information systems and total quality management on managerial performance at PT Tri Mandiri Selaras Daihatsu Samarinda. This study uses a quantitative approach. The population in this study is employees at PT Tri Mandiri Selaras Daihatsu Samarinda. The sampling technique used a saturated sampling method where the entire population is sampled, with a total of 41 samples. This study uses multiple linear regression analysis using the IBM SPSS (Statistical Package for Social Science) version 27 application analysis tool. The results of this study indicate that the management accounting information system has a positive and significant effect on managerial performance, and total quality management has a positive and significant effect on managerial performance
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creator: Maulida Maulida
creator: Nurita Affan
rights: Copyright (c) 2025 Maulida, Nurita Affan https://creativecommons.org/licenses/by-sa/4.0
date: 2025-02-25
publication date: 2025-02-25
starting page: 117
ending page: 125
doi: 10.30872/jinv.v21i1.3506

The Role of Tax Consultants in Improving Taxpayer Compliance in Samarinda
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description: The purpose of this research is to determine the role of tax consultants in enhancing taxpayer compliance in fulfilling their tax obligations in the city of Samarinda. This research is based on field phenomena where an increase in the number of registered taxpayers and those reporting their Annual Tax Returns (SPT Tahunan) at the Pratama Tax Service Office in Samarinda has been observed. There is also an increase in the number of taxpayers using tax consultant services and an increase in the number of tax consultants practicing in the city of Samarinda. Data in this study were obtained from informants, the Samarinda Tax Consultant Association, and the Samarinda City Tax Service Office. The informants in this study were taxpayers who use tax consultant services and the tax consultants themselves, using qualitative research methods and data collection techniques through interviews. This study obtained results and conclusions, namely: The role of tax consultants is to provide advice and considerations to taxpayers, which is one of the factors triggering taxpayers' compliance intentions. However, the decision to be a compliant taxpayer or not is entirely up to the taxpayer themselves
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creator: Pany Aprilia
creator: Agus Iwan Kesuma
rights: Copyright (c) 2025 Pany Aprilia, Agus Iwan Kesuma https://creativecommons.org/licenses/by-sa/4.0
date: 2025-02-25
publication date: 2025-02-25
starting page: 111
ending page: 116
doi: 10.30872/jinv.v21i1.3505

The Effect of Money Supply and Interest Rates on Inflation in Indonesia
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description: The determinant of a country with a stable economy is measured by the inflation rate which is the main factor in economic development, Inflation is a situation where price increases occur continuously in one period. The purpose of this study is to see the influence of Money Supply and Interest Rates in Indonesia. This research method uses ECM (Error Correction Model) and the data used is data from the period 2005 – 2020. The results of this study show that the Money Supply has a significant effect on Inflation. For interest rates, it shows results that have a significant effect on inflation. Based on the results of the study, in the long term the variable amount of money supply (X1) has no effect on the variable inflation (Y) in Indonesia, while in the short term the amount of money supply has an effect on inflation in Indonesia. For the Variable Interest Rate (X2) both in the long and short term it affects the inflation variable (Y) in Indonesia
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creator: Marla Pisganidy
creator: Muhammad Awaluddin
rights: Copyright (c) 2025 Marla Pisganidy, Muhammad Awaluddin https://creativecommons.org/licenses/by-sa/4.0
date: 2025-02-25
publication date: 2025-02-25
starting page: 105
ending page: 110
doi: 10.30872/jinv.v21i1.3504

Implementation of The Accountability Accounting System as a Tool For Cost Control Effectiveness in Public Companies in The Tirta Manuntung Balikpapan Area
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description: The company has the goal of providing services to the community and also earning profits for the smooth operation of the company. To realize these goals, the company needs to carry out cost control, cost control, and accountability reporting from the bottom to the top of the unit. The implementation of accountability accounting can help managers in making decisions in the future. This study aims to test the implementation of accountability accounting mechanisms for the effectiveness of cost control in the Tirta Manuntung Balikpapan Regional Public Company. This study uses a comparative casual method with a quantitative approach. Data collection techniques with questionnaires. The sample selection was carried out on the basis of the variables used, namely 5 variables × 10, 50 respondents were obtained in this study. This study used multiple linear regression analysis and the data obtained was analyzed using IBM SPSS statistics 25 software. The results of this study show that all variables, namely organizational structure, planning and budget, implementation and reporting system have a positive and significant effect on cost control
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creator: Della Saputri
creator: Ibnu Abni Lahaya
rights: Copyright (c) 2025 Della Saputri, Ibnu Abni Lahaya https://creativecommons.org/licenses/by-sa/4.0
date: 2025-02-25
publication date: 2025-02-25
starting page: 98
ending page: 104
doi: 10.30872/jinv.v21i1.3503

Analisis strategi dan dasar hukum penerapan monetisasi youtube sebagai sumber pendapatan asli daerah
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description: Tujuan dari penelitian ini adalah Untuk Mengetahui dan menganalisis Strategi dan Dasar Hukum Penerapan Monetisasi Youtube sebagai Sumber Pendapatan Asli Daerah. Metode yang digunakan dalam penelitian ini adalah metode analisis data kualitatif deskriptif dengan pendekatan Analisis PESTLE dan studi literatur dengan melibatkan ahli pada hukum terkait. Hasil penelitian ini menunjukkan bahwa secara hukum, berdasarkan peraturan yang berlaku terkait pengelolaan keuangan dan otonomi daerah bahwa Program Monetisasi YouTube ini dapat dijadikan sebagai salah satu sumber pendapatan asli daerah dengan dimasukkan dan dikategorikan sebagai "lain-lain pendapatan asli daerah yang sah” pada jenis pendapatan yang berasal dari "Hasil Kerjasama Daerah" dengan asumsi pendapatan tersebut berasal dari daerah bekerjasama dengan pihak lain diluar negeri. Hal tersebut dapat dilaksanakan dengan 3 strategi pokok yaitu Strategi Tahap Awal, Strategi Tahap Proses dan Strategi Tahap Pelaksanaan yang lebih jelas tertulis dalam hasil penelitian ini
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creator: Alfansyah Fathur
creator: Hedrat M. Nure
creator: Mudatsir S. Tato
rights: Copyright (c) 2025 Alfansyah Fathur, Hedrat M. Nure, Mudatsir S. Tato https://creativecommons.org/licenses/by-sa/4.0
date: 2023-08-31
publication date: 2023-08-31
starting page: 808
ending page: 814
doi: 10.30872/jinv.v19i3.2997

Pengaruh fundamental makroekonomi terhadap penanaman modal asing di Indonesia
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description: Penelitian ini bertujuan untuk menguji pengaruh faktor ekonomi makro, yaitu tingkat inflasi dan nilai tukar, terhadap Penanaman Modal Asing (PMA) di Indonesia. Penanaman Modal Asing di Indonesia merupakan variabel dependen dalam penelitian ini, sedangkan tingkat inflasi dan nilai tukar merupakan variabel independen. Data sekunder yang digunakan dalam penelitian diperoleh dari Badan Pusat Statistik, Bank Indonesia, dan Badan Koordinasi Pengelolaan Modal, dengan rentang waktu pengumpulan data dari tahun 2013 hingga 2022. Analisis regresi linier berganda dengan menggunakan uji F dan uji t digunakan untuk menganalisis data. Hasil penelitian menunjukkan bahwa secara parsial, inflasi dan nilai tukar memiliki pengaruh positif dan signifikan terhadap Penanaman Modal Asing di Indonesia. Hal ini dapat diinterpretasikan bahwa kenaikan tingkat inflasi dan nilai tukar dapat mendorong peningkatan Penanaman Modal Asing di Indonesia. Selain itu, temuan penelitian juga menunjukkan bahwa secara simultan, inflasi dan nilai tukar memiliki pengaruh yang signifikan terhadap Penanaman Modal Asing di Indonesia. Artinya, kedua variabel tersebut saling mempengaruhi dan berperan penting dalam menentukan tingkat Penanaman Modal Asing di Indonesia
subject: Articles
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creator: Chelsea Nabila
creator: Dewi Cahyani Pangestuti
creator: Heni Nastiti
rights: Copyright (c) 2023 https://creativecommons.org/licenses/by-sa/4.0
date: 2022-08-31
publication date: 2022-08-31
starting page: 815
ending page: 827
doi: 10.30872/jinv.v19i3.2998

Kontribusi financial technology (fintech) payment terhadap perilaku manajemen keuangan pada masa pandemi covid-19 di Kota Banjar
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description: Tujuan penelitian ini adalah untuk menganalisis pengaruh indikator kontribusi financial technology (fintech) payment terhadap perilaku manajemen keuangan pada masa Pandemi Covid-19 di Kota Banjar. Pendekatan penelitian yang digunakan yaitu pendekatan kuantitatif dengan metode eksplanatori, instrumen penelitian melalui kuesioner. Responden penelitian sebanyak 90 orang adalah masyarakat Kota Banjar yang menggunakan layanan fintech, teknik pengambilan sampel dengan purposive sampling. Teknik analisis data menggunakan multiple regression. Hasil penelitian menunjukkan indikator fintech payment secara bersama-sama mempengaruhi perilaku manajemen keuangan. Secara parsial indikator fintech payment: mobilitas personal, kegunaan relatif, perhatian terhadap privasi serta indikator kemudahan penggunaan berpengaruh positif signifikan. Indikator lainnya yaitu kredibilitas layanan, pengaruh sosial, dan self efficiency berpengaruh tidak signifikan terhadap perilaku manajemen keuangan pada masa Pandemi Covid-19 di Kota Banjar
subject: Articles
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creator: Andri Helmi Munawar
creator: Ali Subrata
creator: Cindera Syaiful Nugraha
rights: Copyright (c) 2023 https://creativecommons.org/licenses/by-sa/4.0
date: 2023-08-31
publication date: 2023-08-31
starting page: 798
ending page: 807
doi: 10.30872/jinv.v19i3.2996

Cognitive dan emotional bias dalam pengambilan keputusan investasi: dimediasi risk tolerance dan dimoderasi financial literacy
type: item
description: Tujuan atas studi ini ialah untuk mengkaji apakah kognitif bias yang dilihat dari representativeness dan mental accounting serta emosional bias yang dilihat dari overconfidence dan loss aversion memiliki hubungan terhadap keputusan investasi investor saham yang dimediasi oleh risk tolerance dan dimoderasi oleh financial literacy. Studi ini yakni penelitian survey. Sampel dimana dipergunakan pada studi ini sejumlah 150 responden dengan teknik random sampling. Analisis data mempergunakan SmartPLS untuk mengukur nilai outer loading, validity and reliability, R square, path coefficients, specific indirect effects, total effects. Hasil pengujian Structural Equation Model (SEM) menunjukkan bahwa risk tolerance bisa memediasi hubungan antara Overconfidence terhadap Investment Decision. Selain itu, risk tolerance juga bisa memediasi hubungan antara representativeness bias terhadap investment decision. Hasil pengujian juga menjelaskan bahwasanya variabel financial literacy bisa menguatkan hubungan antara variabel overconfidence terhadap investment decision
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creator: Heni Safitri
creator: Mustaruddin Mustaruddin
creator: Wendy Wendy
creator: Giriati Giriati
rights: Copyright (c) 2023 https://creativecommons.org/licenses/by-sa/4.0
date: 2023-08-31
publication date: 2023-08-31
starting page: 785
ending page: 797
doi: 10.30872/jinv.v19i3.2995

Migrasi global dalam bingkai spasial; sebuah proposisi
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description: Migrasi adalah fenomena yang kompleks. Saking kompleksnya isu dalam hubungan internasional, bahwa migrasi selalu menjadi perdebatan di berbagai domain, baik teoritis maupun praktis, mulai dari terminologi, dampak ekonomi dan budaya, batasan dan batasan politik, negara dan kebijakan migrasi, hak asasi manusia, sekuritisasi dan juga gender. Menggunakan metode penelitian kualitatif, dengan pendekatan teknik pengumpulan data penelitian kepustakaan yang berfokus pada potensi penggunaan pendekatan spasial terhadap isu migrasi global, artikel ini mencoba menjelaskan bahwa migrasi global sebenarnya memiliki hubungan yang signifikan dengan proses penciptaan ruang-ruang baru, atau ruang-ruang lama yang diperbarui melalui penciptaan pola-pola hubungan baru antara ruang-ruang yang ada. Pada akhirnya, artikel ini menawarkan dimensi yang berbeda dalam pengembangan isu-isu migrasi global, termasuk kemungkinan melakukan penelitian baru dengan ide-ide baru yang akan menjadi sangat terbuka di masa depan, dan pada akhirnya akan menghasilkan perdebatan teoritis yang pada akhirnya akan menghasilkan pendekatan yang lebih interdisipliner
subject: Articles
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creator: Arief Wicaksono
rights: Copyright (c) 2023 https://creativecommons.org/licenses/by-sa/4.0
date: 2023-08-31
publication date: 2023-08-31
starting page: 778
ending page: 784
doi: 10.30872/jinv.v19i3.2994

Analisis faktor-faktor yang mempengaruhi kinerja pegawai
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description: Penelitian ini bertujuan untuk menganalisist peran Kepuasan Kerja dalam memediasi pengaruh Pengawasan Melekat dan Kompensasi terhadap Kinerja Pegawai di Balai Pengelolaan Daerah Aliran Sungai dan Hutan Lindung (BPDAS) Mahakam Berau. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan pendekatan Analisa Jalur untuk menjawab hipotesis penelitian. Sampel merupakan seluruh pegawai BPDAS Mahakam Berau. Hasil penelitian menunjukkan bahwa hanya variabel Pengawasan Melekat yang tidak mampu berpengaruh terhadap Kinerja Pegawai. Hasil lainnya menunjukkan bahwa baik pengaruh secara langsung maupun pengaruh tidak langsung hipotesis diterima
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creator: Rintan Nilaywati
creator: Prihatin Lumbanraja
creator: Isfenti Sadalia
rights: Copyright (c) 2023 https://creativecommons.org/licenses/by-sa/4.0
date: 2023-08-31
publication date: 2023-08-31
starting page: 770
ending page: 777
doi: 10.30872/jinv.v19i3.2993

Pengaruh komunikasi dan gaya kepemimpinan terhadap kepuasan kerja karyawan melalui kompensasi non-finansial
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description: Kebutuhan pelayanan kesehatan masyarakat menjadi prioritas utama bagi pemerintah. Rumah sakit yang ada di daerah sangat membantu pemerintah dalam memberikan pelayanan kesehatan, sehingga perlu diperhatikan kepuasan kerja karyawannya. Tujuan penelitian ini adalah untuk mengetahui Kepuasan Kerja Karyawan Non Medis Rumah Sakit Pertamina Balikpapan. Pengumpulan data dengan observasi dan penyebaran kuesioner melalui google form, kepada 59 karyawan. Penelitian ini menggunakan metode kuantitatif, dengan alat analisis data yang digunakan adalah Smart-PLS. Hasil penelitian ini menunjukkan bahwa (1) komunikasi berpengaruh terhadap kompensasi non-finansial, (2) komunikasi berpengaruh terhadap kepuasan kerja, (3) gaya kepemimpinan berpengaruh terhadap kepuasan kerja karyawan, (4) gaya kepemimpinan berpengaruh terhadap kompensasi non-finansial, (5) kompensasi non-finansial berpengaruh terhadap kepuasan kerja, (6) komunikasi berpengaruh terhadap kepuasan kerja melalui kompensasi non finansial, dan (7) gaya kepemimpinan berpengaruh terhadap Kepuasan Kerja Karyawan Non Medis Rumah Sakit Pertamina Balikpapan melalui kompensasi non-finansial. Nilai R-Square Kepuasan Kerja Karyawan Non Medis rumah Sakit Pertamina Balikpapan lebih besar dari nilai R-Square kompensasi non-finansial, artinya bahwa komunikasi berpengaruh moderat terhadap kepuasan kerja karyawan melalui kompensasi non-finansial
subject: Articles
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creator: Misna Ariani
creator: Tutik Yuliani
creator: Mardiana Cahyati
rights: Copyright (c) 2023 https://creativecommons.org/licenses/by-sa/4.0
date: 2023-08-31
publication date: 2023-08-31
starting page: 760
ending page: 769
doi: 10.30872/jinv.v19i3.2992

Penerapan theory of reasoned action: studi kasus pada wisata sejarah
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description: Penelitian ini menggunakan theory of reasoned action sebagai teori dasar dalam penelitian ini. Dalam penelitian ini ditambahkan variabel pengetahuan sebagai variabel yang juga dapat mempengaruhi niat konsumen untuk mengunjungi tempat wisata sejarah. Objek dalam penelitian ini adalah tempat wisata sejarah di Kabupaten Sumenep. Sampel dalam penelitian ini sebesar 200 responden yang diambil melalui teknik purposive sampling. Adapun kriteria responden yang digunakan yaitu repsonden mengetahui tentang wisata sejarah di Kabupaten Sumenep. Data diperoleh melalui penyebaran kuisioner kepada responden. Adapun pengujian hipotesis dilakukan dengan analisis regresi linier berganda. Penelitian ini menemukan bahwa variabel sikap terhadap perilaku tidak memiliki pengaruh yang siginifikan terhadap niat untuk berkunjung. Sedangkan variabel norma subyektif dan pengetahuan memiliki pengaruh yang signifikan terhadap niat seseorang untuk berkunjung ke obyek wisata sejarah yang ada di Kabupaten Sumenep
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creator: Edy Purwanto
creator: M. Munir Syam AR
creator: Hendryadi Hendryadi
rights: Copyright (c) 2023 https://creativecommons.org/licenses/by-sa/4.0
date: 2023-08-31
publication date: 2023-08-31
starting page: 750
ending page: 759
doi: 10.30872/jinv.v19i3.2991

Pengaruh kepuasan kerja dan kualitas kinerja human resource terhadap perusahaan
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description: Penelitian ini bertujun untuk mengetahui pengaruh kepuasan kerja dan kualitas kinerja sdm (human resource) terhadap perusahaan CV Talafun Nisa yang bergerak bidang jasa kontruksi. Dimana bentuk kepuasan kerja hingga kualitas sdm-nya tidak selalu konsisten, sering terjadinya pergantian pekerja dikarenakan kualitas pekerja yang menurun bahkan tidak sesuai dengan kualifikasi yang diterapkan yang menyebabkan terjadinya pergantian tenaga kerja terus menerus. Teknik analisis yang digunakan dalam penelitian ini adalah bentuk analisis regresi linier berganda dengan menggunakan program SPSS 25.0. Dalam penelitian ini, hasil pada variable kepuasan kerja (6,446 > 1,678) memberikan hasil dimana kepuasan kerja memiliki pengaruh yang signifikan terhadap kualitas kinerjaa, dan variable kualitas sdm (5,484 > 1,678) juga berpengaruh signifikan terhadap kualitas kinerja, dan hasil dari koefisien determinasi menunjukkan 83% variable kepuasan kerja dan kualitas sdm memberikan sebuah kontribusi yang besar terhadap kualitas kinerja di dalam perusahaan dan menyimpulkan bahwa kepuasan kerja hingga kualitas sdm memiliki hubungan yang signifikan dan positif sehingga kepuasan kerja dan kualitas sdm mampu memberikan kontribusi besar terhadap kualitas kinerja perusahaan. Semakin tinggi tingkat kepuasan kerja di dalam ruang lingkup bekerja maka akan dapat meningkatkan kualitas kinerja di CV Talafun Nisa dan semakin tinggi kualitas sdm-nya maka akan dapat meningkatkan kualitas kinerja di CV Talafun Nisa
subject: Articles
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creator: Dinda Savira Viantika
creator: Zainarti Zainarti
creator: Budi Dharma
rights: Copyright (c) 2023 https://creativecommons.org/licenses/by-sa/4.0
date: 2023-08-31
publication date: 2023-08-31
starting page: 740
ending page: 749
doi: 10.30872/jinv.v19i3.2990

Strategi komunikasi pemasaran dalam meningkatkan jumlah hunian Kamar
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description: Adapun tujuan penelitian adalah: 1. Untuk mengetahui analisis strategi komunikasi pemasaran dalam meningkatkan jumlah penginap di Hotel Pantai Indah, 2. Untuk mengetahui hasil strategi yang digunakan Hotel Pantai Indah, 3.Untuk mengetahui tanggapan konsumen terhadap staregi yang digunakan. Jenis dan sumber data yang digunakan yaitu data kuantitatif dan data kualitatif. Sumber informan yang digunakan yaitu pemilik hotel, manager dan supervisor dan pengunjung Hotel. Instrumen Pengumpulan Data melalui Observasi, Studi Pustaka, Wawancara. Teknik Analisis Data melalui uji Validasi Data dan Triangulasi. Tahap Analisis Data melalui Data Reduction, Data Display dan Conclusion Drawing/Verifying dan melakukan Matrik SWOT. Hasil penelitian menunjukkan bahwa: 1. Komunikasi pemasaran dalam meningkatkan jumlah penginap di Hotel berdasarkan hasil matrik IFAS, faktor strenght (kekuatan) dan weakness (kelemahan) menandakan bahwa secara internal penerapan strategi komunikasi pemasaran berjalan dengan baik. 2. Hasil strategi yang diberikan Hotel mendapat kepercayaan dari masyarakat sehingga menggunakan jasa perhotelan yang diberikan masih dalam keadaan kuat hingga mampu bersaing dengan hotel-hotel pesaing yang ada di Kabupaten Mamuju. 3. Berdasarkan hasil matrik EFAS, faktor opportunity (peluang) dan threat (ancaman) mengindikasikan bahwa Hotel Pantai Indah mendapat respon yang baik dari konsumen atau pengguna jasa terkait dengan strategi komunikasi yang diterapkan Hotel Pantai Indah di Kabupaten Mamuju
subject: Articles
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creator: Nuramalia Muchtar
creator: Ramli S
creator: Abdul Halim3
rights: Copyright (c) 2023 https://creativecommons.org/licenses/by-sa/4.0
date: 2023-08-31
publication date: 2023-08-31
starting page: 730
ending page: 739
doi: 10.30872/jinv.v19i3.2989

Strategi manajemen sumber daya manusia dalam meningkatkan kualitas kinerja karyawan
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description: Penelitian ini bertujuan untuk mengetahui dan menganalisis terlebih dahulu strategi manajemen sumber daya manusia dalam meningkatkan kinerja karyawan PT. Mara Jaya. Kedua, untuk mengetahui hasil analisis SWOT strategi peningkatan kinerja pegawai dengan matriks IFAS dan EFAS dapat dilakukan identifikasi faktor-faktor penting baik dari lingkungan eksternal maupun internal yang merupakan kekuatan, kelemahan, peluang dan ancaman dari meningkatkan kinerja. Pendekatan penelitian yang dilakukan dalam penelitian ini adalah deskriptif kualitatif, penulis juga menggunakan analisis SWOT. Analisis SWOT adalah identifikasi berbagai faktor secara sistematis untuk merumuskan strategi perusahaan. Dari hasil analisis diperoleh strategi pertumbuhan atau growth oriented strategy, strategi ini menunjukkan kondisi perusahaan yang kuat dan mampu terus berkembang dengan memanfaatkan peluang dan peluang yang ada untuk mencapai omzet yang maksimal. Strategi ini dipilih karena hasil perhitungan berada pada kuadran I dimana total skor terbobot untuk kekuatan dan kelemahan adalah 2,85 sedangkan total skor terbobot untuk peluang adalah 3,27. Posisi di kuadran ini sangat menguntungkan dan bisa diterapkan secara maksimal. Dengan adanya analisis SWOT, dengan demikian dapat mengetahui faktr apa saja yang mempengaruhi perusahaan tersebut, seperti dari faktor internal dan eksternal perusahaan
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creator: Sri Lestari
creator: Rahmi Syahriza
creator: M. Ikhsan Harahap
rights: Copyright (c) 2023 https://creativecommons.org/licenses/by-sa/4.0
date: 2023-08-31
publication date: 2023-08-31
starting page: 720
ending page: 729
doi: 10.30872/jinv.v19i3.2988

Analisis pengungkapan sustainability report dan intellectual capital terhadap profitabilitas perusahaan sektor pertambangan Indonesia
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description: Tujuan dari penelitian ini untuk menganalisis pengungkapan sustainability report dan intellectual capital terhadap profitabilitas perusahaan sektor pertambangan di Indonesia. Jenis dan sumber data dari penelitian ini adalah kausal komparatif dengan menggunakan data sekunder. Penentuan sampel dalam penelitian ini dengan menggunakan purposive sampling dengan jumlah sampel sebanyak 10 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Metode analisis dalam penelitian ini adalah analisis regresi linear berganda yang diolah dengan menggunakan program SPSS versi 26. Hasil dari penelitian ini menunjukkan bahwa pengungkapan sustainability report dan intellectual capital berpengaruh positif terhadap profitabilitas perusahaan
subject: Articles
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creator: Mega Norsita
creator: Muhammad Iqbal
rights: Copyright (c) 2023 https://creativecommons.org/licenses/by-sa/4.0
date: 2023-08-31
publication date: 2023-08-31
starting page: 713
ending page: 719
doi: 10.30872/jinv.v19i3.2987

Pengaruh kepercayaan, harga dan ease of use terhadap perilaku konsumtif produk halal pada pengguna e-commerce
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description: Penelitian ini bertujuan untuk mengetahui Pengaruh Kepercayaan, Harga dan Ease of Use Terhadap Perilaku Konsumtif Produk Halal Pada Pengguna E-commerce. Metode penelitian yang digunakan adalah analisis data bersifat kuantitatif dengan tujuan untuk menguji hipotesis yang telah ditetapkan dan data yang digunakan dalam penelitian ini adalah data primer. Penelitian ini menggunakan alat koefisien determinasi dengan menggunakan SPSS for windows. Populasi dalam penelitian ini adalah Mahasiswa Ekonomi Islam UIN Sumatera Medan, penentuan sampel dalam penelitian ini menggunakan rumus Slovin sehingga didapatkan 100 sampel untuk penelitian ini dan menggunakan teknik Purposive Sampling yaitu penentuan sampel dilakukan secara sengaja dengan mempertimbangkan kriteria responden. Variabel yang digunakan pada penelitian ini adalah variabel independent (X) juga Variabel dependent (Y), ada 3 variabel independent kepercayaan (X1), Harga (X2), Ease Of Use (X3) sedangkan variabel dependent perilaku konsumtif produk halal. Berdasarkan hasil penelitian data yang telah dilakukan oleh peneliti, hasil dari penelitian ini menunjukkan bahwa variabel Kepercayaan dan Harga memiliki pengaruh positif dan signifikan terhadap perilaku konsumtif produk halal, sedangkan variabel Ease of Use berpengaruh negatife dan signifikan terhadap perilaku konsumstif produk halal. Namun berdasarkan hasil uji F variabel bebas secara bersama-sama mempunyai pengaruh yang signifikan terhadap variabel terikat
subject: Articles
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creator: Novita Sari
creator: Atika Atika
creator: Nur Ahmadi Bi Rahmani
rights: Copyright (c) 2023 https://creativecommons.org/licenses/by-sa/4.0
date: 2023-08-31
publication date: 2023-08-31
starting page: 702
ending page: 712
doi: 10.30872/jinv.v19i3.2986

Peran pemerintah desa dalam meningkatkan pembangunan ekonomi dan insfrastruktur
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description: Penelitian ini bertujuan untuk melihat keterkaitan dan dampak yang telah dipilih masyarakat terhadap perkembangan ekonomi kawasan perdesaan menggunakan pendekatan triangulasi dengan mengambil studi kasus di Desa Desa Tasokko Kecamatan Karossa Kabupaten Mamuju Tengah, Penelitian ini menggunakan metode kualitatif dengan menggunakan wawancara secara terstruktur dengan pedoman wawancara dengan informan. Validitas data yang digunakan yaitu triangulasi sumber, triangulasi teknik, dan triangulasi waktu, sedangkan pengolahan data penelitian menggunakan reduksi data, penyajian data dan verifikasi data. Hasil penelitian pembagunan infrastruktur di Desa Tasokko Kecamatan Karossa Kabupaten Mamuju Tengah sebagai sebuah pelayanan yang diberikan kepada masyarakat. Keberadaan infrastruktur yang memadai sangat diperlukan seperti halnya infrastruktur jalan dan jembatan, rumah ibadah, layanan kesehatan dan keamanan dapat membuat laju pertumbuhan ekonomi masyarakat. Pembagunan infrastruktur Desa Tasokko lebih mengoptimalkan alokasi dana desa sebagai anggaran yang baik untuk mewujudkan pembangunan infrastruktur dengan skala prioritas sesuai kebutuhan mendesak masyarakat yang perencanaannya dibahas dalam kegiatan musyawarah perencanaan pembangunan desa (MusrenbangDes) dalam membahas Rencana Kerja Pemerintah (RKP) hingga terbit Anggaran Pendapatan Belanja Desa (APBDes)
subject: Articles
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creator: Ahmad. H
creator: Abdul Rajab
creator: Muh. Marwan Malik
rights: Copyright (c) 2023 https://creativecommons.org/licenses/by-sa/4.0
date: 2023-08-31
publication date: 2023-08-31
starting page: 689
ending page: 701
doi: 10.30872/jinv.v19i3.2985