Journal of Investment Development, Economics and Accounting

The Role of Management Information Systems in Improving Organizational Operational Efficiency

Dwi Putri Haziza — 2025-05-01

Purpose – This This research aimed to understand the role of information systems in increasing broadcasting effectiveness and efficiency at Radio Dangdut Indonesia (RDI) Sekayu Methodology/approach This study employed field research, where the researchers visited the RDI office to conduct interviews with authorized employees, and library research, where data collection was done by reviewing reference books related to the topic.

Findings – It The findings demonstrated that a computer-based management information system significantly enhances broadcasting effectiveness and efficiency at RDI Sekayu. This research provides the latest evidence regarding the role of information systems in improving broadcasting operations at RDI Sekayu

The Influence of Social Media on the Success of Dropshippers in the E-Commerce Business Model

Sora Baltasar — 2025-05-01

Purpose – This study aims to analyze the marketing strategies used by dropshippers in Indonesia, focusing on the utilization of social media, live shopping, and other digital marketing techniques.

Methodology/approach This study combines data from various sources, including industry reports, surveys, and market trend analyses, to understand the factors influencing the success of dropshippers in increasing sales and building customer loyalty

Findings – The research results indicate that optimal use of social media, competitive pricing strategies, and the use of live shopping can enhance customer interaction and sales conversion. The implications of this research provide insights for business practitioners to adapt data-driven marketing strategies in facing dynamic market challenges.

An Econometric Analysis of the Long-Run Relationship Among Environmental Quality, Income Inequality, and Economic Indicators in Nigeria

Okafor Reuben I — 2025-05-01

Purpose – The research employs annual time series data covering several decades and applies the Autoregressive Distributed Lag (ARDL) bounds testing approach to examine cointegration among variables such as carbon emissions, Gini coefficient, GDP per capita, inflation, and energy consumption.

Methodology/approach The ARDL bounds testing approach was used due to its ability to handle I(0) and I(1) variables. Diagnostic tests such as unit root (ADF and PP), multicollinearity, and residual diagnostics ensured model robustness. Stationarity was tested to prevent biased results, with decisions based on comparing test statistics to critical values. Analyses were performed in EViews 10.

Findings – The unit root tests using ADF and Phillips-Perron methods show a mixed order of integration: some variables are stationary at level [1(0)] such as CO₂, GCE, LER, and IFMR, while others—EC, GINI, PGDP, PST, and DFT—are stationary at first difference [1(1)]. This mix validates the use of the ARDL Bounds Test. Correlation analysis reveals no serious multicollinearity issues among the variables. In the ARDL Bounds Test for Model 1, the F-statistic is (10.04213), which exceeds the upper bound at the (1%) level (3.9), confirming the presence of a long-run relationship among the variables. These findings support further model estimations. The study highlights the need for policies that promote inclusive economic growth while ensuring environmental sustainability. Targeted strategies addressing both economic inequality and environmental protection are recommended to achieve balanced development outcomes.

The Influence of Motivation and Physical Work Environment on Employee Performance

Siti Sa’odah — 2025-05-01

The aim of this research is to determine the influence of work motivation and physical work environment on employee performance at PT Pos Indonesia Ciputat Branch, South Tangerang, both partially and simultaneously. This research method uses quantitative methods with a sample size of 53 respondents, the data analysis techniques used are: validity test, reliability test, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, simple linear regression test, multiple linear regression test, coefficient test simple correlation, multiple correlation coefficient test, coefficient of determination analysis test, t test and f test. Based on the results of the t test, it was found that Work Motivation (X1) had a positive and significant effect on Employee Performance (Y). at PT Pos Indonesia Ciputat Branch, South Tangerang. Based on the result of the analysis the Work Environment (X2) is 0.000, has a positive and significant effect on the Employee Performance variable (Y). at PT Pos Indonesia Ciputat Branch, South Tangerang. Based on the results of the f test, Work Motivation (X1) and Work Environment (X2) simultaneously have a positive and significant influence on Employee Performance (Y) PT Pos Indonesia Ciputat Branch, South Tangerang.

Financial Statement Analysis to Assess the Financial Performance of Primer Cooperative for the Period 2021–2023

Dani W Wibowo — 2025-05-01

Purpose – This study aims to analyze the financial statements of Primer Koperasi Mitra Maju Jaya in order to evaluate the cooperative’s financial performance over the period of 2021 to 2023.

Methodology/approach Employing a descriptive quantitative approach and financial ratio analysis, the research examines key indicators of liquidity, solvency, and profitability. The data were derived from the cooperative’s financial reports and analyzed using the Current Ratio, Cash Ratio, Debt to Equity Ratio, Debt to Asset Ratio, Return on Assets (ROA), and Return on Equity (ROE).

Findings – The findings indicate that, based on liquidity ratios, the cooperative's financial condition during the 2021–2023 period was categorized as "highly unhealthy." In contrast, the solvency ratios reflected a "healthy" status, while the profitability ratios suggested a "moderately healthy" condition. Nevertheless, the efficiency of asset utilization remains an area requiring improvement. This study offers strategic recommendations aimed at enhancing the cooperative’s financial performance in a sustainable manner

Potential Revenue and Effectiveness of Street Lighting Tax on Regional Original Revenue Case Study in City Government and Regional Government of Bogor Regency

Rudy Rudy — 2025-07-01

Purpose – This study aims to determine the potential for revenue and effectiveness of Street Lighting Tax on Increasing Regional Original Income in the City and Regency of Bogor Methodology/approach This study uses a qualitative descriptive method with data collection techniques through literature studies and field studies. The stages of this research method are carried out in three stages, where the first stage is the research preparation stage. The second stage is conducting a field study by preparing research and testing designs, determining the location of the study, respondents and informants, and interviews. While the third stage displays data, data abstraction and interpretation and conclusions.

Findings – The target output of this study is a Report on the Results of Potential Revenue and Effectiveness of Street Lighting Tax on Local Original Income Case Study of the Bogor City Government and Regional Government.

The Influence of Service Quality and Price on Customer Satisfaction

Aditiya Dwi Anggara — 2025-05-01

Purpose – This research aims to determine the influence of service quality and price on customer satisfaction, both partially and simultaneously.

Research Methodology/Approach The method used is descriptive with a quantitative approach. The sampling technique used the Slovin formula and a sample of 95 respondents was obtained.

Findings – These findings show that there is a positive and significant influence between service quality and price on customer satisfaction. This study provides up-to-date evidence on the influence of service quality and price on customer satisfaction

The Role of Corporate Social Responsibility Disclosure Moderates The Relationship Between Capital Structure, Growth Opportunity, Capital Expenditure and Manager Incentives on Firm Value

Dessi Amelia Pratami — 2025-05-01

Purpose – The objective of this study is to examine and analyze
the role of Corporate Social Responsibility Disclosure in
moderating the relationship between Capital Structure, Growth
Opportunity, Capital Expenditure, and Managerial Incentives on
Firm Value.
Research Methodology/Approach This study employs a
descriptive research method. The population in this study
consists of food and beverage sector companies listed on the
Indonesia Stock Exchange, totaling 100 companies as of 2023.
The research sample consists of 18 companies over a study
period of 5 years, resulting in a total sample size of 90 (18
companies x 5 years).
Findings – This study indicate that 1) Capital Structure has a
negative and significant effect on Firm Value. 2) Growth
Opportunity has no effect and is not significant on Firm Value. 3)
Capital Expenditure has a positive and significant effect on Firm
Value. 4) Managerial Incentives have a positive and significant
effect on Firm Value. 5) Capital Structure, Growth Opportunity,
Capital Expenditure, and Managerial Incentives collectively or
simultaneously influence Firm Value. 6) Corporate Social
Responsibility Disclosure can moderate the relationship
between Capital Structure and Firm Value. 7) Corporate Social
Responsibility Disclosure cannot moderate the relationship
between Growth Opportunity and Firm Value. 8) Corporate
Social Responsibility Disclosure can moderate the relationship
between Capital Expenditure and Firm Value. 9) Corporate
Social Responsibility Disclosure can moderate the relationship
between Managerial Incentives and Firm Value.