http://infinity.almadani.ac.id/index.php/joinfinity/issue/feed 2026-08-24T00:05:09+07:00 Shafitranata shafitranata@almadani.ac.id Open Journal Systems <p><strong>ISSN 3110-164X</strong></p> <p>Journal of Innovation, Finance, Management, and Accounting—Journal of Infinity is a peer-reviewed journal published twice a year (January and July) by Sekolah Tinggi Ilmu Ekonomi Al-Madani. The journal is intended as a publication medium for research results for students and lecturers. The focus of this journal's discussion is in the fields of financial accounting, management accounting, Sharia finance, taxation, auditing, accounting information systems, environmental and social accounting, public sector accounting, behavioral accounting, marketing management, financial management, human resource management, and operational management.</p> http://infinity.almadani.ac.id/index.php/joinfinity/article/view/40 2026-07-24T10:08:15+07:00 Ade Irma adeirma8401@gmail.com Shafitranata Shafitranata shafitranata@almadani.ac.id Asri Winanti Madyoningrum asri.winanti@almadani.ac.id Arseta Yudha Lesmana arseta.yudha@almadani.ac.id

<p>Tujuan penelitian untuk menganalisis pengaruh <em>korean wave</em>, <em>brand ambassador</em>, dan <em>brand image</em> terhadap keputusan pembelian produk Scarlett. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh dari penyebaran kuesioner kepada 184 responden. Data dianalisis menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS menggunakan uji validitas, reliabilitas, dan asumsi klasik. Hasil penelitian menunjukkan seluruh variabel memiliki tingkat reliabilitas yang baik dengan nilai <em>cronbach’s alpha</em> berkisar antara 0.683 hingga 0.833. Analisis regresi menunjukkan bahwa <em>korean</em> <em>wave</em> memiliki pengaruh positif dan signifikan terhadap keputusan pembelian, diikuti oleh <em>brand ambassador</em> memiliki pengaruh positif dan signifikan terhadap Keputusan pembelian, serta <em>brand image</em> berpengaruh positif dan signifikan terhadap Keputusan pembelian. Secara simultan, ketiga variabel berpengaruh signifikan terhadap keputusan pembelian. Nilai koefisien determinasi (R²) sebesar 0.633 menunjukkan bahwa 63.30% variabel keputusan pembelian dapat dijelaskan oleh <em>korean wave, brand ambassador</em>, dan<em> brand image</em>, sedangkan 36.70% sisanya dipengaruhi oleh faktor lain di luar model penelitian.</p>

2026-09-11T00:00:00+07:00 Copyright (c) 2026 Journal of Innovation, Finance, Management, and Accounting http://infinity.almadani.ac.id/index.php/joinfinity/article/view/46 2026-08-24T00:05:09+07:00 Windi Amelia windiamelia83@gmail.com Ermina Sari ermina.sari@almadani.ac.id Endri Juniyanto endri.juniyanto@almadani.ac.id

<p><em>This study aims to examine the effect of International Financial Reporting Standards (IFRS) implementation, company size, public accounting firm (KAP) size, profitability, and solvency on audit delay in manufacturing companies listed on the Indonesia Stock Exchange during 2019–2021. The study uses a quantitative approach and secondary data from audited annual financial statements. Samples were selected using purposive sampling. Sixty companies met the sampling criteria, yielding 180 firm-year observations; after removing 35 outliers, 145 observations were analyzed using multiple linear regression with SPSS 21. The results show that IFRS implementation, KAP size, and solvency do not affect audit delay. Company size has a significant positive coefficient, while profitability has a significant negative coefficient on audit delay. The regression model is statistically feasible (F = 3.230; p = 0.009), with an adjusted R² of 0.072. These findings indicate that company characteristics, particularly size and profitability, are associated with the timeliness of audited financial reporting</em>.</p>

2026-08-29T00:00:00+07:00 Copyright (c) 2026 Journal of Innovation, Finance, Management, and Accounting