cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ahmad Ashifuddin Aqham
Contact Email
ahmad.ashifuddin@gmail.com
Phone
+6288215137076
Journal Mail Official
danang@stekom.ac.id
Editorial Address
Universitas 45 Surabaya Jl Mayjend Sungkono 106 Surabaya, info@univ45sby.ac.id, (031) 56112 14; (031) 563 39 05
Location
Kota surabaya,
Jawa timur
INDONESIA
Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Published by Universitas 45 Surabaya
ISSN : 29645328     EISSN : 29620813     DOI : 10.30640
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Kajian-kajian tersebut diharapkan dapat memperkaya khasanah keilmuan di bidang manajemen dan bisnis sehingga dapat menjadi salah satu referensi bagi para akademisi, pemangku kepentingan dan masyarakat luas. Manajemen SDM Keuangan Akutansi Ekonomi Islam
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 375 Documents
 9   10   11   12   13 
Penerapan Sak-Emkm Sebagai Dasar Penyusunan Laporan Keuangan Emkm ( Studi Kasus Pada Kopi Semilyar Di Surabaya) Hugo Ramadhani Ibrahim Fanani; Adiati Trihastuti
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1417

Abstract

SAK – EMKM (Financial Accounting Standards – Micro, Small and Medium Entities) issued by IAI on January 1 2018 aims to make it easier for EMKM actors to prepare financial reports. This research was conducted with the aim of knowing the application of SAK-EMKM as a basis for preparing EMKM financial reports for Semilyar Coffee in Surabaya. This study uses a qualitative method with a case study approach. The data used in this study were obtained through interviews and direct or indirect observation. The results of this study indicate that EMKM Kopi Semilyar in preparing financial reports has not implemented SAK-EMKM (Standard Financial Accounting for Micro, Small and Medium Entities) and only compiled financial records simply by the owner. In interviews and observations conducted by researchers, it was found that EMKM Kopi Semilyar did not yet have HR (Human Resources) who knew about the preparation of financial reports based on SAK-EMKM.
Analisis Penyajian Laporan Keuangan Pada Paroki Katedral St. Yoseph Maumere Berdasarkan Isak 35 Thereza Indariani Peni Ndo; Wihelmina Mitan; Emilianus Eo Kutu Goo
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1418

Abstract

This study aims to determine the presentation of existing financial reports and also to know the presentation of financial reports at St.Yoseph Maumere Cathedral Parish based on ISAK 35. The method used is a type of qualitative research. The research data was obtained from the financial reports of St.Yoseph Maumere Cathedral Parish. Sources of data using primary data and secondary data collected by researchers using interviews, observation and documentation. In data analysis techniques, it has gone through the process of data collection, data reduction, data presentation and drawing conclusions. The research stages used the pre-field stage, the field work stage, the data analysis stage, and the report writing stage. The results of this study indicate that St.Yoseph Maumere Cathedral Parish has implemented the presentation of financial statements in the form of cash in and cash out. The presentation of financial reports based on the interpretation of accounting standards according to ISAK 35 at St.Yoseph Maumere Cathedral Parish has not been implemented due to a lack of knowledge and ability to apply an accounting system according to ISAK 35.
Efek Kepemimpinan Transformasional, Power Distance Dan Followership Terhadap Kemampuan Pengambilan Keputusan Karyawan Muchamad Lukman Fauzi; Survival Survival; Mulyono Mulyono
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1420

Abstract

The purpose of this study was to determine “the effect of transformasional leadership, power distance and followership on decision making abilities” (Study on employees of PT. Telkom Akses Malang). The population in this study were all employees of PT. Telkom Akses Malang, totaling 233 people. The sampling technique in this study used “Non Probability Sampling”, and the sampling method in this study was “Proportional Cluster Sampling”, with a total of 67 respondents. Data were analyzed by Multiple Linear Regression. Based on raw data or primary data collected from respondents, it is then processed through SPSS for windows statistical data processing.The results of the study prove that transformasional leadership, power distance and followership simultaneously and partially have a positif and significant effect on the decision making abilities of employees of PT. Telkom Akses Malang, where transformasional leadership has a dominant influence on the decision making ability of employees of PT. Telkom Akses Malang.
Analisis Varians Atas Perhitungan Biaya Standar Sebagai Alat Pengendalian Biaya Produksi Pada Usaha Paving Block PT.Jaya Mandiri Yeni Elfiza Abbas; Derhen Damanik
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1421

Abstract

Based on the results of the raw material cost variance analysis, it shows that there is a difference (Favorable), which consists of a raw material price variance and a raw material quantity variance of Rp. 7,679,750. The results of the analysis of variance in labor costs show that there is a difference (Favorable) between standard labor costs and actual labor costs of Rp. 1,901,900, - And finally the analysis of the variance of factory overhead costs also shows a difference (Favorable) of Rp. 215,631.4 which consists of controlled differences and volume differences. As for the achievement of the difference (Favorable) for production costs because the management in the implementation of production as well as controlling raw material costs, labor costs and factory overhead costs has carried out the implementation of standard production cost controls that are effective, correct and appropriate and takes into account historical costs when determining standard cost .
Penghimpunan Dan Distribusi Zakat Penghasilan Serta Dampaknya Terhadap Kesejahteraan Ekonomi Keluarga Muslim Di Kota Binjai Pada Masa Pandemi Covid-19 Adelia Zahra Harahap; Chuzaimah Batubara; Rahmi Syahriza
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1422

Abstract

The world is being rocked by a major pandemic called the Covid-19 Pandemic. The increasing number of patients infected with the Covid-19 virus is becoming increasingly difficult to control. Until this research was written, there were 4.58 million positive confirmed cases of Covid-19 in Indonesia. Not only the government, but social institutions also contributed to the existing problems. One of these social institutions is BAZNAS. The Indonesian Ulema Council issued fatwa number 23 of 2020 concerning the use of zakat, infaq, and alms funds for post-pandemic handling of Covid-19. Income zakat is one type of zakat that has a big role. Therefore, this study aims to find out how Binjai City BAZNAS collects and distributes zakat income funds and determines its impact on the economic welfare of Muslim families. Using qualitative research methods, we can find out that the role of income zakat funds is very large in helping Muslim families in Binjai City.
Dampak Penjualan Pakaian Bekas Terhadap Tingkat Pendapatan Pedaganag Di Pasar Pagi Tugu Pahlawan Kota Surabaya Damianus Tamo Ama
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1423

Abstract

Purpose: The purpose of this study is to analyze the impact of selling used clothes on the level of income of traders at the Tugu Pahlawan Morning Market, Surabaya City. Method: This type of research uses quantitative methods. The research design used was observational analytic with a cross sectional method approach. Respondents were taken by simple random sampling technique with a total of 30 respondents. The independent variable is the sale of used clothes and the dependent variable is the income level of the trader. Statistical test results using a 2 mean pair difference test. Results: The results showed that the income level of traders before selling used clothes was 1,523,833.33 and after selling used clothes was 4,194,500.00. Suggestion: For traders, it is hoped that the results of this study will help traders maintain the quality of their merchandise and be more selective in selling used clothing. For the Faculty of Economics and Business, University of 17 August 1945 Surabaya. The results of this study are expected to be reading material and insight for students about the impact of selling used clothes on the income level of traders. For the Government, it is hoped that the results of this research can become one of the sources of information and contributions to the direction of the policies pursued by the Government. For future researchers, it is hoped that the results of this study can be used as input and basic data for further research.
Efek Tekanan Pekerjaan Terhadap Stres Kerja Serta Implikasinya Pada Keinginan Untuk Pindah Pada Karyawan Randhy Vico Bramasta; Survival Survival; Adya Hermawati
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1424

Abstract

The research objective was to determine the effect of job pressure on work stress and the implications for intention turnover at PT. Woori Finance Indonesia Malang City. The approach used is a quantitative approach and the type of research used is explanatory research. The population is all employees, totaling 37 employees. The sampling technique in this study was carried out by the total sampling method. The statistical data analysis technique through path analysis used in this study is Partial Least Square-Structural Equation Modeling (PLS-SEM) with the SmartPLS application. The results showed that work pressure has an effect on work stress. Work stress has no effect on intention turnover. Job pressure effect on intention turnover. Job pressure has no effect on intention turnover mediated by work stress.
Analisis Penerapan Akuntansi Dalam Penyajian Laporan Keuangan Pada Perkumpulan Divisi Perempuan Tim Relawan Untuk Kemanusiaan (TRUK) Novita Anggraini; Wilhelmina Mitan; Pipiet Niken Aurelia
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1432

Abstract

This study aims to determine the application of accounting in the presentation of financial reports at the Association of Women's Division Team Volunteers for Humanity (TRUK) based on financial accounting standards, namely ISAK 35. The method used in this research is descriptive qualitative with data sources in the form of primary data and secondary data. Data collection techniques in the form of observation, interviews and documentation using qualitative descriptive data analysis techniques. The results of the study show that the Association of Women's Division Team Volunteers for Humanity (TRUK) has presented financial statements consisting of a statement of financial position, profit and loss statement and cash report. Based on the financial accounting standards for non-profit entities in presenting financial statements, the Association of Women's Division Team Volunteers for Humanity (TRUK) has not presented financial statements based on ISAK 35 because it still uses the format for presentation of financial reports prepared by donating organizations.
Pengaruh Sistem Pengendalian Internal Terhadap Pencegahan Kecurangan (Fraud) Dalam Pengelolaan Dana Desa Dengan Moralitas Sebagai Variabel Moderasi : (Studi Empiris Pada Desa-desa di Kecamatan Saparua) Julio Noya; Revi Wilhelmina Silooy; Franco Benony Limba
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1436

Abstract

This study aims to empirically examine the effect of the internal control system on the prevention of fraud (fraud) in managing village funds with morality as a moderating variable. The population of this study were all village apparatus in 7 village offices in Saparua sub-district. The sampling technique in this study was purposive sampling in order to obtain 58 samples. Respondents in this study were the village head, secretary, treasurer and employee in charge of managing village finances. Data analysis to test the hypothesis using SmartPLS Version 3.2.9 for windows. The results showed that: The Internal Control System has a significant effect on fraud prevention and Morality is able to moderate the internal control system on fraud prevention.
Pengaruh Sales Growth dan Intensitas Modal Terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variabel Moderasi pada Perusahaan Sektor Barang Baku yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021 Arifah Dwi Wahyuni; Mulyadi Mulyadi; Panata Bangar Hasioan Sianipar
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1438

Abstract

The purpose of this study is to examine the effect of sales growth and capital intensity on tax avoidance, either directly or through institutional ownership variables as moderation. This study uses quantitative research methods with the type of data, namely secondary data, obtained from annual financial reports. The population and samples used in this study are annual financial reports on raw goods sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period with a sampling technique, namely purposive sampling technique. The results of the study revealed that sales growth has no effect on tax avoidance, capital intensity affects tax avoidance, institutional ownership does not moderate the effect of sales growth on tax avoidance, and institutional ownership moderates the effect of capital intensity on tax avoidance.

Page 11 of 38 | Total Record : 375

 9   10   11   12   13 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol. 5 No. 1 (2026): Januari: Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 4 (2025): Oktober: Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 2 (2025): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 1 (2025): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 4 (2024): Oktober : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 3 (2023): Juli : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 2 (2023): April : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 1 (2023): Januari : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 1 No. 4 (2022): Oktober : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen More Issue