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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 364 Documents
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Pengaruh Perencanaan Pajak Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Transparansi Sebagai Variabel Moderasi Pada Perusahaan Sektor Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021 Mutiara Dhea Puspita; 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.v2i4.1439

Abstract

The Effect of Tax Planning and Profitability on Company Value with Transparency as a Moderation Variation in Infrastructure Companies in 2018-2021 Listed on the Indonesia Stock Exchange (IDX). This study aims to determine (1) the Effect of Tax Planning on Company Value, (2) The Effect of Profitability on Company Value, (3) The Effect of Tax Planning in moderating the relationship between company value and transparency, (4) The Effect of Profitability in moderating the relationship between company value and transparency. The population in this study is all Infrastructure companies listed on the Indonesia Stock Exchange during the 2018-2021 period, totaling 119 companies meeting the sample criteria. For sampling techniques in this study using Nonprobability Purposive Judgment Sampling. The results show: (1) Tax Planning has a positive and significant effect on company value, ( 2) Profitability has a positive and significant effect on company value, (3) Transparency weakens tax planning on company value, (4) Transparency is not able to moderate profitability on company value.
Penerapan Laporan Keuangan Berdasarkan SAK EMKM Pada Usaha Sate Ayam Barokah Annisa Puteri Ilham; Dinda Mustika Triwardani; Putri Adilla; Siti Rodiah
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.v2i4.1440

Abstract

One of the financial standards applied by DSAK IAI is the Financial Accounting Standard for Micro, Small and Medium Entities (MSMEs) which aims to change it become easy for MSE’s entrepreneurs to serve and compile it more simple about understanding the financial statement for investors and creditors, so that they can help provide financing to them. This condition occurs in MSMEs Sate Ayam Barokah, a culinary business located on Jl. Kaharuddin Nst, Simpang Tiga, Bukit Raya District, Pekanbaru City, Riau 28288, while the branch is located on Jl. Cipta Karya Panam, West Sidomulyo, Handsome District, Pekanbaru City, Riau 28293. This Sate Ayam Barokah MSME has long been established but until now it has not carried out accounting records and calculations in accordance with SAK EMKM. Therefore, this research’s goal is about to explore the financial statement’s preparation of SAK EMKM in the Sate Ayam Barokah Business. In conducting this study, a qualitative method is implemented here and the author collecting The conclusion here found that MSMEs of Sate Ayam Barokah do not apply accounting records at all according to SAK EMKM. The owner only calculates by subtracting the total income from the total working capital that has been spent in accordance with the owner's understanding.
Pengaruh Good Corporate Governance Dan Diversitas Gender Terhadap Pengungkapan Sustainability Report (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 - 2021) Stefanus Irfan; Susi Sarumpaet
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.v2i4.1441

Abstract

This study aims to collect data and Knowing the influence between good corporate governance and gender diversity with the disclosure of the Sustainability Report. In this study, mining companies listed on the Indonesia Stock Exchange (IDX) for 2019 to 2021 were used in an effort to obtain information about sustainability report disclosures that can be influenced by good corporate governance and gender diversity. Purposive sampling was used in this study with secondary data sources from IDX to collect high-quality data. According to the research findings, the board of commissioners and audit committee will have a positive effect on the disclosure of sustainability reports, Conversely, the findings show that the independent board of commissioners, board of directors and gender diversity have no effect on the disclosure of sustainability reports. Limitations of this study include the use of samples and the length of the period. And only show two variables that will have an effect on the disclosure of sustainability reports. Researchers suggest comparing with more varied samples and adding or utilizing other variables to determine the effect on sustainability report disclosure.
Strategi dan Peran Komunikasi Bisnis Dalam Upaya Meningkatkan Minat Beli Konsumen di Era Digital Meyra Rizky Azhary; Muhammad Agung; Nabila Prahaski; Tuti Tri Ulin; Suhairi Suhairi
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.v2i4.1442

Abstract

This article aims to investigate the tactics and functions of corporate communication in an effort to increase consumer interest in making purchases in the digital era. The research method used in this article is qualitative, meaning that it is based on readings from the literature as well as quotes from other studies and professional opinion. students study the tactics and functions of corporate communication in an effort to boost consumer interest in making purchases in the digital era. Other people can use the internet to communicate with other people who live far away, read electronic books, and conduct information searches. With the internet, humans can communicate with people far away, read digital books, search for information, and even shop online. This has influenced marketing methods from conventional to digital, and increased buying interest online.
Pengaruh Penerapan Sistem Keuangan Desa (SISKEUDES) dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Desa Nita dan Desa Lusitada) Petrus M. Pedro Wisang; Wilhelmina Mitan; Wihelmina M. Yulia Jaeng
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.v2i4.1451

Abstract

This study aims to examine the effect of the implementation of the Village Financial System and Human Resource Competence on the Quality of Village Financial Reports case studies at the offices of Nita Village and Lusitada Village, Sikka Regency. The data source in this study was primary data using data collection techniques using questionnaires distributed to 32 respondents at the Nita Village Office and the Lusitada Village Office. The data analysis method used in this study is regression analysis. The results of the study show that the implementation of the Village Financial System does not affect the quality of financial reports, while the Competence of Human Resources influences the quality of Village financial reports.
Analisis Rasio Profitabilitas Untuk Menilai Kinerja Keuangan Pada PT Astra Agro Lestari Tbk Arfita Arfita; Alwi Alwi
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 3 (2023): Juli : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i3.1460

Abstract

The purpose of this study is to find out and analyze how much the financial performance of PT. Astra Agro Lestari, Tbk. In measuring the company's financial performance, the data analysis technique used is the ratio of financial profitability which includes (Return On Equity, Return On Investment, Net Profit Margin, Earning Per Share). By using the one sample T-test with the help of SPSS Version 26. The sample used is purposive sampling with certain sample appearances with available data for the last 10 years, namely from 2012-2021. Based on the results of research and analysis shows that the company's financial performance PT. Astra Agro Lestari Tbk, in terms of the analysis of the profitability ratios of the indicators return on equity, return on investment, earnings per share, which is considered a poor winner, while the net profit margin is a good winner.
The Concept of Management of the Heart (Qalbu) in the style of the Prophet Muhammad SAW in Business Ethics Satria Avianda Nurcahyo
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 2 (2023): April : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i2.1516

Abstract

The heart is like a mirror. As long as the mirror is clean from dirt and stains, everything can be seen in it. But if the mirror is covered with blemishes, and nothing can remove the blemishes from it and polish it, then the mirror is spoiled. The mirror can no longer be cleaned and polished. Management of the Heart is understanding yourself and being willing and able to control yourself after understanding who you are. And the place to truly understand who this self is is in the heart, the heart that shows the character and true self. The heart that makes this self capable of achievement is only because of Allah. In the concept of heart management, every desire, feeling, or impulse that comes out of a person's intentions will be filtered to give birth to something good and noble and full of benefits. Not only for the life of the world but also for the afterlife. More than that, with good heart management, a person can also respond to all forms of action or actions from outside himself, both positively and negatively, proportionally. Like a tower, the heart has many doors. Like a mirror, the heart can absorb and reflect every image that comes to it. Then the influence of the object will enter the heart, and leave an imprint in it through the external means, namely the five senses, or through the inner means, namely fantasy, passion, anger, and morals that form naturally. Development of conscience with the light of faith and belief. On the other hand, the darkness of the heart is due to the beautiful picture of the world hanging over his heart.
Analisis Sistem Administrasi Dan Keuangan Pada PERUM BULOG Kantor Cabang Batam Kamaruzaman Kamaruzaman; Sudanto Sudanto; Meti Febriana
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 2 (2023): April : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i2.1540

Abstract

Public Company (PERUM) BULOG is a food institution or company that implements and supports government program policies in the field of economy and national development in general, especially in the field of food logistics and optimizing the use of company resources. The research objective was to analyze the administrative and financial systems that run at PERUM BULOG Batam Branch Office. The research uses a qualitative descriptive approach, namely presenting the results of the analysis found on administration and finance at PERUM BULOG KC Batam. Data collection by interviews, observation and documentation of respondents and data sources analyzed. The results of the analysis show that administrative and financial activities at PERUM BULOG Batam Branch Office consist of Depositing the Sales of Medium Rice / KPSH; Confirming Payment and Transferring Sales Proceeds to Sales Orders (SO) KPSH; Confirming Payment and Transferring Sales Proceeds to Commercial Sales Orders (SO); ; Treasury Monitoring Sales Administration Application; Invoice Sheet for Settlement of Sales Proceeds; Checks to be cashed; and File Archive Storage Cabinets. In the end, the role of the design of the financial administration system can help avoid mistakes. Making work more precise, fast and accurate so as to increase effectiveness and productivity.
Religiusitas Dan Kualitas Produk Terhadap Minat Beli Produk Wardah Di Kota Bima Miratunnisa Miratunnisa; Irma Mardian; Ita Purnama
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 3 (2023): Juli : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i3.1548

Abstract

Indonesia is a country that is based on Pancasila in the foundations of its life. One of the Pancasila precepts is Belief in One Almighty God, which in everyday life religiosity is very evident in the behavior of Indonesian people. One of the reflections of this first sila behavior in everyday life is the consideration of consumers in choosing products to be consumed based on their beliefs. Religiosity is an inner relationship between humans and God that can affect their lives. The inner relationship between humans and God in everyday life such as carrying out worship or prayer rituals (Alfiani, 2013). In relation to worship, in order to meet human needs, especially for women, recently consumer awareness regarding halal and safe cosmetic products has begun to increase. According to Kottler in Abzari, et al (2014) buying interest is consumer behavior where consumers have a desire to choose and consume a product. Purchase intention arises from products and attributes offered to the market for attention, acquisition, use or consumption that might satisfy a want or need. Each cosmetic product offers various advantages such as quality, features and product design. With the increasing number of cosmetic products circulating in Indonesia, it results in various considerations for the public in making purchasing decisions. Purchase decisions arise because of consumer attitudes towards an object or product consumer confidence in product quality. Kottler and Keller (2016) state that product quality is a product's ability to perform its functions, this ability includes durability, reliability, accuracy obtained as a whole. The needs of women are slightly different from men, for women appearance is very important because women always want to look beautiful in front of other people. Apart from the need for food, drink and clothing, cosmetics are a necessity that cannot be ignored for women today. Each cosmetic product offers various advantages such as quality, features and product design. With more and more variants of cosmetic and skin care products circulating in Indonesia, this raises various considerations for the public in making purchasing decisions.
Penyelesaian Pembiayaan Bermasalah Pada PT. Bank Nagari Cabang Simpang Empat Siti Fadilah; Fajar Budiman; Yossi Eriawati
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.v2i4.1562

Abstract

The background in this research is the problematic financing that occurred at PT. Bank Nagari Simpang Empat Branch. Not all of the financing provided to customers can be returned properly and does not bring the expected benefits. This study aims to see and analyze problem financing at PT. Bank Nagari Simpang Empat Branch. This study uses field research methods, the type of approach is qualitative. The data source for this research is the Leaders and Employees of PT. Bank Nagari, Simpang Empat Pasaman Barat Branch. The data collected in this study are primary data and secondary data. This primary data was obtained through interviews with informants, namely PT Bank Nagari Simpang Empat Branch. The results of the study show that in the steps taken by PT. Bank Nagari Simpang Empat Branch, when a customer is unable to pay a financing installment or when a financing problem occurs, the bank will give a warning letter 3 (three) times, if the customer has good faith and If you are able to pay arrears then it can be done with Restructuring. If the customer is unable to pay the arrears, the Bank will conduct a Collateral Auction. Basically non-performing financing is a risk that often occurs in the banking world. However, what is important in this problem is how the banking sector can overcome and resolve this so that unwanted things do not occur and do not harm the bank.

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