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Contact Name
Ahmad Ashifuddin Aqham
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ahmad.ashifuddin@gmail.com
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+6288215137076
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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
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Kota surabaya,
Jawa timur
INDONESIA
Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
ISSN : 29645328     EISSN : 29620813     DOI : 10.30640
Core Subject : Economy, Science,
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
Articles 364 Documents
Strategi Pemasaran Produk Gadai Emas Pada PT. Pegadaian Simpang Empat Pasaman Barat Manik Santia; 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.v2i4.1563

Abstract

The background of this research is in Jorong Simpang Empat, Pasaman District, West Pasaman Regency. The main problem in this study is related to the Marketing Strategy for Pawn Gold Products at PT. Simpang Empat Pawnshop West Pasaman. Furthermore, the problem is divided into several formulations, namely: 1) What is the Marketing Strategy for Pawn Gold Products at PT. Pegadaian Simpang Empat Pasaman Barat, 2) What is the Strategy for Maintaining the Number of Customers at PT. West Pasaman Simpang Empat Pawnshop. This study aims to gain an understanding of how the marketing strategy for gold pawning products is theoretically or practically applied by PT. Pegadaian Simpang Empat West Pasaman and know more about how the development of gold pawning at PT. West Pasaman Simpang Empat Pawnshop. This study uses field research methods (field research), the type of approach is qualitative. The data sources for this research are the leaders and employees of PT. West Pasaman Simpang Empat Pawnshop. The data collected in this study are primary data and secondary data. This primary data was obtained through interviews with informants, namely PT. Pegadaian is the head of PT Pegadaian Simpang Empat, West Pasaman. The results showed that the strategy carried out by PT Pegadaian Simpang Empat Pasaman Barat in increasing the number of its customers was carried out with the 4P strategy, namely product strategy, price strategy, place strategy, and strategy in the field of promotion (promotion). While the strategy to maintain customer levels is carried out by providing good service, namely providing discounts or promos, providing excellent service, digital pawnshops, and extraordinary seminars.
Pengaruh Motivasi Kerja, Lingkungan Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan PT. Petrokopindo Cipta Selaras Gresik Apriyana Nur Kharisma; Nur Cahyadi
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.v2i4.1566

Abstract

The rapid development of the era in the era of globalization has made companies including small companies and large companies compete with each other to maintain their business. In this case, companies need potential resources, both leaders and employees, for tasks that determine the achievement of goals. Human resources owned by companies must also have good quality performance. Quantitative research methods were used in this study, researchers collected data through respondents using a questionnaire. The population of this study are employees of PT. Petrokopindo Cipta Selaras. Total employees of PT. Petrokopindo Cipta Selaras, namely 178 people, while the number of samples in this study was 123 people. The results of the research show that Employee Performance (Y) at PT. Petrokopindo Cipta Selaras is partially influenced by Work Motivation Variables (X1), Work Environment (X2) and Work Discipline (X3)
Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Kesejahteraan Masyarakat Kabupaten Jeneponto Nur Aisyah Qadri Saiful
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.v2i2.1581

Abstract

Welfare is closely related to the goals of the Indonesian State. The state is established, maintained and developed for the benefit of all the people, namely to guarantee and advance the general welfare. Low income means that people cannot access education and health due to limited costs. Based on this background, this research was conducted with the title "Analysis of the factors that affect the level of welfare of the Jeneponto Regency community". This research was conducted in July - September 2020 in Jeneponto Regency and the income was based on household expenses. The type of data used in this research is quantitative data which is data that can be processed or analyzed using statistical calculation techniques. The research method used is descriptive and explanatory research methods. The data analysis technique used in this study was to determine the factors that affect the level of community welfare in Jeneponto Regency, namely multiple linear regression analysis. The results of the analysis show that the life expectancy rate does not have a significant effect on the level of human welfare (HDI) and the average length of schooling has a significant effect on the level of human welfare.
Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah Pada UMKM Warung Sarapan Pagi Supiah Kecamatan Limapuluh Pekanbaru Dwi Suci Arlita; Intan Putri Azhari; Rama Gita Suci
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.v2i4.1641

Abstract

This study aims to find out how the application and solutions in Financial Accounting Standards for Micro, Small and Medium Entities in MSMEs, Supiah Breakfast Stalls, Limapuluh District, Pekanbaru. The research method used is descriptive qualitative. The data sources used are primary data and secondary data. Research informants are business owners and cashiers. Data collection techniques are observation, interviews and documentation. Data analysis techniques data reduction, data presentation and conclusion. To test the validity of the data using triangulation. The results of this study show that, the recording of financial statements made by MSMEs Warung Breakfast Pagi Supiah has not implemented SAK-EMKM, this is due to the lack of knowledge of business actors about SAK-EMKM. The preparation of the statement of financial position carried out only sums between cash in and cash out and the income statement obtained from income minus the expenses incurred, So that the information presented regarding assets, liabilities, income and financial expenses is only recorded simply and manually. Solutions in the application of SAK-EMKM In MSMEs Warung Breakfast Pagi Supiah, the cooperative office conducted socialization on the preparation of SAK-EMKM financial statements per sub-district, with the existence of good and correct financial statements that will help business actors in supporting business development.
Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Komite Audit Terhadap Audit Delay : Studi Pada Perusahaan Sub Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Ayi Mohamad Sudrajat; Bella Siti Nurhasanah
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.v2i4.1649

Abstract

This research aims to determine the effect of profitability, company size and audit committee on audit delay with the research subject being property and real estate sub-sector companies listed on the Indonesian Securities Exchange with the unit of analysis being annual financial reports for the 2020-2022 period. The research method uses descriptive and associative methods. The sample in this research was 46 companies in the property and real estate sub-sector. The sampling technique was carried out by random sampling. The analytical method used is panel data regression analysis using STATA 14 software. The research results show that partially profitability has a significant negative effect on audit delay, partially company size has an insignificant negative effect on audit delay, partially the audit committee has an insignificant positive effect on audit delay. As for the simultaneous results of profitability, company size and audit committee have a significant influence on audit delay with a coefficient of determination in the form of an overall value of 0.0821 or 8.21% and the remaining 91.79% is influenced by other variables outside this research.
Pengaruh Pertumbuhan Ekonomi Dan Inflasi Terhadap Tingkat Pengangguran Di Sumatera Barat Gina Permata Sari; Tartila Devy
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.v2i4.1650

Abstract

The purpose of this research is to determine the effect of economic growth and inflation on the unemployment rate in West Sumatra. This research is quantitative research with secondary data from the 1992-2021 observation period. In this research, the technique of data collection is the documentation method. This method is carried out using documents or research supporting data, such as data on economic growth, inflation and unemployment rates, taken from the official BPS website. The collected data were analyzed using multiple linear regression analysis with the help of SPSS 25. The research results prove that economic growth and inflation partially have no significant effect on the unemployment rate in West Sumatra between 1992 and 2021. The significance value of the economic growth variable is 0.824 greater than 0.05 and the inflation variable is 0.987 > 0.05. That is, if economic growth and inflation increase, the unemployment rate will also increase. Meanwhile, simultaneous economic growth and inflation had no effect on the unemployment rate in W Sumatra from 1992 to 2021 with a significance level of 0.960 greater than 0.05. The R2 value is 0.003, which means that the ability of the independent variables (economic growth and inflation) to explain the dependent variable (unemployment rate) is 3%. More than 97% is explained by other variables not reviewed in this research.
Efektivitas Peranan Kepala Desa Dalam Pembangunan Di Desa Massappa Kecamatan Sabbangparu Kabupaten Wajo Muh. Hasbi Abbas; Burhanuddin Burhanuddin
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 1 No. 4 (2022): 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.v1i4.1675

Abstract

This research discusses the effectiveness of the role of the Village Head in development in Massappa Village, Sabbangparu District, Wajo Regency. The effectiveness of the Village Head's function in implementing this development uses three effectiveness indicators, namely goal achievement, integration and adaptation. This research uses a quantitative research method. The data source in this research uses primary data sources with the data collection techniques used are observation, questionnaires and documentation. The results of the research show that the role of the Village Head in development is very effective. This can be seen from the achievement of goals where in implementing village development, most of the goals are achieved in accordance with the time specified, aspects of implementing development in Massappa Village do not require a long time because The Village Head has carried out 4 stages of development, and from the target aspect he has also achieved the previously determined targets and the community has felt the benefits. From the aspect of integration, the village head also always provides direction and makes agreements (consensus) for progress in development in the village, the village head also always coordinates with the hamlet head and also the community, then the form of adaptation carried out by the village head is that in every implementation the village head always adapts with the needs of the people of Massappa Village.
Pengaruh Pengembangan Sumber Daya Manusia Dan Disiplin Kerja Terhadap Kinerja Pegawai Pada Kantor Dinas Sosial Kabupaten Bima Haryanti Haryanti; Kartin Aprianti; Mulyadin Mulyadin
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.v2i4.1676

Abstract

According to (Mangkunegara, 2015), performance is the result of work in terms of quality and quantity achieved by an employee in carrying out his duties in accordance with the responsibilities given to him. Similarly, (Sedarmayanti, 2011), says that performance is the result of a worker's work through the management process in the organization as a whole. Furthermore, (Fahmi, 2016) states that performance is the results obtained from organizations that have profit-oriented and non-profit-oriented characteristics that are produced within a certain time. To achieve the vision and mission of an organization or agency, the importance of supervising regional administration, as well as the need for human resources who have good performance, it is necessary to improve employee performance by developing human resources because the availability of human resources is the main factor that influences the achievement of professional performance. , to achieve this, organizations or agencies are required to provide quality human resources so that in carrying out their main tasks and functions achieve optimal and useful results, efforts must be made to involve their employees in education and training. According to (Krismiyati, 2017) Human Resource Development is an effort to improve the knowledge, abilities, attitudes of members, organizations, and provide career paths that are supported by organizational flexibility in achieving goals. According to (Budiarti, 2018), human resource development is an effort to improve the technical, theoretical, conceptual and moral abilities of employees in accordance with the needs of the job or position through education and training.
Analisis Perbandingan Devidend Payout Ratio (DPR) Terhadap Pt Gudang Garam Tbk Dan Pt Hanjaya Mandala Sampoerna Tbk Ilman Safi’ah; M. Rimawan; Puji Muniarty
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.v2i4.1680

Abstract

According to (Mangkunegara, 2015), performance is the result of work in terms of quality and quantity achieved by an employee in carrying out his duties in accordance with the responsibilities given to him. Similarly, (Sedarmayanti, 2011), says that performance is the result of a worker's work through the management process in the organization as a whole. Furthermore, (Fahmi, 2016) states that performance is the results obtained from organizations that have profit-oriented and non-profit-oriented characteristics that are produced within a certain time. To achieve the vision and mission of an organization or agency, the importance of supervising regional administration, as well as the need for human resources who have good performance, it is necessary to improve employee performance by developing human resources because the availability of human resources is the main factor that influences the achievement of professional performance. , to achieve this, organizations or agencies are required to provide quality human resources so that in carrying out their main tasks and functions achieve optimal and useful results, efforts must be made to involve their employees in education and training. According to (Krismiyati, 2017) Human Resource Development is an effort to improve the knowledge, abilities, attitudes of members, organizations, and provide career paths that are supported by organizational flexibility in achieving goals. According to (Budiarti, 2018), human resource development is an effort to improve the technical, theoretical, conceptual and moral abilities of employees in accordance with the needs of the job or position through education and training.
Pengaruh Inflasi Terhadap Tingkat Pengangguran Di Kota Bima Putri Rahmania; Puji Muniary; M. Rimawan
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.v2i4.1721

Abstract

The existence of inflation at the same time as unemployment has become a problem in an economy. Inflation is almost unavoidable for a system that has exceeded its peak production capacity. Inflation has an important role in changes in the number of unemployed. (Andiny, Desrini Ningsih, 2018) The higher the inflation rate itself, the higher the level of fulfillment of needs can result in the emergence of poverty among the community which is caused by the higher prices of goods and services and the inflation rate in Indonesia which is capable of fluctuating from year to year. According to (Putong, 2017) inflation is calculated based on index numbers collected from several types of goods bought and sold on the market at each level of economic growth (these goods are of course the most numerous and are the basic needs of society). Based on the economic growth data, an index number is compiled. The index number that takes into account all goods purchased by consumers during each economic growth is called the Consumer Economic Growth (HK) index. According to (Sukirno, 2016) inflation increases suddenly or occurs as a result of a certain event that occurs in outside the government's expectations, for example the effect of calculating the value of money which is very large or political instability. Factors that influence the level of inflation on unemployment in Bima City are because the higher inflation that occurs can result in decreased economic growth, so that there will be an increase in the number of unemployed