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Ahmad Ashifuddin Aqham
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Universitas 45 Surabaya Jl Mayjend Sungkono 106 Surabaya, info@univ45sby.ac.id, (031) 56112 14; (031) 563 39 05
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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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Analisis Laporan Keuangan Syariah – PT Bank Muamalat Indonesia Tbk Justin Justin; Padli Rahman; Aurelia Priscilla Cuandra; Serena Phang; Viandi Agustinus; Gary Gary
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i1.2052

Abstract

PT Bank Muamalat Indonesia Tbk (BMI) became a pioneer of Islamic banking in Indonesia after the 1997-1998 monetary crisis. Established in 1992, BMI continues to innovate with Islamic financial products, such as Mudharabah Subordinated Sukuk and Shar-e as the first instant savings product in Indonesia. BMI's focus is not only on customer service, but also on green banking with a policy of not financing businesses that harm the environment. With this, the focus of this research is to analyze the products offered by BMI from 2020 to 2022. Data is obtained through the company's annual financial statements. The performance of this bank is also proven to be in accordance with existing sharia regulations. However, it also has shortcomings in the transparency of the company.
Corporate Governance and CSR Disclosure: Earnings Management as Moderating Variable Azwa Maqfira; Zaitul Zaitul; Yeasy Darmayanti; Mardiana Azizah; Desi Ilona
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i1.2067

Abstract

The purpose of this study is to examine the moderating influence of earnings management on CSR disclosure as it relates to corporate governance. From 2014 to 2018, firms in the mining sector that were listed on the Indonesia Stock Exchange were the subject of this study. In order to check for consistency in the outcomes, this study additionally employs two control variables. Theories are developed using prior research, agency theory, and legitimacy theory. Of the 110 companies in the population, 22 were chosen as the study's sample. Purposive sampling with moderated regression analysis (MRA) was the strategy used. According to the regression analysis, managerial ownership has a negative impact on CSR disclosure, while institutional ownership and the board of directors have a positive effect. On the other hand, CSR disclosure is unaffected by the audit committee and independent board of commissioners. The relationship between CSR disclosure and corporate governance cannot be mediated by earnings management.
Efek Moderasi EPS dalam Pengaruh DER dan ROA terhadap Harga Saham di Indeks LQ45 Doni Yusuf Bagaskara; Rohmadi Rohmadi
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i1.2076

Abstract

This study aims to determine the Moderation Effect of EPS in the effect of DER and ROA on Stock Prices in the LQ45 Index. This study uses quantitative methods, the study population is 45 issuers in the LQ45 Index, the research sample comes from 2022 data.  Researchers used data collection models and documents from the Indonesia Stock Exchange (IDX). The analysis process uses cross section multiple regression analysis assisted by JASP version 0.18.1. The results of this study state that DER has no effect on stock price, ROA has a significant negative effect on stock price, and EPS cannot moderate the relationship between DER and stock price, and EPS can moderate the relationship between ROA and stock price. Research findings can have an impact on investor decision considerations in looking at stock price movements.
Analisis Pengaruh Audit Capacity Stress, Audit Tenure, dan Skeptisisme Terhadap Kualitas Audit Aurellia Thifaal Harfa Sabela; Rifqi Muhammad
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i1.2083

Abstract

This research focuses on factors that can influence audit quality, namely audit capacity stress, audit tenure, and skepticism. The aim is to investigate the impact of audit capacity stress, audit tenure, and skepticism on audit quality among auditors at KAP Y. Involving 32 auditor respondents, primary data was collected through questionnaires and analyzed using SPSS software. Data analysis indicates that audit capacity stress does not have a significant influence on audit quality. Similarly, audit tenure does not show a significant impact on audit quality. However, regarding skepticism, the auditor's level of skepticism has been proven to have a significant influence on audit quality. This research contributes valuable insights into the internal dynamics that can affect the effectiveness of audits at KAP Y.
Dampak Pendapatan Usaha Kecil Menengah terhadap Kesejahteraan Pekerja dalam Perspektif Ekonomi Syariah: Studi Pekerja Perempuan Tape Singkong Desa Pordapor Kecamatan Guluk-Guluk Liaqodatul mahmudah; Anna Zakiyah Hastriana
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i1.2101

Abstract

In order to fulfill life's needs in order to be prosperous, people who have the ability and are keen to see their own potential and are able to identify the environment, can find opportunities and open up business opportunities for the community. Businesses undertaken to meet living needs include Micro, Small and Medium Enterprises. The problem in this research is an economic problem that has become problematic in people's lives, namely related to increasing welfare, so in this research we will discuss the impact of MSMEs on improving people's welfare.this research  is entitled the role of micro.small and medium enterprises in improving community welfare according to on islamic perspective. Case study of Cassava Tape in Pordapor Village, Guluk-Guluk District. This research will discuss the role of Cassava Tape Business in improving community welfare. And discusses the role of the Cassava Tape business in improving community welfare according to an islamic perspective. To answer the questions above. This research uses qualitative reseanch,white the data collecton technique emphasizes interviews with 15 female workers in cassava tape in Pordapor village, Guluk-guluk subdistrict.
Pengaruh Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kinerja pada Perusahaan PT Semen Indonesia Distributor Hayu Rokhma Ningsih; Suwandi Suwandi
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i1.2137

Abstract

In a business, efforts must always be made to increase productivity by improving the company's performance conditions. A company is an organization founded by a group of people or businesses to meet human needs. Every company, whether trade or industry, always has a way to make a profit by making sales either on credit or in cash. PT Semen Indonesia Distributor is the place for this research. The approach used in this research is descriptive analysis with data testing applying the SmartPLS 4.0 test. With results where H1 is rejected and H2 is accepted.
Pengaruh Kompetensi Aparat Desa dan Penggunaan Aplikasi Sistem Keuangan Desa terhadap Kualitas Laporan Keuangan Desa Katharina Yuneti; Valeria Eldyn Gula; Wihelmina Maryetha Yulia Jaeng
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i1.2139

Abstract

This research describes testing the influence of employee competency and use of village financial system applications on the quality of village financial reports. The research method used is quantitative with a survey approach. The data used in this research is a questionnaire. Data analysis using Multiple Linear Regression Analysis. The research results show that employee competency influences the quality of village financial reports, while the use of village financial system applications does not influence the quality of village financial reports and the internal control system has a positive influence on the quality of village financial reports. Based on the results of this research, the village government in Sikka Regency needs to improve various training and ensure that village officials understand the training material provided properly and correctly.
Pengaruh Harga dan Kualitas Produk terhadap Keputusan Pembelian Sepeda Motor Honda Matic di PT Astra Honda Motor Cabang Negara Kabupaten Jembrana Tabita, I Dewa Ayu Tita Permata; I Gusti Agung Sasih Gayatri; Ida Gede Aninditha Negarakertawijaya
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i1.2147

Abstract

In line with the public's need and demand for adequate transportation facilities, city streets are increasingly crowded and traffic is increasingly congested by motorized vehicles. Encouraging the development of the automotive industry in Indonesia more quickly and tends to increase every year. The market demand for motorized vehicles is faced by automotive motorbike manufacturers, one of which is PT Astra Honda Motor, Jembrana Regency State Branch. This research uses a quantitative approach with the results of the research showing that variables X1 (Price) and ≤ 5% (0.05).
Analisis Strategi Peningkatan Penerimaan Pajak Kendaraan Bermotor Pada Samsat Kota Sibolga Dian Ananda Putri; Imsar Imsar
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i1.2169

Abstract

Motor Vehicle Tax (PKB), is a regional tax levied on ownership of motorized vehicles, both two-wheeled and four-wheeled, is one of the levies that makes a significant contribution to regional income growth. The operational legal basis for the strategy for implementing Motor Vehicle Tax (PKB) collection in Sibolga City is contained in the regional regulations themselves which are the basis for implementing PKB in a particular area. The aim of this research is to evaluate and ensure the best course of action for Sibolga Samsat motor vehicle tax recipients. A qualitative descriptive analysis approach was used in this research. Field observation and interview methods were used in the data collection procedures. The research findings show that the method used by the Sibolga Regional Samsat Office has had a very beneficial impact in increasing motor vehicle taxes because thanks to the programs and strategies implemented, the public can easily find out about changes to the tax payment system. . Results of interviews with agency leaders; He also explained the tactics used at the Sibolga City Samsat office. According to him, the Regional Revenue Agency decided to carry out this outreach because policy changes often occur in the field of taxation, especially regarding motor vehicle tax. Therefore, socialization is needed so that policy changes are more easily understood by the wider community. Two supporting factors, namely human resources and facilities and infrastructure, have an impact on Sibolga City's plan to increase the number of motor vehicle tax recipients. This inability to integrate with the community is what prevents this technique from being successful.
Pengaruh Lingkungan Keluarga dan Pendidikan Kewirausahaan terhadap Minat Berwirausaha Siswa SMK Negeri 1 Baradatu Kabupaten Way Kanan Rina Loliyana; Rini Loliyani; Kevin Alando
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i1.2173

Abstract

This study aims to determine the effect of the Family Environment and Entrepreneurship Education on the Entrepreneurial Interests of students at SMK Negeri 1 Baradatu, Way Kanan Regency. The type of data in this study uses quantitative research using primary and secondary data. In this study using probability sampling technique to determine the research sample because it has a population of over 100, the determination of the research sample using the slovin formula obtained results of 77.42 rounded up to 77 respondents. The analysis technique used is through validity, reliability, classic assumptions, hypotheses. From the results of the research that has been done, it shows that the Family Environment and Entrepreneurship Education have a significant joint effect on the Interest in Entrepreneurship of grade 1 and 2 students of SMK Negeri 1 Baradatu, Way Kanan Regency. Family Environment and Entrepreneurship Education have an effect of 68.0% on Interest in Entrepreneurship of grade 1 and 2 students of SMK Negeri 1 Baradatu, Way Kanan Regency. While the remaining 32.0% is influenced by other factors not examined in this study.

Page 16 of 37 | Total Record : 364

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