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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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Kajian Literatur Review: Riset Akuntansi Keperilakuan Devinda Ramdani; Ameliya Ameliya; Siti Rodiah
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.v3i1.2175

Abstract

This study examines the evolution of behavioral accounting research over a 17 year period (2007–2023). The main focus of research includes theme classification, research methods, research topics, and number of articles. The approach used is descriptive qualitative, and data is collected through a literature search system or literature review. The results show that the articles were evaluated and taken from journals that have a Sinta index or accreditation of Sinta 2. This can be summarized as follows: (1) Theme Mapping: the topic of Moral Resoning has 9 articles, the topic of Theory of Planned Behavior has 6 articles, the topic of Locus of Control there are 6 articles, the Fraud topic has 6 articles, the Machiavellian topic has 4 articles, the Love of Money topic has 2 articles, (2) Research Method Mapping: the Survey/quiz topic is the most common method with 3 articles, the Theoretical/non-empirical topic is 3 articles that use this method. (3) Research Subject Mapping: Accountant or auditor topic 10 articles, Academic or student topic 9 articles, Unknown subject topic 9 articles, Employee or stakeholder topic 4 articles, There are no articles related to bankers and taxpayers/investors out of 30 reviewed articles. (4) Mapping the Number of Articles: Theory of Planned Behavior (TPB) topic with 72, Locus of Control (LoC) topic with 91, Fraud topic with 70, Machiavellian Nature topic with 13, Love of Money topic with 66 , the topic of Moral Resoning with a total of 92. These findings provide an in-depth picture of the focus, methods, and research subjects in the behavioral accounting domain during the period studied. This information can serve as a basis for identifying trends and future research directions in this area.  
Pengaruh Disiplin Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan Unit Keamanan pada PT Bank Rakyat Indonesia Cabang Jakarta Barat Renaldi Tarigan; Aden Prawiro Sudarso
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.v3i1.2180

Abstract

This research aims to analyze the influence of work discipline and work environment on employee performance. This type of research is quantitative research with primary data sources. The population in this study were employees of PT. Bank Rakyat Indonesia's West Jakarta branch security unit in 2020-2022 numbered 159 people. The sample selection method used in this research was the Solvin method so that the sample obtained using this method was 61 respondents. Y = -0.067 + 0.455X_1 + 0.319X_2. Partial research results on the independent variable Work Discipline have a significant effect on the dependent variable Employee Performance of 79.8%, hypothesis testing obtained T count > T table or (15.263> 2.0017). Partial research results of independent variables in the Work Environment have a significant effect on the Employee Performance variable by 78.8%, hypothesis test T count > T table or (14.815 > 2.0017). Work Discipline and Work Environment simultaneously have a significant effect on the dependent variable Employee Performance by 86.8%, hypothesis testing obtained calculated F > F table or (190.055 > 3.16).
Penyebab Kenakalan Remaja di Cipongkor Wianda Aulia; Ageng Saepudin Kanda S
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.v3i1.2192

Abstract

Juvenile delinquency is a deviant behavior carried out by young people, this behavior is often found, namely smoking, drinking alcohol, stealing, free sex and gathering until late at night, this is contrary to the law, religious teachings and social norms so that it can disturb the surrounding environment, So this is important to research. Interpersonal communication is considered the most effective for guiding and changing someone's behavior. Children are the responsibility of parents, parents need to prevent juvenile delinquency from occurring. Based on these conditions, research was conducted regarding interpersonal communication between parents and children in preventing juvenile delinquency and to determine parental barriers in preventing juvenile delinquency.
Pengaruh Ukuran Perusahaan, Komite Audit, Dan Integritas Laporan Keuangan Terhadap Kualitas Audit Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Raihan Akbar; Hermi Hermi
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.v3i1.2193

Abstract

The purpose of this study is to investigate the reciprocal interactions among firm size, audit committee, financial statement integrity, and audit quality. The research focuses on all companies operating in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022. Data was collected using purposive sampling, selecting 100 companies that met specific criteria during this period. Secondary data were obtained from sustainability reports and annual reports of the companies. The study employs a quantitative analysis approach, where data is analyzed through logistic regression using SPSS software version 23. Through this method, the research aims to explore the joint consequences of these variables, forming a deeper understanding of the dynamics and interactions among company size, audit committee, financial statement integrity, and audit quality in the context of the food and beverage subsector on the Indonesia Stock Exchange during the study period. Based on the research findings, it can be concluded that there is a significant positive relationship between firm size and financial statement integrity with audit quality. However, the results indicate that the audit committee does not have a significant impact on audit quality.
Pengaruh Return On Asset dan Current Ratio Terhadap Dividen Payout Ratio Pada Perusahaan Otomotif Tahun 2018 sampai 2022 Yosi Afriani; Mike Kusuma Dewi
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): 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.v3i2.2230

Abstract

This research was conducted on the Manufacturing Companies Sub-Sector of Automotive Companies and their components listed on the Indonesian Stock Exchange. This study aims to determine whether the Return on Assets and current Ratio have an influence or not on the partial Dividend Payout Ratio. This research approach uses an associative approach. The population used in this study was 13 companies and the sample that met the criteria (Purposive Sampling) was 8 companies. The data collection technique used in this study awaits documentation techniques and the data source used in this study is a secondary data source published by the company on the official website of the Indonesia Stock Exchange www.idx.co.id. The data analysis techniques used in this study are quantitative, namely multiple linear analysis, hypothesis testing, and determination coefficient tests. Data management using SPSS (Statistical Package For The Social Sciences) version 23 for Windows. The results of this study show that partial Return On Asset does not affect the Dividend Payout Ratio, while the Current Ratio has a positive and significant effect on the Dividend Payout Ratio in Manufacturing Companies, Sub-Sectors of Automotive Companies, and their components listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period.
Pengaruh Presepsi Harga, Kualitas Produk dan Citra Merek terhadap Keputusan Pembelian Kosmetik Pinkflash pada Mahasiswi FEBI UIN SATU Tulungagung Fristica Emiliani; Muhammad Alhada Fuadilah Habib
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): 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.v3i2.2244

Abstract

This research is underpinned by the price offered by the cosmetic product pinkflash that is relatively cheap, besides that the product has good product quality as well as has an excellent brand image, so this product has become a popular product among teenagers to adult women. The purpose of this research is to (1) determine the impact of price prescription, product quality and brand image simultaneously on the purchase decision of pinkflash cosmetics. (2) To know the influence of pric prescription on the decision of purchase of Pinkflash Cosmetic products. (3) To know how the quality of the product affects the decision on purchase of the pinkflush cosmetic product. This research uses a quantitative approach to the type of research used, which is associative, which explains the relationship between variables. The sample sampling method used in this study is non probability Sampling, with the population being students of UIN ONE Bone who have used or are using pinkflash cosmetic products. The data collection technique used is a questionnaire by giving a written statement to the respondent to be answered. The results were then analyzed using trials in SPSS 16. The results of the research showed that: (1) price prescriptions, product quality and brand image simultaneously and significantly influence the purchase decision of pinkflash cosmetics (2) price prescription does not have a positive influence on the decision of purchase of pinkflash Cosmetics (3) product quality has a positive and significant influence upon the decision to purchase pinkflash cosmetic products (4) brand image has a positively and significant effect on the purchasing decision of pinkflash Cosmetic Products.
Analisis Penerapan Koreksi Fiskal Atas Pendapatan, Beban, dan Pajak Tangguhan dalam Rangka Menghitung PPh Terutang PT. Gresik Migas (Perseroda) Syahrani Amadea Iswanto; Suwandi Suwandi
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): 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.v3i2.2245

Abstract

Profit and loss report and balance sheet of PT. Gresik Migas, which adheres to Financial Accounting Standards (SAK), is included in financial reports based on research. Both internal and external parties use this report to calculate taxable income and make decisions. According to Income Tax (PSAK) No. 46, fiscal corrections are made to business income. These adjustments may be positive or negative. Fiscal adjustments address permanent and temporary gaps, resulting in fixed differences (retained earnings and transportation costs) and temporary differences (salary costs, taxes, communications, newspapers, cars, and human resource development). Higher profit margin for PT. Gresik Migas is affected by cost, sales and tax burdens of 0.20% in 2021–2022.
Pengaruh Dana Pihak Ketiga, Efisiensi Operasional dan Tingkat Likuiditas terhadap Kinerja Keuangan dengan Resiko Pembiayaan Sebagai Variabel Moderating pada Perbankan Syariah di Indonesia Mufidatul Ummah Adhyta; Syaiful Syaiful
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): 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.v3i2.2246

Abstract

This research aims to examine the influence of third party funds, operational efficiency and liquidity levels on the financial performance of Islamic commercial banks. This type of research uses a quantitative approach. The sample selection in this research used the purposive sampling method. The population in this study is all financial report data from quarter 1 to quarter 3 of Sharia Commercial Banks from 2018 to 2022. The sample used in this research is 120 samples from 10 observation data from Islamic commercial banks that have been registered with the Financial Services Authority for the period 2018- 2022. Data were analyzed using the moderated regression analysis test method, classic assumption tests which include normality tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests. In this research, return on assets is used to measure the financial performance of Islamic general banking. The dependent variable in this research uses Return On Assets, while the independent variables are data on third party funds, Operating Expenses, Operational Income, and Financing to Deposit Ratio, then for the moderating variable, the Net Performance Financing ratio is used. The results of this research show that the Third Party Funds variable has a negative and insignificant effect on the financial performance of sharia commercial banks, Operational Efficiency (BOPO) has a negative effect on the financial performance of sharia commercial banks, the level of liquidity (FDR) has a negative and insignificant effect on the financial performance of commercial banks Sharia and financing risk variables (NPF) are able to strengthen the interaction relationship between their independent variable.
Pengungkapan Makna Biaya dalam Tradisi Maulid Nabi Dimasjid Sa’addatuddarain Desa Kotakusuma Dwi Syafira Novianti; Syaiful Syaiful
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): 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.v3i2.2247

Abstract

This study aims to reveal the meaning of the cost of the Prophet's Mawlid tradition at the Sa'addatuddarain Mosque in Kotakusuma village by using three informants to examine the expression of the meaning of costs in the Prophet's Mawlid tradition. This research was conducted because it wanted to provide knowledge to the wider community that accounting is not only about a company but also has many fields. This research uses qualitative methods with a phenomenological research approach. The results showed that the meaning of cost in the tradition of the Prophet's Mawlid has a meaning as a means of unity and commitment for Muslims. The cost of celebrating the Prophet's Mawlid in Kotakusuma Village is a symbol of sacrifice, togetherness, and concern for the people. According to this research, the cost of Mawlid Nabi in Kotakusuma Village is not only a financial aspect but also a manifestation of deep values. And financial contribution is not only the fulfillment of the needs of the event but a tangible manifestation of the appreciation of these values.
Analisis Sistem Akuntansi Keuangan Daerah Pada Badan Pengelolaan Keuangan Dan Aset Daerah (BPKAD) Kabupaten Sarolangun Iskandar Sam; Misni Erwati; Muhammad Febriansyah
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): 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.v3i2.2257

Abstract

This research aims to analyze the regional financial accounting system at the Sarolangun district regional financial and asset management agency office. This research lasted for 3 months. This research is qualitative research, while the data sources used in this research consist of secondary data sourced from information at the research site, scientific journals and books related to the research object and primary data obtained directly from respondents or those who are sample in this study. Data analysis in this research used the Miles & Huberman Interactive analysis technique. The results of this research show that in carrying out the main tasks and functions in the field of effective, accurate and transparent regional financial management, the Regional Financial & Asset Management Agency uses the SIMDA Finance Application and Microsoft Excel which helps manage regional government financial data. The implementation of the regional financial accounting system at BPKAD Sarolangun Regency is in accordance with Minister of Home Affairs Regulation Number 70 of 2019 concerning Regional Government Information Systems Articles 2 and 20. Preparation of BPKAD Sarolangun Regency Financial Reports consisting of: 1) Budget Realization Report, 2) Operational Report 3) Balance Sheet , 4) Equity Change Report 5) Cash Flow Report and 6) Notes to Financial Reports where the format and description of estimates have been classified in accordance with Government Regulation Number 71 of 2010 concerning Government Accounting Standards (PSAP 01) and Minister of Home Affairs Regulation Number 64 of 2013 Concerning the Implementation of Accrual-Based Government Accounting Standards in Regional Governments.

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