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<![CDATA[Analisis Akuntabilitas dan Transparansi Laporan Keuangan pada Kelurahan Gundaling II Kecamatan Berastagi Kabupaten KARO ]]>
<![CDATA[Ummu Huzaifah Br Purba]]>;
<![CDATA[Nurlaila Nurlaila]]>
<![CDATA[ Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Universitas 45 Surabaya ]]>
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DOI: 10.30640/inisiatif.v3i2.2259
<![CDATA[This research aims to analyze the level of accountability and transparency in the financial reports of Gundaling II Subdistrict and identify practices that influence community involvement in the supervision and use of public funds. Qualitative research methods are used by collecting data through analysis of financial reports, interviews with related parties, and direct observation of the financial management process. The results of the analysis show that although financial reports have generally been prepared well, there are still several areas where aspects of accountability and transparency need to be improved. These findings highlight the need to improve financial management procedures, use technology to improve transparency, and expand public participation in financial oversight. The implication of this research is the importance of implementing more transparent and accountable practices in local government financial management in order to increase community involvement and trust in the use of public funds.]]>
<![CDATA[Pengaruh Kepadatan Penduduk Terhadap Produk Domestik Regional Bruto (PDRB) Per Kapita Provinsi Jawa Barat Tahun 2022 ]]>
<![CDATA[Tengku Abdillah Azis]]>;
<![CDATA[Andreas Sito Saputra]]>;
<![CDATA[Salma Nur Azkiya]]>;
<![CDATA[Carissa Windiati]]>
<![CDATA[ Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Universitas 45 Surabaya ]]>
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DOI: 10.30640/inisiatif.v3i2.2265
<![CDATA[This study delves into the correlation between population density and Gross Regional Domestic Product (GRDP) in West Java Province during 2022. Employing a quantitative approach, the analysis utilizes pertinent statistical data from the West Java Province Central Statistics Agency. Employing a descriptive correlational design, this research employs a simple linear regression method to scrutinize the relationship between population density and GRDP. The analysis findings reveal a feeble connection between population density and GRDP, with population density exerting a mere 2.7% influence on GRDP. These findings underscore the role of other factors such as Human Resources (HR), Natural Resources (NR), and regional topography in determining the GRDP level of a region.]]>
<![CDATA[Pengaruh Modal Usaha, Lokasi Usaha, Lama Usaha dan Teknologi Informasi terhadap Pendapatan Thrift Shop di Kota Surakarta ]]>
<![CDATA[Alfrida Sekar Ayuningtyas]]>;
<![CDATA[Arif Farida]]>;
<![CDATA[Era Trianita Saputra]]>
<![CDATA[ Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Universitas 45 Surabaya ]]>
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DOI: 10.30640/inisiatif.v3i2.2268
<![CDATA[This study aims to analyze the influence of business capital, business location, length of business and information technology on thrift shop income in the city of Surakarta. This research uses quantitative methods and data collection methods through questionnaires. Sampling used a purposive sampling technique with a sample size of 97 respondents determined using the lemeshow formula. Data analysis techniques use data quality testing methods, classical assumption testing, multiple linear regression testing and hypothesis testing. Based on the results of the analysis, it proves that business capital, business location, length of business and information technology have a significant influence on thrift shop income in the city of Surakarta.]]>
<![CDATA[Pengaruh Pembiayaan qard Al-Hasan BWM Alpen Barokah Mandiri terhadap Peningkatan Perekonomian Masyarakat Pragaan Sumenep ]]>
<![CDATA[Kholilur Rahman]]>;
<![CDATA[Khotamar Rosid]]>
<![CDATA[ Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Universitas 45 Surabaya ]]>
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DOI: 10.30640/inisiatif.v3i2.2277
<![CDATA[This study aims to determine whether there is an effect of financing qard{ al-h{asan BWM Alpen Barokah Mandiri on improving the economy of the community Pragaan Sumenep. to know how much the influence of qard{ al-h{asan financing on the community's economy. This study aims to determine whether there is an effect of financing qard{ al-h{asan BWM Alpen Barokah Mandiri on improving the economy of the community Pragaan Sumenep. to know how much the influence of qard{ al-h{asan financing on the community's economy. This research uses a quantitative approach with simple linear regression analysis techniques. The type of data used is primary data obtained through distributing questionnaires. The sample of this study were 138 customers. The results of the study show that qard{ al-h{asan BWM Alpen Barokah Mandiri has a positive and significant effect on Employee Performance improving the economy of the community.]]>
<![CDATA[Analisis Penentuan Harga Pokok Produksi dengan Metode Full Costing dan Variabel Costing Sebagai Dasar Penentuan Harga Jual pada Toko Imelda Bakery ]]>
<![CDATA[Albertini Noveritas Putri Darabogar]]>;
<![CDATA[Henrikus Herdi]]>;
<![CDATA[Siktania Maria Diliana]]>
<![CDATA[ Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Universitas 45 Surabaya ]]>
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DOI: 10.30640/inisiatif.v3i2.2282
<![CDATA[This research aims to determine the determination of product selling prices using a full costing and variable costing approach at the Imelda bakery shop. The data sources used in this research are primary data and secondary data. Primary data in this research is from interviews, and secondary data in this research is from financial report data. Data collection techniques used in this research were observation, interviews and documentation. The data analysis technique used in this research, namely quantitative descriptive analysis, is used to explain calculations using the full costing method and variable costing in determining the cost of production and then this information will be used as a basis for determining product selling prices. The results of the research show that the calculations use the method full costing produces higher production value compared to using the variable costing method. This is because the full costing method includes all costs, both fixed and variable, in the calculation of the cost of production, whereas the variable costing method does not include all types of costs, only variable costs.]]>
<![CDATA[Pengaruh Penerapan Prinsip-Prinsip Good Government Governance terhadap Kinerja Pegawai Bidang Keuangan: (Studi pada Pemerintah Daerah Kota Bandar Lampung) ]]>
<![CDATA[Ashabul Maimanah]]>;
<![CDATA[Nurdiono Nurdiono]]>
<![CDATA[ Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Universitas 45 Surabaya ]]>
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DOI: 10.30640/inisiatif.v3i2.2283
<![CDATA[The background to this research was to determine the effect of implementing the principles of good government governance on the performance of employees in the financial sector. The study was conducted at the Regional Government of Bandar Lampung City. The research approach used in this research is a quantitative approach. The data source for this research is respondent data obtained directly based on a questionnaire. The results of data analysis show that the application of good government governance principles has an effect on the performance of financial sector employees.]]>
<![CDATA[Pengaruh Hedonic Shopping Motivation Dan Penggunaan Paylater Terhadap Impulse Buying Pada Pengguna E- Commerce Shopee (Studi Kasus Generasi Z Di Kota Jambi) ]]>
<![CDATA[M. Gunawan]]>
<![CDATA[ Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Universitas 45 Surabaya ]]>
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DOI: 10.30640/inisiatif.v3i2.2290
<![CDATA[The current internet users are predominantly dominated by Generation Z, attributed to their openness in embracing various technological changes, thereby making them more receptive to innovations and technological advancements. This research was conducted to obtain an overview of Hedonic Shopping Motivation and the Use of Paylater on Impulse Buying among Generation Z Shopee e-commerce users in Jambi City, as well as to determine the extent of the influence of each independent variable on the dependent variable both simultaneously and partially. The data collection technique employed was an online questionnaire distributed via Google Forms. The sample used in the study consisted of 100 respondents selected through purposive sampling method. The analytical method used was multiple regression. The research findings indicate that there is an influence of Hedonic Shopping Motivation and the Use of Paylater as independent variables on Impulse Buying as the dependent variable. The Hedonic Shopping Motivation variable was found to have the greatest influence at 48.49 percent.]]>
<![CDATA[Pengaruh Live Streaming Dan Diskon Terhadap Minat Beli Konsumen Shopee Pada Mahasiswa Universitas Jambi ]]>
<![CDATA[Ilham Ramadhan]]>
<![CDATA[ Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Universitas 45 Surabaya ]]>
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DOI: 10.30640/inisiatif.v3i2.2291
<![CDATA[The fierce business competition in the shopee requires sellers to undertake promotional strategies that can attract consumer interest in buying their products. Therefore, this study was conducted to analyse the impact of live streaming and discounts on purchasing interest in Jambi University students. By using the method of causal quantitative research it is possible to know how the influence of live streaming and discount variables as independent variables on the purchasing interest variable as dependent variables. Out of a total of 30,988 students as a population, only 100 Jambi University students were taken as samples. The data collected through the questionnaire is then analyzed using the evaluation of the measurement model (outer model), the assessment of the structural model (inner model), and the test of the hypothesis. Later from the results of the research it was found that partially live streaming has an influence on buying interest, so with Discount which partially also has an impact on purchasing interest, and simultaneously live streaming and Discount can affect Shopee consumer buying interest in Jambi University Students.]]>
<![CDATA[Pengaruh Pergantian Auditor, Reputasi KAP, Opini Audit, Komite Audit dan Ukuran Perusahaan terhadap Audit Delay ]]>
<![CDATA[Putri Rahmadhanni]]>;
<![CDATA[Agustiawan Agustiawan]]>;
<![CDATA[Muhammad Ahyaruddin]]>
<![CDATA[ Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Universitas 45 Surabaya ]]>
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DOI: 10.30640/inisiatif.v3i2.2296
<![CDATA[This study aims to examine the effect of auditor turnover, KAP reputation, audit opinion, audit committee and company size on audit delay. The research method used is quantitative. The total population in this study is 226 industrial sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sampling method uses purposive sampling techniques, so that the number of samples is obtained as many as 91 companies. The data analysis technique uses multiple linear regression analysis equations with the SPSS program. The results of this study show that changing auditors has a positive ang insignificant effect on auit delay, KAP reputation and audit committee have a significant negative effect on audit delay, audit opinion has an insignificant negative effect on audit delay, while company size has a significant positive effect on audit delay.]]>
<![CDATA[Pengaruh Akuntansi Pertangggungjawaban terhadap Penilaian Kinerja pada KSP Kopdit Plelu Meluk Wolokoli ]]>
<![CDATA[Kristina Nafatri Ratna Desi]]>
<![CDATA[ Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Universitas 45 Surabaya ]]>
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DOI: 10.30640/inisiatif.v3i2.2297
<![CDATA[The aim of this research is to find out and analyze the description of the implementation of responsibility accounting, performance assessment and the influence of responsibility accounting on performance assessment at KSP Kopdit Plelu Meluk Wolokoli. This type of research is quantitative descriptive. The population of this study was 30 employees who worked at KSP Kopdit Plelu Meluk and the sampling technique used a saturated sampling technique. The number of respondents in this study was 30 employees. Instrument reliability tests include validity and reliability tests, classical assumption tests include normality tests, heteroscedasticity tests. The data analysis technique uses simple linear regression analysis with hypothesis testing (t test). The results of this research show that Responsibility Accounting (X) has no effect on the Performance Assessment variable (Y).]]>
