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INDONESIA
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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Analisa Laporan Keuangan Nasabah dan Peranannya dalam Pemberian Kredit pada PT Bank Rakyat Indonesia (Persero) Tbk Unit Lubuk Begalung Padang Bennyman Ilham Dani Isni; Febryandhie Ananda
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.v3i2.2298

Abstract

Financial reports have a dual role as a guide for customers in preparing financial reports and as a source of inspiration for BRI's credit department. Analysis of customer financial reports, supported by financial reports, becomes an integral part of the credit process. Research involves credit monitoring procedures and analysis of customer financial reports. Case studies on Toko Rhio Yudha Gama and Toko Dikcy Oksani Junaidi show positive results in liquidity, solvency and profitability, validating their suitability for obtaining credit with low risk. Analysis of financial ratios, such as current ratio, quick ratio, debt to total asset ratio, and return on equity, provide a satisfactory performance picture. The research conclusion confirms that credit assessment based on analysis of financial statements and profit and loss has great significance. Financial ratios are the main indicator, reflecting whether a customer is worthy of receiving a loan. In addition, BRI Bank determines the loan nominal using Repayment Capacity, which is the customer's repayment capacity of 50% of the net profit in the profit and loss statement.
Implementasi Design Thinking Dalam Membangun Rancangan Ide Inovasi Model Bisnis Borneo Box: Aplikasi Distribusi Produk Pertanian Khusus Daerah Kalimantan Timur Sherlinda Fadhillah Tanjung
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.v3i2.2332

Abstract

Indonesia is one of the second largest agricultural countries after China, which is well known throughout the world. However, the facts that occur in the field are not like that, in fact Indonesia still depends on other countries to meet domestic food needs. So, to overcome this problem, a draft idea for an innovative business model for agricultural product distribution applications was created that focuses on the East Kalimantan region, namely Borneo Box. This research aims to realize and find solutions to problems that occur by applying the Design Thinking method as a tool to solve problems. The results of research involving 38 respondents show that the Borneo Box application is the right solution to solve the problem of the unavailability of agricultural product distribution applications specifically for the East Kalimantan region.
Menilai Kinerja Keuangan Dengan Analisis Rasio Likuiditas Pada PT Bank Negara Indonesia Pada Tahun 2019-2020 Nur Anis Machfudloh; Afrixson Leonardo Alexzander; Renny Oktafia
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.v3i2.2346

Abstract

Banking is an industry in the financial sector which can be interpreted as the backbone of the economic and financial system in Indonesia as well as being a channel of funds to the community in order to achieve equitable development, and to assess the financial performance of a bank you can look at its financial reports as an indicator. Financial reports are transactions in and out of banking with monetary and economic value which are recorded in a report. The aim of this research is to analyze the increase or decrease in Bank Negara Indonesia's financial reports for the 2020 period using descriptive and quantitative methods using the liquidity ratio method as a measuring tool. The results of research on liquidity ratios at Bank BNI for the 2019-2020 period show that BNI's CR calculations in 2019 and 2020 are below the ideal standard (100% or 1:1), but not below the minimum standard (80% or 0.8 :1)2. In 2019 and 2020, BNI's CR value cannot be considered to have a poor level of liquidity. BNI's QR value in 2019 was 10.0% and in 2020 it was 10.1%. Ideally, QR is 100% or 1:1, and the minimum is 80% or 0.8:1. If the QR is below the predetermined standard, then the level of liquidity is considered to be poor. In 2019, BNI's LDR value was 89.0%, which is below the ideal standard (94.75%). In 2020, BNI's LDR value was 79.5%, which is lower than the minimum standard (93.75% - 97.50%) and the ideal standard (94.75%). Based on this data, BNI's liquidity level in 2019 and 2020 is limited and cannot be considered good.
Upaya Pemerintah Desa Dalam Meningkatkan Pemberdayaan Ekonomi Masyarakat Nelayan Desa Nen Bura Kecamatan Doreng Kabupaten Sikka Fransiskus Hendro; Mohammad Taufik Arifin; Mohammad Amir
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.v3i2.2361

Abstract

."Village Government Efforts to Increase the Economic Empowerment of the Fishing Community of Nen Bura Village, Sikka Regency". Thesis. Maumere: Faculty of Social Sciences and Humanities Education IKIP Muhammadiyah Maumere, 2023. The aim of this research is to determine the village government's efforts to improve the economy of the fishing community in Nenbura village, Doreng sub-district, Sikka district AND the village government's obstacles in improving the economy of the fishing community in Nen Bura village, Doreng sub-district, Sikka district. In this research the method used is descriptive qualitative, with techniques collecting observation data, interviews and documentation. The data analysis techniques used are data reduction, data display and conclusion drawing. with the results of research on government efforts to empower fishing communities in Nen Bura Village. The government in Nen Bura village has effectively carried out its duties as government, especially in collaboration with the Department of Fisheries and Maritime Affairs, where the government has provided sufficient assistance to the fishing community in Nen Bura Village, such as machines, boats and fishing nets, but not all fishing communities receive this assistance. Obstacles to Government Efforts in Empowering Fisher Community Budget limitations are one of the important factors in implementing the empowerment program in Nen Bura Village. Because the budget is a driving factor for the smooth running of all elements of government institutions. Budget limitations are a fundamental problem or the empowerment program cannot run well and does not meet the needs of fishermen. So the government is still trying as hard as possible to prepare the needs so that the empowerment implementation program can run well.
Pengaruh Capital Intensity, Persistensi Laba dan Risiko Litigasi terhadap Konservatisme Akuntansi pada Perusahaan di Bidang Kesehatan yang Terdaftar di Bursa Efek Indonesia Adinda Octaviani; Suwarno Suwarno
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.v3i2.2362

Abstract

This study aims to analyze the effect of capital intensity, earnings persistence and litigation risk on accounting conservatism. The research population consists of companies in the health sector listed on the Indonesia Stock Exchange in 2020-2022. With the purposive sampling method, a sample of 16 companies or 48 observation data was obtained. The analysis method used is multiple linear regression analysis using the SPSS Statistics 25 program. The results of this study indicate that the capital intensity variable and litigation risk have no effect on accounting conservatism. Meanwhile, earnings persistence affects accounting conservatism.
Pengaruh Kualitas Produk, Citra Merek dan Harga terhadap Keputusan Pembelian Nova Ardiyansyah; Suryari Purnama
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.v3i2.2374

Abstract

This research examines and analyzes the influence of product quality, brand image, price simultaneously and partially on purchasing decisions. The research approach used in this research is quantitative research. The sample selection criteria in this study were aged 17-28 years who had purchased packaged tea (Tea Pucuk and Teh Botol) during the last 6 months in the West Jakarta area. The questionnaires collected were 160 respondents, the data was then processed using the multiple linear regression method. Based on the results of the analysis, it is known that the variables product quality, brand image, price simultaneously have a positive effect on purchasing decisions. Partially, the variables product quality, brand image, price have a positive influence on purchasing decisions.
Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) dalam Penyusunan Laporan Keuangan pada Toko Sinar Berkah Kabupaten Deli Serdang Angga Laksana; Sugianto Sugianto; Rahmat Daim Harahap
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.v3i2.2378

Abstract

This research aims to analyze the suitability of financial reports based on the application of accounting based on SAK EMKM at the UKM Toko Sinar Berkah Deli Serdang Regency located on Jl. No. 1 defense 5, Hamlet 6, Laut Dendang Village, Deli Serdang Regency, North Sumatra. This research was conducted using qualitative methods with a descriptive approach and the application of recording financial reports based on SAK EMKM using primary and secondary data taken from Toko Sinar Berkah, Deli Serdang Regency. The data collection technique in this research uses interview techniques and the analysis techniques used are data reduction, data presentation and drawing conclusions. Based on data analysis, the research results show that the owner of Sinar Berkah Shop does not understand SAK-EMKM. Toko Sinar Berkah Deli Serdang Regency has implemented accounting but the recording of financial reports is still done manually and is very simple and its implementation does not follow the provisions in SAK EMKM. The financial report prepared by Toko Sinar Berkah, Deli Serdang Regency is only in the form of a profit and loss report, while the financial position report and notes to the financial report have not been implemented. The Profit and Loss Report is also not in accordance with SAK-EMKM.
Analisis Tingkat Kepatuhan Wajib Pajak dalam Pembayaran Pajak UMKM di Kabupaten Sikka Maria Stefania Daya Goran
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.v3i2.2380

Abstract

This research aims to determine the level of taxpayer compliance in paying MSME taxes in Sikka Regency. This research uses quantitative descriptive research methods. Data was obtained by conducting interviews and documentation. The data analysis technique used is quantitative descriptive data analysis technique. The results of this research show that the level of compliance of MSME taxpayers in 2021 - 2023 in 3 (three) consecutive years has experienced low results in terms of percentage. The percentage of compliance level of MSME taxpayers in 2021 - 2023 is at the mastery level of 0 – 54% with a low standard score. because the achievement is below 54%. The level of MSME taxpayer compliance in 2021 – 2023 still cannot meet the target. This is due to a lack of knowledge about tax regulations, the service system for taxpayers is not satisfactory, there is a lack of awareness among MSME taxpayers in carrying out their obligations in paying taxes, and there is a lack of socialization or education provided to MSME taxpayers.
Analisis Swot Pada Bauran Pemasaran Syariah Guna Merumuskan Strategi Kompetitif Pada NU Mart Carenang Safari Safari; Moh. Mukhsin
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.v3i2.2385

Abstract

SWOT analysis will be used to analyze NU Mart's internal and external factors. NU Mart has many competitors so NU Mart sales are still low. The aim of this research is to formulate a competitive strategy for the sharia marketing mix using SWOT analysis. This research uses a qualitative research method with a case study type of research. The data collection technique uses interviews with key informants, namely the directors of NU Mart and observation by looking and observing directly at the research object. From the research results, it was found that the position of NU Mart was in quadrant 1 with coordinates at the point [1.55:0.67]. Quadrant 1 position is a condition that supports aggressive strategies. This quadrant 1 position also supports the S-O (Strength-Opportunity) strategy. S-O strategies that can be implemented by NU Mart include: (1) Creating various kinds of promotions such as discount promos for NU residents, buy package promos, buy one get one free promos, end of month discounts and other promotions, (2) Intensify promotions especially to local residents both offline and online. (3) Improve service quality. (4) Opening a new branch in another location within the same sub-district.
Pendapat Bagi Hasil Tabungan IB Muaamalat Prim Terhadap Tingkat Kepuasan Nasabah Wardatus Syarifah; Halimatus Saadah
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.v3i2.2386

Abstract

Sharia banking is basically a development of the concept of Islamic economics, especially in the financial sector, which was developed as a response from economic groups and Muslim banking practitioners in the form of accommodating pressure from various parties who want financial transaction services carried out in line with moral values ​​and principles. Islamic sharia. Based on the Basic Banking Law Number 7 of 1992, which was reaffirmed by the issuance of Republic of Indonesia Law Number 10 of 1998, the type of sharia banking is Bank Muamalat Indonesia (BMI). Based on Law no. 10 of 1998 concerning banking, what is meant by savings are deposits from which withdrawals can only be made according to certain agreed conditions. The profits obtained by savers with this scheme are in the form of prizes, the amount of which is in accordance with the policies of each Sharia Bank. Savers who want a higher investment can choose the iB Muamalat Prima savings type with a profit sharing scheme. The research focus includes: 1) What is the influence of IB Muamalat Prima savings on the level of customer satisfaction at BMI KCP Sumenep? 2) What influence does IB Muamalat Prima's savings have on the level of customer satisfaction at BMI KCP Sumenep? In this writing, research is used. This research uses a quantitative approach, where research with a quantitative approach is defined as research where the data is in the form of numbers, taken from the population or samples, data collection using research instruments and analysis using statistical techniques, and aims to test the hypotheses that have been determined. Meanwhile, the type of research used is causality research. This research uses a quantitative approach, namely using statistical data analysis, while its nature is causality, namely cause and effect between two variables using statistical techniques. This research comes to the conclusion 1) Partially, profit sharing income has a significant influence on the level of satisfaction of BMI Kcp customers. Sumenep, this is indicated by the significance value of the profit sharing income variable of 0.000 which is smaller than the α value (0.05). 2) profit sharing income has an influence on the level of satisfaction of BMI Kcp customers. Sumenep was 29.9%, while 70.1% was influenced by other variables outside this research.

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