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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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Faktor-Faktor Yang Mempengaruhi Ketidakpatuhan Masyarakat Dalam Melaporkan SPT Tahunan Wajib Pajak Orang Pribadi (Literature Riview) Achmad Wicaksono; Diana Sharfina; Siti Nur Syarif’ah
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.v3i2.2389

Abstract

The phenomenon of non-compliance in reporting annual tax notice has become a serious concern in the tax system. The study aims to identify and examine several factors that influence public non-compliance in reporting annual tax notice, compliance strategies and personal Annual reporting arrangements. Through the analysis of related literature, the study investigates the psychological, social, economic, and regulatory factors that potentially affect tax compliance. The findings of previous research, analysis of tax regulation, public perception of tax justice, income, educational level, and other factors are the main focus in exploring the aspects that affect non-compliance behaviour. The results show that public awareness in the personal Annual notice letter report remains low even though the ratio has increased. By understanding these factors, the author hopes to provide deeper knowledge to governments and relevant agencies in designing more effective strategies to improve tax compliance. Implications of this research include better policy development as well as more appropriate persuasive efforts to promote awareness and enforcement of tax systems to be efficient.
Pengaruh Social Media Marketing terhadap Keputusan Pembelian pada Platform Tiktok Shop : (Survei pada Mahasiswa Universitas Negeri Makassar Angkatan 2020-2023) Bunga Nurul Qalbi; Abdi Akbar Idris; Muhammad Ilham Wardhana Haeruddin
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.v3i2.2391

Abstract

This research investigates the influence of Social Media Marketing on Purchase Decisions on the TikTok Shop Platform for Makassar State University Students Class of 2020-2023. With a quantitative approach, primary data from 140 respondents was analyzed using descriptive methods, assumption testing, validity, reliability and simple linear regression. The results show that Social Media Marketing significantly influences Purchasing Decisions, with a p value = 0.01 < 0.05, a correlation coefficient of 0.741, and an R Square of 0.496, indicating an influence of 49.6%. The implications of this research support the hypothesis (H1) that Social Media Marketing has a positive and significant effect on Purchase Decisions on the TikTok Shop Platform for Makassar State University Students Class of 2020-2023.
Manajemen Sumber Daya Manusia Sekolah Dasar : Studi Kasus Mis Insan Ikhlas Islamic School Rismaja Putra
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.v1i4.2403

Abstract

The aim of the research is to determine the human resource management of the MIS Insan Ikhlas Islamic School Medan Elementary School. The type of research is qualitative with a qualitative descriptive approach. Data collection techniques use documentation, interviews and observation. Data analysis is carried out by organizing data, describing it into units, synthesizing it, arranging it into patterns, choosing what is important and what will be studied, and making conclusions that can be shared with others. There are three stages in data analysis, namely data reduction, data presentation, and verification. Research results: 1) Job description of human resource management for MIS Insan Ikhlas Islamic School, including: Principal as Educator, manager, administrator, supervisor, leader , innovator, and motivator; 2) Efforts to increase human resource competency; 3) Control of the human resources of MIS Insan Ikhlas Islamic School, both from the school, the management/foundation and the Education Department in order to improve the competency of elementary school teachers, including starting from the recruitment stage of qualified teaching staff candidates, providing personal coaching to teachers who experience difficulties during the learning process.
Pengaruh Harga dan Promosi terhadap Keputusan Pembelian Sepeda Motor Bekas di Showroom Kurnia Indah Maumere Maria Erliana; Antonius Philipus Kurniawan; Yosef Tonce
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.v3i2.2422

Abstract

This study aimed to (1) determine how much the Price and Promotion influence on Purchasing Desiciond for used motorbikes at Showroom Krnia Indah Motor Mamere (2) analyze the effect of price and promotion on purchasing decisions for used motorbikes and promotion and purchasing decision for used motorbikes at the Showroom Kurnia Indah Motor Maumere both partially and simltaneosly. The research population was Showroom Kurnia Indah Motor Maumere consumers, as many as 32 people. Due to limited poplation, then this research was conducted by cencus or saturated sampling. Data was collected throght questionnaires and analyzed using descriptive and statistic inferential methods, namely multiple linear regression Hypothesis testing was done throght the F and t-test. Based on descriptive analysis, it reveals that the Purchasing, Price and Promotion variables were categorized as good. The statistical results of thet-tests shows that partially the Price variable had a positive and significant effect on the Purchasing Decision variable. While promotion had a significant effect on Purchasing Decisions. The result of the f-test show that simltaneosly all independent variables, consisting of the Price variable (X1) and promotion variable (X2), had a significant effect on the Purchasing Decision variable. The result of the Determination analysis show that the two independent variables in this study were able to explain the fluctantion of Purchasing Decions by 45.5%.
Analisis Kinerja Humas pada Marketing Kegiatan Open House Politeknik Pariwisata Prima Internasional Yuke Hernawati; Joseph Aldo Irawan; Abdul Khalim; Moch. Rizky Najmuddin; Chondro Suryono
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.v3i2.2441

Abstract

In organizing an activity, of course, it requires the role of public relations as a connector of information to the community. Public relations from the Prima International Tourism Polytechnic made several efforts in socializing open house activities. Socialization both through digital content, e-brochures to visits to schools conventionally. Through a descriptive participative method and filling out questionnaires, random sampling was carried out and a total of 130 respondents were found. Assisted by field observation and documentation activities, data interpretation can be done more clearly and in detail. In some questionnaire questions found positive results and based on these results, it can be assessed the performance process of public relations that can exceed the expectations of management. There are several things that can still be improved in the future so that open house activities by the Prima International Tourism Polytechnic are more mature in the process of implementation.
Pengaruh Modal dan Investasi Teknologi terhadap Pertumbuhan Ekonomi Provinsi Nangroe Aceh Darusalam Setelah Dibelakukan Syariat Islam Safriadi M Yunus Aks
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.v3i2.2448

Abstract

The existence of the policy of the Government of the Republic of Indonesia, providing special autonomy to the Province of Nangroe Aceh Darussalam (NAD) through the concept of asymmetric decentralization, accompanied by the issuance of a law implementing Islamic Sharia in Aceh in a comprehensive manner, as well as opening up opportunities for the government and the people of Aceh Province to increase the rate of economic development which is based on religious values. The aim of this research is to analyze the influence of capital issued by the government and technology investment on the regional economic growth of Aceh province. The target population is districts/cities in Aceh Province, while the sample consists of 23 analysis units (5 cities and 18 districts). Secondary data is on a ratio scale, to measure research variables, namely; capital, technology investment and regional economic growth for the 2011 - 2020 period, sourced from the NAD Provincial Central Statistics Agency. Data analysis techniques use descriptive statistics and regression analysis to test research hypotheses. The research results show that, specifically and simultaneously, capital and technology investment have a significant influence on the regional economic growth of Aceh Province. Partially, capital and technology investment are determinants of regional economic growth in Aceh Province. These two variables have the effect of increasing regional economic growth. Provinces that have large capital and investment in quality and innovative technology will have an impact on high economic growth in Aceh Province. Thus, it indicates that in general the intensity of implementation of Islamic Sharia in Aceh province has provided a meaningful role for the capital sector and technology investment in increasing regional economic growth.
Pengaruh Ambiguitas Peran dan Beban Kerja Terhadap Kinerja Pegawai Pada Dinas Pekerjaan Umum (PU) Kabupaten Dompu Mustika Ratu; Ikbal Irawan; Amirul Mukminin
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i3.2471

Abstract

This research aims to determine the effect of role ambiguity and workload on employee performance at the Dompu Regency Umin Works (PU) Department. This type of research is associative with the research sample being 105 employees. Data collection techniques in this research were observation, questionnaires and questionnaires. The data analysis technique uses multiple linear regression analysis. The research results show that role ambiguity and workload partially have a significant influence on employee performance. Simultaneously, role ambiguity and workload also have a significant influence on employee performance at the Dompu Regency Public Works (PU) Department.
Analisis Penerapan Pajak Penghasilan Pasal 23 Atas Jasa pada PT. Store Send E-Logistic Indonesia Wahyu Widjayanti; Ayu Andrianie; Lince Afri Yenny; Dyah Palupi
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i3.2502

Abstract

This research was conducted at PT. Store Send E-Logistic Indonesia is a service company that provides comprehensive e-logistics solutions, starting from product management services in warehouses, online store management to the product delivery process to customers. The aim of this research is to determine and analyze the suitability of the application of PPh Article 23 in connection with the use of services at PT. Store Send E-Logistics Indonesia. The method used in this research is descriptive qualitative with primary data where direct observations and interviews were carried out with companies directly involved in managing PPh Article 23. The results of this research show that the company has carried out its Withholding, Deposit and Reporting obligations in accordance with tax regulations. especially law number 36 of 2008, although there were several errors caused by internal company parties.
Pengaruh Good Corporate Governance, Pengendalian Internal, dan Whistleblowing System terhadap Pencegahan Fraud Amelia Destiyana; Fitri Sabiyla Yassarah; Nera Marinda Machdar
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i3.2528

Abstract

Any research or scientific paper that aims to substantiate a hypothesis or phenomenon involving relationships between variables must make extensive use of relevant previous research. This article discusses how whistleblower programs, internal controls, and good corporate governance play a role in preventing fraud. This essay is an attempt to provide a foundation for theory about the interaction of factors that may influence future research. First, internal control influences fraud prevention. Second, the whistleblowing mechanism has an influence in preventing fraud. These are the three main conclusions of this research review study.
Pengaruh Modal, Teknologi, Tingkat Pendidikan Dan Jam Kerja Terhadap Pendapatan Umkm Di Kabupaten Sukoharjo Ade Fitria Sukma Ardini; Arif Nugroho Rachman
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i3.2544

Abstract

This study discusses the effect of capital, technology, education level, and working hours on the income of MSMEs in Sukoharjo Regency. The purpose of this study is to determine the significant influence of capital, technology, education level, working hours on MSME income. Then to find out the capital, technology, education level, and working hours have a simultaneous effect on the income of MSMEs in Sukoharjo Regency. The type of research used is qualitative research. The sample used was 100 respondents and the sampling technique used simple random sampling. Data collection techniques using questionnaires. Then the data were analyzed by classical assumption tests, multiple linear regression analysis, and hypothesis tests using IBM SPSS Statistics 26 software. Based on the results of the analysis, it can be concluded that the variables of capital, technology, education level, and working hours have a positive, significant and simultaneous effect on the income of MSMEs in Sukoharjo Regency.

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