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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 Struktur Kinerja dan Konsep Keunggulan Komparatif Industri Melinda Wirastiti; Aditya Arga Widhyasa; Muhammad Yasin
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.v3i3.2562

Abstract

Industry is a crucial sector in a country's economy because it contributes significantly to economic growth, job creation and social welfare. This article aims to analyze the structure of industrial performance and the concept of comparative advantage in Indonesia. The industry performance structure is evaluated based on allocative efficiency, technical efficiency, inflation effects, equality, technological progress, product quality, employment opportunities and profits. The concept of comparative advantage explains that a country gains advantages by specializing in the production and export of goods or services that have relatively lower production costs compared to other countries. This analysis focuses on various factors that influence industry performance, such as the number and size of companies, level of product differentiation, market entry and exit barriers, government policies, macroeconomic conditions, technological developments, and globalization. By implementing comparative advantage strategies, such as production efficiency, developing workforce skills, and improving infrastructure, it is hoped that it can increase the competitiveness of Indonesian industry in the global market. This article provides strategic recommendations to improve the performance and competitiveness of Indonesian industry, including the importance of specialization, increased market access, and industrial collaboration.
Pengaruh Financial Stability, Nature Of Industry, Dan Change In Auditor Terhadap Financial Statements Fraud Inday Hardika; Najwa Balqis; 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.v3i3.2565

Abstract

Fraud is an illegal activity that harms the company and benefits the perpetrator. According to the understanding of many experts, fraud refers to intentional misrepresentation for a specific purpose. Original research or studies on important scientific research or topics. Basic research or research activities involve verifying ideas and facts that show relationships or influences between variables. This article examines the factors that influence Financial Statements Fraud: Financial Stability, Nature of Industry, and Change in Auditors, which is a study of investigative audit literature. The purpose of writing this article is to create a hypothesis that will be used in further research regarding the influence between variables. The findings from this literature review are: 1) Financial Stability influences Financial Statements Fraud, 2) Nature of Industry influences Financial Statements Fraud, and 3) Change in Auditor influences Financial Statements Fraud.
Pengaruh Pengembangan Sumber Daya Manusia dan Motivasi terhadap Kinerja Karyawan Golden Tulip Springhill Cucun Sundari Putri; Desmon Desmon; Armalia Reny WA
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.v3i2.2579

Abstract

The quality of a good lodging place or hotel will not be separated from the optimal performance of employees. This is in line with the increasing business development causing competition between economic actors in the hospitality sector to be tighter, so to be able to compete companies must pay attention to quality in the field of HR, in order to improve the development of employee performance and optimize all aspects and motivate employees related to company activities. Human resource development is needed so that the level of performance in employees is more creative and innovative. The type of data used in this study is quantitative data collected in the form of respondents' opinions, attitudes, experiences, and other characteristics. When used to determine certain samples and populations, quantitative research techniques can be considered as positivism-based research methodologies based on the results of t tests of human resource development variables and motivation to produce t count greater than t table (1,997) and a Sig value of less than 0.05 This means that there is a partial influence on employee performance that the impact variable between human resource development and motivation has an effect significant to employee performance. As a result, the hypothesis in this study is that together human resource development and motivation have an influence on employee performance.
Analisis Pengaruh Depresiasi Rupiah Terhadap Dolar Amerika Serikat Pada Bidang Ekspor Dan Impor Ahmad Ardian Ari Sandi; Dinda Bharotut Taqiyah; Mohammad Harun Rifai; Rizky Yus Setiawan; Rizqi Trisnaningtyas; Agus Eko Sujianto
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.v3i3.2580

Abstract

This study aims to analyze the effect of the depreciation of the Rupiah exchange rate against the US Dollar in the context of export and import activities in Indonesia. The research method used is a desk study, which involves collecting and analyzing data from various literatures, journals, and other academic sources. The results show that Rupiah depreciation has a significant impact on export and import activities. Rupiah depreciation tends to increase the competitiveness of Indonesian export products in the international market due to relatively cheaper prices in foreign currency. Conversely, imports become more expensive, which may reduce the volume of imported goods and services. This study also identifies other factors that affect the impact of depreciation, such as demand elasticity, production cost structure, and government policies. The conclusion of this study is that Rupiah depreciation has complex impacts that need to be properly managed through appropriate economic policies to maximize the benefits for the Indonesian economy.
Peran dan Upaya Pemerintah terhadap Kepatuhan Wajib Pajak Astrid Calista Saraswati Sejahtera; Nouval Dwi Bhara Daksa; Dean Power Saragih; Nanjelina Adinda Fazya; Dimas Herdian Nugrahimsyah
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.v3i3.2582

Abstract

Tax is one of the main sources of state income. We already know that taxpayer compliance is required to fulfill the tax itself. Then, to maintain a balanced level of taxpayer compliance in paying taxes, the government's role is needed to guarantee legal certainty so that it can fulfill other aspects such as expediency and justice. This is where the role of the government can be seen from the efforts taken to fulfill this. The purpose of this article is to answer and understand the role and efforts of the government towards taxpayer compliance. This article was prepared using a descriptive study and that is the study method through norms, applicable laws and regulations, journals or other sources. Apart from being descriptive, this article was prepared using searches through document and literature studies.
Strategi Pengembangan Jangka Panjang Pada Koperasi Konsumen Karyawan Eccindo Indonesia Untuk Meningkatkan Kesejahteraan Anggota Atika Muhfida Hanum; Kafidin Muzakki; Aida Fitria
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.v3i3.2587

Abstract

This research discusses the long-term development strategy of the Eccindo Indonesia Employee Consumer Cooperative to improve member welfare through qualitative methods by means of interviews and surveys with employees and members of the Eccindo Indonesia Employee Consumer Cooperative. The analysis techniques used by researchers are SWOT and Porter's Five Forces Analysis. The aim of this research is to find out the long-term development strategy of the Eccindo Indonesia employee consumer cooperative to improve the welfare of members. It is hoped that the research findings will contribute to readers' understanding of the development of employee consumer cooperatives, as well as serve as a guide for efforts to improve members' welfare through long-term, sustainable strategies.
Analisis Efesiensi Strategi Manajemen Resiko Keuangan Terhadap Produk Asuransi Umum (Unit Syariah) Pada Pt Bumida Cabang Medan Sri Ramadhani; Nuri Aslami; Ella Sri Wahyu Ningsih
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.v3i3.2598

Abstract

This research aims to determine the Efficiency Analysis of Financial Risk Management Strategies for General Insurance Products (Sharia Units) at PT Bumida Medan Branch. In this research the research approach used is qualitative descriptive. Data collection was carried out using literature studies, namely theoretical studies, references and literature. other scientific research, the data analysis technique used in this research uses the Miles and Huberman model. The results of this research are the underwriter's way of minimizing the risks often faced by PT BUMIDA Medan branch in the service activities provided is by ensuring the objects that must be insured, the benefits What can be obtained if the implementation of risk management is carried out well and effectively to prevent failure so that profits can be increased or at least the company's losses are not too large. The aim of financial management is to maximize profits or profits and minimize costs in order to obtain a maximum return on decisions, in explaining the company towards development and running the company, the obstacles in risk management are 1) candidate morale. 2) honesty of insurance company marketing.
Analisis Promosi pada Aplikasi Layanan Pesan Antar Makanan terhadap Perilaku Konsumen Silmi Asy-Syifaa; Maula Diah Liani; Melvin Christian Abimanyu; Elsya Rahmalia Hidayat; Hana Alifah Putri; Nabila Yusuf; Rama Wijaya Abdul Rozak
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.v3i3.2610

Abstract

This study aims to analyze the impact of promotions on food delivery service applications on consumer behavior. The focus of the research is on the use of the GoFood feature in the Gojek application. The method used is descriptive quantitative, by collecting data through a questionnaire (questionnaire) given to 115 GoFood service users. This questionnaire includes questions about how consumer behavior patterns are related to the promotions provided. The results of this study are that most consumers feel benefited and promotions direct their behavior in a positive direction. A small proportion of consumers feel that promotions direct their behavior in a negative direction. As for certain users, the use of promotional features does not really affect the emergence of positive or negative behavior patterns.
Pengaruh Literasi Keuangan, Inklusi Keuangan Dan Pengelolaan Keuangan Terhadap Kinerja Dan Keberlangsungan Teknologi Keuangan Sebagai Variabel Moderasi Uci Asyifa; Deni Dermawati
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.v3i3.2615

Abstract

A superior performance in sustainable business can be realized if there are efforts in determining strategy. DKI Jakarta is one of the provinces with a large number of UMKM which has great opportunities to improve the Indonesian economy. This research was conducted to analyze the influence of financial literacy, financial inclusion and financial management on business performance and sustainability with financial technology as a moderating variable. This research is a quantitative research with a sample of 75 UMKM which were then analyzed using the Partical Least Square (PLS) approach. The results conclude that Financial Inclusion has an influence on Business Sustainability, Financial Management has an influence on the performance of UMKM and Financial Management has a positive and significant influence on the Business Sustainability of UMKM.
Peran Lembaga Keuangan Mikro Syariah dalam Pengentasan Kemiskinan di Indonesia Ayu Fitriana; Muna Sofiana; Siti Nahdiatun Nisa’; Satria Putra Arsibal; Novi Khoiriawati
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.v3i3.2618

Abstract

The role of Micro Sharia Financial Institutions in overcoming poverty in Indonesia is needed through the financial services that have been provided. Indonesia has been intensively trying to overcome poverty because one of the main goals of national development is to reduce and even eliminate poverty. In March 2023 the number of poor people in Indonesia has decreased to 25.90 million people. The purpose of this research is to describe the role of Sharia Microfinance Institutions in alleviating poverty in Indonesia. This research uses a descriptive qualitative approach research method with secondary data obtained from books, journals, and data sources related to the study under study. The results of this study found that Micro Sharia Financial Institutions in the form of BMT (Baitul Maal wat Tamwil) have a very large role in poverty alleviation in Indonesia. Capital from BMT will be channeled to small communities so as to open up opportunities in creating jobs and alleviating poverty.

Page 21 of 37 | Total Record : 364

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