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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 Kualitas Pelayanan Pengguna KIS Pada Pusat Kesehatan Masyarakan (Puskesmas) Di Beberapa Kabupaten Bogor Putri Nurlailia Agustina; Sonny Fransisco Siboro; Syalum Fajrin; Anatassya Sagita Oktaviola
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.v3i3.2642

Abstract

Quality of service is a focus on meeting customer expectations. Customer satisfaction is the primary goal of quality service. BPJS Health is a body that moves in the field of social security of Health. The aim of this study is to analyze the quality of BPJS health services in the puskesmas. Quality of service is physical proof, reliability, responsiveness, assurance and certainty, and empathy. This research is a descriptive method and a quantitative method. Data collection is carried out by dissemination of questionnaires to respondents, websites from various related sources. Sampling method is purposive sampling. Research results show that physical evidence, reliability, responsiveness, assurance and certainty, and empathy have a good percentage. However, this research suggests that the quality of service should be further improved by not distinguishing patients with BPJS or cash, implementing services according to health standards, improving hygiene at the practice, comfort especially for the elderly, providing information in detail and clearly, enhancing cooperation with hospitals so that more medical personnel, a friendly and polite attitude to be observed. Factors contributing to the low quality of services include lack of human resources and facilities, as well as lack of coordination between primary and higher levels of health care. This research provides important insights for improving the quality of health services in Puskesmas, especially for users of KIS in Bogor District.
Dampak Penerapan Akuntansi Forensik Dan Audit Investigasi Serta Mengevaluasi Proses Pengungkapan Tindak Pidana Fraud Pengadaan Barang/Jasa Alya Syafikah Rani; Radina Amalia Maharani; 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.v3i3.2646

Abstract

As a result of the forensic accounting and investigative audit processes as well as procedures for detecting criminal acts related to the procurement of goods and services, fraud occurred related to community needs as follows: Procurement of goods and services. This usually happens in Indonesia. This research uses the Partial Least Squares (PLS) analysis technique and the SmartPLS 3.2.8 software testing tool. The results show that forensic accounting practices and investigative audit results influence the detection rate of fraud in the procurement of goods and services.
Analisis Laporan Keuangan Dan Strategi Pengelolaan Yang Efektif Pada UMKM Telur Gulung Nesa Mia Kaasandra; Nur Imroatus Sholikah; Annisa Trimur Fadila; Lufvi Selvia Febriabti; Eva Elysa Putri; Sri Rahayuningsih
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.v3i3.2671

Abstract

Financial reports are information records of an entity that can describe the performance of UMKM in running their business in an accounting period, so that they can make business decisions for business development. According to Prastowo (2015: 3) The purpose of financial reports is to provide information regarding financial position, performance and changes in financial position for Companies (UMKM) which is useful for a large number of users in making economic decisions. This research aims to analyze the financial management strategy which includes planning for disbursement funds implemented by the Egg Roll UMKM. The type of research used is a qualitative descriptive data analysis method. The data sources used are primary data and secondary data conducted through interviews and documentation. There are various strategies implemented by egg roll UMKM so that the business they start can develop and be successful, one of which is recording all financial transactions of their business so they can see the loss/profit from the sale of egg rolls
The Influence Of Leadership And Financial Compensation On Teacher Spirit Of Pujut 1 Junior High School Central Lombok Alfiatul Maulina; Saripudin Serif
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.v3i3.2672

Abstract

This study aims to determine the effect of leadership and financial compensation on teacher morale at SMP Negeri 1 Pujut, Central Lombok Regency. The type of research used in this study is causal associative research using a quantitated . The data collection method used is the census method. The population in this study were all teachers at SMP Negeri 1 Pujut, Central Lombok Regency, totaling 48 people. Data analysis using multiple linear regression analysis. The results of the study show that: 1. Leadership has a positive and significant effect on teacher morale at Pujut 1 Public Middle School, Central Lombok Regency. 2. Financial compensation has a positive and significant effect on teacher morale at Pujut 1 Public Middle School. The leadership coefficient value is greater, indicating that the influence of leadership is stronger on work morale.
Pengaruh Audit Internal Terhadap Penekanan Resiko Literature Review Artikel Terindeks Sinta Novita Dwiyanti; Nabila Ar Roihat; Rifki Nurul Hakim; Rachmat Agus Santoso
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.v3i3.2683

Abstract

In this qualitative study, it became clear that an evolution towards a higher level of risk-based auditing is absolutely necessary, if internal auditors are to play an important role in risk management. The implementation of effective risk management is the key to the success of a company. This article aims to provide a literature review related to the role of the internal auditor function in carrying out effective and efficient risk management. The explanation of this article can add to the literature related to the role of internal auditors in implementing corporate risk management and can assist company management in selecting internal auditors so that company goals can be achieved. Thus, the company can have an optimal level of risk according to the company's risk appetite. Internal auditors are also required to uphold the professional standards of internal audit in carrying out their duties so as to provide the best guarantee for the company.
Pengaruh Pelaksanaan Interprofessional Collaboration Practice dan Waktu Tunggu Pasien terhadap Kepuasan Melalui Kualitas Pelayanan : Studi pada Rumah Sakit Lavalette Malang Chamariyah Chamariyah; Sherly Nurwiyanti Anwar; Wasis Budiarto
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.v3i3.2748

Abstract

Sherly Nurwiyanti Anwar, 2024. The Effect of Implementing Interprofessional Collaboration Practice and Patient Waiting Time on Satisfaction Through the Service Quality (Study of Lavalette Hospital Malang), Wijaya Putra University Postgraduate Program. The type of research is explanatory, namely the level of explanation, namely how the variables studied will explain the object being studied through the data collected. The research approach used was quantitative, the research sample was 92 respondents. Data analysis uses SEM PLS analysis. The aims of this research are: 1) To describe the implementation of interprofessional collaboration practice, patient waiting time, service quality, and satisfaction at Lavalette Hospital Malang; 2) To test and analyze the influence of interprofessional collaboration practice on service quality at Lavalette Hospital Malang; 3) To test and analyze the effect of patient waiting time on the service quality at Lavalette Hospital Malang; 4) To test and analyze the effect of interprofessional collaboration practice on satisfaction at Lavalette Hospital Malang; 5) To test and analyze the influence of service quality on patient satisfaction at Lavalette Hospital Malang; 6) To test and analyze the effect of patient waiting time on satisfaction at Lavalette Hospital Malang; 7) To test and analyze the indirect effect of interprofessional collaboration practice on satisfaction at Lavalette Hospital Malang which is mediated by the service quality. The research results show that: 1) The implementation of interprofessional collaboration practice has a direct and significant positive effect on the quality of patient care with a path coefficient value of 0.565 and a p-value of 0.001; 2) Patient waiting time has a direct and significant positive effect on the quality of patient service with a path coefficient value of 0.346 and a p-value of 0.000; 3) The implementation of interprofessional collaboration practice has a direct and significant positive effect on patient satisfaction with a path coefficient value of 0.333 and a p-value of 0.001; 4) The quality of patient service has a direct and significant positive effect on patient satisfaction with a path coefficient value of 0.589 and a p-value of 0.000; 5) Patient waiting time has a positive but not significant direct effect on patient satisfaction with a path coefficient value of 0.060 and a p-value of 0.418; 6) The implementation of interprofessional collaboration practice has a significant positive indirect effect on patient satisfaction which is mediated by the quality of patient service with a path coefficient value of 0.333 and a p-value of 0.000; 7) Waiting time has a significant positive indirect effect on patient satisfaction which is mediated by the quality of patient service with a path coefficient value of 0.333 and a p-value of 0.000.
Analisis Penggunaan Mesin Electronic Data Capture (EDC) Pada Wajib Pajak Restoran Sebagai Upaya Mengoptimalkan Penerimaan Pajak Daerah di Kota Kupang Yusuf Frans Kartoma; Novi Theresia Kiak; Maria Indriyani Hewe Tiwu
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.v3i3.2753

Abstract

This research aims to explain the implementation of the policy on the use of Electronic Data Capture (EDC) machines among restaurant taxpayers in Kupang City and to explain the factors that hinder and obstruct the implementation process as well as the use of EDC machines as a payment transaction system for restaurant taxpayers in Kupang City. This study employs a descriptive qualitative approach by conducting interviews with informants from the Badan Pendapatan Daerah Kota Kupang, Bank NTT KCU Kupang, and restaurant taxpayers who have installed EDC machines. The research findings indicate that the policy on the use of Electronic Data Capture (EDC) faces several issues, both in the implementation process and in the use of EDC machines by restaurant taxpayers who have installed them. The lack of awareness, support, and readiness from restaurant taxpayers in terms of technical, administrative, and human resources aspects, as well as ineffective communication and coordination between Bapenda and Bank NTT towards taxpayers, are obstacles in the implementation process of EDC machines. From the perspective of EDC machine usage, technical problems with the machines, such as frequent errors, consumers' understanding level, the billing and tax payment system that is not yet fully digitized through the EDC machine system, the limitations of EDC machine features and services that do not yet meet the needs of restaurant taxpayers, and the human resource aspect of restaurant taxpayers who are not yet able to operate the EDC machines, constitute several non-technical factors that also hinder the use of EDC machines as a payment transaction system. Keywords: , , E
Pengaruh Infrastruktur Pedesaan Terhadap Produktivitas Pangan di Kecamatan Titehena Kabupaten Flores Timur Katharina Martha Apriliani Wenggol; Fransina W. Ballo; Maria Indriyani Hewe Tiwu
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.v3i3.2755

Abstract

This study aims to find out and explain the influence of rural infrastructure on food productivity in Titehena District, East Flores Regency. The type of research used by the researcher is quantitative research using primary data. The sampling technique used in this study is by using a questionnaire. The data analysis techniques used include validity tests, reliability tests, multiple regression analysis, instrument tests, and hypothesis tests using SPSS analysis tools. The results of this study show that the results of multiple regression testing, partially the accessibility infrastructure variable affects food productivity, the agricultural infrastructure variable affects food productivity, and simultaneously the accessibility infrastructure variable and the agricultural infrastructure variable simultaneously affect food productivity in Titehena District, East Flores Regency.
Tantangan Manejemen Pelatihan dalam Mengatasi Perbedaan Usia dan Ketersediaan Waktu di Kursus Pelatihan Komputer Alberto Sani Susanti; Anugrah Setiawan; Rista Triwani; Yuni Naibaho; Astri Conia; Romi Anggun; Imelda Sari
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.v3i3.2757

Abstract

Research conducted at LKP ALBERTO found problems or challenges that included time and differences between the students, considering that the students had their own responsibilities. Starting from minors who are still attending formal school, or adults who are already working. Plus, the age difference creates different ways of thinking and understanding. The purpose of this research is to find out the challenges and how Alberto's LKP overcomes challenges so that we can propose suggestions or solutions for the LKP. The method used in this research is an interview method where we get direct views from the LKP on student instructors. The interview results show that effective time management is very important to achieve learning goals, but age differences can also influence the way participants understand and react to lesson material. These findings provide insight into how appropriate time management can increase the effectiveness of learning in LKP by taking into account the needs and characteristics of participants from various age ranges.
Peran Green Economy dalam Meningkatkan Aspek Kesejahteraan Sosial Masyarakat (Studi Literatur) Novita Rahmawati; I.Ketut Bayangkara
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.v3i3.2758

Abstract

Stochastic Frontier Approach (SFA) is a technique of measuring the level of efficiency with a This study aims to review the role of green economy in improving people's social welfare. Green economy is defined as a sustainable and environmentally friendly economic model that balances economic, environmental, and social aspects. Social welfare is measured by various indicators, such as health, education, income, and security. Based on the literature review, the green economy has the potential to improve social welfare through various mechanisms, including: green job creation, poverty reduction, improved health, improved education quality, improved security. This research also discusses some of the challenges and opportunities in implementing the green economy to improve social welfare. In conclusion, the green economy has significant potential to improve people's social welfare. Effective green economy implementation requires collaborative efforts from various stakeholders, including the government, private sector and civil society.

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