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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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The Analysis of Wadiah Contract in Sharia Savings Products According to Islamic Economic Law Beri Tantoni; Evita Sri Hidayanti; Sri Setianingsih; Zaitun Qamariah
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.v3i3.2760

Abstract

This research aims to analyze wadiah contracts in sharia savings products based on the perspective of Islamic economic law. The method used in this research is a literature review, where data is collected from various relevant literature, including scientific journals, textbooks and official documents. This research examines the basic concepts and principles of wadiah contracts, as well as their application in sharia savings products in various financial institutions. In addition, this research also evaluates the suitability of wadiah contracts with the principles of Islamic economic law regulated by the National Sharia Council-Indonesian Scholars Council (DSN-MUI). The analysis results show that wadiah contracts, when implemented correctly, are in line with sharia principles, provide benefits to customers and financial institutions, and increase trust and participation in the sharia banking system. However, there are several implementation challenges that need to be overcome to ensure full compliance with sharia. This research is expected to provide insight for practitioners and academics in understanding and implementing wadiah contracts in sharia savings products.
Pengungkapan Kinerja Lingkungan Instansi Pemerintah Daerah Melalui Laporan Keberlanjutan Berbasis Global Reporting Initiative: (Studi Kasus Pada Pemerintah Kota Bandung) Nadia Nur Habibah; Syaiful Rahman Soenaria
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.v3i3.2774

Abstract

Laundry washing is a crucial process in daily life. Although automatic washing machines have simplified the washing process, utilizing advanced technology like fuzzy logic control can enhance the performance of smart washing machines to achieve optimal washing results. This research aims to implement fuzzy logic control using the Mamdani method on smart washing machines to improve efficiency and washing quality. The research methodology consists of several stages. Firstly, analyzing variables that affect the washing process, such as laundry load, fabric thickness, dirt level, and water temperature. Next, designing a Mamdani fuzzy logic control system by determining membership functions for each variable and creating fuzzy rules to link input and output variables. Lastly, evaluating washing results based on predefined input variables. The research findings demonstrate that implementing Mamdani fuzzy logic control on smart washing machines can significantly enhance washing quality and adaptively determine washing parameters to achieve cleaner washing outcomes. Therefore, integrating Mamdani fuzzy logic control into smart washing machines has the potential to improve overall washing performance. In conclusion, utilizing Mamdani fuzzy logic control on smart washing machines is an effective step towards enhancing efficiency and effectiveness in laundry washing. This research contributes to the development of more adaptive and environmentally-friendly smart washing machine technology and plays a crucial role in advancing fuzzy logic control technology for other smart household applications.
Analisis Pengaruh Risiko Kredit, Likuiditas, dan Efisiensi Manajemen Terhadap Profitabilitas Bank BUMN, Serta Perbandingan Kinerja Keuangan Bank Bumn dengan Bank Swasta : (Studi Kasus Tahun 2013 –2022) Siskadea Sawitri Nasution; Gia Kardina Prima
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.v3i3.2775

Abstract

This research aims to identify the causes of profitability fluctuations in state-owned banks, which significantly impact Indonesia's economic growth. Understanding these risks is crucial to maintaining the stability and competitiveness of state-owned banks against private banks. This identify the influence of non-performing loans (NPL), loan-to-deposit ratio (LDR), and operational costs on operating income (BOPO) on return on assets (ROA) of state-owned banks from 2013-2022. It also compares ROA, NPL, LDR, and BOPO between state-owned and private banks. The study uses a quantitative approach, with multiple linear regression for influence analysis. Then, sample t-tests and Mann-Whitney tests for comparison analysis. It analyzes secondary data from 40 annual financial ratio observations, involving 4 state-owned and 4 private banks. Findings show in state-owned banks that NPL significant negatively impact ROA, LDR has no effect to ROA, and BOPO significant negatively impacts ROA. Together, NPL, LDR, and BOPO significantly influence ROA. Comparatively, there is no difference in ROA, LDR, and BOPO between state-owned and private banks, but there are differences in NPL.
Pengaruh Budaya Organisasi Yang Positif Terhadap Retensi Karyawan di UMKM Bakpia Lanank Jogja Dian Lestari; Kristiana Sri Utami
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.v3i3.2782

Abstract

This study aims to explore the positive organizational culture and factors influencing employee retention at Bakpia Lanank Jogja. The research methodology employed a qualitative approach, gathering data through observations and interviews with company employees. The findings indicate that the majority of employees perceive a positive organizational culture, particularly in terms of job security, cooperation, company support, openness, and job appreciation. Additionally, factors such as well-designed job roles, clear career opportunities, and a positive work environment also contribute to employee retention in this company. These results provide valuable insights for company management to maintain and enhance a positive organizational culture and employee retention strategies in the future.
Pengaruh Debt To Equity Ratio (DER) dan Debt To Asset Ratio (DAR) Terhadap Return On Asset (ROA) pada PT. Mayora Indah Tbk Eka Nur Faujia; Nafisah Nurulrahmatia
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.v3i3.2802

Abstract

This research aims to determine the influence of the Debt To Equity Ratio and Debt To Asset Ratio (DAR) variables on Return On Assets (ROA) at PT. Mayora Indah Tbk. The population used in this research is all financial reports at PT. Mayora Indah Tbk has been listed on the Indonesian stock exchange since 1990, totaling 32 years for the period 1990-2022. The sample selection used a purposive sampling method based on certain criteria that were adjusted to the objectives of the research problem. The number of samples in this research was financial reports for 10 years at PT. Mayora Indah Tbk for the 2013-2022 period. The data analysis technique used in this research is Multiple Linear Regression Analysis using the SPSS version 26 program tool. The results of this research show that the Debt to Equity Ratio (DER) does not have a partially significant influence on Return On Assets (ROA) at PT Mayora Indah Tbk . Debt to Asset Ratio (DAR) does not have a partially significant influence on Return On Assets (ROA) at PT Mayora Indah Tbk.
Analisis Fundamental Makro, Growth Opportunity Terhadap Nilai Perusahaan Dengan Struktur Kepemilikan, Kinerja Keuangan, Struktur Modal Sebagai Variabel Intervening Pada Perusahaan Manufaktur Sub Sektor Otomotif di Bursa Efek Indonesia (BEI) Febrianti Novita; Hwihanus Hwihanus
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.v3i3.2814

Abstract

This research aims to determine the effectmacro fundamentals, growth opportunity on company value with ownership structure, financial performance, capital structure as intervening variables in automotive sub-sector manufacturing companies on the INDONESIAN STOCK EXCHANGE (BEI). The population in this research are automotive sub-sector companies listed on the INDONESIAN STOCK EXCHANGE (BEI) in 2019-2023. The sampling technique uses Purposive Sampling technique. The analysis tool in this research uses SmartPLS 4. The research results prove thatMacro Fundamentals have no significant effect on Company Value, Growth Opportunity has a significant effect on Company Value, Ownership Structure has a significant effect on Company Value, Financial Performance has no significant effect on Company Value, Capital Structure has a significant effect on Company Value.
Interaksi Antara Nilai Cashback, Ketentuan Cashback, dan Platform E-Commerce Terhadap Minat Beli Konsumen : (Studi Kasus Pada Pengguna Shopee Di Kota Sidoarjo) Deny Ardiansyah; Afifatus Sholichah; Andini Fitria Rahmadani; Mochammad Nafis; Lintang Cahya Kusuma; Thalita Al Faustina
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.v3i3.2817

Abstract

The development of technology and the internet has brought changes in the way consumers purchase goods and services. E-commerce platforms such as Shopee have become one of the popular platforms for consumers to shop online (Sudiantini et al., 2023). This research aims to examine the influence of cashback value, cashback conditions, and e-commerce platforms on consumer purchasing interest, with a focus on Shopee users in Malang City. A case study conducted on Shopee users in Malang City was chosen as the focus of the research because of the rapid growth of users of this platform and there is still little research conducted on the Shopee e-commerce platform specifically. The research results show that the cashback value does not have a significant influence on consumer buying interest, as evidenced by the P.Values ​​value of 0.828 and T-statistics of 0.217, which do not meet the significance criteria (P.Values ​​< 0.05 and T -statistics > 1.96). The method in this research uses quantitative research, which consists of the cashback value variable, cashback provisions and e-commerce platform which are independent variables and consumer buying interest is the dependent variable. Data collection techniques are techniques used by researchers to obtain data in a study (Stevanus & Pratiwi, 2019)
Pengungkapan Kinerja Sosial pada Aspek Sosial Instansi Pemerintah Daerah Melalui Laporan Keberlanjutan Berbasis Global Reporting Initiative : (Studi Kasus pada Pemerintah Kota Bandung) Juan Hendrian Pratama; Syaiful Rahman Soenaria
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.v3i3.2830

Abstract

Bandung City Government is a government agency that has not published its own sustainability report. The reason why this research was conducted on the social aspects of sustainability reporting at the Bandung City Government is because these government agencies and should be role models for sustainable development as they act according to the public interest and the first step to take responsibility for the social impacts caused by the Bandung City Government is to publish a sustainability report. This research was conducted over a period of time from September 2023 to March 2024, and was conducted using a single case study process with the Bandung City Government with the specific method of Action Research. This method involved asking people with capacity in the Bandung City Government who had intensive and in-depth knowledge of the aspects that needed to be disclosed in the sustainability report for data. Further documentation was also taken to prove that the information was valid. It is then reported in GRI 401, 402, 403, 404, 405, 406, 407 for social aspects. General indicators regarding all information that needs to be disclosed are in GRI 2 and 3. Based on the research conducted, it aims that the Bandung City Government can disclose material information regarding general and social impacts into the Sustainability Report, using the GRI Standards as guidelines.
Pengaruh Penerapan Ekonomi Hijau Terhadap Peningkatan Pendapatan Pada PT. Pertamina Geothermal Energy Tbk. Divil Hikma Dwi Yanti; Diana Indah Sri Lestari P. A; Sunarti Sunarti; Maria Yovita R.Pandin
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.v3i3.2831

Abstract

This study explores the impact of green economy implementation on revenue generation in the renewable energy sector in Indonesia, with a focus on PT Pertamina Geothernal Energy Tbk. Regression analysis shows that total electricity equivalent production has a significant effect on increasing the company's net profit, while government investment does not show a significant effect. These results suggest that increasing renewable energy production is one of the key factors in increasing revenue in this sector. The study also identified strategies to maximize the economic and environmental benefits of the transition to clean energy. These strategies include regulatory and policy reforms, effective management of public investment, and development of people- and environment-oriented policies. Implementing a green economy in Indonesia's renewable energy sector has the potential to increase revenues, promote sustainable economic growth, and preserve the environment.
Pengaruh Kebijakan Dividen dan Kebijakan Utang Terhadap Nilai Perusahaan: Studi Empiris Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2022 Arif budi hartono; Dewi sukmasari; Mega Metalia; Niken Kusumawardhani
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.v3i3.2833

Abstract

This research aims to find out whether dividend and debt policies have a significant positive effect on the value of pharmaceutical companies listed on the Indonesian stock exchange for the 2017-2022 period. By applying the purposive sampling method, this research selected 8 pharmaceutical companies using a six-year observation method and the total sample obtained was 48 observations. The type of data used in this research is quantitative data and the data source for this research uses secondary data. The data source used in this research is published data from the company’s annual financial reports. The data analysis methods used are descriptive statistical analysis, classical assumption testing, model testing, hypothesis testing. The results of the research show that dividend policy has an effect on company value. Meanwhile, debt policy has no effect on company value.

Page 23 of 37 | Total Record : 364

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