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Contact Name
Ahmad Ashifuddin Aqham
Contact Email
ahmad.ashifuddin@gmail.com
Phone
+6288215137076
Journal Mail Official
danang@stekom.ac.id
Editorial Address
Universitas 45 Surabaya Jl Mayjend Sungkono 106 Surabaya, info@univ45sby.ac.id, (031) 56112 14; (031) 563 39 05
Location
Kota surabaya,
Jawa timur
INDONESIA
Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
ISSN : 29645328     EISSN : 29620813     DOI : 10.30640
Core Subject : Economy, Science,
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
Articles 364 Documents
Strategi Guru IPS dalam Meningkatkan Kedisiplinan Belajar Siswa Kelas VIII di MTs Satu Atap Darul Istiqomah Bojonegoro Rifda Amalia Putri
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.v3i3.2839

Abstract

This study is backgrounded by facts on the field show that students of grade VIII at MTs One Roof Darul Istiqomah Bojonegoro still existed in no disciplinary behavior of waul even there were some students. This is demonstrated by researchers through observations and interviews regarding the discipline of deeds. The purpose of this study is to describe IPS Teacher Strategy In Improving Student Discipline Class VIII Student Learning Darul Istiqomah Bojonegoro MTs One Roof. This research is a kind of qualitative study with a case study approach. The subject in this study was a student of grade VIII MTs One Roof Darul Istiqomah Bojonegoro. Data Collection Techniques using interviews, observations, and documentation. Data analysis techniques include data reduction, data presentation, and conclusion withdrawal. In addition, researchers use tringulais to perform the validity of data. The formula of problems in this study is : 1) How does the IPS teacher strategy in improving the discipline of class VIII student learning in MTs One Roof Darul Istiqomah Bojonegoro?, 2) Obstacles in improving the discipline of class VIII student learning in MTs One Roof Darul Istiqomah Bojonegoro? 3) How the solution and results of IPS teachers in improving the discipline of class VIII students in MTs One Roof Darul Istiqomah Bojonegoro. The results of this study show that: 1) The IPS Teacher Strategy In Improving Student Learning Discipline is the teacher giving advice and motivation to the students giving the discipline in writing which has been agreed by the MTs One Roof Darul Istiqomah Bojonegoro, the teacher will give points and punishment against students who commit violations. 2) The constraints in improving student discipline of class VIII students in MTs One Roof Darul Istiqomah Bojonegoro is a lack of awareness in students, lack of support from parents. 3) IPS solutions In Improving Student Discipline Class VIII in MTs One Roof Darul Istiqomah Bojonegoro is a teacher consistently performing policies according to the rules set in the sense that the teacher gives the punishment not as per the own accord but according to procedures and agreements set by MTs One Roof Darul Istiqomah Bojonegoro. As for the result, 96% can be said to be successful, it can not be said 100% successful because there are still some children who still commit violations.
Pemberdayaan Usaha Mikro dan Kecil (UMK) oleh Dinas Perdagangan Koperasi dan UMKM Kabupaten Lima Puluh Kota dan Pengaruhnya Terhadap Kinerja UMK Melisa Putri; Jon Kenedi
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 4 (2024): 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.v3i4.2893

Abstract

This research is motivated by the author's observations which show that there are still many MSEs who face various problems in running their businesses. This research aims to find out how empowerment is carried out by the Limapuluh Kota Regency Cooperative Trade and MSME Service and to find out the impact of this empowerment on the performance of MSEs that have taken part in the empowerment provided. This research is descriptive research with a qualitative approach. Data collection techniques used were observation, interviews and documentation. Data analysis techniques use data collection, data reduction, data presentation and drawing conclusions. And there were 7 informants in this study. The results of this research show that the empowerment provided by the Limapuluh Kota Regency Cooperative Trade and MSME Service is in the form of training, including product improvement training, financial managerial training, marketing digitalization training, technical guidance on business licensing, entrepreneurship training and MSE literacy to obtain certification. halal. And the empowerment provided influences the performance of MSEs which results in an increase in sales turnover from the previous year.
Pengaruh Pemahaman Sistem Akuntansi, Pemanfaatan Teknologi Informasi dan Pengendalian Internal Terhadap Pengelolaan Anggaran Dana Desa Mutiara Ratu Shapura; Nurlaila Nurlaila; Nurul Jannah
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 4 (2024): 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.v3i4.2894

Abstract

Management of village fund management is accountability or answering and explaining the performance and actions of a person/leader of an organizational unit to parties who have rights or who are authorized to ask for accountability in the form of reports with the principle that every village financial management activity must be accountable to the village community. Research methods used The quantitative method used was a sample size of 34 people. The data collection instrument used was a questionnaire. The dependent variable of this research is village fund budget management and the independent variables are understanding the accounting system, use of information technology and internal control. The data analysis technique used is multiple linear regression analysis. The results of the t test show that (1) the variable understanding the accounting system has no effect on village fund budget management, the use of information technology has an effect on village fund budget management, internal control has a positive effect on village fund budget management while simultaneously the variables understanding the accounting system, use of information technology and internal control has a significant and positive effect on village fund budget management.
Analisis Pengaruh Tingkat Pendidikan dan Motivasi Kerja Terhadap Kesejahteraan Masyarakat di Kenagarian Sungai Naniang Kabupaten Lima Puluh Kota Refilda Refilda; Jon Kanedi
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 4 (2024): 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.v3i4.2895

Abstract

This research is motivated by the fact that the Kenagarian Sungai Naniang community is still not fully experiencing prosperity. Even though the people of Kenagarian Sungai Naniang have sufficient education and very high work motivation, the income they receive is still not sufficient to achieve prosperity. With the education and high work motivation obtained by the community, the community should be able to provide a bridge to get work easily and decently. The aim of this research is to find out how much influence the level of education and work motivation has on the welfare of the Kenagarian Sungai Naniang community. This research uses Quantitative Research methods. Data collected using questionnaire techniques. Respondents in this study were 283 people taken from a population of 3,121 people. The data analysis technique used is a multiple linear regression technique using SPSS. The conclusion is that education and work motivation have a very significant influence on welfare. The results of this research are the determinant coefficient test with a correlation coefficient value of 0.352 and an adjusted Rsquare value of 0.117, so the influence of X is 11.7%.
Analisis Laporan Perubahan Modal Konsolidasian PT. Dharma Samudera Fishing Industries, Tbk Anik Nurmawati; Eka Safitri; Nyimas Dyah Puspitasari; Tyas Anatasya Febrianti; Diajeung Suci Rahayu
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 4 (2024): 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.v3i4.2897

Abstract

This research examines the consolidated capital change report of PT Dharma Samudera Fishing Industries, Tbk through secondary data obtained from IDX using data collection techniques, namely searching, reading, understanding and reviewing data and theories contained in books, literature, journals, standard statements financial Accounting. It was found that there are differences in the amount of equity which will increase in 2022. The results of this research show that the company has been quite transparent and inclusive, covering changes in the amount of equity.
Systematic Literature Review: Analisis Penerapan E-Filling System dan Sanksi Pajak terdahap Kepatuhan Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi (WPOP) Fanny Kholifatul Nisa; Adis Salsabila; Dien Noviany R
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 4 (2024): 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.v3i4.2898

Abstract

The government will make various efforts to increase tax revenue because taxes are a very large component of state revenue. These efforts include changing the tax collection system, improving tax laws, and implementing electronic tax reporting and payment. An application that aims to help wp fill out tax returns online called the e-filling system. Analyzing the implementation of the e-filling system in Indonesia is one of the objectives of this research. The method used in this research is Systematic Literature Review (LSR) where several journals published from 2019 to 2024 will be systematically analyzed. It is hoped that the results of this research will convey a better understanding of the clarity of the e-filling system in tax reporting SPT.
Pengaruh Kompensasi Terhadap Kinerja Guru Honorer di Sekolah Dasar Kecamatan Somba Opu Kabupaten Gowa Airil Anwar; Burhanuddin Burhanuddin; Zainal Ruma
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 4 (2024): 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.v3i4.2908

Abstract

It is important for schools to consider the inclusion of honorary teaching staff to expedite the process of paying them salaries. Apart from that, the government is also obliged to prioritize providing assistance to schools experiencing a shortage of civil servant teachers, because there are still many institutions that need additional teaching staff. This research uses quantitative research methods, with the main focus on producing numerical data. The data collection process involves conducting field research, which involves gathering information directly from participants and observing their behavior directly. The findings of this research show that compensation has a significant role in shaping the performance of Honorary Elementary School Teachers in Somba Opu District, Gowa Regency. It was found that approximately 28.4% of the variation in performance could be attributed to compensation, demonstrating the importance of compensation in determining teacher effectiveness. This shows that the amount of compensation received by honorary teachers in Somba Opu District, Gowa Regency has a direct impact on their level of performance.
Analisis Peran Pemerintah dalam Mengupayakan Pencegahan Stunting Untuk Mewujudkan Sumber Daya Manusia yang Berkualitas di Kecamatan Ampek Angkek Tito Andryansyah; Sandra Dewi
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 4 (2024): 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.v3i4.2943

Abstract

Study "Analysis of the Government's Role in Efforts to Prevent Stunting to Create Quality Human Resources in Ampek Angkek District". Theoretically, this study is driven by the quality of human resources, which is quite crucial in determining economic development. Since economic development follows the rise in human resources. By examining the government's involvement in trying to avoid stunting to produce excellent human resources in the Ampek Angkek sub-district which transpires in the past, data from the research field indicates the other direction. This kind of research is field case study research using a descriptive qualitative methodology which analyzes data using interview techniques, documentation and other sources carried out at the sub-district government and numerous cross-sectors in the Ampek Angkek sub-distinct. Based on the findings of the research and data analysis that has been conducted, it can be concluded that there are several shortcomings, mainly: 1. The role of government and cross-sectors has been carried out in accordance with their roles and duties, but there may be shortcomings that have not been optimal, such as uniting cross-sectors that have not been implemented or generating convergence. 2. Insufficient facilities and TPK not proportionate for the size of the region to overcome stunting cases 3. Insufficient information, understanding, or community involvement in helping to avoid stunting.
Analisis Strategi Pemasaran Untuk Meningkatkan Daya Saing Pada Cafe Senja Coffee Agum Murtaib; Ersha Wiriani Safitri; Putri Dasti S Harahap; Sarifah Aini; Yolanda Citra; Dian Puji Puspita Sari
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 4 (2024): 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.v3i4.2989

Abstract

The purpose of this research is to examine the marketing tactics used by Cafe Senja Coffee to increase its competitiveness compared to other cafes. This research uses a qualitative descriptive methodology, collecting data through observation, documentation and interviews. The findings of this study show how good Cafe Senja Coffee's marketing approach is in promoting its products and improving their quality. To maintain business growth and competitiveness, Cafe Senja Coffee continues to strive to improve its marketing plan.
Pengaruh Kemanfaatan NPWP, Kualitas Pelayanan Perpajakan, Kesadaran Wajib Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Ngawi Shierly Anindhita
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 4 (2024): 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.v3i4.3024

Abstract

Tax compliance refers to the situation of taxpayers exercising their tax authority and authority. This study aims to analyze whether partially and simultaneously the variables of compliance of Individual Taxpayers are influenced by the benefits of NPWP, quality of tax services, taxpayer awareness, and tax sanctions. The population of the study was 98,534 OP WP located in KPP Pratama Ngawi. The type of research is quantitative with a simple random sampling collection technique, and the number of samples applied is 120 respondents. This account analysis study uses SPSS software version 22 with logistic regression techniques. The results of this study prove that each of the benefits of NPWP and tax sanctions have a significant negative effect, while the quality of tax services and taxpayer awareness have a significant positive effect on Individual Taxpayer compliance. It is concluded that the overall results of this study indicate that the benefits of NPWP, quality of tax services, taxpayer awareness, and tax sanctions have an effect on Individual Taxpayer compliance.