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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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Pengaruh Earning Per Share, Price Earning Ratio, Return On Equity, dan Debt to Equity Ratio terhadap Return Saham : (Studi Empiris pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di BEI) Rudyansyah Fadil Al Zuhra; Tri Widyastuti; Pratiwi Nila 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.v3i4.3025

Abstract

This study aims to examine whether there is an effect of earning per share, price earning ratio, return on equity, and debt to equity ratio on stock returns, especially in food and beverage sector manufacturing companies. The method used in this research is quantitative research method and the data used is secondary data. The population and samples used in this study are food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique was carried out using purposive sampling technique which resulted in a sample of 21 companies with 4 years of observation, so 84 data samples were obtained. The data analysis method used is descriptive statistical analysis test, classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test, autocorrelation test. besides using multiple regression analysis analysis test and hypothesis testing consisting of determination coefficient test and t test. The results of data analysis show that partially earning per share has a positive effect on stock returns, price earning ratio has a positive effect on stock returns, return on equity has a positive effect on stock returns, and debt to equity ratio have no influence on stock returns.
Pengaruh Sistem Pajak, Sanksi Pajak, dan Keadilan Pajak terhadap Penggelapan Pajak : (Studi Kasus pada KPP Pratama Bekasi Utara) Ahmad Ali; Cris Kuntadi; Maidani Maidani
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.v3i4.3027

Abstract

This study was conducted to examine the effect of the taxation system, tax sanctions, and tax justice on tax evasion. Data collection was carried out using a questionnaire. The sample in this study were taxpayers registered at KPP Pratama Bekasi Utara, with a sample size of 100 taxpayers. The data analysis used is the method with the help of the SPSS 26 program. The results showed that justice and the tax system affect tax evasion. the tax system affects tax evasion. tax justice affects tax evasion.
Pengaruh Tingkat Hutang Perusahaan, Profitabilitas, dan Ukuran Perusahaan terhadap Tarif Pajak Efektif pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia: (Studi Kasus Perusahaan Manufaktur Sektor Non Cyclical yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023) Mutia Apriliani; Cris Kuntadi; Maidani Maidani
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.v3i4.3028

Abstract

This study aims to obtain empirical evidence about the effect of Debt Level, Profitability and Company Size on Effective Tax Rates. The independent variables used are debt level, profitability and company size. The dependent variable used is the effective tax rate. This research method uses quantitative research methods. The population in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2022 period. The sample used used purposive sampling method and resulted in 105 processed data samples that met the criteria. The analysis method used is descriptive statistical test, classical assumption test, multiple regression test, and hypothesis testing. The results showed that partially the level of debt and company size had a positive effect on the effective tax rate, while profitability had no effect on the effective tax rate. Partially the level of debt, profitability and company size affect the effective tax rate.
Peranan Objek Wisata dalam Peningkatan Kesejahteraan Masyarakat: (Studi Kasus Objek Wisata Pohon Seribu, Sasak Ranah Pasisie) Dewi Novita Sari; Yossi Eriawati; Fawza Rahmat
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.v3i4.3033

Abstract

This study aims to determine the process of developing the Pohon Seribu tourist attraction, and to determine the economic welfare of the community as business actors around the tourist attraction whether it is affected by the development of the Pohon Seribu tourist attraction in Kejorongan Pondok Sasak Ranah Pasisie District. This research uses qualitative methods by using data collection techniques through interviews, observation, and documentation. Qualitative method is a method that focuses on in-depth observation, therefore, the use of qualitative methods in research can produce a more comprehensive study of a phenomenon. The result of this research is that the development of Pohon Seribu tourist attraction has an impact on the economic welfare of the community around the tourist attraction. In the economic field, there is an increase in the livelihood of the surrounding community, there is a shift in livelihoods. As a result of the tourist attraction, the income received by the community has increased compared to before the tourist attraction. In addition to the economic field such as socio-culture, with the location of tourist attractions making the surrounding community to continue to interact with tourists who visit, this has an impact on improving the welfare of the community is a change in the mindset of the community for the better. Pohon Seribu tourist attraction results in changes in behaviour and better language style.
Strategi Pengembangan Produk Baitut Tamwil Muhammadiyah (BTM) dalam Meningkatkan Keunggulan Bersaing : (Pada KSPPS BTM Sumatera Barat Cabang Sungai Rumbai) Sindy Amelia; 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.v3i4.3038

Abstract

This research aims to formulate a product development strategy that will be carried out by KSPPS BTM West Sumatra Sungai Rumbai Branch in increasing its competitive advantage. The research method used is field research using qualitative descriptive methods. Research data collection techniques are documentation, interviews and observation. The data analysis method used is SWOT analysis which uses IFE, EFE analysis, SWOT matrix, and score weight table analysis to identify and analyze factors. From the research results, the Baitul Tamwil Muhammadiyah (BTM) product development strategy at KSPPS BTM West Sumatra Sungai Rumbai Branch has an IFE matrix analysis that produces an overall score of 3.5, which means taking advantage of the advantages of the BTM cooperative and maximizing internal factors, this has been achieved. EFE matrix analysis produces an overall score of 3.15 which shows that the BTM cooperative is very responsive to external factors by taking advantage of existing opportunities. The weighted score of the SO strategy is 3.9, the WO strategy is 3.2, the ST strategy is 3.45, and the WT strategy is 2.75. Based on the weighted assessment, the SO strategy score has the highest points compared to other strategies. The weighted evaluation is based on the contribution of the strengths or weaknesses to the achievement of the company's goals, vision and mission. The higher the weight, the greater the contribution and influence on achieving the company's goals, vision and mission, where the Strength Opportunities (SO) assessment can be used as a strategy to capture and utilize strengths in order to seize as many opportunities as possible from competitors.
Pengaruh Kesadaran Pajak dan Pengetahuan Pajak terhadap Kepatuhan Wajib Pajak pada Karyawan PT Surveyor Indonesia Cahyo Hadi Arrosyid; Bambang Soedaryono
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.v3i4.3048

Abstract

This research aims to determine the influence of tax awareness and tax knowledge on taxpayer compliance of PT Surveyor Indonesia employees. This research uses quantitative methods with a sample of 98 respondents. The results of this research indicate that tax awareness has a significant influence on taxpayer compliance of PT Surveyor Indonesia employees. Tax knowledge has a significant positive influence on taxpayer compliance of PT Surveyor Indonesia employees. Tax awareness and tax knowledge, both together and individually, have a significant positive effect on taxpayer compliance of PT Surveyor Indonesia employees.
Determinan Pengambilan Keputusan Berwirausaha pada Mahasiswa Akuntansi STIE Surakarta Oktavia Dwi Kusumaningrum; Ismunawan Ismunawan
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.v3i4.3081

Abstract

This research aims to determine whether there is an influence of e-commerce, social media, accounting information systems, and business capital on entrepreneurial decision making. The population used in this research were 6th semester students majoring in accounting at the Surakarta Department with a sample of 105 respondents. The type of method used in this research uses quantitative methods. Data analysis uses multiple linear regression analysis using SPSS version 25. The research results show that the independent variables e-commerce, accounting information systems, and business capital have a positive or significant impact, while the results from the social media variable do not have a positive impact or not. significant impact on entrepreneurial decisions.
Penerapan Perhitungan Harga Pokok Produksi Menggunakan Metode Job Order Costing untuk Menentukan Harga Jual pada UD. Jati Makmur di Jombang Andrean Salasa; Sri Rahayuningsih
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.v3i4.3082

Abstract

The results of the data analysis show that the Cost of Production for the order of 31 units of school desks according to UD's calculations. Jati Makmur is Rp. 4,433,000, while according to the calculation of the job order costing method of Rp. 5,557,234, the Cost of Production for the order of 31 units of school chairs is Rp. 3,002,000, while according to the calculation of the job order costing method is Rp. 4,226,234. The Cost of Production calculated using the job order costing method is higher than according to UD's calculations. Jati Makmur, this is because the job order costing method is more accurate, all costs are clearly detailed, be it direct raw material costs, direct labor costs, and overhead costs, so that there is a difference in the Cost of Production caused by UD. Jati Makmur did not detail and group the components of production costs, namely the cost of raw materials, direct labor costs, and overhead costs. An inaccurate calculation of the Cost of Production will affect the determination of profits to not be in accordance with the company's wishes.
Pengaruh Shortage Cargo terhadap Kegiatan Transhipment Batu Bara di PT. Kartika Samudra Adijaya Site Berau Faizal Akbar; Faris Novandi; Ardhiana Puspitacandri
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.v3i4.3094

Abstract

One of the most common obstacles is the difference in the amount of coal transported during the transhipment process compared to before the transhipment was carried out. This difference tends to lead to a reduction in the amount of coal (shortage cargo) which is certainly very detrimental to the recipient company which causes the transhipment process to occur more than once, thus disrupting the company's schedule and operations, resulting in the parties involved experiencing financial losses. This study was conducted to determine the influence of draught survey factors, hydrostatic table and cargo losses and how the influence of each factor simultaneously causes cargo shortages in transhipment activities, testing using comparative causal quantitative research methods using multiple linear regression data analysis techniques which were then processed using the SPSS version 23 program. The results obtained indicate that there is an influence of draught survey, hydrostatic table and cargo losses on transhipment activities and partially have an influence of 9%, 1.6% and 2.5% respectively. The variables of draught survey, hydrostatic table and cargo losses simultaneously cause cargo shortages so that it affects transhipment by 71.2%. while the remaining 28.8% is suspected to be influenced by other factors outside the research variables.
Analisis Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas pada PT. Kereta Api Indonesia (Persero) Divre I Sumatera Utara Khairul Hasanah; Hendra Harmain; Khairina Tambunan
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.v3i4.3102

Abstract

This research aims to find out about how the accounting information system for cash receipts and disbursements at PT. Kereta Api Indonesia (Persero) Divre I North Sumatra and to find out how the process of recording the accounting information system for cash receipts and disbursements at PT. Indonesian Railways (Persero) Divre I North Sumatra. The method used in this research is a descriptive qualitative research method. The data collection techniques used were observation, interviews and documentation. The recording system used at PT. Kereta Api Indonesia (Persero) Divre I North Sumatra uses the SAP (System Application and Processing) application. The SAP system itself has many advantages, both in terms of financial reports which are automatically separated so there is no need to separate financial reports manually. Procedure for Recording PT Cash Receipts. Kereta Api Indonesia has been running well in accordance with the company's general cash receipts system. Source of cash receipts PT. KAI Head Office obtained from providing services from selling train tickets and renting fixed assets. However, there are obstacles in this procedure which have not been implemented optimally, giving rise to differences in bank accounts and in evidence of Cash Receipt Analysis due to recording errors that occurred in the PT accounting unit. KAI. PT. Cash Disbursement Recording Procedure. If seen from its implementation, Indonesian Railways is in accordance with the cash disbursement system and is running well. PT cash disbursements. KAI Head Office is used to finance the company's operational activities. However, there are obstacles that occur during the recording process, in this case not all transactions received at the accounting unit are recorded regularly/daily so that recording errors and calculation differences still occur.

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