cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 24   25   26   27   28 
Pengaruh Gaya Kepemimpinan Tranformasional dan Budaya Organisasi Terhadap Kepuasan Kerja Karyawan di PT. The Patra Bali I Gusti Ngurah Madya Kertha Yasa; Ni Made Yusmini; Pande Putu Ida Yuliantari
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.v3i4.3121

Abstract

This study seeks transformational leadership style and organizational culture to impact employee satisfaction. Both the sample used and all employees of PT. Patra Bali are 72 people. In this study, the data analysis techniques used are multiple linear regression, coefficient of determination, t-test, and F-test. The results of the study indicate that transformational leadership style and organizational culture have a positive and significant effect on employee job satisfaction; transformational leadership style and organizational culture also have a positive and significant effect on employee job satisfaction. The researcher hopes that PT. Patra Bali will evaluate the leadership patterns that have been established, so that the company can implement the right leadership patterns in the future by always providing salaries according to employee performance and establishing salary policies according to employee work.
Analisis Faktor-Faktor yang Mempengaruhi Auditor Switching di Indonesia Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Sri Mulyani Fahrin
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.v3i4.3125

Abstract

This research aims to analyze the factors that influence auditor switching in manufacturing companies. This research is quantitative research. The data used is secondary data from manufacturing company financial reports. The sample for this research is manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample selection method used was the purposive sampling method. The total sample for this research is 52 companies from 2017-2021 as the year of observation. The amount of data analyzed was 250 data. The analytical method used in this research is descriptive statistics and logistic regression testing using the SPSS Version 22 program. The results of the research show that audit opinion has an effect on auditor switching. Meanwhile, management changes and KAP size have no effect on auditor switching.
Pengaruh Tingkat Partisipasi Angkatan Kerja dan Upah Minimum Provinsi terhadap Pengangguran di Sumatera Barat Dini Abdianti; Novera Martilova
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.v3i4.3132

Abstract

This research is motivated by problems with the development of the labor force participation rate and provincial minimum wages which are not in line with the development of unemployment in West Sumatra in 1994-2023. This research aims to find out and analyze how much influence the level of labor force participation and the provincial minimum wage have on unemployment in West Sumatra. This research uses quantitative methods with associative research. The data used is secondary data taken from the West Sumatra Central Statistics Agency (BPS) for 1994-2023. The data collection techniques used were observation and documentation. The data analysis techniques used are classical assumption testing, multiple linear regression analysis, coefficient of determination (R2) testing and hypothesis testing. This research uses SPSS ver. 25 to process data. The research results show that the labor force participation rate variable has a t-count > t-table value (9.113 > 2.052) with a significant value of 0.000 < 0.05, which means that the labor force participation rate has a significant and influential effect on unemployment in West Sumatra. The provincial minimum wage variable has a t-count > t-table value (6.688 > 2.052) with a significant value of 0.000 < 0.05, which means that the provincial minimum wage has a significant influence on unemployment in West Sumatra. Simultaneously, the level of labor force participation and the provincial minimum wage on unemployment in West Sumatra have a value of f-count > f-table (42.123 > 3.340) with a significant value of 0.000 < 0.05, which means that the level of labor force participation and the provincial minimum wage have a significant effect. simultaneous impact on unemployment in West Sumatra.
Analisis Peran Zakat Produktif dalam Meningkatkan Pendapatan Usaha Mikro : (Studi Kasus: Badan Amil Zakat Nasional (BAZNAS) Kota Bukittinggi) Putri Nadhila Maulani; Aidil Alfin
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.v3i4.3134

Abstract

The efficiency of productive zakat funds in boosting the revenue of microbusinesses in Bukittinggi City as capital for proprietors who need extra cash to grow their enterprises serves as the driving force behind this study. Aside from that, the Bukittinggi City BAZNAS institution's method of allocating productive zakat payments to microbusiness actors who have been granted Productive Zakat is less successful. Research methodologies used in this study include qualitative and field research. Research that visits the field itself to get data directly from sources is known as field research. Qualitative research, on the other hand, aims to provide a descriptive description of speech, writing, or observable behavior. The study's findings demonstrate the usefulness of productive zakat in raising BAZNAS Bukittinggi City's microbusiness revenue. The Bukittinggi City BAZNAS Institute's strategy for increasing the effectiveness of the distribution of productive zakat monies involves teaching donors at the time of zakat fund transfer without any further monitoring or assessment.
Pengaruh Konsumsi Energi Sektor Industri, Rumah Tangga, dan Transportasi terhadap Emisi Karbon di Indonesia Regina Citra Kurnia Pangestu; Anak Agung Ketut Ayuningsasi
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.v3i4.3154

Abstract

Greenhouse gases (GHGs), particularly carbon emissions, are one of the effects of globalization. Consumption of energy for daily activities and necessities influences the rise in carbon emissions. From 1990 to 2021, this study will look at how energy use in the transportation, household, and industrial sectors affects Indonesia's carbon emissions. The research approach is a quantitative one based on secondary time series data sourced from the International Energy Agency (IEA) website. Multiple linear regression analysis methods are used to conduct the analysis. Energy consumption in the household sector has a negative and significant impact on Indonesia's carbon emissions from 1990 to 2021, while energy consumption in the industrial and transportation sectors has a positive and significant impact. The household sector has reduced its use of biomass, switched to electricity and LPG, and implemented energy efficiency. The research suggests that the use of energy in the transportation and industrial sectors has a positive impact due to their continued reliance on fossil fuel-derived non-renewable energy. The fact that an increase in household energy use will result in a decrease in carbon emissions, which can contribute to an improvement in the quality of the environment, indicates that the negative impact of household energy use is actually positive.
Analisis Peran Otoritas Jasa Keuagan (OJK) Sumatera Barat dalam Mengawasi Kepatuhan Bank Syariah Bella Nikita; Harfandi Harfandi
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.v3i4.3161

Abstract

In order to ensure sharia bank operations comply with sharia law and related banking regulations, this research was inspired by the role of the Financial Services Authority (OJK) in West Sumatra in supervising sharia banks' compliance with sharia regulations and the principles of effective supervision. The purpose of this research is to determine the extent of the role of the West Sumatra OJK in carrying out supervision in ensuring that Islamic banks comply with regulations relevant to their operations. This research uses written research with a qualitative approach. Written research is research conducted indirectly or interviews conducted virtually. Research conducted by utilizing technology and online resources conducted directly or face-to-face such as interviews, data collection, or access to information sources conducted online or via online platforms. In this research, the researcher gave questions to the staff of the OJK Bank Supervision office which were sent via OJK email which would later be answered indirectly (online). The object of this research was carried out at the West Sumatra OJK Office which is located at Jl. Khatib Sulaiman No. 68 Ulak Karang Selatan, North Padang District, Padang City, West Sumatra 25137. The following are the results of inspections carried out at the West Sumatra Financial Services Authority (OJK): 1) The West Sumatra Province Financial Services Authority (OJK) has the ability to assess and guarantee Sharia Banks in carrying out their operations. Its operations are in accordance with sharia principles. This is achieved through off-site monitoring and analysis of reports. Either through field supervision or direct OJK audit findings, or through submission of audit results by the bank. The aim is to protect the stability of the financial system, prevent risks that are detrimental to the economy, and ensure the security of customers’ trust in banking. Through OJK supervision, it will have an impact on the effectiveness of implementing sharia principles in operations, which will ultimately have an impact on improving the performance of sharia banks. 2) In order to ensure Sharia Banks comply with regulations, the West Sumatra Financial Services Authority (OJK) follows the values contained in supervision, including ideas for improving supervision now and in the future. Integrity, accountability, fair treatment, availability of information and reporting, effectiveness, adaptation, and cooperation between institutions and society are qualities that are included in the context of supervisory value.
Pengaruh Literasi Keuangan Terhadap Kinerja Keuangan Usaha Mikro Kecil dan Menengah (UMKM) dengan Perilaku Pengelolaan Keuangan sebagai Variabel Intervening: Studi Kasus pada UMKM di Kecamatan Alok Timur Florentina Bene; Konstantinus Pati Sanga; Fransiscus De Romario
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.v3i4.3162

Abstract

This study aimed to determine the influence of financial literacy on the financial performance of MSMEs with financial management behavior as an intervening variable. The method used in this research was quantitative. The population in this study consisted of MSME actors in the East Alok District, totaling 1,548 MSME actors. The sampling technique employed simple random sampling with a total sample of 94 respondents. The type of data used in this study was primary data. The data collection procedure utilized questionnaires measured with a Likert scale. The data analysis technique used in this study was a simple linear analysis method, including descriptive statistical tests, data quality tests, classical assumption tests, hypothesis tests, and path analysis. The results of the study indicated that: (1) Financial literacy did not affect the financial performance of MSMEs, (2) Financial literacy affected the financial management behavior of MSMEs, (3) Financial management behavior did not affect the financial performance of MSMEs, and (4) Financial management behavior could not mediate the influence of financial literacy on the financial performance of MSMEs.
Profitabilitas, Likuiditas dan Pertumbuhan Perusahaan pada Kebijakan Hutang Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2018 – 2022 Mira Santika
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.v3i4.3163

Abstract

This research aims to determine and analyze the influence of profitability, liquidity and company growth on the debt policy of manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This type of research is quantitative research using secondary data obtained from the Indonesia Stock Exchange website. The total population is 226 companies and the sample is 25 companies with a total of 125 observations. Sampling used purposive sampling technique. The data analysis method uses Ordinary Least Square, with a panel data regression model approach and statistical t-test.The research results show that: Profitability/ROA has a negative and insignificant effect on the debt policy of manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. Liquidity/CR has a positive and significant effect on the debt policy of manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. Company growth / GROWTH has a positive and significant effect on the debt policy of manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period.
Analisis Faktor-Faktor yang Mempengaruhi Minat Pedagang Pasar Atas Bukittinggi Menggunakan Pembiayaan Utsman di BPRS Jam Gadang Santi Handayani; Cahya Agung Mulyana
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.v3i4.3174

Abstract

This research analyzes the factors influencing the interest of traders in Pasar Atas Bukittinggi in using Utsman Financing at BPRS Jam Gadang. This study is motivated by the decreasing number of Utsman Financing customers at the BPRS. Data was gathered through documentation, interviews, and observation using a descriptive qualitative technique. Participants in the study include Pasar Atas Bukittinggi vendors, some of whom have used Utsman Financing services and others who have not. Both internal and external factors impact traders' interest, according to the research. Reasoning and other internal variables, perception, learning, and attitude. Meanwhile, external factors consist of culture, social, and personal factors. The most influential factors are the motivation to avoid riba and a positive perception of Utsman Financing. In terms of external factors, personal factors (economic needs) and social factors (recommendations from the environment) have a significant influence. Cultural factors were found to have a relatively small influence on traders' interest in using Utsman Financing.
Pengaruh Pendidikan Etika Bisnis dan Religiusitas terhadap Persepsi Etis Mahasiswa Akuntansi: (Studi Empiris pada Universitas Nusa Nipa Maumere) Sisilia Anggreachi Teras; Andreas Rengga; Wilhelmina Mitan
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.v3i4.3175

Abstract

The research aimed to investigate how Business Ethics Education and Religiosity affect the ethical perception of Accounting Students at Nusa Nipa University, Maumere. The research follows an associative approach with a causal relationship form and utilizes a quantitative approach. The sampling technique used Probability sampling type Random sampling, with a sample size of 76 respondents. Data the Social Sciences (SPSS) version 23. The results of this research indicated that: (1) Business Ethics Education had a positive influence on the Ethical Perception of Accounting Students. (2) Religiosity had a positive influence on the Ethical Perception of Accounting Students. (3) Business Ethics Education and Religiosity had a Simultaneous influence on the Ethical Perception of Accounting Students at Nusa Nipa University, Maumere.

Page 26 of 37 | Total Record : 364

 24   25   26   27   28 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue Vol. 4 No. 4 (2025): Oktober: Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 2 (2025): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 1 (2025): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 4 (2024): Oktober : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 3 (2023): Juli : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 2 (2023): April : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 1 (2023): Januari : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 1 No. 4 (2022): Oktober : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen More Issue