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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 Lokasi Terhadap Keputusan Menjadi Nasabah di Bank BSI KCP Pasar Aur Bukittinggi Dzakiyah Suci Yuhary; 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.v3i4.3176

Abstract

This research is motivated by competition in the banking world. Where Sharia banks are required to be able to influence society with their advantages. With the support of this strategic business location, consumers can make more decisions to become customers at BSI KCP Pasar Aur Bukittinggi. The aim of this research is to find out how much influence location has on the decision to become a customer at BSI KCP Pasar Aur Bukittinggi. This research uses quantitative methods. The data collection technique uses a questionnaire. Sampling in this study used Rao Purba with a sample size of 96 people. The tests used include, Descriptive Analysis, Pre-Research Test (Validity Test and Reliability Test), Classic Assumption Test (Normality Test, Multicollinearity Test and Heteroscedasticity Test), Simple Linear Regression Analysis Test, and Hypothesis Test (t-Test, F Test and R2 test) assisted with SPSS 20. The results of this research partially show that location has a significant influence on customer decisions with a calculated value of tcount ≥ ttable (8.307 ≥ 3.380). Based on the results of research tests using simple linear regression analysis techniques, it can be stated simultaneously or together that there is a positive and significant influence with a significant F value of 0.000 ≤ 0.05. The test value of the coefficient of determination (R2) has an influence of 0.423 or 42.3% on customer decisions, while the remaining 57.7% is influenced or explained by other variables not discussed in this research.
Analisis Dampak Volume Produksi Home Industri Batik Gambir Tigo Sarumpun dalam Meningkatkan Kesejahteraan Tenaga Kerja Menurut Perspektif Islam Putri Permata Sari; Yuwarman Mansyur
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.v3i4.3181

Abstract

This research is based on the results of the author's observations which target that there are in IKM Batik 3 Serumpun which are trying to increase the safety of its special residents for business actors and Activity power. These rewards and bonuses are usually used by employees to meet their basic needs or their families. The level of fulfillment of these rewards and bonuses will ultimately determine the level of safety of each employee, whether the rewards can meet their needs, or vice versa. This research aims to identify the Impact of Home Batik Gambir Tigo Sarumpun Factory in increasing Safety that is in accordance with its Islamic perspective. This research is a descriptive research with a Qualitative approach. The method of collecting information used through monitoring, question and answer and selection. The method of analyzing information uses data collection, data reduction, data presentation and drawing conclusions. And the data in this research are residents who work at Home Pabrik batik Gambir togo sarumpun. The results of this research are the income of employees at Home Pabrik Batik Gambir 3 Serumpun Suka is very useful for employee safety. Sufficient income has an impact on the venting of the desires of informants (residents) or their families to continue to be fulfilled, both basic and inferior desires, as a result the safety of residents or families is assumed to continue to be good. Based on the perspective of Islamic economics, the attempted reward system is in accordance with Islamic law which suggests that the rewards received by workers are in accordance with the power that has been given.
Analisis Efektivitas Pengelolaan Dana Desa dalam Meningkatkan Pertumbuhan Ekonomi dan Infrastruktur Pedesaan : (Studi Kasus: Nagari Aua Kuniang, Kec. Pasaman, Kab. Pasaman Barat) Meliza Dara Puspita; 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.v3i4.3183

Abstract

This research was motivated by community complaints regarding the innefective management of village funds in increasing economic growth and rural infrastructure in Nagari Aua Kuniang. The Nagari government explained the work program carried out to increase community income, but contrary to the reality on the ground, the work program carried out was not appropriate with community needs. The aim of this research is first, to find out how the village fund management mechanism, is second what are the implications of village fund managemnet in increasing economic growth and rural infrastructure, and third what is the effectiveness of village fund management in increasing economic growth and rural infrastructure in Nagari Aua Kuniang District Pasaman, West Pasaman Regency. This type of research is field research with a qualitative descriptive approach. The informants in this research were Wali Nagari Aua Kuniang, Head of General Affairs and Finance, Head of Welfare and Services, and two community figures. The data obtained in this research came from observations, documentation, and interviews which were then analyzed using data reduction techniques, data preparation, and drawing conclusions and the research time started from June 2024 until completion. The results of this research indicate that the management of village funds in Nagari Aua Kuniang, Pasaman District, West Pasaman Regancy cannot be said to be effective because it is not in accordance with existing regulations, namely to increase economic growth and rural infrastructure. The nagari government it self has explained the word program carried out to increase community income, however people just know how it is used but it doesn’t match what they receive and feel, in fact Aua Kuniang wrote thet Vastuk’s vast potential has been explored.
Analisis Prosedur Pemberian Kredit pada KSP Kopdit Pintu Air Cabang Koting Fransiskus Nong Anis; Maria Nona Dince; Wihelmina Maryetha Yulia Jaeng
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.v3i4.3187

Abstract

This research aimed to define the process of credit approval at KSP Kopdit Pintu Air of Koting Branch. The research method used was descriptive qualitative, with primary data as the main source. Analysis of the credit approval process was conducted through observations and interviews. The result of results indicated that the credit granting process at KSP Kopdit Pintu Air of Koting Branch consisted of several stages such as credit application, credit analysis, credit disbursement, and credit assistance. Although the credit granting process at KSP Kopdit Pintu Air of Koting Branch had been generally effective, principle of granting credit based on 5C had been well implemented at KSP Kopdit Pintu Air of Koting Branch was not applied to small loans.
Pengaruh Kualitas Pelayanan, Partisipasi Anggota dan Motivasi Berkoperasi Terhadap Sisa Hasil Usaha : (Studi Kasus pada Koperasi KSP Kopdit Pintu Air Cabang Lekebai) Lorensius Jufrianus Siso; Pipiet Niken; Wihelmina Maryetha Yulia
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.v3i4.3188

Abstract

This research aimed to examine the impact of member participation, service quality, and cooperative motivation on the business performance of KSP Kopdit Pintu Air Lekebai Branch. The research gathered primary data through the distribution of questionnaires to 97 members of the KSP Kopdit Pintu Air of Lekebai Branch. The data was analyzed using multiple linear regression analysis. Hypothesis testing was conducted using the F-test and t-test. Based on the descriptive analysis, the service quality variable falls into the "Fairly Good" category at 67.15%, member participation was at 62.04% in the same category, cooperative motivation was at 72.9% in the "Good" category, and the remaining business results variable was at 67.8% in the "Fairly Good" category. The t-test results indicate that service quality, member participation, and motivation to cooperate influence the remaining business results. Additionally, the F-test results show that service quality, member participation, and motivation to cooperate have a significant impact on the remaining business results. In conclusion, it can be inferred that service quality, member participation, and motivation to cooperate have a significant effect, either individually or collectively, on the remaining business results.
Analisis Perbandingan Kinerja Keuangan Metode Economic Value Added (EVA) dan Metode Rasio Rentabilitas pada PT BPR BKK Kab. Tegal (Perseroda) Liza Ananda Lestari; Kamal, Bahri; Hasan, Imam
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 1 (2025): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i1.3159

Abstract

Financial performance is a tool to analyze how a company runs well to be able to get maximum profit. The purpose of this study is to compare the financial performance of companies that apply the Rentability Ratio Method by considering Return on Asset (ROA), BOPO (Operating Cost of Operating Income), Net Interest Margin (NIM), and Economic Value Added (EVA). Quantitative descriptive research is used. In this research, the data collection method is a documentation study, namely the financial statements published by PT BPR BKK KAB TEGAL (Perseroda), and secondary data is used. The results showed that PT BPR BKK KAB TEGAL (Perseroda) has excellent financial performance. Judging from ROA, the company is in a very healthy category with an average of 2.2%, judging from BOPO, the company is in a very healthy category with an average of 83.66%, and judging from NIM, the company is in a very healthy category with an average of 9.18%. Because EVA is negative with an average of Rp. -3,000,901, the company does not experience economic added value. The results of the comparison between ROA, BOPO, NIM, and EVA show that the company should use the EVA method to take into account financial performance with elements of the cost of equity and provide a detailed explanation of the company's added value.
Analisis Penggunaan Transaksi QRIS, Permodalan dan Literasi Digital dalam Memengaruhi Pendapatan UMKM Kuliner di Kota Denpasar Ni Kadek Poppy Keristina; Anak Agung Bagus Putu Widanta
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 1 (2025): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i1.3276

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are business groups that play a very significant role in the Indonesian economy, with the number of micro business actors estimated to be mostly engaged in the informal sector. This study aims to determine the influence of QRIS, capital, and digital literacy on the income of MSMEs in Denpasar. The research variable used was a dependent variable, namely the income of culinary MSMEs, while the independent variable used was the use of QRIS transactions, capital, and digital literacy. The sample from this study uses a non-probability sampling method, namely accidental sampling. The population in this study is culinary MSME actors in the city of Denpasar who are registered with the Denpasar City Cooperatives and MSMEs Office until the end of 2019 which totals 9,635 MSMEs with a sample of 99 which is calculated using the Slovin formula. The test uses multiple linear analysis, namely the simultaneous regression coefficient significance test (F test) and the partial regression beta coefficient significance test (t test). The results of the study show that 1). The simultaneous use of QRIS transactions, capital, and digital literacy has a significant effect on the income of culinary MSMEs in Denpasar City, 2). The use of QRIS transactions, capital, and digital literacy partially has a positive and significant effect on the income of culinary MSMEs in Denpasar City.
Strategi Pengambilan Keputusan Taktis dalam Akuntansi Manajemen untuk Meningkatkan Efisiensi UMKM: (Studi kasus pada Toko AIS Kamal) Nadiatul Ayu Ananda; Fibriyanti Anjali; Santiayu Wulan Sari; Anggita Eka Syahrani Putri; Elina Zahrotul Firdaus; Mochamad Reza Adiyanto
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 1 (2025): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i1.3449

Abstract

This research abstract aims to analyze the problems faced by Micro, Small and Medium Enterprises (MSMEs) in making decisions related to management accounting. This research focuses on Toko AIS in Kamal, which experiences low operational efficiency due to inefficient cost management and lack of technology utilization. The method used is a qualitative approach with a case study, which allows researchers to explore in-depth information about managerial and financial practices. The results showed that intuition-based decision-making hindered the growth potential of the business, thus requiring management accounting-based tactical strategies to improve efficiency and profitability. The findings are expected to provide practical solutions for Indonesian UMKM facing similar challenges, and contribute to the sustainability of their businesses.
Dampak MEA (Masyarakat Ekonomi Asean) Terhadap Pertumbuhan Ekonomi Indonesia di Era Globalisasi Alya Adofianti Hermana; Harsya Maulana Fajrin; Yayu Nova Reva; Mohamad Zein Saleh
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 1 (2025): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i1.3455

Abstract

The ASEAN Economic Community (AEC) is a form of economic integration in the Southeast Asia region which aims to create a single market and joint production base. The aim of this research is to analyze the impact of AEC on Indonesia's economic growth in the era of globalization. The methodology used in this research is a literature review that focuses on economic growth trends before and after the implementation of AEC. The research results show that the MEA has had a positive impact on the Indonesian economy, including increasing exports, foreign investment, and developing strategic sectors such as trade, services, and micro, small and medium enterprises (MSMEs). However, strengthening the competitiveness of local industry and improving the quality of human resources is a big challenge. With the right policies, the AEC can be an opportunity to strengthen Indonesia's position in the global market while simultaneously improving people's welfare in a sustainable manner
Optimalisasi Laba Warung Depot Ijo Kamal Melalui Analisis CVP dan Strategi Pendanaan Yunita Putriani; Ameyla Nadhira Tsurayya; Hoitul Anam; Septiana Devita Nurfadela; Mardiana Mardiana; Mochamad Reza Adiyanto
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 1 (2025): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i1.3456

Abstract

This study aims to analyze the application of Cost-Volume-Profit (CVP) analysis and funding strategies for profit optimization at Warung Depot Ijo Kamal, a small business in the food industry. The research explores how financial management, including cost control and strategic funding, contributes to the business’s sustainability and growth. A descriptive qualitative approach was used, involving semi-structured interviews with the business owner and direct observations of daily operations. Data from financial reports were also collected for analysis. The findings revealed that Warung Depot Ijo Kamal achieves profitability above the break-even point, with a monthly profit of IDR 9,170,000. The analysis of funding sources indicated that the business relies on personal capital and cooperative loans, but further diversification of funding sources is recommended to support future expansion. The study also identified challenges in cash flow management, particularly in meeting employee salary obligations. Recommendations include improving cash flow planning, diversifying funding sources, and exploring external financing options to support business growth. This research provides valuable insights for small business owners seeking to optimize profits and ensure long-term sustainability.

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