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Ahmad Ashifuddin Aqham
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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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Peran Harga, Variasi Produk, dan Brand Image Terhadap Keputusan Pembelian Ulang Intan Maitri; Ni Wayan Ekawati; Gede Bayu Rahanatha; I Gst. A. Kt. Gd. Suasana
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.v4i1.3457

Abstract

The Paradisein is a brand based in West Denpasar, Bali, that has been producing women’s clothing since 2019 and selling its products online through Shopee e-commerce and Instagram. This study aims to analyze the influence of price, product variety, and brand image on repurchase decisions. The population defined for the research comprises The Paradisein’s customers who have made a minimum of two purchases (repurchase buying). A total of 53 customers met the population criteria. The data analysis techniques used in this study include Validity Tests, Reliability Tests, Classical Assumption Tests, Multiple Linear Regression Analysis, F-tests, and t-tests. The results show that price has a positive and significant influence on repurchase decisions, product variety has a positive and significant influence on repurchase decisions, and brand image also has a positive and significant influence on repurchase decisions. Recommendations for The Paradisein include evaluating the benefits of its products before setting prices to align pricing policies with product value. Additionally, it is suggested to diversify raw materials to enhance the quality variety of materials used. Regular social media promotions and market research are also recommended to improve company performance.
Analisis Penerapan Metode Job Order Costing dalam Menghitung HPP dan Penentuan Harga Jual Produk pada Percetakan Bayu Aji Shela Irvara Wulandari; Rifilia Ramadani; Aisyah Aisyah; Iskandar Iskandar; Hoirul Anam; Mochamad Reza Ardiyanto
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.v4i1.3458

Abstract

This study aims to evaluate the use of the job order costing method in calculating the cost of goods produced and determining the selling price of products at Bayu Aji Printing. This research uses a qualitative approach with a descriptive analysis method, which aims to present data systematically so as to facilitate understanding of the phenomenon and drawing conclusions. Data collection is done through direct observation and interviews with business owners. The results showed that Bayu Aji Printing has not implemented an appropriate calculation of the cost of goods produced which can affect the determination of product selling prices. Therefore, data analysis was carried out to calculate the cost of goods produced using the job order costing method to determine a more accurate selling price.
Analisis Pengendalian Biaya Produksi dalam Meningkatkan Laba pada UMKM Soto Abas Trunojoyo Tria Nurul Arofah; Elysa Puji Nur Rochmah; Dina Maulidia; Fifin Kurniawati; Hoirul Anam; Moh. Zeinor Ridho; 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.v4i1.3469

Abstract

MSMEs have a very important role in the Indonesian economy, but often face challenges, especially in managing production costs efficiently. This research focuses on analyzing the management of production costs in Soto Abas Trunojoyo MSMEs with the aim of evaluating the extent to which cost control can increase business profits. The research method used was qualitative with a descriptive approach, where data regarding production costs, sales, and operational practices were obtained through direct interviews with business owners. The results revealed that production cost control, especially on raw materials, contributed greatly to operational efficiency and increased profits. The business managed to record a net profit of Rp17,875,000, which was largely achieved through effective cost management. This research emphasizes the importance of production cost management strategies in ensuring the sustainability of MSMEs. However, this study is limited to one business, so the results may not be representative of MSMEs in general. Future research is recommended to involve more types of MSMEs and use a combination of methods to deepen the analysis on cost management and business sustainability.
Analisis Pusat Pertanggungjawaban Pusat Kos dan Evaluasi Kinerja pada Pabrik Tahu UD. Sumber Makmur Bangkalan Hasma Diana Yulia; Rahma Suro Anjani; Yulia Wulandari; Fina Silviyah; Ahmad Ahmad; 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.v4i1.3470

Abstract

This study aims to design an accountability report that can be the basis for measuring performance for UD. Sumber Makmur, which previously did not have such a system. This research uses descriptive quantitative research methods. The data collection techniques used in this study include in-depth interviews and documentation to collect data related to organizational structure, performance evaluation, and company financial reports for the period 2022-2023. Analysis was conducted using variance calculations between budget and actual costs, and using Return on Investment (ROI) ratios to evaluate performance. The findings show that the implementation of accountability reports and performance evaluation at UD. Sumber Makmur is still not going well. The company has not prepared a detailed cost budget for each department, which has led to inefficiencies in spending and using resources including a significant decrease in net profit in some periods, unfavorable cost variances, and low Return on Investment (ROI). This study has limitations in that it only focuses on one company, so the results may not be generalizable to all SMEs. SMEs need to implement a more detailed accounting system, budgeting by department, and transparent performance evaluation. These steps can improve the company's cost efficiency, profitability, and competitiveness in the market.
Dampak ASEAN China Free Trade Agreement (ACFTA) terhadap Pertumbuhan Ekonomi Indonesia Aisyah Bunga Chaidir; Wita Hapsari; Aditya Narayan
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.v4i1.3471

Abstract

This research aims to analyze the impact of Indonesia's participation in the ASEAN-China Free Trade Agreement (ACFTA) on national economic growth, especially in the contribution of exports and imports. Based on data, since the implementation of ACFTA, Indonesia's trade flows with ASEAN countries and China have increased, but imports from China far exceed exports, creating a significant trade deficit. In 2018, Indonesia's trade deficit with China reached 18.41 billion USD. Although international trade offers opportunities for economic growth, this imbalance creates challenges, especially for domestic industrial sectors that must compete with cheaper imported products. Research also shows that every 1% increase in Indonesia's per capita income drives an increase in imports by 1.04%. However, ACFTA also opens up opportunities for Indonesia to increase the added value of export products through global supply chain integration. By supporting the right policies to increase the competitiveness of local industry and reduce dependence on imported products, Indonesia can take advantage of ACFTA to encourage more inclusive economic growth.
Peran Pelatihan dan Pengembangan Sumber Daya Manusia dalam Meningkatkan Service Quality dalam Kinerja Perusahaan Aditya Narayan; Harsya Maulana Fajrin; Pascal Kharua Albari; 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.v4i1.3473

Abstract

In the midst of increasingly fierce business competition, companies need to continuously improve their service quality in order to maintain customer loyalty and gain a larger market share. The role of human resources (HR) has a vital role in improving service quality to excel, especially in interacting with customers. In this article, titled “The Role of Human Resources Training and Development in Improving Service Quality in Company Performance,” a literature review has helped the researcher to frame an in-depth analysis based on existing data to understand the contribution of employee training and development in improving service quality in the company. In addition to improving individual competencies, HR training and development also plays an important role in shaping an organizational culture that prioritizes service quality. Thus, companies need to pay serious attention to human resource training in order to continue to develop, as this is an important step in achieving success and sustainable growth.
Pengaruh Lingkungan Kerja Fisik dan Lingkungan Kerja Non Fisik Terhadap Kepuasan Kerja Pegawai Nurul Annisa Haedar. Af; Tenri Sayu; Burhanuddin Burhanuddin
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.v4i1.3474

Abstract

This study aims to determine whether there is an influence of the physical and non-physical work environments on employee job satisfaction at Dr. Tadjuddin Chalid Central General Hospital Makassar. This research is quantitative in nature with a descriptive approach and is population-based. The sample for this study consists of 78 nurses from the inpatient ward of Dr. Tadjuddin Chalid Central General Hospital Makassar. Hypothesis testing in this study utilizes multiple linear regression analysis and yields the following results: Based on the hypothesis testing results using multiple linear regression analysis, it is indicated that both the physical and non-physical work environment variables simultaneously affect employee job satisfaction at Dr. Tadjuddin Chalid Central General Hospital Makassar. The hypothesis testing results also demonstrate that the physical work environment partially affects employee job satisfaction at Dr. Tadjuddin Chalid Central General Hospital Makassar, and the non-physical work environment partially affects employee job satisfaction at Dr. Tadjuddin Chalid Central General Hospital Makassar.
Kelayakan Bisnis Penggilingan Padi Minhajul Abidin Desa Telaga Bidadari, Hulu Sungai Selatan Annisa Annisa; Norbaiti Norbaiti; Walinasifa Walinasifa; Norkhadizah Makkiah; Muhammad Firliadi Noor Salim
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.v4i1.3478

Abstract

Agriculture serves as a primary sector of Indonesia's economy, where rice milling management plays a vital role in enhancing post-harvest productivity and supporting food security. This study aims to analyze the management of a rice milling factory in Hulu Sungai Selatan City by examining financial, environmental, human resource (HR), and market-marketing aspects. A qualitative method with a case study design was employed, involving in-depth interviews with the factory manager. The findings reveal efficient financial management based on Islamic principles, sustainable waste management practices, HR strategies focused on training and effective communication, and direct marketing strategies that successfully reach local consumers. In conclusion, effective rice milling management enhances operational performance and contributes to the local economy, despite facing challenges in market dynamics and resource limitations.
Eksplorasi Budaya Organisasi dan Pengaruhnya Terhadap Kinerja Karyawan: Studi Kualitatif di Perusahaan Startup Albertus Aldo Nugroho; Sabina Siti Sholeha; Khresna Adityo Fathor
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.v4i1.3480

Abstract

This study aims to understand the influence of organizational culture on employee performance in startup companies. Using a qualitative approach and case study design, research was conducted in several startups in Indonesia to explore employee perceptions and experiences regarding the dynamics of organizational culture. The findings show that a culture that supports innovation, open communication, and collaboration can increase work motivation and productivity. However, fast-paced work rhythms and unstable environments often trigger stress that impacts work-life balance. For this reason, companies need to combine an innovative culture with welfare policies to maintain employee performance.
Penerapan Customer Relationship Management (CRM) di Alfamart Sabina Siti Sholeha; Theresia Longga; Muhammad Hilmana Chaska
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.v4i1.3481

Abstract

Customer Relationship Management (CRM) is a strategic approach that companies use to manage interactions and relationships with customers. In Indonesia, Alfamart as one of the largest minimarket chains implements CRM to increase customer satisfaction, loyalty, and ultimately, increase sales. This study aims to analyze the implementation of CRM in Alfamart, as well as its impact on customer satisfaction and loyalty.

Page 28 of 37 | Total Record : 364

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