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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 Indeks Pembangunan Manusia dan Kesejahteraan Terhadap Kemiskinan dan Laju Pertumbuhan Penduduk Di Indonesia Anis Salsabila; Zahra Ramadhani; Goklas Purba; Muhammad Alif Zuanda4; Asnidar Asnidar; Ahmad Ridha
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.v4i1.3485

Abstract

In order to better understand how to manage Indonesia's population and reduce poverty, this study will use welfare and the human development index (HDI) as its metrics. This research made use of secondary data that was given by the Central Bureau of Statistics in Indonesia. Analyzing the relationship between the dependent variables (poverty and population growth rate) and the independent ones (welfare and the human development index) requires the use of expert analysis. The results show that in order to control the pace of population increase in Indonesia and reduce poverty, wealth and the human development index are very important. These results have significant ramifications for Indonesian development strategy in order to enhance human development quality and efficiently regulate population density
Analisis Faktor Pemicu Selisih Anggaran dengan Pendapatan Direktorat Jendral Hortikultura Patrisya Putri Utami; Amira Dwi Aryani; Nur Aini Putri Daryanti; Siti Hindun; Azahra Elsa Mayori
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.v4i1.3493

Abstract

This study aims to analyze the implementation of the budget and the factors triggering the budget variance in the Directorate General of Horticulture, Ministry of Agriculture of the Republic of Indonesia. Inaccuracies in budget planning and management can lead to deficits that affect operations and the success of programs. This research uses secondary data in the form of budget realization reports from 2020, with descriptive analysis methods to illustrate the variance between the budget and revenue. The results show that fluctuations in commodity prices, policy changes, and inaccuracies in budget planning are the main factors influencing the variance between the budget and realized revenue. Achieving revenue that exceeds the budget can indicate efficiency in resource management, but significant variances also suggest the need for improvements in budget planning in the future. Therefore, it is crucial for government agencies to conduct careful risk analysis and prepare realistic budgets to minimize undesired variances and enhance accountability in the management of public finances.
Strategi Pemasaran Global pada PT Indofood Sukses Makmur Tbk : A Literarure Review Daffa Quthbir Robani; Dhafa Herlambang Wisanggeni; Yoga Aditiya Pratama; 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.v4i1.3499

Abstract

PT Indofood Sukses Makmur Tbk has become one of the Indonesian companies that has succeeded in the global market thanks to a mature marketing strategy. This article discusses global marketing phenomena, challenges, and opportunities faced by large companies, as well as the strategies that Indofood implements in expanding its market internationally. The main focus includes product analysis, innovation, and cultural adaptation carried out by Indofood. The literature review approach was used to dig deeper into the company's global marketing strategy. Through this discussion, the article provides insight into how a company can compete in the global market.
Perdagangan Bebas di Era Digital : Dilema Ekonomi Indonesia Ivana Nabila Putri; Pascal Kharua Albari; Jessenia Kayla Putri; 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.v4i1.3501

Abstract

Free trade in the digital era opens up export opportunities while increasing competition for imported products in the domestic market, which has the potential to weaken local industries. This research highlights the importance of strategic policies, such as MSME incentives and strengthening digital capacity, to increase the competitiveness of local products. The SWOT approach points to digital transformation opportunities and the need for cross-sector collaboration to drive innovation and sustainable economic growth.
Mekanisme Pasar Sekunder dan Produk Investasi Pasar Sekunder: Studi Kasus pada Efek Syariah Anwar Anwar
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.v4i1.3522

Abstract

As a source of finance for businesses in the form of firms and a way for the general public to invest, the capital market has become a crucial necessity in the modern economic period. The Indonesia Stock Exchange (IDX) is where shares are bought and sold on the secondary market. The buying/selling of shares and the transaction settlement process are the two primary steps in the secondary market securities trading system. This article seeks to identify secondary market investment products of Islamic securities case studies and to describe the technique of buying and selling transactions in the secondary market. The descriptive technique, a type of research methodology that was employed in this study.
Transformasi Pengembangan Sumber Daya Manusia di Era Digital Ramadhan Ridho Fadlulloh Iswandi; Mudji Kuswinarno
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.v4i1.3525

Abstract

The transformation of human resource development (HRD) in the digital era has become an urgent need for companies to remain competitive in the changing business environment. This article discusses the application of technology in HR development, including the importance of e-learning and digital training, as well as the use of data analytics and artificial intelligence (AI) in HR management. While companies face challenges, such as resistance to change, the digital divide, and data security, there are also significant opportunities that can be capitalized on. If HR transformation is successful, companies can achieve higher work efficiency, accelerate innovation, and improve global competitiveness. To achieve these goals, companies need to build an adaptive culture, invest in digital training, address the digital divide, prioritize data security, and leverage data for better decision-making. With the right approach, companies can optimize the potential of their human resources in facing the challenges and opportunities of the digital era.
Pengaruh Manajemen Kas, Manajemen Piutang dan Manajemen Persediaan Terhadap Stabilitas Keuangan Perusahaan Sub-Sektor Makanan dan Minuman yang Terdaftar di BEI Periode 2021-2023 Nurfadilah Nurfadilah; Sri Rahayuningsih
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.v4i1.3536

Abstract

This study aims to determine the influence of cash management, receivables management and inventory management on the financial stability of food and beverage sub-sector companies listed on the IDX for the 2021-2023 period. The type of research is quantitative descriptive with the type of data used in this study is seconds data and data sources in the form of company financial statements published annually by each company. The sampling technique of this study was carried out through purposive sampling with predetermined criteria. The data analysis technique in this study uses classical assumption tests and also multiple linear regression methods. In the hypothesis test, a partial test (t-test), a simultaneous test (f-test) and a determination coefficient were used. The results of this study show that the influence of cash management, receivables management and inventory management on the financial stability of food and beverage sub-sector companies listed on the IDX for the 2021-2023 period partially or simultaneously has a non-significant effect. The value of the determination coefficient that is still influenced by other variables. This research was assisted by using the Statistic for Social Science (SPSS) version 26 application to determine the level of significance of each hypothesis.
Implementasi Strategi Pemasaran dalam Penjualan Produk untuk Meningkatkan Penjualan UMKM Yubyruby Food&Drink di Desa Balun Ijuk Excellen Mochtar Leo One; Adiva Alhaqoni; Elis Suganda; Bunga Lestari; Della Yofika; Ernita Agustin; Tiara Fitari
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.v4i1.3539

Abstract

Social media is an online platform designed to support social interaction among its users. By utilizing web-based technology, social media transforms traditional communication into a more dynamic interactive dialogue. Users not only act as recipients of information, but also as content producers, allowing them to share thoughts, experiences, and ideas in real-time. Digital marketing is the right solution for MSMEs to expand their marketing networks both domestically and internationally. However, the use of digital marketing by MSMEs is still very low
Analisis Biaya Produksi dalam Peningkatan Penjualan: (Studi Kasus Industri Kecil Sultan Bakery di Bandarjo Dusun II, Kec. Pasaman, Kab. Pasaman Barat) Mardiana Mardiana; Yossi Eriawati; Novi Susanti
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.v4i1.3543

Abstract

This study aims to analyze production costs in increasing sales in the Sultan Bakery small industry in Bandarjo Dusun II, Kec.Pasaman, Kab.Pasaman Barat. The main focus of the research includes the relationship between production costs and selling prices, the effectiveness of production cost management on profit margins and increased sales, and factors that influence production costs in the context of market competitiveness. This research used a qualitative method with a descriptive approach, where data were obtained through observation, in-depth interviews, and documentation studies. The results showed that efficiency in managing production costs has a significant influence on the ability of businesses to set competitive selling prices. The main factors that support this efficiency include raw material management, labor optimization, and overhead cost control. In addition, the selection of quality raw materials and effective labor management help maintain cost stability without compromising product quality. This strategy not only maintains customer loyalty but also increases the competitiveness of the business in the local market. The increase in sales achieved by Sultan Bakery is consistently supported by planned cost management, production scale efficiency, and the application of modern technology. This study concludes that production cost efficiency plays an important role in supporting profit margins, increasing sales, and strengthening the competitiveness of small businesses in the local market.
Pengaruh Fundamental Mikro, Profitabilitas Terhadap Nilai Perusahaan Dengan Struktur Kepemilikan, Struktur Modal sebagai Variabel Intervening di Perusahaan BEI Diah Indri Anggriyanti; Hwihanus Hwihanus
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.v4i1.3544

Abstract

The purpose of this study is to analyse the effect of Micro Fundamentals (X1) and Profitability (X2) on firm value with Ownership Structure (Z1) and Capital Structure (Z2) as intervening variables in companies listed on the Indonesia Stock Exchange (IDX). The independent variables used are micro fundamentals with indicators of DR, LDR, and DCR, and profitability with indicators of GPM, NPM, and ROE. Intervening variables include ownership structure (Type of Ownership, Type of Shareholders, Number of Board of Commissioners) and Capital Structure (Z2), namely (EBIT, LTDER, DAR). The dependent variable analysed is Firm Value (Y) which is measured using ROA, EPS, and PER. The research method uses quantitative methodology with secondary data consisting of company balance sheet reports during a certain period. The SmartPLS 4 application was used to conduct data analysis to test the relationship between variables. The study results prove that Micro Fundamental (X1) has no significant direct influence on Firm Value (Y), but has a significant influence on capital structure. Profitability (X2) has a significant effect on Firm Value (Y). Capital Structure (Z2) also plays a significant role as an intervening variable in the relationship between Micro Fundamental (X1) and Firm Value (Y). These findings provide important insights for company management and investors in managing financial structure to increase Firm Value (Y).

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