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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 Tingkat Kesehatan dan Pengangguran Terhadap Kemiskinan di Lampung Tahun 2021-2023 Annisa Istikomah; Yuyun Kartika Sari; Vika Agustiyani; Misfi Laili Rohmi
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 2 (2025): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i2.3701

Abstract

The aim of this research is to determine the impact of health and unemployment on poverty in Lampung Province.This data reformulation is based on the publication of BPS Pode 2021-2023. This research uses panel data regression analysis and shows that disability (PG) has a significant positive effect on poverty (KM), but health status (TK) has no effect on poverty (KM). On the other hand, the unemployment rate and population influence poverty.
Analisis Kepercayaan dan Niat Perilaku Konsumen dalam Menggunakan QRIS Guna Mendorong Pengembangan UMKM di Kota Surakarta Rifai Apriture Afianto; Mirzam Arqy Ahmadi
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 2 (2025): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i2.3734

Abstract

The development of digital payment technology, particularly QRIS, facilitates cashless transactions and is expected to promote the growth of Micro, Small, and Medium Enterprises (MSMEs) by simplifying transactions between consumers and business owners. Surakarta was chosen as the research location due to its relatively low number of QRIS users, despite the significant potential to increase the adoption of digital payment systems. The study involved 105 respondents. The analysis results show that Mobile Usability significantly affects Interest, Attitude, and Intention (p < 0.05), while Trust does not significantly affect Interest but does influence Attitude and Intention. Attitude and Intention were found to significantly affect Interest. The model used has an R² value of 0.286 for Interest and 0.419 for Attitude and Intention, indicating that the model effectively explains the relationship between the independent and dependent variables. This study has limitations, including a small sample size and constructs that lack convergent validity, which need to be addressed in future research. The findings provide valuable insights into the impact of QRIS usage and trust on consumer attitudes and intentions in adopting digital financial technology, which is expected to support the development of MSMEs and the digital transformation in Surakarta.
Pengaruh Fasilitas Pendidikan Terhadap Prestasi Kerja Guru dengan Semangat Kerja Sebagai Variabel Intervening: (Studi pada Guru SMP Negeri 1 Torjun Kabupaten Sampang) Mei Indrawati; Sri Saniyah; Rusdiyanto Rusdiyanto
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.v4i2.3758

Abstract

Sri Saniyah, 2024. The Influence of Educational Facilities on Teacher Work Performance with Teacher Work Morale as an Intervening Variable. Wijaya Putra University Postgraduate Program Surabaya. This type of research is explanatory research, the approach used is a quantitative approach, the research sample is 42 respondents. The analysis tool uses Smart PLS (Partial Least Square). Research objectives: 1) To describe educational facilities, work enthusiasm and teacher work performance at SMP Negeri 1 Torjun, Sampang Regency. 2) To test and analyze whether educational facilities have a significant effect on teacher work performance at SMP Negeri 1 Torjun, Sampang Regency. 3) To test and analyze whether teacher work enthusiasm has a significant effect on the work performance of teachers at SMP Negeri 1 Torjun, Sampang Regency. 4) To test and analyze whether educational facilities have a significant effect on the work spirit of teachers at SMP Negeri 1 Torjun, Sampang Regency. 5) To test and analyze whether educational facilities have a significant indirect effect on the work performance of teachers at SMP Negeri 1 Torjun Sampang Regency with work enthusiasm as an intervening variable. The research results show that: 1) Educational facilities have a significant effect on teacher work performance as evidenced by a p value of 0.039. 2) Educational facilities have a significant effect on work morale as evidenced by the p value of 0.002. 3) Teacher morale has a significant effect on teacher work performance as evidenced by a value of 0.001. 4) Educational facilities on teacher work performance with teacher work enthusiasm as an intervening variable have a significant effect with a p value of 0.040.
Peran Inovasi dalam Memanfaatkan Teknologi Digital untuk Pertumbuhan Ekonomi di Probolinggo Arief Rachman Afandy; Zainul Abidin; M Rizal; Abdul Hamid
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 2 (2025): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i2.3766

Abstract

The development of innovation and technology is the key to creating a more inclusive, efficient, and sustainable economic growth model in today's digital era. In an era where digital connectivity has become the norm, the role of technological innovation for economic growth cannot be underestimated. This article aims to explore the potential and challenges in utilizing digital technology with a focus on the agricultural and tourism sectors for economic growth in Probolinggo Regency. Based on a qualitative approach, by collecting data through literature studies from various journals and other relevant sources. Digital technology based on innovation has great potential to increase efficiency and productivity in the agricultural sector, such as through the use of the Internet of Things (IoT) for crop monitoring, as well as the tourism sector through the concept of e-tourism. However, the implementation of digital technology in Probolinggo is hampered by a lack of infrastructure, low digital literacy, and the gap in access between urban and rural areas. In addition, local government policies that do not fully support the development of the digital economy are also obstacles. This article concludes that technology and innovation are the keys to achieving inclusive and sustainable economic growth in the digital era.
Analisis Rasio Aktivitas Untuk Mengukur Kinerja Keuangan PT PLN Persero Periode 2021 – 2023 Rika Regita Cahyani; Haqi Insani; Eva Sriwiyanti
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 2 (2025): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i2.3771

Abstract

Problems related to finance are very crucial problems for an entity, so it is necessary to carry out an analysis of its financial reports. The target of this research is to analyze activity ratios in order to measure the financial performance of PT PLN (Persero) during the 2021-2023 period. The approach used is a quantitative descriptive method. The research results show that the billing turnover ratio in the 2021-2023 period has decreased but is still in the Healthy category. Analysis of the inventory turnover ratio in the 2021-2023 period has decreased, however the company is still in the Healthy category. Analysis of the total asset turnover ratio for the 2021-2023 period has increased. Even though it has increased, the company is in the Less Healthy category. We hope that the research results can provide an in-depth understanding regarding the financial stability of PT PLN (Persero) and become a consideration in making the right decisions.
Inovasi Olahan Ikan Tuna menjadi Bakso Ikan bagi Pelaku Usaha Kuliner di Pariwisata Pantai Desa Botutunuo Victorson Taruh; Lukman Pakaya
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 2 (2025): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i2.3781

Abstract

Gorontalo as a province that includes the Tomini Bay area, makes this area have residents who use the sea as a livelihood. Botutunuo Village as one of the nine villages located in Kabila Bone sub-district, Bone Bolango Regency, has its own attraction as a village located on the coast of the Tomini Bay area. Not only as fishermen, many culinary business actors use this coastal area as a place for beach tourism businesses. The service team saw the great potential of marine products obtained by fishermen, one of which was tuna. This community service aims to increase the income of culinary business actors, namely MSMEs who have stalls around the tourist area of Botutunuo village and share the knowledge of the service team in processing tuna into fish balls. The enthusiasm of culinary business actors in Botutunuo Village is illustrated by the attraction of the participants in listening and seeing the direct practices demonstrated by the service team. The results of this service are expected to be able to encourage increasing the income of fishermen and MSME culinary business actors in Botutunuo village to sell their goods to tourists who visit coastal tourist sites and help improve the welfare of the village community to increase their economic income.
Analisis Determinan Makroekonomi Inflasi dan Konsumsi Rumah Tangga terhadap Penerimaan Pajak Pertambahan Nilai (PPN) dan Pajak Penjualan atas Barang Mewah (PPnBM) di Indonesia Ilham Febri Budiman
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 2 (2025): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i2.3784

Abstract

This article identifies and examines the determinants of state revenue in the taxation sector specifically on VAT and STLG in Indonesia. The main objective of this study is to analyze whether inflation and household consumption affect VAT and STLG revenues along with how much influence these determinants have. The type of research used is quantitative with descriptive statistical analysis methods. Techniques to analyze the effect of inflation and household consumption on VAT and STLG revenue variables used descriptive analysis, classical assumption tests and also multiple linear regression tests using statistical application platforms. The results of the research analysis identified that simultaneously, inflation and household consumption affect VAT and STLG revenues. So that if inflation and household consumption increase, then VAT and STLG revenues also increase, as well as in the opposite condition. The findings are in line with previous research, theories and hypotheses formulated.
Pengaruh Citra Merek, Persepsi Harga dan Kualitas Produk Terhadap Keputusan Pembelian Makanan Kucing Merek Cat Choice di Toko Phiko Cat Shop Balikpapan Winny Gusmiranda; Dewi Sartika
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 2 (2025): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i2.3788

Abstract

This study seeks to examine the influence of Brand Image, Price Perception and Product Quality on Purchasing Decisions, both individually and simultaneously. The research adopts a quantitative approach, utilizing primary and secondary data sources. Primary data were collected through respondents, observations, and documentation, with a sample size of 96 respondents. Data analysis methods include Validity and Reliability Testing, Multiple Linear Regression Analysis and Hypothesis Testing, conducted using SPSS version 20. The findings indicate that: (1) Brand Image, Price Perception, and Product Quality collectively have a significant impact on the Purchase Decision of Cat Choice Brand Cat Food at Phiko Cat Shop Balikpapan; (2) Brand Image individually has a significant effect on the Purchase Decision of Cat Choice Brand Cat Food at Phiko Cat Shop Balikpapan; (3) Price Perception individually has a significant effect on the Purchase Decision of Cat Choice Brand Cat Food at Phiko Cat Shop Balikpapan; and (4) Product Quality individually has a significant effect on the Purchase Decision of Cat Choice Brand Cat Food at Phiko Cat Shop Balikpapan.
Pengaruh Pengungkapan Sustainability Information, Profitabilitas dan Capital Adequacy Ratio terhadap Nilai Perusahaan Aulia Herani Safitri; Usep Syaipudin
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 2 (2025): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i2.3796

Abstract

In 2022, Indonesia assumed leadership of the G20 Presidency. The subject "Recover Together, Recover Stronger" was selected, emphasizing the significance of coordinating economic and development policies. The primary concerns addressed included climate risk, the transition to a low-carbon economy, and sustainable financing. The Financial Services Authority (OJK) initiated the Indonesian Green Taxonomy as a framework for green economic activities and unveiled the Sustainable Finance Roadmap 2021–2025. This research investigates the impact of sustainability report disclosure, profitability, and the Capital Adequacy Ratio on the value of banking firms listed on the Indonesia Stock Exchange from 2019 to 2022. The study examines the influence of sustainability report disclosure, profitability, and Capital Adequacy Ratio on business value. The study employed a quantitative methodology and utilized secondary data from the annual report. The sample comprises 92 financial institutions, with the examined variables including the Sustainability Disclosure Reporting Index (SDRI), Return on Assets (ROA), Capital Adequacy Ratio (CAR), and price-to-book value (PBV) as an indicator of company value. Data were analyzed with SPSS 25. The findings indicate that sustainability report disclosure and ROA adversely impact business value, however CAR has a beneficial correlation with firm value. This study offers empirical data about the significance of sustainability reporting and financial performance in assessing business value within Indonesia's banking industry. This research highlights the significance of non-financial information in investment decisions and enhances the literature on sustainable finance and corporate governance.
Faktor-Faktor yang Mempengaruhi Nilai Perusahaan: Perspektif Kebijakan Dividen, Kepemilikan Manajerial, dan Ukuran Perusahaan (Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2023) Rr.Supantiningrum
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 2 (2025): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i2.3798

Abstract

This study aims to examine the effect of dividend policy, managerial ownership, and company size on company value. This study was conducted on non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2023, with a population of 64 companies using saturated sampling techniques. The research method uses a quantitative approach through multiple linear regression analysis, with secondary data sourced from the financial statements of companies listed on the Indonesia Stock Exchange. The data analysis process was carried out using SPSS software. The results of the study indicate that dividend policy, managerial ownership, and company size significantly have a positive effect on company value. For further research, it is recommended to use a longitudinal approach to understand how the relationship between dividend policy, managerial ownership, and company size and company value changes over time.

Page 31 of 37 | Total Record : 364

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