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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 Kompleksitas Operasi, Komite Audit dan Kepemilikan Publik Terhadap Audit Delay: Studi Empiris pada Emiten Sektor Properties & Real Estate Periode 2020-2023 Ninda Sherly Anggraini; Istianingsih Sastrodiharjo; Aloysius Harry Mukti; Bambang Prayogo
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.v4i2.3912

Abstract

This study aims to analyze the effect of operating complexity, audit committee, and public ownership on audit delay in property and real estate sector companies in Indonesia during the period 2020-2023. This study used a sample of 71 companies selected by purposive sampling method. This research uses descriptive statistical techniques with a quantitative approach. The analysis and testing tools used in this study are Descriptive Statistical Test, Classical Assumption Test, which consists of Normality Test, Multicollinearity Test, Heteroscedasticity Test, and also Autocorrelation Test. The results show that operating complexity and public ownership have a positive effect on audit delay, while the audit committee has no significant effect
The Influence Of Inflation, Rupiah Exchange Rate, International Wheat Price, and Import Price On Wheat Imports From Australia In 2010-2023 Catherina Natalia Adinda Widyaputri; Ni Ketut Budiningsih
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.v4i2.3915

Abstract

Indonesia, as a country with an open economic system, engages in international trade to meet domestic needs. Wheat is one of the commodities imported due to high domestic demand and the limitations of a tropical climate that hinder local wheat cultivation. Consequently, Indonesia has continued importing wheat from the New Order era to the present. It is said that Indonesia has become dependent on wheat imports. One of the main wheat suppliers to Indonesia is Australia, with import volumes showing a fluctuating trend from 2010 to 2023. These fluctuations are affected by several factors, including inflation, the Rupiah exchange rate, worldwide wheat prices, and import expenses. This study seeks to: (1) Evaluate the concurrent effects of inflation, the Rupiah currency rate, world wheat prices, import costs in respect to Australia's wheat imports volume; (2) examine the individual effects of inflation, the Rupiah exchange rate, international wheat prices, and import prices Regarding the wheat import volume from Australia; and (3) explore the short-term and long-term impacts of each variable. Using monthly time series data from January 2010 to December 2023, this study employs a quantitative approach under Error Correction Model (ECM). The study's results demonstrate that inflation, the Rupiah exchange rate, international wheat prices, and import prices collectively exert a considerable influence Regarding the wheat import volume from Australia. Inflation and worldwide wheat prices exert a considerable positive impact, whilst import costs and the Rupiah exchange rate impose a major negative effect. Over the long term, all variables substantially influence wheat import volumes; conversely, in the near term, only import prices exert a negative and significant effect.
Pengaruh Leverage, Likuiditas, Rasio Aktivitas dan Sales Growth Terhadap Financial Distress Ni Made Adelia Putri; Luh Gede Sri Artini
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.v4i2.3948

Abstract

Financial distress refers to a gradual decline in financial condition. This stage appears before the company faces the risk of bankruptcy or liquidation, which starts with the company's inability to meet its financial obligations. This study aims to test and analyze the effect of leverage, liquidity, activity ratio, and sales growth on financial distress. The research was conducted in transportation and logistics sector companies listed on the Indonesia Stock Exchange for the period 2020 - 2023 with a total sample used of 23 companies or 92 total observations with the sample withdrawal method using the non probability sampling method. The data analysis technique uses logistic regression analysis using SPSS software. The results showed that the activity ratio variable had a negative and significant effect on financial distress in transportation and logistics sector companies, while the variables of leverage, liquidity and sales growth were not significant to financial distress. This shows that the smaller the value of total asset turnover increases the possibility of the company experiencing financial distress because it shows the company's inability to generate sales in proportion to the costs incurred for the assets it invests in.
Pengaruh Akuntansi Manajemen Lingkungan dan Green Innovation terhadap Nilai Perusahaan di Indonesia Melani Delia Depitasari; Bayu Rama Laksono
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.v4i2.3951

Abstract

Companies play a crucial role in preserving the environment because they are the main contributors to air pollution and damage in indonesia. This study aims to analyse the effect of environmental management accounting and green innovation on firm value in indonesia. The research method used is quantitative by untilising secondary data from financial reports and sustainability reports. The research sample consist of 246 companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period, with the sampling technique using purposive sampling method. The results showed that environmental management accounting has no effect on firm value, while green innovation is proven to have an effect on firm value.
Analisis Pengaruh Pajak dan Inflasi Terhadap Pendapatan Nasional: Bukti Empiris Tahun 2018 - 2024 Doli Syahputra Hasibuan; Lilis Sartika Sihite; Nazwa Aulia; Divo Valentino Siboro
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.v4i2.3959

Abstract

This article aims to analyze the effect of taxes and inflation on national income in Indonesia for the period 2018-2024. This study uses a quantitative method with regression analysis to identify the causal relationship between these variables. Data were obtained from the Central Statistics Agency (BPS) and Bank Indonesia, then processed using IBM SPSS Statistics 30 for Windows. The results of the study indicate that tax revenue has a significant and positive effect on national income, with a very strong contribution. Conversely, inflation also affects state revenue, although it does not affect taxes. The resulting regression equation shows that any increase in tax revenue will increase national income, while inflation also has a positive impact. In conclusion, both taxes and inflation have an important role in influencing Indonesia's national income. This study provides empirical evidence regarding the relationship between the two factors and can be a basis for the government to develop more effective economic policies in increasing national income and strengthening the country's economy.
Integration Between the Sharia Maqasid Principles and the Sustainable Development Goals (SDGs) Muslim Marpaung; Irma Suryani Lubis
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.v4i2.3960

Abstract

The integration of Maqasid Sharia principles with the Sustainable Development Goals (SDGs) has significant strategic potential for promoting holistic sustainable development, particularly within the context of Islamic banking. Sharia banks operate not merely to achieve economic profitability but also prioritize social welfare and environmental protection, aligning closely with the universal objectives of the SDGs. The core values of Maqasid Sharia—protection of religion, life, reason, offspring, and property—complement several key SDGs, including poverty alleviation, education enhancement, health improvement, and economic equity. This study explores how Sharia banks, exemplified by institutions, utilize various Islamic financial instruments such as zakat, waqf, and sukuk waqf to address socio-economic challenges and support the halal industry, which emphasizes sustainable consumption and production. Despite these efforts, challenges persist, primarily related to low Sharia financial literacy, limiting community engagement with sustainability programs. Thus, increased financial literacy through ethical education aligned with Maqasid Sharia is recommended for optimizing the contribution of Sharia banks towards achieving comprehensive SDGs.
Analisis Biaya Pemasaran dan Target Perolehan Berdasarkan Tipe Kamar Hotel Namira Syariah Surabaya Winda Wulandari; Syamsul Arifin
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.v4i2.3969

Abstract

This study aims to analyse marketing costs and revenue targets based on room types at Hotel Namira Syariah Surabaya. The hotel adopts a Sharia concept, prioritising Islamic principles in its services, facilities, and daily operations. The research employs a qualitative method with a case study approach to gain a comprehensive understanding of the hotel’s marketing strategies. Data were collected through direct interviews with hotel management, Front Office staff, and Financial Administration personnel. The findings reveal that the allocation of marketing costs at Hotel Namira Syariah Surabaya is tailored to the types of rooms offered. The primary marketing strategy employed is digital marketing, encompassing the use of social media, search engine optimisation (SEO), and partnerships with online reservation platforms. Additionally, traditional marketing methods, such as pamphlets and brochures, are still utilised to complement digital strategies. The Suite Room type and the Sakinah Wedding package are marketed towards the upper-class customer segment seeking comfort and exclusive experiences. Conversely, the Superior Room and Deluxe Room types target business travellers, families, and customers seeking comfortable yet affordable accommodation. The revenue target analysis indicates that variations in room types significantly contribute to the hotel’s income. For instance, the Suite Room, catering to the premium segment, commands a higher price point and thus achieves higher revenue targets. Efficient management of marketing costs and an accurate market segmentation approach have proven instrumental in helping the hotel achieve its revenue objectives. This research provides strategic insights for hotel management to devise more effective marketing strategies and maximise revenue. Furthermore, it highlights the importance of cost analysis and market segmentation in supporting the sustainability of Sharia-based hotels amidst the competitive hospitality industry.
Pengaruh Penerapan E-Kinerja dan Disiplin Kerja Terhadap Produktivitas Kerja Karyawan IGD pada Rumah Sakit Bhayangkara Kediri Fito Jeffrison Tri Anggoro; Edy Suwasono; Rike Kusuma Wardhani
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.v4i2.3971

Abstract

This study aims to determine the effect of the application of e-performance and work discipline on employee work productivity at Bhayangkara Kediri Hospital. The research method used is a quantitative method with a descriptive approach. Data collection in this study was carried out by distributing questionnaires to hospital emergency room employees. Bhayangkara Kediri and calculated using the SPSS Version 25 application. The data analysis techniques used include Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, t-Test, F-Test, and R2 Coefficient of Determination Test. In the Validity Test, it was known that all question items (X1, X2, and Y) had a significance value of 0.000 < 0.05 so that each variable was declared valid. Then in the Reliability Test, each variable was declared reliable because it had an Aplha Cronbach's value of > 0.60. Then in the t-test, it was known that the variables of e-performance (X1) and work discipline (X2) had a significance value of 0.000 < 0.05 so that these two variables partially had a significant effect on employee work productivity. Then in Test F, it was shown that the results of the significance value were 0.000 < 0.05 which showed that the application of e-performance and work discipline had a simultaneous effect on the work productivity of employees at Bhayangkara Kediri Hospital.
Pengaruh Kecerdasan Emosional, Budaya Kerja dan Lingkungan Kerja Terhadap Kinerja Karyawan pada PT. Plastech Dinamika Nabilla Chika Fitrianda; Deden Kurniawan
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.v4i2.3974

Abstract

This research aims to determine the influence of emotional intelligence, work culture and work environment on employee performance. Population of PT employees. Plastech Dinamika has 50 employees. Data were collected using a questionnaire with a Likert scale which was processed using SPSS software. The research method used is multiple linear regression. The results of this research show that the Emotional Intelligence variable has a partial effect on employee performance, Work Culture has a partial effect on employee performance and the Work Environment has a partial effect on employee performance. It is hoped that the results of this research can improve employee performance at PT. Plastech Dinamika.
Pengaruh Pertumbuhan Perusahaan, Debt Default, Ukuran KAP dan Audit Tenure terhadap Opini Audit Going Concern: (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar pada Bursa Efek Indonesia Periode 2019 - 2023) Elisa Tiurma Gratia; Anissa Amalia Mulya
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.v4i2.3976

Abstract

This study aims to test and analyze the effect of Company Growth, Debt default, KAP Size, and Audit tenure on Going concern Audit Opinions on property dan real estate companies listed on the IDX for the period 2019 - 2023. The sample selection technique used purposive sampling method so that 67 research sample companies were obtained. The analytical tool used in this research is logistic regression analysis using SPSS version 22.0. The results of this study indicate that debt default has a significant positive effect on going concern audit opinion, audit tenure has a significant negative effect on going concern audit opinion, while company growth and KAP size have no effect on going concern audit opinion.

Page 33 of 37 | Total Record : 364

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