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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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Hubungan Inflasi, Jumlah Uang Beredar, dan Pendapatan Nasional Terhadap Strategi Perekonomian Indonesia Nayla Ahlami Dalimunthe; Cintya Putri Nasution; Suaini Mebia Putri
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.v4i2.3995

Abstract

This study aims to determine the relationship between inflation, money supply, and national income and their impact on Indonesia's economic strategy. The research method used in this study is descriptive research using a qualitative approach based on literature studies. Using this method, this study examines how these three variables influence each other in the context of the Indonesian economy. The results of the study show that inflation as an indicator of rising prices of goods and services has a close relationship with the amount of money in circulation and national income. An increase in the money supply tends to increase inflation, and higher national income can positively affect consumption and inflation rates. This relationship illustrates the importance of integrated monetary and fiscal policies to maintain economic stability.
Pengukuran Terhadap Nilai Perusahaan, Apakah Masih Penting? Studi Kasus pada Perusahaan Sektor Pertambangan Periode 2020-2023 Annisa Aulya Hadi; Indah Kurniyawati
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.v4i2.3999

Abstract

The study aims to examine the effect of good corporate governance, tax planning, and tax avoidance on firm value in mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. Thiis type of research is quantitative research and uses secondary data. The sample collection technique uses purposive sampling, obtained 24 companies for 4 years of observation (2020-2023), so that 96 samples will be used in this study. The analysis model used is multiple linear analysis. The result showed that the good corporate governance variable proxied by the board of commisioners has a negative influence on firm value, the tax avoidance variable has a positive effect, whlile the tax planning variable has no effect on firm value.
Analisis Pengaruh PDRB, UMP, Investasi, Pengangguran dan Pandemi Covid-19 Terhadap Tingkat Kemiskinan di Indonesia: Studi Data Panel 2015-2023 Alfina Putri Satyatama
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.v4i2.4014

Abstract

Poverty is a multi-layered and complex economic problem in Indonesia. This study aims to explore the factors that influence the poverty rate in 34 Indonesian provinces in the period from 2015 to 2023 by utilizing the static panel regression method. The independent variables analyzed include Gross Regional Domestic Product (GRDP), Provincial Minimum Wage (UMP), investment, and the open unemployment rate. Secondary data was collected from the Central Statistics Agency (BPS) and other relevant sources. The findings of this study show that GRDP and investment have a negative and significant impact on the poverty rate, indicating that economic growth and increased investment can serve to reduce poverty rates. In contrast, the open unemployment rate shows a positive relationship with poverty, indicating that increased unemployment worsens the poverty situation. Meanwhile, the results of the minimum wage vary in different provinces, depending on the dynamics of the labor market and local economic policies. The implications of this study emphasize the importance of developing policies that support inclusive economic growth, increasing investment that has a direct impact on job creation, and strategies to reduce unemployment rates to tackle poverty more effectively.
Cadangan Kerugian Penurunan Nilai, Risiko Kredit, dan Kinerja Keuangan Perbankan Setelah Implementasi PSAK 71 Rima Fadila
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.v4i2.4016

Abstract

The impairment of financial assets, credit risk, and banking performance are important topics in the banking industry that have undergone significant changes following the implementation of the Financial Accounting Standards Statement (PSAK) 71. PSAK 71, adopted to replace PSAK 55, requires banks to account for the allowance for im-pairment losses (CKPN) based on the more proactive expected credit loss (ECL) model, which takes into account potential future losses. This study aims to provide a literature review on the impact of PSAK 71 implementation on the allowance for impairment losses, credit risk, and banking financial performance. Based on the existing literature, it was found that the application of PSAK 71 can enhance transparency in managing credit risk, although it may put pressure on the bank's financial performance in the short term due to the higher allowance for impairment. Furthermore, more measurable credit risk and better risk management are expected to positively impact the stability and resilience of the banking sector in the long term.
Pengaruh Kompetensi dan Loyalitas Terhadap Kinerja Karyawan PT Pegadaian CP Ponorogo Yang Dimediasi Oleh Kemampuan Kerja Ade Syahrizal; Agatha Tyagitha; Istini Istini; Ahmad Shofi Muzadi; Chamariyah Chamariyah
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.v4i2.4142

Abstract

Ade Syahrizal, 2024. The Influence of Competence and Loyalty on the Empolyee Performance of PT Pegadaian CP Ponorogo Mediated by Work Ability. Wijaya Putra University Postgraduate Program Surabaya. This type of research is explanatory research, the approach used is a quantitative approach, the research sample is 46 people. The analysis tool uses Smart PLS (Partial Least Square). Research objectives: 1) To determine and analyze the influence of competence on the employee performance of PT Pegadaian CP Ponorogo. 2) To determine and analyze the influence of competence on the work ability of the PT Pegadaian CP Ponorogo. 3) To determine and analyze the influence of loyalty on the employee performance of PT Pegadaian CP Ponorogo. 4) To determine and analyze the indirect influence of loyalty on the work ability of PT Pegadaian CP Ponorogo. 5) To determine and analyze the indirect influence of work ability on the employee performance of PT Pegadaian CP Ponorogo. 6) To determine and analyze the indirect influence of competence on the employee performance of PT Pegadaian CP Ponorogo which is mediated by work ability. 7) To determine and analyze the indirect influence of loyalty on the employee performance of PT Pegadaian CP Ponorogo. The research results show that: 1) Competence has a positive and significant effect on employee performance as evidenced by the original sample value of 0.369 and p-values ​​of 0.000. 2) Competence has a significant positive effect on work ability as proven by the original sample value of 0.373 and p-values ​​of 0.002. 3) Loyalty has a positive and significant effect on employee performance as evidenced by the original sample value of 0.492 and p-values ​​of 0.000. 4) Loyalty has a significant positive effect on work ability as proven by the original sample value of 0.378 and p-values ​​of 0.000. 5) Work ability has a significant positive effect on employee performance as evidenced by the original sample value of 0.378 and p-values ​​of 0.000. 6) Competence has a positive and significant effect on employee performance which is mediated by work ability as evidenced by the original sample value of 0.141 and p-values ​​of 0.013. 7) Loyalty has a positive and significant effect on employee performance which is mediated by work ability as evidenced by the original sample value of 0.186 and p-values ​​of 0.001.
Pengaruh Inflasi, Suku Bunga, Dan Nilai Tukar Rupiah Terhadap Return Saham Perusahaan Sektor Keuangan Yang Terdaftar di Bursa Efek Indonesia Nanda Iramatul Izza, RA; Novita Indriyani; Dea Ayu Prananda; Chamariyah Chamariyah
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.v4i2.4143

Abstract

Many variables can affect the company's stock returns, this study focuses on the aim to determine the effect of inflation, interest rates and rupiah exchange rates on stock returns of financial sector companies listed on the Indonesia Stock Exchange (IDX). The inflation rate, interest rate, and rupiah exchange rate are obtained from the official website of Bank Indonesia. While the value of stock returns is obtained from data from OJK (Financial Services Authority) and the financial statements of 5 banks listed on the IDX, namely BRI, Mandiri, BNI, BCA, and BTN. The entire data was taken from the last 10 years, namely from 2014 - 2024 with linear regression path analysis techniques with a 1 scheme structure pattern. Based on the results of the analysis, this study states that the effect of inflation, interest rates, and the rupiah exchange rate on financial sector stock returns on the IDX is not statistically significant. Although there is a positive relationship between inflation and stock returns, as well as a positive relationship between interest rates and stock returns, both are not strong enough to be considered significant at the 95% confidence level.
Analisis Kebijakan Pemerintah dalam Pengembangan UMKM melalui Platform Crowdfunding Friska Amelia; Imsar Imsar; Muhammad Ikhsan Harahap
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 4 (2025): 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.v4i4.5278

Abstract

This article analyzes the role of government policy in supporting the development of Micro, Small, and Medium Enterprises (MSMEs) through crowdfunding platforms in Indonesia. Crowdfunding is increasingly being seen as an innovative and accessible funding alternative, especially for MSMEs facing capital constraints. The research uses a qualitative descriptive method by reviewing government policies and regulatory frameworks as well as existing crowdfunding practices. The findings indicate that the effectiveness of crowdfunding for MSMEs relies on policy clarity, digital literacy, and synergy between the government, platform providers, and business actors. The study emphasizes the importance of a sharia-compliant funding framework to enhance trust and participation, particularly given the regulatory gaps and the dominance of non-sharia platforms. This research underscores the necessity of adaptive government policies, targeted digital literacy programs (especially in regions like North Sumatra/Medan), and the formalization of sharia crowdfunding models to achieve financial inclusion and sustainable economic empowerment for MSMEs
Pengaruh Pembiayaan Murabahah Terhadap Pertumbuhan Usaha Mikro Anggota Bmt Maslahah Kc Panggungrejo Kota Pasuruan: Analisis Regresi Sederhana Menggunakan Software Jasp Muchammad Toha
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 4 (2025): 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.v4i4.5280

Abstract

The purpose of this study is to analyze the effect of murabahah financing on the growth of micro-enterprises within the BMT Maslahah branch of Panggungrejo, Pasuruan City, as measured by asset and turnover indicators. This research is based on the important role of Islamic microfinance institutions in providing capital to small businesses amidst the limitations of conventional financial institutions. The method used is a quantitative approach with a simple linear regression model using JASP software. Primary data were collected through questionnaires distributed to 72 murabahah financing recipients, and secondary data were obtained from BMT internal reports. The results indicate that murabahah financing has a positive and significant effect on micro-enterprise growth, with a regression coefficient of 0.983 and a significance level of p <0.001. The coefficient of determination (R²) of 0.645 indicates that 64.5% of the variation in business growth can be explained by murabahah financing. These findings demonstrate that murabahah functions not only as a funding tool but also as a way to stimulate the economy based on Islamic principles.
Pengaruh Pengalaman Konsumsi dan Instagramable Place terhadap Minat Berkunjung Kembali Generasi Z pada Kafe Dimme di Kota Jambi Uci Mardiana Tavonao; Husni Hasbulllah; Sylvia Kartika Wulan
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 4 (2025): 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.v4i4.5284

Abstract

This study aims to determine the effect of consumption experience and instagramable place on the repurchase intention of Generation Z at Dimme Cafe in Jambi City. The research approach used is quantitative, with the sampling method being nonprobability sampling. Data analysis technique used is multiple linear regression. The results of the study show that: 1) respondents' responses to the consumption experience variable are categorized as very high, instagramable place as high, and repurchase intention as very high; 2) the test results indicate that both consumption experience and instagramable place do not significantly affect the repurchase intention at Dimme Cafe in Jambi City, either partially or simultaneously. Based on the results of the study, it is recommended that cafe managers prioritize other factors that have a more significant impact, such as product quality, place comfort, service, and competitive prices. This research provides insights for cafe managers to consider other relevant factors in increasing customer repurchase intention, especially Generation Z.
Pengaruh Kinerja Perusahaan terhadap Penghindaran Pajak dengan Ukuran Perusahaan sebagai Variabel Moderasi Shinta Nuriyah Fajrin; Rediyanto Putra
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 4 (2025): 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.v4i4.5285

Abstract

This study aims to determine the effect of profitability, leverage, and sales growth on tax avoidance with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study uses secondary data obtained from annual financial reports of the companies. The sampling technique employed is purposive sampling, with a total of 65 companies meeting the research criteria. Data analysis was conducted using moderated multiple linear regression with the help of SPSS version 26. The results show that profitability, leverage, sales growth, and firm size each have a significant effect on tax avoidance. Furthermore, firm size moderates the relationship between the independent variables and tax avoidance. Specifically, firm size weakens the influence of profitability and leverage on tax avoidance but strengthens the influence of sales growth on tax avoidance. These findings indicate that firm size plays an important role in shaping the tax management strategies adopted by companies. This research is expected to provide insights for companies, investors, and policymakers in understanding the factors affecting tax avoidance practices and to encourage greater transparency and tax compliance within the manufacturing sector.

Page 34 of 37 | Total Record : 364

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