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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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Analisis Konseptual Peran Uang dalam Menunjang Pertumbuhan Ekonomi: Perspektif Ekonomi Konvensional dan Syariah Hamam Misbahkhuzein; Nur Wulan Ramdhaniah; Firla Azizah; Gama Pratama
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.v4i4.5294

Abstract

This study seeks to conceptually examine the role of money in fostering economic growth from two different perspectives: conventional economics and Islamic economics. Money functions as a core element within the economic system, serving not only as a medium of exchange, a unit of account, and a store of value but also as a central driver of economic activity. In conventional economics, the role of money is closely linked to monetary policy, interest rate mechanisms, and market dynamics that influence investment, consumption, and inflation. Maintaining monetary stability is viewed as a key factor in achieving macroeconomic equilibrium and supporting national growth. Conversely, Islamic economics perceives money not as a tradable commodity for profit but as a trust (amanah) that should be directed toward productive and just economic activities. The Islamic system prohibits usury (riba), speculation (gharar), and uncertainty, while emphasizing the integration of the monetary and real sectors. In this framework, money serves as a means of equitable wealth distribution through mechanisms such as profit-sharing, zakat, waqf, and other Islamic financial instruments designed to promote social justice and economic fairness. This research adopts a qualitative descriptive approach using the library research method. Data were drawn from academic sources, including economic textbooks, peer-reviewed journals, and official reports issued by financial institutions. The findings suggest that sustainable economic growth can only be achieved through a balanced relationship between market efficiency and social justice. Integrating the rational principles of conventional economics with the ethical and moral foundations of Islamic economics can contribute to the creation of a more inclusive, stable, and sustainable economic system. Ultimately, this study is expected to enrich theoretical discourse in the field of monetary economics and enhance understanding of the role of money in developing a fair and equitable economy. Moreover, it serves as a valuable reference for formulating Islamic monetary policies aligned with national development goals and the principles of maqashid al-shariah
Urban Farming sebagai Solusi Kemandirian Pangan dan Lapangan Kerja Baru di Bangka Belitung: (Studi Kasus Kota Pangkalpinang) Aprilia Martika; Amelia Sari; Disti Macela Putri; Misbahul Munir
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.v4i4.5311

Abstract

This study, titled “Urban Agriculture as a Solution for Food Independence and New Job Opportunities in Bangka Belitung: A Case Study of Pangkalpinang City,” investigates the application of urban agriculture as an adaptive strategy to address food insecurity and unemployment in urban areas with limited agricultural land. Pangkalpinang City faces increasing challenges related to urbanization, including declining agricultural land, high dependence on external food supplies, and limited employment opportunities for residents. The purpose of this study is to analyze how urban agriculture contributes to food independence, the creation of new job opportunities, and community participation in sustainable urban agriculture. Using a qualitative case study approach, data were collected through participant observation, in-depth interviews, and documentation studies, and analyzed thematically and through a SWOT analysis to identify internal and external factors influencing urban agriculture development. The study findings indicate that urban agriculture in Parit Lalang, Pangkalpinang, is mostly carried out in small home gardens and vacant land using hydroponic and traditional methods, with the main participants being productive-age residents and housewives. This practice has increased household food availability, reduced living costs, and generated additional income, thus enhancing local economic resilience. However, several challenges remain, such as limited technical skills, financial constraints, and inconsistent government support. The study concluded that strengthening training programs, improving access to finance, and developing pilot projects
Determinan Personal Financial Management Behavior pada Pelaku UMKM di Kecamatan Mranggen Sugeng Riyanto; Uswatun Khasanah
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i3.4057

Abstract

This study aims to analyze the influence of financial attitude, financial literacy, financial knowledge on personal financial management behavior through locus of control as an intervening variable on MSME actors in Mranggen District. Respondents in the study were MSME actors in the food and beverage sector in Mranggen District and the sample used was 70 MSMEs. The sampling technique used the purposive sampling method and the data analysis tool used SmartPLS version 4.0. Based on the results of the research test, it shows that financial attitude has a significant positive effect on locus of control, financial literacy has a negative but significant effect on locus of control, financial knowledge has a significant positive effect on locus of control, financial attitude has a significant positive effect on personal financial management behavior, financial literacy has a negative and insignificant effect on personal financial management behavior, financial knowledge has a significant positive effect on personal financial management behavior, locus of control has a significant positive effect on personal financial management behavior, financial attitude has a significant positive effect on personal management behavior through locus of control as an intervening variable, financial literacy has a negative effect on personal financial management behavior and financial knowledge has a positive and significant effect on personal financial management behavior.
Analisis Laporan Keuangan UMKM Berdasarkan SAK EMKM Perseroan Perorangan Sekumpul Mart: Kajian Rasio Likuiditas, Solvabilitas dan Profitabilitas Khansa Kamilah; Mu’nis Nur Hanifah; Putri Fatimatuz Zahra
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i3.4122

Abstract

The purpose of this study is to determine the financial performance of an MSME company's financial report using financial ratios, namely liquidity, solvency, and profitability ratios. The tools used in this study are liquidity ratios including Current Ratio (CR) and Quick Ratio (QR), solvency ratios including Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), profitability ratios including Return on Asset (ROA), and Return on Equity (ROE). The research was conducted on the financial report of the MSME Sekumpul Mart for the period 2020-2021. The research method used is a quantitative descriptive method. The results of the study show that there is a positive and significant influence on the financial report, where the position of the financial report is above the general standard of financial ratios (liquidity and solvency). However, the financial report is less significant on the profitability ratio, where the position of the financial report is still below the general standard. The results of this study are expected to provide an overview of the financial condition of MSMEs and become a basis for managerial decision making.
Analisiss Efektivitas dan Kontribusi Penerimaan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) terhadap Pendapatan Asli Daerah (PAD) Kabupaten Tegal Reny Gusandriani; Bahri Kamal; Fitri Amaliah
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.v4i4.4976

Abstract

The existence of regional autonomy, the Regional Government is encouraged to find sources of regional income that can support regional expenditures. Effectiveness in realizing revenue must be achieved according to the target, because when this effectiveness is achieved, the goals desired by the agency will also be achieved properly. This study aims to determine the level of effectiveness of Land and Building Acquisition Fee (BPHTB) in Tegal Regency, and the contribution of Land and Building Acquisition Fee (BPHTB) to Original Regional Income (PAD) in Tegal Regency. The research method used is quantitative descriptive. The data collection methods used are observation, interviews, and documentation. The data used in this study are the target and realization of BPHTB revenues and the target realization of PAD revenues for 2019-2023. The results of this study indicate that the level of effectiveness of BPHTB revenues in Tegal Regency is classified as effective over the past 5 years because its realization has always been able to achieve the targets set by the government, while the level of contribution of BPHTB revenues to PAD in Tegal Regency has been very ineffective over the past 5 years. This is because PAD revenues do not only come from BPHTB taxes, but also from other regional tax revenues.
Analisis Peranan Akuntansi Manajemen dalam Tren Biaya Produksi: Studi Kasus PT. Adhi Karya (Persero) Tbk Naifah Amelia Ramadhani; Lutfatul Umamah; Indri Jihani; Salsa Oktavia Salbina
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.v4i4.5196

Abstract

This study aims to analyze the role of management accounting in examining production cost trends, with the main focus of this study being to observe patterns of change in production costs, particularly in the components of direct raw material costs (DRMC), direct labor costs (DL), and factory overhead costs (FOC) at PT. Adhi Karya (Persero) Tbk and the extent to which the application of management accounting improves competitiveness, optimizes cost performance, increases operational efficiency, and improves the decision-making process. This study uses a descriptive qualitative approach using secondary data in the form of company financial reports, books, and relevant scientific articles. The analysis technique used is content analysis, and source triangulation is carried out to increase data validity. The results show that the management accounting system implemented by PT. Adhi Karya provides accurate cost information, enabling management to control production costs effectively. In addition, management accounting helps identify cost variables that affect fluctuations in production costs, as well as supporting budget planning and production performance evaluation. This study confirms that the optimal implementation of management accounting plays an important role in maintaining production cost stability and increasing the company's competitiveness. The conclusion of this study suggests that PT. Adhi Karya should continue to develop a management accounting system that is adaptive to changes in the business environment in order to face future production cost challenges.
Analisis Implementasi Akuntansi Manajemen terhadap Pengendalian Biaya Produksi pada PT Garudafood Putra Putri Jaya Tbk Anisah Rusnadi; Feby Dwi Lestari; Zahreyski Pardiansyah; Titania Zahra Nurliyan
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.v4i4.5203

Abstract

The purpose of this study is to examine how PT Garudafood Putra Putri Jaya Tbk uses management accounting to support production cost control between 2020 and 2024. Using secondary data from the company's financial records and official publications of the Indonesia Stock Exchange (IDX), a descriptive qualitative research methodology was employed. This study's primary goal is to determine how much operational effectiveness and business profitability can be increased by implementing management accounting strategies such responsibility accounting, activity-based costing, variance analysis, and budgeting.. The findings reveal that the management accounting system applied by PT Garudafood plays a vital role in helping management identify sources of inefficiency, optimize resource utilization, and improve data-driven decision-making. Budgeting serves as an effective planning and control tool, while variance analysis is used to evaluate differences between actual and budgeted costs to determine corrective actions. The application of ABC allows the company to allocate overhead costs more accurately based on production activities, whereas responsibility accounting strengthens accountability and performance within each work unit. However, the company still faces challenges such as fluctuations in raw material prices, limitations in accounting information systems, and supply chain complexity. Overall, this study concludes that the effective implementation of management accounting significantly enhances cost efficiency, profitability, and the long-term sustainability of PT Garudafood in an increasingly competitive food industry.
Pengaruh Gaya Kepemimpinan dan Kinerja Karyawan terhadap Kepuasan Pelanggan PT Catur Putra Jaya Bekasi Utara Georgius Mansuetus Leong; Zahra Zahra; Athiy Dina Rosihann
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.v4i4.5205

Abstract

This study aims to determine the effect of leadership style and employee performance on customer satisfaction at PT Catur Putra Jaya, North Bekasi. Employee performance is one of the crucial factors influencing the company’s stability, productivity, and long-term development. An effective leadership style is believed to create a conducive work environment, motivate employees to work more efficiently, and improve services that directly impact customer satisfaction. This research employs a quantitative approach using a survey method by distributing questionnaires to 50 respondents who are employees of PT Catur Putra Jaya. The data were analyzed using multiple linear regression to examine both the simultaneous and partial effects of leadership style and employee performance on customer satisfaction. The results show that leadership style and employee performance simultaneously have a significant effect on customer satisfaction. Partially, both variables also have a positive and significant influence. These findings emphasize that improving leadership quality and optimizing employee performance are key factors in enhancing customer satisfaction and strengthening the company’s positive image amid increasing business competition.
Pengaruh Kualitas Pelayanan Publik Terpadu dan Budaya Kerja terhadap Keputusan Masyarakat dalam Memanfaatkan Layanan Pemerintah Desa : Studi Pada Desa Kaladawa, Kecamatan Talang Taslikhin Taslikhin
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i3.5220

Abstract

This study aims to analyze the influence of integrated public service quality and work culture of village officials on community decisions to utilize government services. The research was conducted in Kaladawa Village, Talang District, using a quantitative approach with descriptive and verificative methods. Data were collected through questionnaires, interviews, and observations involving 120 respondents who are users of village public services. The results indicate that both public service quality and work culture significantly affect community decisions. High-quality services characterized by speed, accuracy, and transparency enhance public satisfaction and trust in village governance. Meanwhile, a positive work culture—comprising discipline, responsibility, and professionalism—creates a supportive and service-oriented environment. Simultaneously, these two factors explain 67% of the variation in community decisions to use government services. The findings emphasize that improving public service quality should be accompanied by strengthening the work culture of village officials and implementing an integrated digital service system to ensure efficiency, transparency, and sustainability in village-level governance.
Pengembangan Sumber Daya Manusia Melalui Digital Market sebagai Penunjang Percepatan Pertumbuhan Ekonomi Daerah Novita Wahyu Setyawati; Santi Octavia; Dewi Sri Woelandari
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.v4i4.5223

Abstract

The use of internet-based technology leverages the role of social media as part of the daily need for socializing with other users. Underdeveloped Regions (DRs) are districts whose communities and territories are relatively underdeveloped compared to other regions on a national scale. Therefore, the government has established programs to address this underdevelopment. This study employed qualitative analysis using a SWOT analysis. The results of this study undeniably demonstrate that technology is now significantly helpful in all aspects, even permeating all aspects of human activity. The use of technology in marketing is now highly desirable. MSMEs, SMEs, cooperatives, and micro-businesses in Indonesia have gradually begun utilizing digital marketing as a basis for advertising, information, and product publication for their various business activities. Outreach and training have begun for MSMEs, SMEs, cooperatives, home industries, and small businesses, both family-owned and home-based. Social media is the most widely used tool by the public as a means to operate a home industry. The role of digital marketing in the culinary business can be effectively realized if supported by an understanding of consumer behavior that aligns with the latest technological developments.

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