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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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Strategi Pengembangan Manajemen Bisnis Digital Berbasis Web untuk Mendukung Ketahanan Pangan Lokal di Sektor Perikanan Patin Kecamatan XIII Koto Kampar Andri Nofiar. Am; Rahmad Akbar; M. Alkadri Perdana; Antoni Pribadi; M. Rukhsah
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.v4i4.5226

Abstract

The rapid development of digital technology has created new opportunities for strengthening local economies, especially in rural areas with unique commodity potentials. This study aims to develop a digital business strategy to enhance the local economy based on the catfish (ikan patin) commodity in Kampung Patin. The research employs a qualitative descriptive approach using SWOT analysis to identify internal and external factors that influence the digital transformation of local entrepreneurs. Data were collected through interviews, field observations, and documentation involving fish farmers, business owners, and local government representatives. The results of the SWOT analysis reveal that community solidarity and product quality are the main strengths, while weaknesses include limited digital literacy and marketing capacity. Opportunities arise from the growth of e-commerce platforms and government support for digitalization programs, whereas threats come from increasing market competition and technological gaps. The findings suggest that strengthening digital marketing capabilities, building a collective brand identity, and developing a local e-marketplace can enhance competitiveness and promote sustainable economic growth in Kampung Patin.
Implementasi Fungsi Pengawasan Syariah terhadap Kepatuhan dan Risiko Pembiayaan di KSPPS BMT MAUNAH Desa Pacul Kabupaten Tegal Lismoyo, Lismoyo
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.v4i3.5227

Abstract

This study aims to analyze the implementation of Sharia supervisory functions on compliance and financing risk at KSPPS BMT MAUNAH, Pacul Village, Tegal Regency. The research employs a descriptive qualitative approach using interviews, observations, and document analysis. The findings reveal that the Sharia Supervisory Board (DPS) plays a crucial role in ensuring that all operational and financing activities comply with Sharia principles. The supervision process includes contract verification, financing realization monitoring, and periodic Sharia audits. Although the institution’s Sharia compliance level reaches 85%, challenges remain, particularly regarding limited human resources and underdeveloped digital monitoring systems. Effective Sharia supervision has been shown to reduce non-performing financing (NPF) rates and enhance members’ trust in the institution. The study recommends strengthening the capacity of DPS through regular training, digitalization of Sharia audit reports, and the establishment of a risk-based monitoring system to improve the effectiveness of supervision at KSPPS BMT MAUNAH.
Dampak Mobilitas Digitalisasi terhadap Nilai Budaya dan Perilaku Konsumtif Widyatmoko Widyatmoko; Mahadika Pradipta Himawan; Tri Esti Rahayuningtyas; Choerul Umam
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.v4i4.5229

Abstract

The development of digital technology and the intensification of societal mobility both geographic and socio relational have brought about significant changes in the cultural values ​​and consumer behavior of individuals and groups. This study uses a qualitative approach to explore how digitalization and mobility jointly and mutually influence consumer cultural values ​​and consumer behavior. Data were obtained through in-depth interviews with informants from various backgrounds who actively use digital platforms and engage in mobility changes, such as changes in residence or employment. Thematic analysis shows that digitalization accelerates the internalization of consumer norms and cross-cultural access, mobility facilitates cultural exchange and the adoption of new consumer values ​​and changes the meaning of goods as identity, and digital-mobility interactions create more flexible and rapid consumer behavior. This study suggests that cultural policies and practices should take adaptive steps in facing this transformation to maintain the sustainability of cultural values ​​and direct consumption to be more reflective.
Peran Citra Merek dan Kualitas Layanan dalam Meningkatkan Keputusan Anggota terhadap Pembiayaan Produktif: (Studi Kasus BMT Al-Barokah Kaladawa Tegal) Sakhuri Sakhuri
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.v4i3.5230

Abstract

This study aims to analyze the influence of brand image and service quality on members’ decisions to obtain productive financing at Baitul Maal wat Tamwil (BMT) Al-Barokah Kaladawa, Tegal. The research is motivated by the vital role of BMTs in providing sharia-compliant financing access for communities underserved by conventional financial institutions, and the need to strengthen brand image and service quality amidst increasing competition among Islamic microfinance institutions. This study employs a quantitative associative approach. Data were collected through questionnaires distributed to 100 active members of the BMT and analyzed using multiple linear regression with SPSS. The results indicate that brand image has a positive and significant effect on members’ decisions in choosing productive financing. Similarly, service quality shows a positive and significant influence on financing decisions. Simultaneously, both variables explain 60% of the variation in members’ financing decisions. These findings suggest that strengthening a sharia-based brand image and improving responsive, empathetic, and reliable service quality can enhance members’ decisions to use BMT’s financing products. This study contributes theoretically to the development of Islamic marketing management literature and provides practical implications for BMTs in formulating strategies to improve competitiveness and member loyalty.
Faktor yang Mempengaruhi Niat Pembelian Kembali Konsumen Generasi Z pada Makanan Cepat Saji di Jakarta Barat Deni Prasetiyo; Ritta Setiyati
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.v4i4.5232

Abstract

This study aims to analyze the factors that affect the purchase intention of Generation Z consumers towards fast food products in the West Jakarta area. The main focus of this study is on brand variables, food quality, service quality, and price. The research method used was quantitative with a survey approach, involving 200 respondents who were selected purposively. Data collection was carried out through questionnaire distribution, and data analysis using SPSS software version 27, including pretest test, multiple linear regression test, F test (simultaneous), and t test (partial) with a significance level of 5% (α = 0.05). The results showed that the four independent variables had a positive influence both simultaneously and partially on buyback intentions. These findings reinforce the existing literature on the importance of brand image, product quality, service, and price in shaping consumer decisions, especially in the Generation Z segment who have selective and responsive characteristics to quality and value. This research provides practical implications for fast food business actors to improve consumer experience-based marketing strategies to maintain loyalty and encourage sustainable repurchases.
Pengaruh Pengetahuan Akuntansi Pelaku UMKM terhadap Penggunaan Informasi Akuntansi di Kabupaten Tegal Maratussolikhah Maratussolikhah; Nurul Wulandari Putri
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.v4i4.5233

Abstract

This study aims to analyze the influence of accounting knowledge on the level of use of accounting information in business decision-making by micro, small, and medium enterprises (MSMEs) in Tegal Regency. Using a quantitative approach through the survey method, as many as 53 MSMEs were randomly selected as samples. Data collection was carried out through a structured questionnaire, then analyzed using simple linear regression to test the relationship between accounting knowledge variables and the use of accounting information. The results of the analysis show that accounting knowledge has a positive and significant influence on the use of accounting information. MSMEs that have a better understanding of accounting principles tend to be more active and effective in utilizing accounting information to support the business decision-making process. These findings affirm the importance of increasing accounting literacy among MSME actors as a strategy to strengthen competitiveness and business sustainability. This research provides practical contributions for policymakers and MSME companion institutions in designing a more targeted accounting training program. In addition, the results of this study also open up opportunities for further research that explores other variables that affect the effectiveness of business decision-making in the MSME sector.
Pengaruh Seleksi Karyawan terhadap Kinerja Karyawan di PT. Sultan Kanaka Kreatif Jakarta Timur Apriyanita Lesmana; Sunan Wibowo; Roni Jarlis
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.v4i4.5235

Abstract

This research is a descriptive quantitative study aimed at analyzing the influence of the selection process on employee performance at PT Sultan Kanaka Kreatif, East Jakarta, as well as measuring the extent of this influence. The sample consisted of 46 employees selected using a saturated sampling technique. The research instrument was a questionnaire comprising 40 statements, divided into two variables: the Selection variable and the Employee Performance variable. Data analysis was conducted using multiple linear regression, with t-tests and the coefficient of determination (R Square), through SPSS software version 22. Based on the results of the data analysis, the Selection variable had a significance value of 0.000, which is smaller than the significance level of 0.05. This indicates that, partially, the Selection variable has a significant influence on Employee Performance at PT Sultan Kanaka Kreatif. Thus, it can be concluded that the company's selection process makes a tangible contribution to improving employee performance. The influence of the Selection variable on Employee Performance was found to be 54.2%, meaning that more than half of the changes in employee performance can be explained by the effectiveness of the selection process implemented by the company. Meanwhile, the remaining 45.8% is influenced by other factors not discussed in this study, such as training, work motivation, work environment, leadership, non-selection-related relationships, and other external factors.
Pengaruh Motivasi Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan di PT. Mesin Isuzu Indonesia Eka Safitri Anggraini; Rahmani Fitra; Roni Jarlis
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.v4i4.5236

Abstract

This study aims to analyze the influence of work motivation and work environment on employee performance at PT Mesin Isuzu Indonesia in 2025. In an increasingly competitive business environment, employee performance is a major factor in determining organizational success. Two variables considered important in improving performance are work motivation and work environment. This study uses a quantitative approach with a survey method by distributing questionnaires to company employees. Data analysis was carried out using the variant-based Structural Equation Modeling (SEM) technique with Partial Least Square (SmartPLS) version 3.0, through testing the path coefficient, T-statistic, and P-value. The results show that work motivation has a positive and significant effect on employee performance with a path coefficient value of 0.229, T-statistic = 3.856 (>1.96), and P-value = 0.000 (<0.05). This indicates that the higher the work motivation of employees, the higher the resulting performance. Motivation derived from job satisfaction, clear career paths, and a fair reward system are the main factors in improving performance. Furthermore, the work environment also has a positive and significant effect on performance, with a path coefficient of 0.763, a T-statistic of 12.709 (>1.96), and a P-value of 0.000 (<0.05). A comfortable and socially harmonious work environment increases employee engagement and productivity. The implications of this study emphasize the importance of creating a motivational system and a supportive work environment to support increased productivity and the achievement of organizational goals.
Penerapan Akuntansi Manajemen dalam Meningkatkan Efisiensi Operasional Menggunakan Analisis ROA ( Return On Assets ) pada PT Astra Internasional Tbk Akbar Juliansyah Firdaus; Muhammad Daffaa; Zacky Ramadhan; Abdul Rofiq Ode Laadjib
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.v4i4.5241

Abstract

This study examines the role of management accounting in improving a company's operational efficiency through the analysis of Return on Assets (ROA) as a financial performance indicator. The main focus of this study is how the application of management accounting information can assist management in planning, controlling, and evaluating operational activities more effectively. The research method used is descriptive with a qualitative approach, utilizing secondary data obtained from the financial statements of PT Astra International Tbk. The results of the study indicate that the application of good management accounting is able to provide relevant information for management to increase productivity, reduce operational costs, and optimize the use of company assets. The ROA analysis shows that the increase in operational efficiency is in line with the effectiveness of the application of the management accounting system in the decision-making process. Thus, management accounting plays a strategic role as an internal control tool that contributes to the achievement of company goals in a sustainable manner.
Pengaruh Budaya Organisasi dan Lingkungan Kerja Fisik terhadap Kinerja Karyawan pada Sapphire Sky Hotel BSD Kota Tangerang Selatan Muhamad Rifqi; Irwansyah Irwansyah
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.v4i4.5242

Abstract

This research aims to analyze the influence of organizational culture and physical work environment on employee performance at Sapphire Sky Hotel BSD South Tangerang City. The background of this research is the importance of the role of a strong organizational culture and a comfortable physical work environment in supporting the creation of optimal employee performance. This research uses a quantitative method with an associative approach because it aims to determine the relationship and influence between independent variables and dependent variables. The research sample consisted of 64 respondents which was determined through a saturated sampling technique, namely the entire population was used as a respondent. Data processing is carried out with the help of the SPSS program version 25 through the stages of validity test, reliability, classical assumption test, multiple linear regression analysis, correlation coefficient, coefficient of determination, and hypothesis testing using t test and F test. The research results show that partially organizational culture (X1) has a positive and significant effect on employee performance (Y). This is proven by the calculated t value of 3.236 greater than the t table of 1,999, and the significance value of 0.002 which is less than 0.05. Furthermore, the physical work environment (X2) also has a positive and significant influence on employee performance with a calculated t value of 4,441 greater than the table t of 1,999 and a significance value of 0.000 < 0.05. Simultaneously, both free variables have a positive and significant influence on employee performance, shown by the results of the F test with a calculated F value greater than the F table and a significance of 0.000 < 0.05. The determination coefficient value of 65.6% indicates that employee performance is influenced by organizational culture and physical work environment, while the remaining 34.4% is influenced by other factors outside this study.

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