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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 375 Documents
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Pengaruh Jumlah Penduduk dan Partisipasi Angkatan Kerja terhadap Tingkat Pengangguran Terbuka di Provinsi Sulawesi Tengah Tahun 2010–2023 Yulia Setiawati Sagiagora; Yulian Rinawaty Taaha; Feliks Arfid Guampe
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.v4i4.5245

Abstract

Sustainable and targeted development is essential to achieving welfare and economic stability. Central Sulawesi Province faces persistent unemployment issues despite ongoing population growth and changes in labor participation rates. This study examines the influence of population size and labor force participation on the open unemployment rate in Central Sulawesi Province from 2010 to 2023. Using multiple regression analysis and secondary data from the Central Statistics Agency (BPS), the findings show that population size significantly affects open unemployment, while labor force participation has no significant partial effect. However, both variables jointly have a significant impact. The results support economic growth and labor market theories emphasizing the balance between population growth, labor participation, and investment in human capital and technology. The study recommends strengthening job creation policies, improving human resource quality, supporting MSMEs, and enhancing government–private–academic collaboration to align education and training with labor market demands.
Sistem Pembayaran E-Commerce di Indonesia dalam Perspektif Islam Septia Arum Ningsih; Eka Nurfadhilah
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.v4i4.5246

Abstract

This study contains an analysis of the e-commerce payment system in Indonesia from an Islamic perspective as well as the methods of e-commerce payments and the sharia principles that underlie the payment system. The approach taken is a qualitative approach with a literature review from academic publications and relevant sources. The results of this study show that the e-commerce payment system in Indonesia, if it is in accordance with the Islamic perspective, must be based on sharia principles and Islamic law. The Islamic financial system itself is sourced from the Qur'an and the Sunnah, as well as from the interpretation of scholars of these sources of revelation. Payment instruments in Islamic principles include cash, hawala (money transfer), wakalah bil ujrah, sharia payment cards, checks and bilyet, and electronic money. The Islamic payment system has its own opportunities and challenges, especially in terms of technological innovation, transaction security, and compliance with sharia principles. This research is expected to be an academic and practical reference to understand the implementation of the e-commerce payment system in Indonesia that is in accordance with Islamic values and supports the sharia-based digital economy.
Pengaruh Kualitas Produk, Kualitas Layanan, Harga dan Tempat terhadap Keputusan Pembelian Pada Resto and Cafe Bukit Pamona Nadia Claudia; Mikhael Jibrael Balo; Charis Elfis Fajar Sangkide; Sany Feria Juliana
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.v4i4.5247

Abstract

Competition in the culinary industry after the pandemic is getting stronger, so business actors need to understand how consumers make purchasing decisions. Bukit Pamona Restaurant & Cafe in Tentena, Central Sulawesi, was chosen as a research context because it was able to survive and attract visitors in the midst of increasing competition. This study examines the influence of product quality, service quality, price, and location on purchasing decisions. The research uses a quantitative approach based on positivism. Samples were obtained through incidental sampling techniques on 50 customers. Data were collected using a Likert scale questionnaire, then processed by multiple linear regression using SPSS. Before the main test, the instrument is assessed through validity and reliability tests as well as verification of classical assumptions (normality, heteroscedasticity, and multicollinearity). The results showed that in the partial testing only the location variable had a significant effect, while the product quality, service quality, and price were insignificant. In contrast, in simultaneous testing, these four variables together had a significant effect on purchasing decisions. An Adjusted R² value of 0.425 indicates that the model explains 42.5% variation in purchasing decisions. Substantively, these findings highlight the role of strategic and natural locations as the main driver of consumer preference for Resto & Cafe Bukit Pamona.
Konsep Kafalah dalam Fiqh Klasik dan Aplikasinya pada Sistem Jaminan Syariah Kontemporer Ummi Sa’adah; Muhamad Zen
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.v4i4.5248

Abstract

Kafalah is an important instrument of Islamic jurisprudence (fiqh) in Islamic economic law, particularly in Islamic banking, Islamic insurance (takaful), and Islamic fintech as a sharia-compliant guarantee mechanism. This article aims to examine the application of kafalah in the economic sector and its implementation in contemporary Islamic guarantee systems. The methods used are literature studies and the review of several case studies and scientific articles. This article finds that in its implementation, modern kafalah is still in line with the classical principle of amanah (trustworthiness) because both are rooted in the values ​​of trust, responsibility, and mutual support, even though modern kafalah is commercial in nature. Several contemporary scholars, including the DSN-MUI fatwa No. 11/DSN-MUI/IV/2000, permit the imposition of administrative fees as long as they are not profit-oriented but only cover real costs. The application of modern kafalah remains in accordance with classical fiqh principles as long as they maintain the principles of amanah (trustworthiness), transparency, and do not contain riba (usury) or gharar (gharar). Therefore, it is important to harmonize national regulations to ensure that kafalah practices continue to run in accordance with the maqasid of sharia and support the development of Islamic financial progress while still being able to maintain public trust in the Islamic financial system.
Konsep Dasar Kewirausahaan : Fondasi Teoritis dalam Membangun Jiwa Wirausaha di Era Modern Natasya Ika Suryaningsih; Agung Winarno; Wening Patmi Rahayu
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 1 (2026): 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.v5i1.5503

Abstract

This conceptual article examines the foundational dimensions of entrepreneurship by integrating theoretical perspectives on entrepreneurial principles, character, and mindset within the context of modern economic and technological transformation. The study is motivated by the increasing relevance of entrepreneurship in fostering innovation, economic resilience, and social value creation. The objective of this research is to formulate a comprehensive theoretical understanding of how fundamental entrepreneurial concepts shape entrepreneurial readiness and behavior in contemporary environments. Using a literature review approach, data were collected from academic journals, scholarly books, and recent review articles relevant to entrepreneurial opportunity identification, business planning, innovation, value creation, psychological capital, and digital-era entrepreneurship. The analytical technique employed involved theory synthesis, conceptual comparison, and deductive conclusion-building based on the existing literature. The findings show that entrepreneurial principles—such as opportunity orientation, creativity, innovation, and value creation—provide a conceptual direction for entrepreneurial action. Entrepreneurial character, including resilience, self-management, optimism, adaptability, and proactive behavior, strengthens the psychological foundation needed to navigate uncertainty. Meanwhile, the entrepreneurial mindset emerges as a dynamic cognitive framework shaped through experience, iterative learning, and environmental stimuli, enabling individuals to interpret market changes as opportunities. In the modern era, digital technologies, globalization, and social entrepreneurship further expand the landscape of entrepreneurial practice. The study concludes that these three core components—principles, character, and mindset—form an interconnected framework essential for entrepreneurship development. Practically, the article highlights the importance of integrating experiential learning, technological literacy, and character-building approaches in entrepreneurship education. The study also acknowledges its limitation as a conceptual work and recommends future empirical research to validate the relationships among these entrepreneurial dimensions across diverse contexts.  
Analisis Strategi Perkembangan Ekonomi Berkelanjutan Rona Malum Berutu; Samuel Ganda Putra Siregar; Seyla Ratna Sari Simanjuntak
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 1 (2026): 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.v5i1.5507

Abstract

This paper examines sustainable economic development strategies with a focus on community empowerment and local economic independence. This research aimed to provide a holistic and integrated view of sustainable economic development. Researchers used a qualitative descriptive method to evaluate economic development programs in Central Java, Indonesia. The results indicate that sustainable economic development requires a holistic and integrated strategy that encompasses various aspects of local community life, such as economic, social, cultural, and environmental needs. Community empowerment through active community participation in the planning and implementation of economic development programs is crucial for achieving local economic independence. In this paper, the authors propose a sustainable economic development strategy based on the concept of community participation and empowerment. This strategy involves utilizing local resources, strengthening associations and cooperatives, empowering women and youth, developing the agricultural sector, small and medium-sized industries, and sustainable environmental management. In conclusion, sustainable economic development can be achieved through a holistic and integrated strategy, focusing on community empowerment and local economic independence. This strategy can encourage sustainable economic development and improve community welfare.
Strategi MSDM sebagai Fondasi Pengembangan Entrepreneur Berbasis Teknologi: Sebuah Kajian Konseptual Alfina Nur Jannah; Agung Winarno; Wening Patmi Rahayu
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 1 (2026): 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.v5i1.5508

Abstract

The development of digital technology has changed the way organizations and individuals develop businesses, making Human Resource Management (HRM) strategies essential in shaping technology-based entrepreneurs. The gap between the demand and availability of digital talent, as reported by Startup Genome (2024) and Kominfo (2023), highlights that the development of technology entrepreneurs relies not only on individual abilities but also on HRM systems capable of building digital competencies and digital agility. This study aims to analyze the role of HRM strategies in strengthening the capacity of technology entrepreneurs, as well as identifying key elements such as digital HRM and digital competencies. The research method uses a literature review, analyzing international journals, industry reports, and relevant academic sources. The analysis was conducted through content analysis to build a conceptual model of HRM strategies. The results show that the implementation of digital HRM, such as e-HRM, HRIS, and HR analytics, can enhance an organization's digital capabilities, speed up talent recruitment, and improve training and competency management effectiveness. Furthermore, the development of digital competencies through training and mentoring has been proven to enhance innovative abilities and the readiness of technology entrepreneurs. This research contributes theoretically by integrating the RBV theory, digital HRM, and entrepreneurial competencies into a conceptual framework, and practically, it serves as a reference for designing digital talent development strategies and technology-based entrepreneurial ecosystems.
Analisis Laporan Keuangan KSPPS Nur Insani Tahun 2021-2023 dengan Rasio Keuangan Ammara Ghina Abiyyu Zahira; Anisah Rusnadi; Muhammad Zaqi Subagya; Feby Dwi Lestari; Titania Zahra Nurliyan
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 1 (2026): 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.v5i1.5520

Abstract

This study aims to evaluate the financial performance of KSPPS Nur Insani for the 2021–2023 period through the analysis of various financial ratios, such as liquidity, solvency, profitability, and activity. The method used is descriptive quantitative, utilizing secondary data obtained from the cooperative's financial statements. The analysis results indicate that the cooperative has a very high level of liquidity, indicating a fairly good ability to meet short-term obligations. However, the cooperative's capital structure is still dominated by debt, indicating a dependence on external financing. The cooperative's profitability shows a positive trend, with profits continuing to increase annually. The activity ratio also shows stable performance despite a decline in fixed asset utilization, which could be an area of ​​concern for further management. Overall, the financial condition of KSPPS Nur Insani is in the good category and has shown positive developments over the past three years. The cooperative can maintain this performance by increasing the efficiency of fixed asset use and continuing to pay attention to its financing structure to achieve a better balance between equity and debt.
Penerapan Akuntansi dalam Meningkatkan Akuntabilitas Keuangan UMKM pada Toko Bakso dan Mie Ayam Garuda Clarissa Najwa Chaliza; Kennia Rismaratri; Muhammad Ismail; Nafisa Aulia Martsyah; Risna Wulandari Satria Negara
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 1 (2026): 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.v5i1.5521

Abstract

This research is motivated by the importance of implementing accounting for Micro, Small, and Medium Enterprises (MSMEs) in improving financial accountability and supporting more appropriate business decision-making. However, in practice, many MSMEs still maintain simple financial records that do not comply with applicable accounting principles. This condition has the potential to cause inaccurate financial information and make it difficult for business owners to evaluate their business performance. This study aims to analyze the role of accounting in improving financial accountability at the Garuda Meatball and Chicken Noodle Shop, identify the form of financial recording used, and identify the obstacles faced in implementing accounting in the business. The research method used is a descriptive qualitative approach with data collection techniques through in-depth interviews with the business owner and related parties. The results show that financial records are still done manually and simply, without adequate account separation according to accounting principles. Nevertheless, the business owner has implemented a separation between personal and business finances. The application of accounting, although still limited, has been proven to play a role in improving the accuracy of financial reporting, controlling operational costs, and the ability of business owners to evaluate the performance and financial condition of their business. This study concludes that implementing a simple accounting system, particularly a digital one, is essential for MSMEs to improve financial accountability and support future business sustainability.
Lembaga Moneter : Bank Sentral, OJK, Kementerian Keuangan , DSN, MUI, DPS Pipi Anriani Harahap; Afni Wahyuni; Arfan Harahap
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 1 (2026): 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.v5i1.5522

Abstract

This study aims to describe the implications of affective, cognitive, psychomotor, moral, and spiritual development in the learning process of a fourth-grade elementary school student. Using a descriptive qualitative approach, the research data were obtained through an interview with a student named Syakilla Mentari, who lives with her father, Ponimen, and her grandmother, Saminem. The findings show that Syakilla demonstrates strong emotional regulation; when she becomes angry, she remains silent and avoids expressing excessive emotions. Cognitively, she tends to study independently, even though she finds certain subjects, such as Mathematics and English, challenging. In contrast, she shows a high interest in religious subjects, particularly Aqidah. Psychomotor aspects are reflected in her active participation in daily household activities, especially assisting her grandmother after school. Morally and spiritually, Syakilla displays responsible behavior, respect for elders, and adherence to religious values in her everyday life. Overall, the results of this mini research indicate that the student’s developmental aspects contribute significantly to shaping her learning behavior, attitude, and personal character both at school and at home.

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