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Ahmad Ashifuddin Aqham
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Universitas 45 Surabaya Jl Mayjend Sungkono 106 Surabaya, info@univ45sby.ac.id, (031) 56112 14; (031) 563 39 05
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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 379 Documents
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From the Village to the World: Strengthening the Economic Independence of the Sewagati Women's Working Group through Partnership with the Merah Putih Cooperative Hajarana Hajarana; Asyri Lapodo; Luciana Anggriani Abigeil Langkamau; Anastasia Reti Werang; Endang Sri Utami; Loo Wen Hui; Prashanth Beleya
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.v5i1.5616

Abstract

The Sewagati Women Farmers Group (KWT) in Balecatur Village, Gamping, Sleman, Yogyakarta has great potential in developing organic farming, processing crops, and managing waste banks. However, this group faces various challenges such as limited business capital, weak managerial and administrative capacity, minimal understanding of the cooperative system, and limited access to product marketing. This International Community Service Program (KKN) aims to build a strategic partnership between KWT Sewagati and the Merah Putih Cooperative to promote the independence and economic welfare of members, as well as to develop sustainable marketing strategies. The implementation method uses a participatory approach through location surveys, in-depth interviews, and partnership socialization. The results of the activities showed an increase in members' understanding of the benefits of cooperatives in terms of access to capital, marketing networks, and strengthening the people's economy. Input from Malaysian partners emphasized the importance of operational digitization, contract farming models, product certification, sustainable agricultural practices, and women's leadership training. This program is expected to become a transformative model for empowering women farmers, turning the potential of villages into global market opportunities through synergy between community groups, cooperatives, universities, and the government in realizing inclusive and sustainable economic development.
Analisis Penerapan SAK-EMKM pada Laporan Keuangan UMKM : Studi Kasus Kedai Sayur Ibu Diana Salsa Oktavia Salbina; Indri Jihani; Naifah Amelia Ramadhani; Lutfatul Umamah; Abdul Qodar Riyanto
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.v5i1.5629

Abstract

MSMEs play an important role in the economy, even though most business actors still find it difficult to prepare financial statements in accordance with accounting standards. This is also the case with Ibu Diana's Vegetable Stall MSME, which still uses simple record keeping, thereby reducing the quality of the financial information produced. Based on this, this study aims to analyze the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) at Ibu Diana's Vegetable Shop and identify the benefits and obstacles encountered in implementing these standards. This study uses a qualitative method with a case study approach. Informants were determined purposively, namely the owner of Kedai Sayur Ibu Diana, then expanded through the snowball technique to obtain additional sources. Data were collected through triangulation techniques, which included in-depth interviews about how to record business activities and documents related to finance. The results of the study show that Kedai Sayur Ibu Diana has not fully implemented SAK-EMKM due to limited understanding, lack of transaction evidence, and the absence of an organized recording system. However, the implementation of standards has the potential to provide benefits in the form of increased recording accuracy, reliability of financial information, and ease of decision making. This study shows that accounting assistance and training are very important for MSME players so that they can effectively implement SAK-EMKM.
Inovasi Hardware untuk Memperkuat Sistem Informasi Manajemen pada Bank Syariah Indonesia Ayu Hani Marsani; Dinda Nurayuni Humaira; Try Wahyuni Mawatdah; Nurbaiti Nurbaiti
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.v5i1.5651

Abstract

This study aims to analyze the role of hardware innovation in strengthening the Management Information System (MIS) at Bank Syariah Indonesia (BSI) after the merger. The background of this study addresses the challenges of integrating hardware infrastructure from three former banks, which initially caused several system disruptions affecting digital service stability and customer trust. This research employed a qualitative descriptive method with a literature review approach, utilizing scientific articles, official reports, and other relevant sources related to digital transformation in Islamic banking. The results show that hardware innovations, such as increasing server capacity, optimizing data centers, strengthening cybersecurity networks, and upgrading operational devices, significantly contribute to improving MIS performance, particularly in transaction speed, operational efficiency, and data security. The study concludes that strengthening hardware infrastructure is a strategic factor in supporting the success of BSI’s digital transformation. Future research is recommended to involve primary data through interviews or direct observation within BSI to obtain a more in-depth and comprehensive analysis.
Determinasi Penghindaran Pajak pada Perusahaan Manufaktur di Indonesia: Peran Profitabilitas, Leverage, Likuiditas dan Financial Distress sebagai Variabel Moderasi Nabila Nurdiana Sukma; Intan Kurnia Permatasari
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.v5i1.5667

Abstract

This study aims to analyze the effect of profitability, leverage, and liquidity on tax avoidance, with financial distress as a moderating variable, in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. This study uses secondary data obtained from the companies' annual financial reports. The sampling technique used was purposive sampling, with a sample size of 50 companies that met the criteria. Data analysis was performed using moderated multiple linear regression with the help of E-Views 12 software. The results show that profitability and liquidity have no effect on tax avoidance, while leverage and company size, as interaction variables, do. Financial distress weakens the effect of profitability, liquidity, and company size on tax avoidance, but strengthens the effect of leverage on tax avoidance. This research is expected to contribute to companies, investors, and the government in understanding the factors influencing tax avoidance practices and encouraging better tax transparency and compliance in the manufacturing sector.
Pengaruh Iklim Sekolah terhadap Motivasi Guru dan Karyawan di SDN 005 Bandung Edi Ahmad Junaedi; Elsa Sabinatun Nisa; Fauzan Nur Rohman; Nadia Widiyanti; Rosmaida Br Ginting; Siti Sarah
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.v5i1.5736

Abstract

This study aims to determine the effect of school climate on the work motivation of teachers and employees at School 005 Bandung. School climate is the atmosphere or work environment created by relationships between school members, the principal's leadership, and applicable organizational policies. Teacher and employee work motivation significantly determines the success of the school's educational and administrative tasks. This study used a quantitative approach with a descriptive-verification method. Data collection was conducted through the distribution of questionnaires to teachers and employees at School 005 Bandung. Data analysis was conducted using a simple linear regression test to determine the extent of the influence of school climate on work motivation. The results indicate that school climate has a positive and significant influence on teacher and employee work motivation. The better the school climate, the higher the motivation of teachers and employees in carrying out their duties. This research provides important implications for managing a more conducive school climate to increase the work motivation of teachers and staff in achieving optimal educational goals.
Peran Sektor Pertanian dalam Meningkatkan Kemajuan Pertumbuhan Ekonomi di Wilayah Kabupaten Lampung Barat Tia Hidayah; Pani Emilia Amanda; Anggun Dwi A; M.Yusuf Bahtiar
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 2 (2026): 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.v5i2.5986

Abstract

The agricultural sector remains the backbone of economic sustainability in rural areas of Indonesia. This research aims to explore in depth the role of the agricultural sector in promoting the advancement of rural economic growth through a descriptive qualitative approach. Data were collected through literature studies, field observations, and analysis of documents related to rural development policies. The main focus of this research is to identify how the interaction between the availability of natural resources, local wisdom, and government policies creates economic stability at the village level. The results show that the role of the agricultural sector is not only limited to fulfilling food needs but also serves as the main provider of employment, which helps prevent excessive urbanization.It was found that strengthening farmer group institutions and improving access to market information are key factors in enhancing the economic competitiveness of rural areas. In addition, agricultural technology innovation and the improvement of human resource quality also play an important role in supporting productivity.This study concludes that the transformation from traditional agriculture to value-added agriculture is highly necessary to accelerate rural economic progress. The recommendation of this research is the need for synergy between village governments and the private sector in creating a more modern and independent agricultural ecosystem that is innovative for the welfare of rural communities.
Dampak Inflasi terhadap Daya Beli Wisatawan dan Kinerja Industri Perhotelan dalam Perspektif Ekonomi Makro Windi Firdaus; Noval Febriansyah; Abdul Azis Alhalim; M. Yusuf Bahtiar
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 2 (2026): 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.v5i2.6001

Abstract

Inflation is a macroeconomic indicator that significantly impacts economic activity, including the tourism and hospitality sectors. This study aims to analyze the impact of inflation on tourists' purchasing power and its implications for the performance of the hospitality industry from a macroeconomic perspective. Rising inflation tends to reduce people's purchasing power because the prices of goods and services, including transportation, accommodation, and tourism services, increase. This decline in purchasing power can affect tourists' travel decisions, potentially reducing tourism demand and hotel occupancy rates. In a macroeconomic context, price stability and economic growth are important factors influencing tourism demand and the performance of the hospitality sector. Several empirical studies have shown that macroeconomic variables such as inflation, gross domestic product (GDP), exchange rates, and interest rates are closely related to the development of the tourism industry and hotel performance. When inflation increases significantly, hotel operating costs such as energy, food, and labor also increase, which can ultimately reduce the profitability and operational efficiency of hotel companies. Therefore, stable inflation management is a crucial factor in maintaining the sustainability of the tourism and hospitality sectors. This study shows that macroeconomic stability plays a crucial role in maintaining tourists' purchasing power and improving the long-term performance of the hospitality industry.
Analisis Penerapan Software Accurate dalam Meningkatkan Efektivitas Sistem Informasi Akuntansi pada Perusahaan Konstruksi Rizqi Amanda Azzahra; Mumpuni Wahyudiarti Sitoresmi
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 2 (2026): 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.v5i2.6022

Abstract

Developments in information technology have encouraged businesses to utilize software-based accounting information systems to improve efficiency and accuracy in managing financial data. One of the accounting applications widely used by companies in Indonesia is Accurate. This study aims to evaluate how the implementation of Accurate software can enhance the effectiveness of accounting information systems in the construction sector. The methodology employed in this research is a qualitative approach using a case study. Data were collected through several techniques, including observation, interviews, and document analysis related to the company’s financial data management processes. The findings indicate that the use of Accurate software is able to improve the effectiveness of accounting information systems through faster, more accurate, and integrated transaction recording processes. In addition, the utilization of Accurate software enables more systematic financial data processing and financial reporting, thereby reducing recording errors and increasing work efficiency in the company’s finance department. In other words, the implementation of Accurate software has the potential to assist construction companies in improving the quality of financial information management and supporting more accurate managerial decision-making.
Pengaruh Profitabilitas, Leverage dan Kualitas Audit Terhadap Penghindaran Pajak: (Studi Empiris pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode 2020 - 2024) Simon Lois Pernando Sihombing; Melan Sinaga
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 2 (2026): 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.v5i2.6032

Abstract

This study aims to examine the effect of profitability, leverage, and audit quality on tax avoidance in companies within the transportation and logistics sector. The research was conducted using data from transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) over the 2020–2024 period. A purposive sampling method was employed, resulting in a sample of 25 companies that met the research criteria. Data analysis was carried out using multiple linear regression, processed through SPSS software version 22.0. The results show that leverage has a negative and significant effect on tax avoidance, suggesting that companies with higher levels of leverage are less likely to engage in tax avoidance practices. On the other hand, profitability and audit quality do not significantly affect tax avoidance. This indicates that while financial performance and the quality of audits may influence various corporate practices, they do not have a direct impact on tax avoidance behaviors in the transportation and logistics sector. The findings contribute to the understanding of tax avoidance determinants and provide insights for policymakers and practitioners in the field of corporate finance and taxation.

Page 38 of 38 | Total Record : 379

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