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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 375 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.

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