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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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Income Tax Calculation Analysis At IBP Bandung Tax Consultant Office Pandu Adi Cakranegara; Ahmad Junaidi; Okevanrianus Okevanrianus; Dedy Suryadi; Rinjani Rinjani
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 3 (2023): 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.v2i3.1041

Abstract

In order to prepare corporate income tax at one of East Bandung's Accounting Services Offices, this research will look at the income tax article 21 computation using three ways (net, gross, and gross up). The study's focus is a business that offers services like bookkeeping, tax preparation, financial advice, and other related ones in Bandung. This study uses a qualitative approach method with additional quantitative information. The company's Article 21 PPh computation, salary information for permanent employees in 2022, and PPh regulations were all employed. The Gross Up method is the best and most effective method for business tax planning, according to the study's conclusions. The Gross Up strategy allows companies to offer tax incentives to their employees and can be used as a deduction from gross income, lowering the amount of corporate income tax owed. This study is only applicable to one company, and it can be developed by distributing questionnaires related to the article 21 income tax calculation calculation.
Pengaruh Wawasan Identitas Nasional Terhadap Sikap Bernegara Siswa-Siswi Smkn Rajapolah Ainun Nurjanah; Jabal Akbar; Silvi Nadia Awaliah; Tresna Galih Permana
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 3 (2023): 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.v2i3.1087

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa jauh wawasan siswa-siswa SMKN Rajapolah mengenai identitas nasional. Sampel dalam penelitian ini diambil sebanyak 5% dari 1800 jumlah siswa-siswi SMKN Rajapolah Tasikmalaya Tahun Pelajaran 2022/2023 dan diperoleh 90 sampel siswa-siswi. Teknik pengumpulan data yang digunakan yaitu tes dan skala sikap. Hasil analisis dari pengolahan data penelitian diketahui bahwa ada pengaruh positif antara wawasan identitas nasional terhadap sikap bernegara para siswa, semakin luas wawasan identitas nasional para siswa, maka semakin tinggi pula sikap bernegaranya, contohnya mengikuti upacara setiap hari senin dengan khidmat, saling menghargai terhadap perbedaan, serta wawasan identitas nasional mampu meningkatkan karakter dan budi pekerti siswa-siswi dalam kehidupan sehari-hari.
PENGARUH LABA KOTOR, LABA OPERASI, DAN LABA BERSIH UNTUK MEMPREDIKSI ARUS KAS MASA MENDATANG Seli Sasmita; Nurlaila; Khairina Tambunan
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 3 (2023): 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.v2i3.1092

Abstract

This study is quantitative and draws on secondary information from financial records that can be viewed at www.idx.ac.id.. The research population consisted of 10 pharmaceutical companies and 8 research samples obtained using a purposive sampling method for 5 years & the number of samples was 40 observational data. The data analysis technique used is multiple linear regression analysis which was using SPSS 26. The results of the research conducted in this research are: (1) From the results of the regression test, the regression coefficient of the Gross Profit variable is positive. This shows there is such positive influence between Gross Profit and future Cash Flows. It is known that the Sig value shows number that is less than the significance value. then the gross profit partially affects the prediction of future cash flows, (2) From the results of the regression test, the regression coefficient of the variable Operating Profit has no impact on future cash flows. Sig probability value. the greater the significance value, the operating profit partially does not affect the prediction of future cash flows, (3) The regression test's findings indicate that the Net Income variable's regression coefficient has a favorable impact on upcoming cash flows. Probability value for sig. Operating profit partially influences future cash flows if it is greater than the substantial value and a positive coefficient., (4) The value obtained from the F test is 122.176, and the significance level is 0.000. Value of Sig is known. displays a value less than the significance level (0.000 0.05). This leads to the conclusion that gross profit, operating profit, and net profit all have an impact on forecasting future cash flows at the same time. Furthermore, gross profit, operating profit, and net profit can predict future cash flows by 90.3%. While other factors and variables outside of this study can explain and have an impact on the remaining 9.7%.
Analisis Pengaruh Green Marketing dan Brand Ambassador Terhadap Keputusan Pembelian Produk Wardah Pada Konsumen Di Pasuruan Raya Dengan Brand Image sebagai Variabel Intervening Hari Wahyuni
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 3 (2023): 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.v2i3.1101

Abstract

The business world is growing very rapidly, especially the cosmetic industry. One of the companies experiencing competition in marketing their products is Wardah cosmetic products. The purpose of this study is to find out about the influence of green marketing and brand ambassadors on purchasing decisions for Wardah products for consumers in Pasuruan Raya with brand image as an intervening variable. This research is a quantitative study with a sampling technique using purposive sampling method. The population in this study are women who use Wardah products in Pasuruan Raya. Instrument testing used validity and reliability tests, with data analysis techniques using descriptive analysis, multiple linear regression analysis, t test, f test, determinant coefficient and sobel test. The results of the Sub Structural I t test results (Lifestyle and Brand Ambassador on Brand Image) had a positive and significant effect. 2). The results of the Sub Structural t Test II (Lifestyle, Brand Ambassador and Brand Image on Purchasing Decisions) have a positive and significant effect. Based on the Sobel test, the results of equation I show that brand image can mediate green marketing with purchasing decisions. This means that brand image functions as an intervening variable. While the Sobel test, the results of equation II, brand image can mediate brand ambassadors with purchasing decisions. This means that the brand image variable serves as mediating the intervening variable brand image.
Analisis Laporan Keuangan Dalam Mengukur Kinerja Keuangan Pada PT. Perkebunan Nusantara VI (PTPN VI) Periode 2015-2019 Nur Sangkut; Putri Handayani; Fenni Juniati Manurung; Ratih Kusumastuti
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 3 (2023): 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.v2i3.1102

Abstract

The purpose of this study is to determine the financial performance of PT. Nusantara Plantation VI (PTPN VI). Analysis of PTPN VI's financial ratios from 2015 to 2019. Current Ratio, Quick Ratio, Cash Ratio, Debt To Assets Ratio, Debt To Equity Ratio, Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM), and Gross Profit Margin (GPM) are all components of financial ratio analysis. The data used in this study is PTPN VI's financial report data from 2015 to 2019. The data analysis method used is the horizontal analysis method, which compares financial reports for several timeframes. Based on data analysis it can be seen that PTPN VI's liquidity ratio, solvency ratio, and profitability ratio indicate that PTPN VI's financial performance is not good or not good and or unsatisfactory in the five years of research.
Analisis Pengaruh Rasio Keuangan Setelah Merger Terhadap Kinerja Keuangan Perusahaan Pada PT Indosat Tbk Latresia Aprilia Br. Sitepu; Tiar Natalia Simarmata; Ratih Kusumastuti
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 3 (2023): 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.v2i3.1103

Abstract

This study examines the effect of financial ratios after the merger of PT Indosat Tbk on the company's financial performance. By analyzing the company's financial report data using financial ratios, you can see changes in the financial performance of a business after the merger with PT Hutchison Tri Indonesia. The information including the data needed in this study was taken through the official website of the Indonesia Stock Exchange (IDX). on the website www.idx.co.id and the official website of PT Indosat Tbk on the site www.ioh.co.id so that this research can be carried out. The ratio of liquidity, solvency, profitability and activity is the ratio used to analyze the financial ratios of the company. The liquidity ratio and solvency ratio of PT Indosat Tbk experienced an increase after the merger, while the profitability ratio and activity ratio did not significantly affect the company.
Analisis Peran Otoritas Jasa Keuangan (Ojk) dalam Mengawasi Pelayanan Pada Perusahaan Financial Technology (Fintech) di Indonesia Dhea Khoirunisa; Nia Desy Arifiani; Muhammad Rizqi Maulana; Endang Kartini Panggiarti
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 3 (2023): 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.v2i3.1108

Abstract

With a platform that can reach the entire layer of society, it is expected to increase product sales and collaborate with business partners through electronics so that it is known as Electronic Business (E-Bussines). The innovation of the merging of financial services and information technology gave birth to new systems to run financial transaction mechanisms that help consumers called financial technology or fintech. Thus the government must provide a form of legal protection both in terms of business administrators and for the community who act as customers. One of them is the supervision and regulation of financial technology (fintech) issued by the Jasakenangan Authority (OJK). The main objective of this study is to provide knowledge on how the role of the Financial Services Authority (OJK) in overseeing services in financial technology companies (fintech) in Indonesia. This study uses a qualitative method. This article is more focused on discussing the results of previous studies related to financial technology (fintech) in Indonesia. The results of this study show that each organizer involved in the field of Financial Technology (Fintech) type of peer to peer lending must be registered and get licensing as an organizer by the OJK before starting to operate their business. In order to supervise fintech in Indonesia, OJK issued OJK Regulation No. 13/POJK.02/2018 concerning Digital Financial Innovation in the Financial Services Sector as a provision that covers the supervision and regulation of the fintech industry. This rule is intended to provide legal protection for the user of fintech service users who in the implementation of OJK's supervision use the regulatory sandbox mechanism.
Analisis Penjualan dan Perputaran Pada Pertumbuhan Modal Kerja Terhadap Daya Laba Pt. Ace Hardware Indonesia, Tbk Tahun 2019-2022. Villya Marsheela Putri; Ratih Kusumastuti
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 3 (2023): 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.v2i3.1109

Abstract

The purpose of this study is for companies to analyze the effect of the variable growth of working capital turnover and sales on company profitability. In this study, researchers used financial report data from PT. Ace Hardware Indonesia, Tbk. and The data used in this research is secondary data from 2019-2022. The data collection method itself uses the documentation method. Where the results of this study have a significant effect on profitability while working capital has a negative and significant effect on profitability. In this study, researchers recommend that companies can utilize and also process resources so that they are effective in order to increase profits from the company so that increased profitability of the company can be achieved.
Pengaruh Lingkungan, Budaya, Dan Pengalaman Kerja Terhadap Produktivitas Kerja Karyawan Di PT Tiga Serangkai Ayu Rizka Lesmana; Ida Ayu Kade Rachmawati Kusasih
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 3 (2023): 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.v2i3.1110

Abstract

This study aims to determine and test what factors can affect work productivity, namely: (1) work environment, (2) organizational culture, (3) work experience. This research uses quantitative categories. The source of data processed in the form of the results of distributing questionnaires.The population of this study were all production employees of PT Tiga Serangkai. The number of samples obtained by the Slovin method amounted to 55 respondents. Simple Random Sampling technique was used in sampling in this study. This study uses multiple regression for data analysis. The data analysis techniques used are validity and reliability tests, classical assumption tests consisting of normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression, hypothesis tests consisting of F tests and t tests, and coefficient of determination tests. The results of this study are (1) the work environment has a significant effect on work productivity, (2) organizational culture has a significant effect on work productivity, (3) work experience has no effect on work productivity.
Sistem, Mekanisme dan Permasalahan Pemeriksaan Keuangan di Indonesia Muhammad Syahratul Ikhsan; M. Khairun Najmi Ali; Ratih Kusumastuti
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 3 (2023): 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.v2i3.1114

Abstract

The Supreme Audit Agency (BPK) is a government organization responsible for examining how the government spends its money. BPK is headquartered in the national capital and has representatives in every province. The responsibilities of BPK's audits include financial audits, performance audits, and audits with specific objectives. Financial audits cover the state's revenue and expenditure, as well as regional revenue and expenditure. The high level of corruption in Indonesia has led to some individuals becoming wealthy while others struggle. The causes of corruption also include the misuse of government funds by both the central and regional governments. BPK is responsible for ensuring that public institutions are run ethically and effectively. It oversees corruption by investigating and taking action against those responsible

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