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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 Citra Merek, Word Of Mouth, Dan Harga Terhadap Keputusan Pembelian Produk Emina Di Universitas Simalungun Nida Shafiyyah; Rizka Praswalita; Yan Lihardo F. Saragih; Duwi Anggela
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.v2i3.1116

Abstract

The aim of the research is to make decision knowledge in purchasing emina products by students at Simalungun University. This study took the population at the Faculty of Economics, the sample used was 25 respondents. By using a probability sampling technique with a simple random sampling type. The results of the analysis carried out using the simultaneous test (f) concluded that brand image, word of mouth, and price have a simultaneous and significant influence on purchasing decisions. With simultaneous F results, a result of 2,157 is obtained with a level of 0.000
Analisis Pengelolaan Arsip Dinamis dalam Sistem Kearsipan di PT X Erikha Ardya Marghifa; Christian Wiradendi Wolor; Marsofiyati Marsofiyati
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.v2i3.1117

Abstract

This study aims to analyze the management of archives in the archive system, identify the obstacles that occur in the management of archives, and identify factors that influence the management of archives at PT X. The research method used in this research is a descriptive qualitative research method with a case study approach. Data collection techniques used in this study were observation, interviews, documentation and literature studies. The results of this study indicate that the implementation of regulations regarding guidelines for the management of dynamic records at PT X has not been fully effective. Management of dynamic records in one work unit consists of creating archives, recording and filing records, storing records, using archives, maintaining records, and depreciating records. As well as there are several obstacles and factors that influence the management of dynamic archives in the work unit.
Efek Pendayaguanaan Wakaf Bagi Perekonomian Fifit Iza Rosita; Moh. Anjas Radenta P; Fauziah Ernawati; Agus Eko Sujianto
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.v2i3.1120

Abstract

The concept of waqf is based on ijtihad which can change time and place. Waqf assets are widely used to build facilities needed by the community such as places of worship, educational institutions as well as health centers. The purpose of this study was to determine the effect caused by the utilization of waqf assets on the community's economy. This type of research is qualitative research, with the method of studying literature and literature. Waqf has a positive impact on the economy if managed properly and effectively. This waqf property can be utilized for the benefit of various forms of implication. Starting from developing infrastructure to support people's lives, to providing real social and economic impacts for the community, so that it can be a good pulley to reduce poverty.
Pengaruh Lifestyle, Fitur, Brand Image, Dan Kepercayaan Konsumen Terhadap Keputusan Membeli Smartphone Xiaomi Di Kota Surakarta Miftahun Nurzanah; Aditya Liliyan
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.v2i3.1123

Abstract

The purpose of the study is to ascertain the relationship between Lifestyle, Features, Brand Image, and Consumer Trust on Xiaomi smartphone purchase decisions in Surakarta City, as well as the impact of each factor on those decisions, respondents 97 make up the research sample as well. Utilizing the SPSS software, a quantitative research methodology was used. The study's findings show that the Lifestyle variable significantly influences people's decisions to buy Xiaomi smartphones in Surakarta City. In Surakarta City, feature variables significantly influence consumers' decisions to buy Xiaomi smartphones. The company's image in Surakarta City, and Xiaomi Smartphone Purchase Decisions. Between the consumer trust variables, the consumer trust variable has a considerable impact on smartphone purchase decisions in Surakarta City. In Surakarta City, the factors "Lifestyle, Features, Brand Image, and Consumer Trust have a positive simultaneous impact on Xiaomi Smartphone Purchasing Decisions "Proven"
Analisis Faktor Determinan Financial Distress (Studi Empiris Pada Perusahaan Go Public di Indonesia) Alya Quinia Yasmine; Liza Alvia
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.v2i3.1124

Abstract

This study aims to determine the effect of return on assets (ROA) and CSR disclosure on financial distress in trading sector companies registered on the Indonesian Stock Exchange during 2020-2021. The research method uses quantitative methods. The population in this study are trading sector companies listed on the Indonesian Stock Exchange. Based on the sample selection criteria, a sample of 82 companies was obtained. The data analysis technique used is descriptive statistical analysis, testing the entire model, coefficient of determination, model feasibility test, simultaneous model significance test, and partial model significance test. The results of the study show that ROA have an effect on financial distress. Meanwhile, CSR disclosures proxied by managerial ownership and the proportion of independent commissioners have no effect on financial distress. The coefficient of determination of 58,6 percent indicates the ability of ROA and CSR disclosure to explain changes in financial distress of 58,6 percent, while the remaining 41,4 percent is explained by other factors.
Konsep dan Teori Permintaan Uang dalam Perspektif Islam Putri Nadhila Maulani; Rahma Oktavia; Ulfazira Afratul Islamy; Faisal Hidayat
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.v2i3.1139

Abstract

The demand for money is closely related to the purchasing power of the people in a country. The purchasing power of money in a country is influenced by inflation, when there is an increase in inflation, then with it there will be a decrease in the purchasing power of the money, while when there is a decrease in inflation, the opposite will happen, namely the occurrence of greed for the purchasing power of money. The demand for money, in addition to being influenced by inflation, is also influenced by non-cash payment instruments, which are increasingly diverse in type, making a negative effect on the demand for money, because transactions with non-cash have resulted in a lack of demand for money. A lot of the money that is scattered is already available.
Analisis Laporan Arus Kas Untuk Menilai Kinerja Keuangan Pada Hybe Corporation Widad Yuliawati Mokhtar; Dista Anggini; 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.v2i3.1187

Abstract

One of the company's asset accounts, cash plays an important role in financing the company's operations. The actual cash position in the company's operational activities is disclosed in the statement of cash flows. Cash flow ratios can be used to assess how an organization's financial performance has changed from year to year. The purpose of this research is to ascertain how the financial performance of HYBE CORPORATION can be evaluated using a cash flow statement using a quantitative descriptive approach. The study findings show that HYBE CORPORATION's financial performance is not stable. If we look at it globally, the cause of this is due to Covid-19 from 2020–2021, and research data also shows an increase in 2022, as seen from HYBE CORPORATION's financial performance based on research on cash flow reports using the cash flow ratio during the analysis period.
Analisis Varians Atas Perhitungan Biaya Standar Sebagai Alat Pengendalian Biaya Produksi Pada Usaha Paving Block PT. Jaya Mandiri Yeni Elfiza Abbas; Derhen Damanik
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.v2i3.1341

Abstract

Based on the results of the raw material cost variance analysis, it shows that there is a difference (Favorable), which consists of a raw material price variance and a raw material quantity variance of Rp. 7,679,750. The results of the analysis of variance in labor costs show that there is a difference (Favorable) between standard labor costs and actual labor costs of Rp. 1,901,900, - And finally the analysis of the variance of factory overhead costs also shows a difference (Favorable) of Rp. 215,631.4 which consists of controlled differences and volume differences. As for the achievement of the difference (Favorable) for production costs because the management in the implementation of production as well as controlling raw material costs, labor costs and factory overhead costs has carried out the implementation of standard production cost controls that are effective, correct and appropriate and takes into account historical costs when determining standard cost .
Pengaruh Economic Value Added (EVA), Market Value Added (MVA) Dan Financial Value Added (FVA) Terhadap Return Saham (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2021) Diah Wahyu Lestari; Abdul Hadi Sirat; Hartaty Hadady
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.v2i3.1363

Abstract

This study aims to determine the effect of Economic Value Added (EVA), Market Value Added (MVA) and Financial Value Added (FVA) on stock returns in manufacturing companies for the 2016-2021 period. The population of this study in all manufacturing companies listed on the indonesia stock exchange for the 2016-2021 period. The type of research used in this research is quantitative research. The sampling technique using the purposive sampling method obtained a sample of 10 manufacturing companies with a total observation during the 2016-2021 period, namely 60. The test tool used is multiple linear regression analysis using SPSS 25 as a statistical test tool. The results showed that EVA and MVA had a positive and significant effect on stock returns, while FVA had no significant effect on stock returns. And testing simultaneously the variables EVA, MVA and FVA have a positive and significant effect on stock returns.
Pengaruh Loan To Deposit Ration (LDR) Dan Biaya Operasional Pendapatan Operasional (BOPO) Terhadap Return On Aseet (ROA) (Studi Pada Bank Konvensional Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021) Rini Widia Astuti; Abdul Hadi Sirat; Fadli Ali Taslim
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.v2i3.1364

Abstract

The purpose of the study was to identify and analyze the effect of loan to deposit ratio (LDR) on operational costs operating income (BOPO) and simultaneously on return on assets (ROA). the object of this research is conventional banks listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sample was selected by purposive sampling method with the number of banks obtained in accordance with the specified criteria as many as 42 banks. Data management techniques using multiple linear regression analysis assisted by the SPSS 25 program.The results of this study indicate that: (1) loan to deposit ratio (LDR) has no effect on return on assets (ROA) (2) operational costs operating income has a negative effect on return on assets (ROA).

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