Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
type: channel
description: Journal Title: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Initials: Inisiatif Frequency: Januari, April, Juli dan Oktober Print ISSN: 2964-5328 Online ISSN: 2962-0813 Editor in Chief: Dr. Ir. Achmad Daengs GS, SE, MM, CPPM DOI: 10.30640 Publisher: Universitas 45 Surabaya Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen, telah memiliki P-ISSN: 2964-5328 (cetak) dan E-ISSN: 2962-0813 (online), berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen dan Ekonomi. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi. Jurnal ini terbit 1 tahun 4 kali (Januari, April, Juli dan Oktober). Jurnal ini terakreditasi SINTA 5 (SK Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 156/C/C3/KPT/2026 tanggal 7 April 2026, tentang Pemberitahuan Hasil Akreditasi Jurnal Ilmiah Periode 2 Tahun 2025), dimulai dari Volume 2 Nomor 3 Tahun 2023 sampai Volume 7 Nomor 2 Tahun 2028. Indexed by: Journal Sponsors and Partners :
publisher: Universitas 45 Surabaya
language: en-US
publication name: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
issn: 2964-5328
items: Peran Sektor Pertanian dalam Meningkatkan Kemajuan Pertumbuhan Ekonomi di Wilayah Kabupaten Lampung Barat
items: Dampak Inflasi terhadap Daya Beli Wisatawan dan Kinerja Industri Perhotelan dalam Perspektif Ekonomi Makro
items: Analisis Penerapan Software Accurate dalam Meningkatkan Efektivitas Sistem Informasi Akuntansi pada Perusahaan Konstruksi
items: Pengaruh Profitabilitas, Leverage dan Kualitas Audit Terhadap Penghindaran Pajak
items: Konsep Rasionalitas Islam dan Rasionalitas Etika dalam Ekonomi Islam
items: Analisis Efikasi Manajemen Pengetahuan dan Program Mental Health Terhadap Kinerja Karyawan Melalui Resiliensi Serta Retensi Karyawan
items: Pengaruh Penggunaan Mobile Banking terhadap Efektivitas Transaksi Pembayaran EPT pada Mahasiswa Universitas Muhammadiyah Gresik
items: Analisis Persepsi Pedagang Pasca Revitalisasi Pasar Inpres Waiwerang Kecamatan Adonara Timur Kabupaten Flores Timur
items: Analisis Dampak Pembangunan PLTU Ropa dalam Perspektif Pembangunan Berkelanjutan di Kecamatan Maurole Kabupaten Ende
items: Patient Flow Management: The Association Between Hospital Capacity, Staffing Levels, and Patient Safety Outcomes
items: Analisis Disiplin Kerja terhadap Prestasi Kerja dan Dampak terhadap Promosi Jabatan Karyawan di PTPN 4 Panai Jaya Sei Rakyat
items: Pengaruh Pengungkapan ESG terhadap Return Saham Pada Perusahaan yang Terdaftar di IDX ESG Leader Periode 2022-2024
items: Dampak Fluktuasi Harga Jagung Nasional terhadap Pendapatan Petani di Provinsi Gorontalo
items: Implementasi Kebijakan Mal Pelayanan Publik pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu di Kabupaten Timor Tengah Selatan
items: Pengaruh Foreign Direct Invesment dan Investasi Swasta Domestik terhadap Pertumbuhan Ekonomi
items: Pengaruh Akuntabilitas, Transparansi, dan Partisipasi Masyarakat terhadap Kinerja Pengelolaan Dana Desa
items: Pengaruh Content Marketing dan Electronic Word of Mouth terhadap Impulsive Buying Pengguna Tiktok Shop Mahasiswa Kota Denpasar dengan Brand Trust sebagai Variabel Mediasi
items: Pengaruh Algoritma Tiktok terhadap Pembelian Impulsif Generasi Z di Kabupaten Gianyar dengan Fear of Missing Out (FOMO) sebagai Variabel Mediasi
items: Pengaruh Risiko Pasar dan Risiko Likuiditas terhadap Return Saham IDX30 di Bursa Efek Indonesia
items: Peran Pemerintah Desa dalam Pemberdayaan Kelompok Tenun Songke pada Kelompok Tenun Dahlia di Desa Wae Mose Kecamatan Lembor Selatan Kabupaten Manggarai Barat
items: Efektivitas Program Pemerintah Desa dalam Menurunkan Angka Stunting di Desa Soba Kecamatan Amarasi Barat Kabupaten Kupang
items: Kepemimpinan Camat terhadap E-Sukma dan E-Sakip dalam Terwujudnya Kinerja Birokrasi Efektif dan Akuntabel
items: Pengaruh Current Ratio, Debt to Equity Ratio, dan Net Profit Margin terhadap Harga Saham pada Perusahaan Teknologi yang Terdaftar di BEI
items: Pengaruh Kecerdasan Emosional Serta Dukungan Sosial terhadap Kesiapan Kerja Siswa Kelas XII Smk Negeri 3 Singaraja
items: Peran Sistem Pencatatan Keuangan dan Pengendalian Internal Kas dalam Mencapai Efisiensi Pengelolaan Keuangan
items: Hubungan Digital Marketing dan Pemahaman Etika Bisnis Islam dengan Minat Berwirausaha Generasi Z di Kelurahan Harjosari II Kecamatan Medan Amplas
items: Pengaruh Earning Per Share, Dividend Payout Ratio, dan Price Earning Ratio terhadap Harga Saham Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia
items: Pengaruh Green accounting dan Firm Size terhadap Kinerja Keuangan dengan Good Corporate Governance sebagai Variabel Moderasi
items: Pengaruh Semangat, Pelayanan dan Efektivitas Kerja terhadap Kinerja Karyawan di Minimarket dan Swalayan Kota Solok
items: Pengaruh Hal Audit Utama terhadap Risiko Financial Distress dengan Manajemen Risiko Menjadi Variabel Moderasi
items: Pengaruh Leverage, Debt Default, dan Opini Audit Tahun Sebelumnya terhadap Audit Going concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2023
items: Pengaruh Perencanaan Anggaran, Kualitas Pelaksanaan Anggaran, Akuntabilitas Publik dan Kompetensi SDM terhadap Penyerapan Anggaran Badan Layanan Umum Daerah pada Puskesmas di Kabupaten Demak
items: Transformasi Manajemen Organisasi Gereja: Mengatasi Hambatan Komunikasi dan Profesionalisme Administrasi di Era Digital
items: Penerapan Gaya Kepemimpinan Lurah dalam Mengelola Pemerintahan Kelurahan Parupuk Tabing Kecamatan Koto Tangah Kota Padang
items: Pengaruh Operating Capacity Leverage dan Sales Growth terhadap Financial Distress Perusahaan Sektor Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021 2023
items: Analisis Pengaruh Net Profit Margin, Total Asset Turnover dan Current Ratio terhadap Return on Assets (ROA) PT. Argo Pantes Tbk (ARGO) pada 2018-2025
items: Strategi Bersaing Pedagang Pakaian Muslim dalam Marketplace Halal
items: Perilaku Konsumen Terhadap Keputusan Pembelian Online pada Platform E-commerce
items: Analisis Dampak Program Pemutihan Pajak Kendaraan Bermotor terhadap Kualitas Penerimaan Daerah Kabupaten Jember
items: Model Strategi Pengembangan Usaha CV Bobby Racing Shop Berbasis Digital Marketing dalam Menghadapi Persaingan Pasar
items: Pengaruh Literasi Keuangan, Inklusi Keuangan, Financial Technology (Fintech), dan Kontrol Diri Terhadap Perilaku Keuangan Mahasiswa Pengguna Paylater di Universitas Mataram
items: Pengaruh Literasi Keuangan dan Inklusi Keuangan Terhadap Minat Investasi Melalui Kepercayaan Investasi Sebagai Variabel Mediasi pada Pegawai Gabungan Dinas Mall Pelayanan Publik Bulukumba
items: Analisis Perbandingan Model Zmijewski dan Model Altman Z-Score dalam Memprediksi Financial Distress pada Perusahaan di Sub Sektor Restoran, Hotel, dan Pariwisata yang Terdaftar di Bursa Efek Indonesia
items: Pengaruh Green Innovation dan Green Investment terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi
items: Pengaruh Pengungkapan Emisi Karbon, Good Corporate Governance dan Ukuran Perusahaan terhadap Nilai Perusahaan
items: Pengaruh Green Banking, Penyaluran Kredit dan Kecukupan Modal terhadap Kinerja Keuangan
items: Pengaruh Struktur Modal, Non-Performing Loan (NPL), dan Produk Domestik Bruto terhadap Pertumbuhan Kredit pada Bank Konvensional di Bursa Efek Indonesia

Peran Sektor Pertanian dalam Meningkatkan Kemajuan Pertumbuhan Ekonomi di Wilayah Kabupaten Lampung Barat
type: item
description: 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.
creator: Tia Hidayah
creator: Pani Emilia Amanda
creator: Anggun Dwi A
creator: M.Yusuf Bahtiar
rights: Copyright (c) 2026 Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-08
publication date: 2026-04-08
volume: 5
number: 2
starting page: 01
ending page: 06
doi: 10.30640/inisiatif.v5i2.5986

Dampak Inflasi terhadap Daya Beli Wisatawan dan Kinerja Industri Perhotelan dalam Perspektif Ekonomi Makro
type: item
description: 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.
creator: Windi Firdaus
creator: Noval Febriansyah
creator: Abdul Azis Alhalim
creator: M. Yusuf Bahtiar
rights: Copyright (c) 2026 Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-13
publication date: 2026-04-13
volume: 5
number: 2
starting page: 07
ending page: 16
doi: 10.30640/inisiatif.v5i2.6001

Analisis Penerapan Software Accurate dalam Meningkatkan Efektivitas Sistem Informasi Akuntansi pada Perusahaan Konstruksi
type: item
description: 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.
creator: Rizqi Amanda Azzahra
creator: Mumpuni Wahyudiarti Sitoresmi
rights: Copyright (c) 2026 Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-13
publication date: 2026-04-13
volume: 5
number: 2
starting page: 17
ending page: 26
doi: 10.30640/inisiatif.v5i2.6022

Pengaruh Profitabilitas, Leverage dan Kualitas Audit Terhadap Penghindaran Pajak
type: item
description: 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.
creator: Simon Lois Pernando Sihombing
creator: Melan Sinaga
rights: Copyright (c) 2026 Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-13
publication date: 2026-04-13
volume: 5
number: 2
starting page: 27
ending page: 48
doi: 10.30640/inisiatif.v5i2.6032

Konsep Rasionalitas Islam dan Rasionalitas Etika dalam Ekonomi Islam
type: item
description: Islamic economic ethics refers to the gap between ideal behavior, or what ought to be practiced, and the actual behavior that occurs in reality when individuals do not act in accordance with those ethical principles. In the context of increasingly modern societal developments, contemporary Muslim economic ethical thought becomes highly relevant. One of the prominent scholars in this field is Monzer Kahf, whose ideas can be connected to the epistemology of Islamic economics and its concept of rationality. This study aims to examine whether the existing concepts of Islamic economic ethics are consistent with real practices and activities occurring in society, along with the rational considerations behind them. The findings indicate that the rigidity of the rationality concept within the Neoclassical school cannot be ignored. The behavior of economic actors should not merely be viewed as repetitive and quantifiable actions, but rather as part of a broader social system. In the framework of Islamic rationality, economic behavior is also closely related to the position of humans as servants of Allah, which gives economic activities a spiritual dimension.
creator: Nabila Faiq
creator: Intan Dewi Khoyimah
creator: Mega Chintya Andri
rights: Copyright (c) 2026 Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-15
publication date: 2026-04-15
volume: 5
number: 2
starting page: 49
ending page: 56
doi: 10.30640/inisiatif.v5i2.6031

Analisis Efikasi Manajemen Pengetahuan dan Program Mental Health Terhadap Kinerja Karyawan Melalui Resiliensi Serta Retensi Karyawan
type: item
description: The development of a competitive work environment requires organizations to adapt to workforce characteristics, especially in the management of knowledge management and employee mental health. This study aims to analyze the effect of knowledge management efficacy and mental health programs on employee performance through employee retention as a mediating variable. The research method uses a quantitative approach with a Likert scale, involving 101 valid data from a total of 111 samples collected. The results of the regression analysis show that this model has an R2 value of 0.744, which means that the independent variables are able to explain 74.4% of the variation in employee performance. Partially, only mental health programs are proven to have a statistically significant effect on employee performance with a significance value of 0.000. In contrast, knowledge management efficacy and employee retention do not show a significant effect in this model, where retention fails to carry out its role as a mediating variable. The implications of this study emphasize the importance of companies to prioritize mental well-being programs to improve overall organizational productivity.
creator: Adam Sasando
rights: Copyright (c) 2026 Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-21
publication date: 2026-04-21
volume: 5
number: 2
starting page: 57
ending page: 69
doi: 10.30640/inisiatif.v5i2.6056

Pengaruh Penggunaan Mobile Banking terhadap Efektivitas Transaksi Pembayaran EPT pada Mahasiswa Universitas Muhammadiyah Gresik
type: item
description: The rapid advancement of information technology has triggered significant transformations in financial transaction systems, particularly through the implementation of mobile banking as a digital platform that facilitates various payment processes. This study aims to analyze the impact of mobile banking usage on the effectiveness of English Proficiency Test (EPT) payment transactions among students at Universitas Muhammadiyah Gresik. A quantitative research design was employed using a survey method, involving 120 respondents selected via purposive sampling specifically, students who have conducted EPT payments through mobile banking. Data collection was performed using a questionnaire with a five-point Likert scale, measuring ease of use, transaction speed, and security as independent variables, and transaction effectiveness as the dependent variable. Data analysis utilized SPSS, encompassing validity and reliability tests, t-tests, and coefficient of determination. The results indicate that all questionnaire items are valid and reliable. The t-test confirms the positive and significant influence of ease of use, speed, and security on transaction effectiveness. The coefficient of determination value (R²) of 0.890 means that 89% of the variation in transaction effectiveness is explained by these three variables, while the remaining 11% stems from other factors outside this study. Among these variables, security emerges as the most dominant factor influencing transaction effectiveness. These findings underscore the crucial role of user trust in the system for mobile banking adoption. Thus, mobile banking proves effective in enhancing the efficiency, speed, and accuracy of EPT payment transactions in the higher education environment.
creator: Alifia Anggraini
creator: Syaiful Syaiful
rights: Copyright (c) 2026 Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-24
publication date: 2026-04-24
volume: 5
number: 2
starting page: 70
ending page: 81
doi: 10.30640/inisiatif.v5i2.6104

Analisis Persepsi Pedagang Pasca Revitalisasi Pasar Inpres Waiwerang Kecamatan Adonara Timur Kabupaten Flores Timur
type: item
description: This study aims to analyze traders’ perceptions of the revitalization of Waiwerang Inpres Market in Adonara Timur District, East Flores Regency. The research is grounded in the phenomenon of traditional and modern market dualism in developing countries, where traditional markets face challenges such as declining consumer interest, limited infrastructure, and competition with modern retail systems. A qualitative descriptive approach was employed to obtain an in-depth understanding of traders’ perceptions. Data were collected through in-depth interviews, observations, and documentation, involving purposively selected informants including government officials, market managers, traders, and buyers. Data were analyzed using the interactive model of Miles and Huberman, consisting of data collection, reduction, presentation, and conclusion drawing. The findings indicate that the revitalization program has not been optimally utilized. Traders’ perceptions tend to be negative due to the mismatch between provided facilities and actual needs, particularly regarding limited stall space, poor ventilation, and inadequate supporting facilities. Internal factors such as experience and expectations, as well as external factors including environmental conditions and limited participation in planning, significantly influence these perceptions. Furthermore, weak management, maintenance, and spatial arrangement contribute to traders’ reluctance to occupy the new building.
creator: Stefania Erika Ratu Loli
creator: Melkisedek N. B. C. Neolaka
creator: Made N. D. Andayana
creator: Dumanita Tamba
rights: Copyright (c) 2026 Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-24
publication date: 2026-04-24
volume: 5
number: 2
starting page: 82
ending page: 89
doi: 10.30640/inisiatif.v5i2.6099

Analisis Dampak Pembangunan PLTU Ropa dalam Perspektif Pembangunan Berkelanjutan di Kecamatan Maurole Kabupaten Ende
type: item
description: This research employs a qualitative approach with a phenomenological design. Data were collected through interviews, observations, and documentation using purposive sampling involving 13 informants, including government officials, traditional leaders, PLTU management, and local communities. Data analysis was conducted using the interactive model of Miles and Huberman, with validity ensured through triangulation and credibility testing. The findings reveal that the Ropa PLTU development has a dual economic impact, increasing income and creating new business opportunities while simultaneously reducing income in traditional sectors such as agriculture and fisheries due to environmental degradation. Socially, the development has led to changes in social interaction patterns, improving quality of life but also generating social exclusivity and inequality in employment opportunities. Environmentally, the impacts are significant, including air pollution, marine ecosystem degradation, and road infrastructure damage. Overall, the development of Ropa PLTU has not fully achieved sustainable development principles, as it fails to balance economic, social, and environmental dimensions effectively.
creator: Selvia Katharina Ngura Bhia
creator: Alfred Omri Ena Mau
creator: Ardy Yosafat Pandie
creator: Mariayani O. Rene
rights: Copyright (c) 2026 Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-24
publication date: 2026-04-24
volume: 5
number: 2
starting page: 90
ending page: 97
doi: 10.30640/inisiatif.v5i2.6100

Patient Flow Management: The Association Between Hospital Capacity, Staffing Levels, and Patient Safety Outcomes
type: item
description: Efficient patient flow management is a critical pillar of hospital operations that directly impacts service quality and safety. This study aims to analyze the relationship between hospital capacity and staffing levels in influencing patient safety outcomes at Sari Asih Karawaci Hospital. A quantitative analytical observational method with a cross-sectional design was employed. Data were gathered from 221 medical staff respondents (nurses and physicians) selected through purposive sampling. Descriptive analysis, classical assumption tests, and multiple linear regression were utilized to examine the data. The findings revealed that both hospital capacity and staffing levels have a positive and significant effect on patient safety outcomes, both partially and simultaneously. Specifically, the model explained 60.7% of the variance in patient safety outcomes (R² = 0.607), with staffing levels emerging as the most dominant predictor (Beta = 0.769). The study highlights that high operational pressure, indicated by 70.6% of staff working overtime, coupled with bed occupancy strains, creates systemic risks. These results suggest that while physical infrastructure provides the necessary foundation, adequate staffing is the primary defense against medical errors. The implication of this research is the urgent need for a holistic management approach that integrates bed management optimization and acuity-based staffing policies to maintain operational flexibility and clinical vigilance. Future research should explore additional organizational and technological factors to further enhance the patient safety framework.
creator: Carolyn Grace Donlon
creator: Dhea Tamara
creator: Tandra Dhofwatul Aisy
rights: Copyright (c) 2026 Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-27
publication date: 2026-04-27
volume: 5
number: 2
starting page: 98
ending page: 108
doi: 10.30640/inisiatif.v5i2.6122

Analisis Disiplin Kerja terhadap Prestasi Kerja dan Dampak terhadap Promosi Jabatan Karyawan di PTPN 4 Panai Jaya Sei Rakyat
type: item
description: At PTPN 4 Panai Jaya Sei Rakyat, job promotions continue to face challenges related to the gap between employee work performance and equal levels of discipline. This study aims to examine the partial and simultaneous impact of work performance and discipline on employee promotions. A questionnaire was administered to 78 respondents selected from a population of 360 employees using a basic random sampling procedure as part of the quantitative research methodology. Multiple linear regression tests were used in the SPSS application to process and analyze the obtained data. The study showed that job promotions were significantly influenced by work discipline and overall performance by 52.3%. Partially, work discipline and work performance variables were also proven to have a positive and significant effect on employee promotion. The study's conclusion confirms that promotion policies are highly determined by the level of discipline and work results achieved. Company management is advised to tighten discipline and implement objective performance assessments so that promotion competitions are fair and in accordance with procedures.
creator: Roni Meliando Ambarita
creator: M. Irwansyah Hasibuan
creator: Muhammad Ali Al Ihsan
rights: Copyright (c) 2026 Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-29
publication date: 2026-04-29
volume: 5
number: 2
starting page: 109
ending page: 126
doi: 10.30640/inisiatif.v5i2.6126

Pengaruh Pengungkapan ESG terhadap Return Saham Pada Perusahaan yang Terdaftar di IDX ESG Leader Periode 2022-2024
type: item
description: The objective of this research is to identify the influence of ESG disclosure on the stock returns of companies listed on the IDX ESG Leaders with the proxies of environmental, social, and governance disclosures according to the signaling theory. In this case, secondary data was used, harvested from the sustainability and annual reports of the companies during the 2022-2024 period, obtained from both IDX and the companies’ websites. Using purposive sampling, 20 companies were selected, resulting in 60 data points. The analysis was performed through multiple linear regression in EViews 12. This study finds that social disclosure does not positively influence stock returns, while environmental and governance disclosure have No. eff4ect on the stock returns. These findings can be used by company managers in their effort of disclosing their ESG practices for higher stakeholder trust, as reflected by the company’s stock return.
creator: Michael Alano Castorius
creator: Muhammad Dimar Alam
rights: Copyright (c) 2026 Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 5
number: 2
starting page: 127
ending page: 146
doi: 10.30640/inisiatif.v5i2.6148

Dampak Fluktuasi Harga Jagung Nasional terhadap Pendapatan Petani di Provinsi Gorontalo
type: item
description: This study aims to analyze the impact of fluctuations in national corn prices on farmer incomes in Gorontalo Province using a qualitative approach based on literature. Data were analyzed from various secondary sources, such as publications from the Central Statistics Agency (BPS), price policy documents from the National Food Agency, Bulog absorption reports, and academic literature related to corn price volatility. The data indicate that national corn production in 2025 will reach 16.55 million tons, while the government has set a Government Purchase Price (HPP) of IDR 5,500/kg to protect farmers from price declines. However, literature and policy documents indicate that the implementation of the HPP has not been fully effective in the field due to limited distribution access, moisture content requirements, and farmers' dependence on middlemen. The results indicate that Gorontalo farmers' incomes are significantly influenced by national price fluctuations, primarily due to the inelasticity of corn supply and the tendency of the local market structure to be oligopsony. Price fluctuations cause unstabl e profit margins and impact farmers' production decisions. This study emphasizes the need for strengthening farmer institutions, fairer marketing access, and more effective price stabilization policies.
creator: Nazmi Adila Mokodongan
creator: Abdul Latif
rights: Copyright (c) 2026 Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 5
number: 2
starting page: 147
ending page: 156
doi: 10.30640/inisiatif.v5i2.6139

Implementasi Kebijakan Mal Pelayanan Publik pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu di Kabupaten Timor Tengah Selatan
type: item
description: This study aims to analyze the implementation of the Public Service Mall (MPP) policy at the Investment and One-Stop Integrated Service Office (DPMPTSP) in South Central Timor Regency. The research employs a qualitative descriptive approach using the policy implementation model of George C. Edwards III, which emphasizes four key variables: communication, resources, disposition, and bureaucratic structure. Data were collected through observation, in-depth interviews, and documentation, and analyzed using the interactive model of Miles and Huberman, including data reduction, data display, and conclusion drawing. The findings indicate that the implementation of the MPP policy has been carried out and reflects the local government's commitment to improving public service quality. From the communication aspect, policy transmission has been conducted hierarchically; however, clarity and public understanding remain limited. In terms of resources, constraints in human resources, budget allocation, and infrastructure, including information technology and digital literacy, hinder optimal implementation. The disposition of implementers shows a generally positive attitude, reflected in their responsiveness and commitment to service delivery, although technical limitations persist. Meanwhile, the bureaucratic structure, including standard operating procedures (SOP) and inter-agency coordination mechanisms, has been established but requires further optimization due to organizational fragmentation. In conclusion, the effectiveness of MPP policy implementation depends on the integration of communication, adequate resources, supportive disposition, and adaptive bureaucratic structures. Strengthening these aspects is essential to enhance public service quality and ensure sustainable policy implementation.
creator: Angtryane Toh
creator: Wiliam Djani
creator: Jim Briand Kolianan
creator: Petrus Kase
rights: Copyright (c) 2026 Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-01
publication date: 2026-05-01
volume: 5
number: 2
starting page: 157
ending page: 165
doi: 10.30640/inisiatif.v5i2.6158

Pengaruh Foreign Direct Invesment dan Investasi Swasta Domestik terhadap Pertumbuhan Ekonomi
type: item
description: This study aims to analyze the influence of Foreign Direct Investment (FDI) and domestic private investment on economic growth in Indonesia. The study uses time series data published by the Central Statistics Agency (BPS) covering the period 2007 to 2023. A quantitative approach is applied using a multiple linear regression model to examine the relationship between variables. The findings show that, partially, FDI has a positive but not statistically significant effect on economic growth. In contrast, domestic private investment has a positive and significant effect, indicating its stronger role in driving economic performance. Simultaneously, both FDI and domestic private investment significantly affect economic growth. The coefficient of determination (R²) of 0.715 indicates that 71.5% of economic growth variation is explained by the model, while 28.5% is influenced by other variables outside the study. These findings highlight the need to strengthen domestic investment capacity while maintaining the attractiveness of foreign investment. Policy alignment between both investment sources is essential to support stable and sustainable economic growth in Indonesia.
creator: Natalia Guru Singa
creator: Asnidar Asnidar
creator: Yani Rizal
rights: Copyright (c) 2026 Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-02
publication date: 2026-05-02
volume: 5
number: 2
starting page: 166
ending page: 175
doi: 10.30640/inisiatif.v5i2.6180

Pengaruh Akuntabilitas, Transparansi, dan Partisipasi Masyarakat terhadap Kinerja Pengelolaan Dana Desa
type: item
description: This research is motivated by the lack of optimal application of good governance principles in village fund management, so that it has the potential to affect the performance of village fund management. Therefore, this study aims to analyze the influence of accountability, transparency, and community participation on the performance of village fund management in villages in Balik Bukit District, West Lampung Regency. This study uses a quantitative approach with data collection techniques through sending questionnaires to village officials. Furthermore, the data was analyzed using multiple linear regression supported by validity tests, reliability tests, and classical assumption tests. The results of the study show that accountability has a positive and significant effect on the performance of village fund management, while transparency and community participation have a positive but insignificant effect. In addition, simultaneously these three variables affect the performance of village fund management. Based on these results, it can be concluded that the performance of village fund management is more influenced by accountability, while transparency and community participation have not been able to have a significant influence.
creator: Kristianus Bobii
creator: Lego Waspodo
rights: Copyright (c) 2026 Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 5
number: 2
starting page: 176
ending page: 192
doi: 10.30640/inisiatif.v5i2.6163

Pengaruh Content Marketing dan Electronic Word of Mouth terhadap Impulsive Buying Pengguna Tiktok Shop Mahasiswa Kota Denpasar dengan Brand Trust sebagai Variabel Mediasi
type: item
description: This study aims to analyze the effect of Content Marketing and Electronic Word of Mouth (e-WOM) on Impulsive Buying behavior of TikTok Shop users among students in Denpasar City, with Brand Trust as a mediating variable. This research employs a quantitative approach by distributing questionnaires to 180 respondents who are TikTok Shop users. The sampling technique used is purposive sampling, in which respondents are selected based on specific criteria, such as having made purchases through TikTok Shop. The data analysis technique used is Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with the assistance of SmartPLS version 4.0 software. The results show that Content Marketing and Electronic Word of Mouth (e-WOM) have a positive and significant effect on Impulsive Buying as well as Brand Trust. Furthermore, Brand Trust has a positive and significant effect on Impulsive Buying. The mediation test results indicate that Brand Trust partially mediates the effect of Content Marketing and Electronic Word of Mouth (e-WOM) on Impulsive Buying. These findings confirm that digital marketing strategies through engaging content and positive consumer reviews can enhance Brand Trust, which ultimately encourages Impulsive Buying behavior. Therefore, business practitioners are advised to improve the quality of marketing content and effectively manage consumer reviews to strengthen Brand Trust and increase consumer purchasing behavior on TikTok Shop.
creator: Ni Komang Yeni Helpani
creator: Komang Widhya Sedana Putra P
rights: Copyright (c) 2026 Ni Komang Yeni Helpani, Komang Widhya Sedana Putra P https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 5
number: 2
starting page: 193
ending page: 214
doi: 10.30640/inisiatif.v5i2.6186

Pengaruh Algoritma Tiktok terhadap Pembelian Impulsif Generasi Z di Kabupaten Gianyar dengan Fear of Missing Out (FOMO) sebagai Variabel Mediasi
type: item
description: This study aims to analyze the effect of the TikTok Algorithm on impulsive buying among Generation Z in Gianyar Regency, with Fear of Missing Out (FOMO) as a mediating variable. The research method used is quantitative through the distribution of questionnaires to 150 respondents who are TikTok users from Generation Z in Gianyar Regency. The data were analyzed using Structural Equation Modeling (SEM) with the assistance of SmartPLS version 4.0 to examine both direct and indirect effects among variables. The results show that the TikTok Algorithm has a positive and significant effect on impulsive buying, the TikTok Algorithm also has a positive and significant effect on Fear of Missing Out (FOMO), and Fear of Missing Out (FOMO) has a positive and significant effect on impulsive buying. In addition, the FOMO variable is able to mediate the effect of the TikTok Algorithm on impulsive buying significantly. These findings highlight the important role of the TikTok Algorithm in shaping the consumption behavior of Generation Z, particularly in encouraging impulsive buying through the psychological factor of FOMO. Therefore, it is recommended that business actors utilize the TikTok Algorithm by creating content that is engaging, relevant, and aligned with current trends in order to increase user engagement and encourage impulsive buying behavior.
creator: Ni Putu Feby Artini
creator: Komang Widhya Sedana Putra P
rights: Copyright (c) 2026 Ni Putu Feby Artini, Komang Widhya Sedana Putra P https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 5
number: 2
starting page: 215
ending page: 234
doi: 10.30640/inisiatif.v5i2.6185

Pengaruh Risiko Pasar dan Risiko Likuiditas terhadap Return Saham IDX30 di Bursa Efek Indonesia
type: item
description: This study aims to analyze the effect of market risk and liquidity risk on stock returns in companies listed on the IDX30 index on the Indonesia Stock Exchange during the 2020–2024 period. The independent variables in this study are market risk, proxied by stock beta, and liquidity risk, proxied by the turnover ratio, while the dependent variable is stock returns. This study uses a causal quantitative approach with secondary data obtained from financial statements, stock price data, and stock trading volume. The research sample was determined using a purposive sampling technique and obtained 150 observational data. The analytical method used is multiple linear regression analysis with the help of SPSS. Prior to conducting the regression analysis, classical assumption tests were conducted, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests to ensure model feasibility. The results show that market risk partially has a positive and significant effect on stock returns, while liquidity risk has no significant effect on stock returns. Simultaneously, market risk and liquidity risk have a significant effect on stock returns. The coefficient of determination indicates that the independent variables' ability to explain stock returns is relatively small, suggesting that other factors outside the model may still influence stock returns. Based on the study's findings, it is recommended that future researchers add other variables, such as macroeconomic factors and company performance, to provide more comprehensive results.
creator: I Made Suryawan Meranggi
creator: Fridayana Yudiaatmaja
creator: I Nengah Suarmanayasa
rights: Copyright (c) 2026 I Made Suryawan Meranggi, Fridayana Yudiaatmaja, I Nengah Suarmanayasa https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 5
number: 2
starting page: 235
ending page: 251
doi: 10.30640/inisiatif.v5i2.6182

Peran Pemerintah Desa dalam Pemberdayaan Kelompok Tenun Songke pada Kelompok Tenun Dahlia di Desa Wae Mose Kecamatan Lembor Selatan Kabupaten Manggarai Barat
type: item
description: Abstract This study aims to describe and analyze the role of the village government in empowering the Songke weaving group, specifically the Dahlia Weaving Group in Wae Mose Village, Lembor Selatan District, West Manggarai Regency. This research employs a qualitative approach using a case study method. Data were collected through interviews, observations, and documentation, and were analyzed descriptively. The results show that the role of the village government in empowering the weaving group has not been optimal. As a regulator, the village government has not established village regulations or issued official decrees to support the group’s legal status. As a dynamizer, the government’s efforts to motivate and encourage community participation, especially among the younger generation, remain low. As a facilitator, support in the form of capital, training, and provision of raw materials is absent. Meanwhile, as a catalyst, the village government has not assisted in building partnerships or expanding market networks. These conditions have resulted in limited business development, low production capacity, and suboptimal utilization of the creative economic potential of Songke weaving. Therefore, strengthening the role of the village government is necessary through clear policies, capacity building, provision of facilities, and development of partnership networks to support business sustainability and improve community welfare.
creator: Mexolinus Suwandi
creator: Marthina Raga Lay
creator: Adriana Rodina Fallo
creator: Yani Handani Seran
rights: Copyright (c) 2026 Mexolinus Suwandi, Marthina Raga Lay, Adriana Rodina Fallo, Yani Handani Seran https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 5
number: 2
starting page: 252
ending page: 261
doi: 10.30640/inisiatif.v5i2.6213

Efektivitas Program Pemerintah Desa dalam Menurunkan Angka Stunting di Desa Soba Kecamatan Amarasi Barat Kabupaten Kupang
type: item
description: This study aims to analyze the effectiveness of the village government program in reducing stunting rates in Soba Village, Amarasi Barat District, Kupang Regency. The research employed a descriptive qualitative approach using the CIPP (Context, Input, Process, Product) evaluation model developed by Stufflebeam, with a focus on input components, including budget, human resources, infrastructure, and policy. Data were collected through interviews, observations, and documentation involving 17 informants selected through purposive sampling. The results indicate that the stunting reduction program has been implemented and supported by village funding of approximately IDR 35,000,000 annually, as well as integration into village planning documents. However, its effectiveness remains suboptimal due to limited budget allocation for monitoring, insufficient and unevenly skilled human resources, inadequate infrastructure conditions, and constraints in coordination and reporting systems. These limitations contribute to the fluctuation of stunting prevalence in the village. Therefore, strengthening program implementation through improved budget management, capacity building of human resources, infrastructure enhancement, and integrated coordination is essential to achieve sustainable stunting reduction outcomes.
creator: Rinel Rosina Tobe
creator: Cataryn V. Adam
creator: Jim Briand Kolianan
creator: Dumanita Tamba
rights: Copyright (c) 2026 Rinel Rosina Tobe, Cataryn V. Adam, Jim Briand Kolianan, Dumanita Tamba https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 5
number: 2
starting page: 262
ending page: 272
doi: 10.30640/inisiatif.v5i2.6211

Kepemimpinan Camat terhadap E-Sukma dan E-Sakip dalam Terwujudnya Kinerja Birokrasi Efektif dan Akuntabel
type: item
description: Regional development is carried out as a means to improve the quality of life of the community with the support of effective and accountable public services. Bugul Kidul District has a strategic role in realizing digital-based governance through E-SUKMA and E-SAKIP, so this research is focused on analyzing the role of sub-district leadership in following up on the results of E-SUKMA and E-SAKIP based on the theory of policy implementation of George Edward III. This study aims to analyze the role of sub-district leadership in achieving the E-SUKMA and E-SAKIP targets in realizing effective and accountable bureaucratic performance in Bugul Kidul District, Pasuruan City. This study uses a qualitative method with a case study approach conducted through data collection in the form of interviews, direct observations, and document tracing. Referring to Government Regulation No. 17 of 2018 concerning Districts, Ministerial Regulation of PANRB Number 14 of 2017 concerning Public Services, Ministerial Regulation of PANRB Number 88 of 2021 concerning SAKIP, and the theory of policy implementation of George Edward III. From the results of the research conducted, it can be concluded that the leadership of the Bugul Kidul Sub-district has encouraged the achievement of the E-SUKMA and E-SAKIP targets administratively and supports the realization of effective and accountable bureaucratic performance, but the use of survey results and performance evaluation as a basis for continuous improvement and strategic decision-making still needs to be optimized.
creator: Anissatul Faiza
creator: Bambang Sutikno
creator: Eni Erwantiningsih
rights: Copyright (c) 2026 Anissatul Faiza, Bambang Sutikno, Eni Erwantiningsih https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 5
number: 2
starting page: 273
ending page: 280
doi: 10.30640/inisiatif.v5i2.6209

Pengaruh Current Ratio, Debt to Equity Ratio, dan Net Profit Margin terhadap Harga Saham pada Perusahaan Teknologi yang Terdaftar di BEI
type: item
description: This study aims to determine the Current Ratio, Debt to Equity Ratio, and Net Profit Margin simultaneously and partially affect the Share Price of Technology Companies Listed on the IDX. The type of research is quantitative research that is descriptive. Data analysis in the study used multiple linear regression analysis model using SPSS for windows version 25 software. Based on the results of the F test, it shows that together with the variables Current Ratio, Debt to Equity Ratio, and Net Profit Margin have a significant effect on the stock price with a significance of 0.000 (0,000 < 0,05) and the value of Fcal > Ftable (29,873 > 2,87). The results of the t-test are known that the results of the Current Ratio are obtained with a value of -tcal (-2,682) < -ttable (-2,02809) and a significance value of 0,011 < 0,05, meaning that the Current Ratio has a negative and significant effect on the stock price. The Debt to Equity Ratio shows a value of tcal (0,104) < ttable (2,02809) and a significance value of 0,918 > 0,05, meaning that the Debt to Equity Ratio has no effect and is not significant on the stock price. Net Profit Margin shows a calculated value tcal (9,163) > ttable (2,02809) and a significance value of 0,000 < 0,05, meaning that Net Profit Margin has a positive and significant effect on the stock price. The results of the determination coefficient (R2) test show the value of R Square or correlation coefficient of 0,713, meaning that the influence of independent variables on dependent variables is good resulting in a coefficient of > 50%.
creator: Muhammad Rivantino
creator: Nisfu Fhitri
rights: Copyright (c) 2026 Muhammad Rivantino, Nisfu Fhitri https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-07
publication date: 2026-05-07
volume: 5
number: 2
starting page: 281
ending page: 298
doi: 10.30640/inisiatif.v5i2.6227

Pengaruh Kecerdasan Emosional Serta Dukungan Sosial terhadap Kesiapan Kerja Siswa Kelas XII Smk Negeri 3 Singaraja
type: item
description: This research is motivated by the low job readiness of vocational school graduates which is reflected in the high unemployment rate. This shows that students are not fully prepared to face the world of work. This study aims to determine the influence of emotional intelligence and social support on the work readiness of grade XII students majoring in Computer and Network Engineering (TKJ) at SMK Negeri 3 Singaraja. The study was conducted on 90 students using questionnaires as a data collection tool. The data obtained were analyzed through validity and reliability tests to ensure the quality of the instruments, as well as normality tests, multicollinearity tests, and heteroscedasticity tests to meet the analysis assumptions. Furthermore, the data were analyzed using multiple linear regression, t-test and f-test to see the influence between variables. The results showed that emotional intelligence had a positive and significant effect on job readiness, while social support did not have a significant effect. However, simultaneously the two variables affect work readiness.
creator: Chandra Wilianto
creator: Ni Made Dwi Ariani Mayasari
creator: I Nengah Suarmanayasa
rights: Copyright (c) 2026 Chandra Wilianto, Ni Made Dwi Ariani Mayasari, I Nengah Suarmanayasa https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 5
number: 2
starting page: 299
ending page: 312
doi: 10.30640/inisiatif.v5i2.6210

Peran Sistem Pencatatan Keuangan dan Pengendalian Internal Kas dalam Mencapai Efisiensi Pengelolaan Keuangan
type: item
description: Effective financial management is a critical factor in ensuring the sustainability of small businesses; however, many digital-based enterprises, particularly small-scale online shops, still face challenges in implementing systematic financial record-keeping and adequate internal cash control. Prior studies have largely examined these two aspects separately and have not explicitly addressed their integration within small online businesses using simple accounting systems, indicating a clear research gap. This study aims to analyze, in an integrative manner, the role of financial record-keeping systems and internal cash control in achieving efficient financial management at Toko Oktavia Olshop. A qualitative approach with a case study method was employed, using data collected through observation, in-depth interviews, and documentation, and analyzed through descriptive qualitative techniques. The findings reveal that the implementation of a cash-basis financial recording system, supported by general journal practices and internal cash control procedures, enhances transaction accuracy, financial transparency, and cash flow management. Nevertheless, the system remains limited as it does not accommodate accrual-based transactions and is not fully aligned with accounting standards such as SAK EMKM. The novelty of this study lies in its integrative approach, which simultaneously examines the interaction between simple financial recording systems and internal cash control within the context of small-scale online businesses, demonstrating that their integration contributes to improved efficiency, accountability, and decision-making quality. Theoretically, this study enriches the literature on digital MSME accounting practices, while practically providing recommendations for small business owners to develop more structured and adaptive financial management systems.
creator: Fitri Aenun
creator: Liris Kristina
rights: Copyright (c) 2026 Fitri Aenun, Liris Kristina https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-06
publication date: 2026-05-06
volume: 5
number: 2
starting page: 314
ending page: 334
doi: 10.30640/inisiatif.v5i2.6224

Hubungan Digital Marketing dan Pemahaman Etika Bisnis Islam dengan Minat Berwirausaha Generasi Z di Kelurahan Harjosari II Kecamatan Medan Amplas
type: item
description: This research aims to analyze the relationship berween digital marketing and the understanding of Islamic business ethics with the entrepreneurial interest of Generation Z in Harjosari II Village, Medan Amplas District. The research method used is quantitative with data collection techniques thru the distribution of questionnaires to 97 respondents who are Generation Z in Harjosari II Village, Medan Amplas District. Data analysis was conducted using SmartPLS version 4 software. The research results show that digital marketinghas a positive and significant relationship with the entrepreneurial interest of Generation Z. Understanding Islamic business ethich also has a positive and significant relationship with the entrepreneurial interest of Generation Z. Furthermore, simultaneously, digital marketing and understanding Islamic business ethics have a positive and significant relationship with the entrepreneurial interest of Generation Z. Based on the results of the coefficient of determination test, an R-square value of 0.617 was obtained, indicating that digital marketing and understanding of Islamic business ethics can explain entrepreneurial interest by 61.7%, while the remaining 38.3% is influenced by other variables outside the study. This research contributes to the government and educational institutions in designing policies and programs to encourage digital based entrepreneurial interest among the younger generation.
creator: Mirzah Ikmaliyah
creator: Arifa Pratami
creator: Parianto Parianto
rights: Copyright (c) 2026 Mirzah Ikmaliyah, Arifa Pratami, Parianto Parianto https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 5
number: 2
starting page: 335
ending page: 352
doi: 10.30640/inisiatif.v5i2.6220

Pengaruh Earning Per Share, Dividend Payout Ratio, dan Price Earning Ratio terhadap Harga Saham Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia
type: item
description: Stock price fluctuations are not random but result from complex interactions between various internal and external factors, including those that affect a country’s overall economy. The objective of this study is to examine the impact of Earnings Per Share (EPS), Dividend Payout Ratio (DPR), and Price-Earnings Ratio (PER) on stock prices. The population in this analysis consists of all companies in the energy sector listed on the Indonesia Stock Exchange (IDX) that reported their financial statements from 2022 to 2024. The research sample comprises a total of 14 companies selected using purposive sampling. The analysis employed panel data regression using Eviews version 12. The results of the study indicate that the EPS variable has a highly significant partial effect on stock prices, while the DPR and PER variables do not have a significant effect on stock prices. Furthermore, based on the simultaneous F-test, the results show that the EPS, DPR, and PER variables have a simultaneous and significant effect on stock prices.
creator: Rehan Paduko Siregar
creator: Septa Diana Nabella
creator: Dewi Permata Sari
creator: M. Tarmizi
rights: Copyright (c) 2026 Rehan Paduko Siregar, Septa Diana Nabella, Dewi Permata Sari, M. Tarmizi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 5
number: 2
starting page: 353
ending page: 368
doi: 10.30640/inisiatif.v5i2.6221

Pengaruh Green accounting dan Firm Size terhadap Kinerja Keuangan dengan Good Corporate Governance sebagai Variabel Moderasi
type: item
description: This study was conducted to analyze the influence of green accounting and firm size on financial performance through Good Corporate Governance (GCG) as a moderating variable in coal companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The coal sector contributes significantly to the national economy, but also faces sustainability demands due to its environmental impacts. This situation emphasizes the importance of implementing environmental accounting and good corporate governance to support financial performance. Financial performance is measured using Return on Assets (ROA). Green Accounting refers to the disclosure of environmental aspects in sustainability reports. Firm size is measured using the natural logarithm of total assets, while GCG is measured through institutional ownership. The approach applied in this study is quantitative, using a purposive sampling technique and obtained 35 observational data. The analysis process was carried out through multiple linear regression and Moderated Regression Analysis (MRA). The results demonstrate that green accounting has a positive and significant impact on financial performance. Firm size has a significant, but negative, effect on financial performance. Meanwhile, GCG has no significant effect on financial performance and cannot moderate the relationship between green accounting and firm size on financial performance. These findings prove that environmental accounting practices contribute to increased profitability, but the role of corporate governance as a moderating variable has not had a significant influence during the research period.
creator: Elena Sukma Putri Dewi
creator: Ma’rufatur Rodhiyah
rights: Copyright (c) 2026 Elena Sukma Putri Dewi, Ma’rufatur Rodhiyah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 5
number: 2
starting page: 369
ending page: 389
doi: 10.30640/inisiatif.v5i2.6223

Pengaruh Semangat, Pelayanan dan Efektivitas Kerja terhadap Kinerja Karyawan di Minimarket dan Swalayan Kota Solok
type: item
description: This study aims to determine the effect of Work Spirit, Service, and Work Effectiveness on Employee Performance in minimarkets and supermarkets in Solok City, with a sample of 110 respondents using a quantitative method.Based on the statistical analysis results, it can be interpreted that Work Spirit partially has a significant effect on Employee Performance. This is evidenced by the t-test result where the calculated t-value (t-count) of 2.726 is greater than the t-table value of 1.984, with a significance level of 0.008 < 0.05. Therefore, it can be concluded that Work Spirit has a significant effect on Employee Performance.Furthermore, based on the statistical analysis results, it can be concluded that Service partially does not have a significant effect on Employee Performance in minimarkets and supermarkets in Solok City. This is proven by the t-test result where the calculated t-value (t-count) of 0.706 is less than the t-table value of 1.984, with a significance level of 0.482 > 0.05. Therefore, it can be concluded that Service partially does not have a significant effect on Employee Performance.
creator: Harissa Nabila Putri
creator: Afni Yeni
creator: Ida Nirwana
rights: Copyright (c) 2026 Harissa Nabila Putri, Afni Yeni, Ida Nirwana https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 5
number: 2
starting page: 390
ending page: 398
doi: 10.30640/inisiatif.v5i2.6231

Pengaruh Hal Audit Utama terhadap Risiko Financial Distress dengan Manajemen Risiko Menjadi Variabel Moderasi
type: item
description: This study aims to analyze the effect of Key Audit Matters (KAM) on Financial Distress and to examine the role of risk management as a moderating variable in financial service sector companies listed on the Indonesia Stock Exchange (IDX) for the period from 2022 to 2023. KAM is expected to serve as a risk signal that reflects significant risks faced by companies. In contrast, risk management refers to the extent to which companies can identify and man-age risks in a systematic manner. Using a quantitative approach with purposive sampling, this study gathered 162 observations from 81 companies. Financial Distress was measured using the Grover model and analyzed through moderated regression analysis (MRA). The results indicate that KAM has a significant positive effect on Financial Distress, suggesting that the number of KAM disclosures is a reflection of the risk of corporate financial failure. However, the findings also reveal that risk management does not moderate the relationship between KAM and Financial Distress. This suggests that the KAM signal from auditors remains a strong indicator of potential Financial Distress, regardless of the level of risk management disclosure.
creator: Ignatius Loyola Galih Lintang Ardhyanta
creator: Hendi Subandi
rights: Copyright (c) 2026 Ignatius Loyola Galih Lintang Ardhyanta, Hendi Subandi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 5
number: 2
starting page: 399
ending page: 412
doi: 10.30640/inisiatif.v5i2.6329

Pengaruh Leverage, Debt Default, dan Opini Audit Tahun Sebelumnya terhadap Audit Going concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2023
type: item
description: This study is designed to evaluate the extent to which leverage, debt default, and the prior-period audit opinion contribute to the issuance of going concern audit opinions. The subjects are property and real estate firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Through purposive selection from 95 registered companies, 54 sample units with 162 observation data points were obtained. Binary logistic regression via SPSS version 27 was applied as the analytical method. Partial test findings show that neither leverage nor Debt default exerts a statistically meaningful effect on going concern audit opinions. Conversely, the prior-period audit opinion demonstrates a significant and positive contribution. In joint testing, all independent variables collectively prove relevant in shaping going concern audit opinions. The Nagelkerke R Square value of 29.1% reflects the proportion of variation in the dependent variable explained by the model, while the remaining 70.9% originates from variables not included in this study. Overall, these findings indicate that prior audit opinion plays a more dominant role compared to leverage and Debt default in influencing going concern audit decisions, while the model still suggests the presence of other external factors that may affect the outcome.
creator: Gabriel Abet Nego Hutahaean
creator: Duma Megaria Elisabeth
creator: Lamria Sagala
rights: Copyright (c) 2026 Gabriel Abet Nego Hutahaean, Duma Megaria Elisabeth, Lamria Sagala https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-11
publication date: 2026-05-11
volume: 5
number: 2
starting page: 413
ending page: 422
doi: 10.30640/inisiatif.v5i2.6240

Pengaruh Perencanaan Anggaran, Kualitas Pelaksanaan Anggaran, Akuntabilitas Publik dan Kompetensi SDM terhadap Penyerapan Anggaran Badan Layanan Umum Daerah pada Puskesmas di Kabupaten Demak
type: item
description: This study aims to analyze the influence of budget planning, the quality of budget implementation, public accountability, and human resource (HR) competence on budget absorption at the Regional Public Service Agency (BLUD) of the Puskesmas in Demak Regency. Budget absorption is an important indicator in assessing the effectiveness of public financial management, especially the health sector. Although the absorption rate of the BLUD Puskesmas budget for the 2020-2024 period is relatively high with an average of above 90%, obstacles are still found in the form of inconsistencies in planning and implementation, delays in activities, and limited human resource competencies. This study uses a quantitative approach with the type of explanatory research. The research population includes 27 units of BLUD Health Centers, with saturated sampling techniques so that the entire population is used as a sample. Data analysis was carried out using the Partial Least Squares (PLS) method. The results of the study show that the quality of budget implementation and human resource competence have a significant positive effect on budget absorption, while budget planning and public accountability do not have a significant effect. These findings indicate that the effectiveness of program implementation as well as the technical and managerial capabilities of human resources are the main factors in optimizing budget realization. The practical implications of the research emphasize the need to strengthen the implementation system, continuous training, and improve coordination between work units to support the optimization of the absorption of the BLUD Puskesmas budget.
creator: Septy Ardie Triastuti
rights: Copyright (c) 2026 Septy Ardie Triastuti https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 5
number: 2
starting page: 423
ending page: 449
doi: 10.30640/inisiatif.v5i2.6433

Transformasi Manajemen Organisasi Gereja: Mengatasi Hambatan Komunikasi dan Profesionalisme Administrasi di Era Digital
type: item
description: The transformation of church management in the digital era is often hindered by the dichotomy between spirituality and administrative professionalism. This research aims to analyze how the integration of strategic management, transformational leadership, and digital technology can overcome communication barriers and enhance church organizational effectiveness. Utilizing a descriptive qualitative method with a literature study approach (library research), this study explores various works on stewardship, conflict management, and organizational digitalization. The findings indicate that a lack of managerial understanding leads to reactive planning and overlapping coordination. However, through the implementation of transformational leadership and the use of professional instruments such as digital Standard Operating Procedures (SOP) and technology based financial transparency churches can build stronger congregational trust. In conclusion, management is not a secular aspect separate from ministry but a crucial form of sacred responsibility (stewardship) for mission sustainability. Digital transformation, coupled with organizational culture changes using the Kurt Lewin and Kotter models, is proven effective in minimizing organizational failure and fostering holistic congregational growth amidst postmodern disruption.
creator: Melki Solon
creator: Erna Iskandar
rights: Copyright (c) 2026 Melki Solon, Erna Iskandar https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 5
number: 2
starting page: 450
ending page: 465
doi: 10.30640/inisiatif.v5i2.6409

Penerapan Gaya Kepemimpinan Lurah dalam Mengelola Pemerintahan Kelurahan Parupuk Tabing Kecamatan Koto Tangah Kota Padang
type: item
description: This study aims to describe the implementation of the village head's leadership style in managing the government in Parupuk Tabing Village, Koto Tangah District, Padang City. This study uses a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. The results show that the village head plays an active role in addressing various community problems, such as waste management, handling fallen trees, and social incidents in the boarding house environment. In its implementation, the village head prioritizes coordination with the RT and RW as an extension of the government, and collaborates with Babinkamtibmas, Babinsa, and the Community Empowerment Institute (LPM). The mechanism of government programs runs from the sub-district to the village and is passed on to the community either directly or through the RT/RW. In general, the implementation of government is running well and conducive, although there are still obstacles in the form of a tendency for the community to report directly to the upper level without going through the established channels. In addition, it is necessary to increase awareness of the role of RT and RW in carrying out service functions and disseminating information. Therefore, optimizing the role of environmental officials and community participation are key to improving the quality of public services at the village level.
creator: Habib Septiawan
creator: Azzahra Nadifa
creator: Annisa Ostha Hamra
creator: Anju Khairunnisa Kalvath
creator: Fazriansyah Wibisono
creator: Muhammad Alfajri
creator: Syamsir Syamsir
rights: Copyright (c) 2026 Habib Septiawan, Azzahra Nadifa, Annisa Ostha Hamra, Anju Khairunnisa Kalvath, Fazriansyah Wibisono, Muhammad Alfajri, Syamsir Syamsir https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 5
number: 2
starting page: 466
ending page: 476
doi: 10.30640/inisiatif.v5i2.6425

Pengaruh Operating Capacity Leverage dan Sales Growth terhadap Financial Distress Perusahaan Sektor Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021 2023
type: item
description: This study aims to determine the effect of Operating Capacity, Leverage, and Sales Growth on Financial Distress in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Financial distress was measured using the Springate (S-Score) method. This study employed a quantitative approach. The data used were secondary data in the form of financial reports obtained from the official IDX website. The sampling technique employed was purposive sampling, with a sample size of 19 companies from the infrastructure sector. Data analysis was performed using multiple linear regression to determine the effect of each independent variable on financial distress. The results showed that operating capacity had a positive and significant effect on financial distress, leverage had a negative and significant effect on financial distress, sales growth does not effect on financial distress and Operating Capacity, Leverage, and Sales Growth simultaneously had a significant effect on financial distress in infrastructure sector companies listed on the IDX in 2021-2023.
creator: Sakinah Br Perangin-Angin
creator: Devi Ayu Putri Sirait
creator: Muhammad Habibie
rights: Copyright (c) 2026 Sakinah Br Perangin-Angin, Devi Ayu Putri Sirait, Muhammad Habibie https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 5
number: 2
starting page: 477
ending page: 490
doi: 10.30640/inisiatif.v5i2.6445

Analisis Pengaruh Net Profit Margin, Total Asset Turnover dan Current Ratio terhadap Return on Assets (ROA) PT. Argo Pantes Tbk (ARGO) pada 2018-2025
type: item
description: This research is motivated by the fluctuations in financial performance at PT Argo Pantes Tbk, a textile company, which requires an analysis of the factors that influence the company's profitability. This study aims to determine the effect of Net Profit Margin (NPM), Total Asset Turnover (TATO), and Current Ratio (CR) on Return on Assets (ROA) for the 2018–2025 period. The research method used is a quantitative method with a secondary data approach obtained from the company's financial statements. The data analysis technique uses multiple linear regression analysis with the help of SPSS, and classical assumption tests and hypothesis tests are also conducted. The results show that Net Profit Margin has a positive and significant effect on Return on Assets, while Total Asset Turnover and Current Ratio have a negative and partially insignificant effect. Simultaneously, the three variables do significantly influence ROA. However, the coefficient of determination value shows that the independent variable is able to explain 67.6% of the variation in ROA. Thus, Net Profit Margin is the most dominant factor in influencing company profitability. The implications of this research show the importance of improving operational efficiency to increase company profits.
creator: Widi Rajaqia
creator: Nurul Alfiana
creator: Annisa Nur Syiam
creator: Naya Arfananda
creator: Nadia Ayu Samira
creator: Fazhar Sumantri
rights: Copyright (c) 2026 Widi Rajaqia, Nurul Alfiana, Annisa Nur Syiam, Naya Arfananda, Nadia Ayu Samira, Fazhar Sumantri https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 5
number: 2
starting page: 491
ending page: 505
doi: 10.30640/inisiatif.v5i2.6443

Strategi Bersaing Pedagang Pakaian Muslim dalam Marketplace Halal
type: item
description: This study aims to examine the most appropriate competitive strategy for El Aziz Moslem Store through a SWOT analysis approach based on Islamic principles. The research employs a descriptive quantitative method, with data collected through observation, interviews, and surveys. SWOT analysis is used to identify the internal and external conditions of the business, including strengths, weaknesses, opportunities, and threats in facing competition in the Muslim clothing market.The results show that El Aziz Moslem Store has strong internal advantages, such as good product quality, attractive designs that comply with Islamic guidelines, price transparency, and services that reflect Islamic ethical values. On the other hand, market opportunities are also considerable, along with the increasing consumer awareness of high-quality and ethical Muslim products. Based on the SWOT matrix analysis, the most appropriate strategy to be implemented is the SO (Strength-Opportunity) strategy. This strategy emphasizes leveraging internal strengths to capture market opportunities while upholding the values of honesty, trustworthiness, transparency, and optimal service. The implementation of this strategy is expected to enhance competitiveness, build customer loyalty, and ensure the sustainability of the business in accordance with Islamic principles.
creator: Imel Imel
creator: Rini Elvira
rights: Copyright (c) 2026 Imel Imel, Rini Elvira https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-31
publication date: 2026-05-31
volume: 5
number: 2
starting page: 506
ending page: 531
doi: 10.30640/inisiatif.v5i2.6495

Perilaku Konsumen Terhadap Keputusan Pembelian Online pada Platform E-commerce
type: item
description: The continuous growth of digital innovation has reshaped the way people shop, moving purchasing activities from traditional offline methods to internet-based transactions through e-commerce platforms. This shift has resulted in increasingly dynamic consumer behavior when determining purchasing choices. The purpose of this study is to explore consumer behavior in relation to online buying decisions within e-commerce by examining various relevant prior studies. This research employs a qualitative descriptive literature review approach, drawing data from scholarly journals, research articles, and digital books related to the topic. The analysis process was conducted by reviewing, classifying, and comparing previous findings to identify recurring themes, common viewpoints, and contrasting results among researchers. The findings reveal that consumers’ online purchasing decisions are influenced by several important dimensions, namely psychological aspects, individual characteristics, and social influences. In most cases, consumers behave logically by assessing factors such as product usefulness, affordability, transaction safety, and service performance before deciding to buy. Nevertheless, unplanned or emotionally driven purchases may also occur, particularly when consumers are exposed to attractive promotional campaigns or price reductions.
creator: Ni Kadek Dwi Lestari
creator: Nyoman Dwika Ayu Amrita
creator: Ni Putu Kanaya Amelia Putri
creator: I Made Rhobintara Rahmat Wicaksana
creator: Ni Komang Suartini
rights: Copyright (c) 2026 Ni Kadek Dwi Lestari, Nyoman Dwika Ayu Amrita, Ni Putu Kanaya Amelia Putri, I Made Rhobintara Rahmat Wicaksana, Ni Komang Suartini https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 5
number: 2
starting page: 532
ending page: 542
doi: 10.30640/inisiatif.v5i2.6454

Analisis Dampak Program Pemutihan Pajak Kendaraan Bermotor terhadap Kualitas Penerimaan Daerah Kabupaten Jember
type: item
description: This study aims to analyze the impact of the motor vehicle tax amnesty policy on the quality of regional revenue in Jember Regency. The policy was implemented to improve taxpayer compliance and reduce Motor Vehicle Tax (PKB) arrears, which reached approximately IDR 50 billion over the last five years. These arrears have affected the optimization of Regional Original Income (PAD), making revenue improvement strategies necessary. The study employed a mixed method with a sequential explanatory design, combining quantitative and qualitative approaches. The quantitative stage analyzed PKB revenue data from 2023–2025 at Samsat Teratai Jember, while the qualitative stage involved interviews with relevant parties to support and validate the findings. Data analysis was conducted using four analytical tools: growth rate analysis, effectiveness ratio, trend analysis, and tax revenue contribution analysis. The results show that the 2024 tax amnesty program increased revenue by 6.33% compared to the previous year and achieved a very effective level of performance. However, in 2025, tax revenue declined by 39.83% due to adjustments in PKB rates based on the HKPD Law policy. Despite this decline, the tax amnesty program continued to make a significant contribution to regional revenue, particularly during the end-of-year period.
creator: Wafiq Azizah
creator: Iik Ainun Nisa
creator: Sindi Halimatus Qori’ah
creator: Mutmainnah Mutmainnah
rights: Copyright (c) 2026 Wafiq Azizah, Iik Ainun Nisa, Sindi Halimatus Qori’ah, Mutmainnah Mutmainnah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-30
publication date: 2026-05-30
volume: 5
number: 2
starting page: 543
ending page: 560
doi: 10.30640/inisiatif.v5i2.6480

Model Strategi Pengembangan Usaha CV Bobby Racing Shop Berbasis Digital Marketing dalam Menghadapi Persaingan Pasar
type: item
description: This study aims to analyze the digital marketing-based business development strategy of CV Bobby Racing Shop in facing increasingly competitive automotive market competition. The study employed a qualitative approach using a case study method. Data were collected through in-depth interviews, observations, documentation, and literature studies. Data analysis utilized the Miles and Huberman interactive model supported by SWOT, IFAS, and EFAS analyses to determine the company’s strategic position.The findings revealed that CV Bobby Racing Shop possesses strong internal resources, including its status as an official AHASS workshop, certified mechanics, and the availability of genuine spare parts. However, the company still faces weaknesses in digital marketing implementation, such as low digital visibility, weak customer engagement, and suboptimal digital trust. SWOT analysis indicated that the company is positioned in Quadrant I (aggressive strategy), demonstrating significant opportunities for growth through digital marketing optimization. The resulting strategic model consists of five main elements: visibility, authority, engagement, trust, and conversion. These strategies are expected to enhance service differentiation, strengthen customer trust, and improve the company’s competitive advantage in the digital automotive market.
creator: Mardianto Mardianto
creator: Maclaurin Hutagalung
rights: Copyright (c) 2026 Mardianto Mardianto, Maclaurin Hutagalung https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-04
publication date: 2026-06-04
volume: 5
number: 2
starting page: 561
ending page: 570
doi: 10.30640/inisiatif.v5i2.6482

Pengaruh Literasi Keuangan, Inklusi Keuangan, Financial Technology (Fintech), dan Kontrol Diri Terhadap Perilaku Keuangan Mahasiswa Pengguna Paylater di Universitas Mataram
type: item
description: This study aims to analyze the influence of financial literacy, financial inclusion, financial technology (fintech), and self-control on the financial behavior of students who use paylater services at Mataram University. The background of this study is based on the increasing use of paylater services among students in line with the development of financial technology, which provides easy access to transactions and influences how students manage, plan, and make financial decisions. This study employs a quantitative approach with an associative-causal research design. Data were collected through the distribution of questionnaires to 200 Mataram University students who are users of paylater services, using accidental sampling techniques. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results indicate that financial literacy has a positive and significant influence on students’ financial behavior; thus, the higher the level of financial understanding, the better their financial behavior. Financial inclusion also has a positive and significant influence, meaning that easy access to financial services supports wiser financial behavior. Meanwhile, financial technology (fintech) has a positive but insignificant effect, meaning it has not yet had a tangible impact on financial behavior. Self-control was found to have a positive and significant effect, highlighting the importance of self-control in the use of paylater services. This study confirms that the financial behavior of students using paylater services is primarily influenced by their ability to manage personal finances, their utilization of financial access, and their self-control in making financial decisions.
creator: Tria Rizki Pebrina
creator: Burhanudin Burhanudin
rights: Copyright (c) 2026 Tria Rizki Pebrina, Burhanudin Burhanudin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 5
number: 2
starting page: 571
ending page: 591
doi: 10.30640/inisiatif.v5i2.6499

Pengaruh Literasi Keuangan dan Inklusi Keuangan Terhadap Minat Investasi Melalui Kepercayaan Investasi Sebagai Variabel Mediasi pada Pegawai Gabungan Dinas Mall Pelayanan Publik Bulukumba
type: item
description: This study examines the extent to which financial literacy and inclusion influence investment interest, by considering investment confidence as an intermediary variable in joint service employees at the Bulukumba Regency Public Service Mall. This study was motivated by the low level of investment interest even though the level of basic understanding of investment was relatively high among respondents. The study was conducted quantitatively with an explanatory approach. Data were obtained through questionnaires to 80 employees. The technical analysis of the research data used the SMART PLS Application. The results of the analysis show that financial literacy and inclusion have a positive impact on investment confidence and interest. In addition, investment confidence has been shown to be a mediating pathway in the influence of the two variables on investment interest. These results emphasize the importance of strategies to increase literacy and financial access as an effort to build trust and encourage investment behavior among ASN.
creator: Mahdalena Supramda
creator: Jannati Tangngisalu
creator: Muh irfai Sohilauw
creator: Yana Fajriah
rights: Copyright (c) 2026 Mahdalena Supramda, Jannati Tangngisalu, Muh irfai Sohilauw, Yana Fajriah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 5
number: 2
starting page: 592
ending page: 608.
doi: 10.30640/inisiatif.v5i2.6525

Analisis Perbandingan Model Zmijewski dan Model Altman Z-Score dalam Memprediksi Financial Distress pada Perusahaan di Sub Sektor Restoran, Hotel, dan Pariwisata yang Terdaftar di Bursa Efek Indonesia
type: item
description: This study aims to determine and analyze the most appropriate financial distress prediction model to be applied to Restaurant, Hotel and Tourism Sub-Sector companies in Indonesia. This study compares two financial distress prediction models, namely the Zmijewski Model and the Altman Z-Score Model. Comparisons are made by analyzing each model. The sampling technique used Saturated Sampling with a total of 35 companies. The data analysis technique uses descriptive analysis, and statistical testing with the Wilcoxon Signed Ranks Test which is processed using SPSS 27. Based on the results of the tests carried out, there are significant differences between the Zmijewski Model and the Altman Z-Score Model in predicting financial distress in the Restaurant, Hotel and Tourism Sub-Sector on the Indonesia Stock Exchange. The Zmijewski model states that on average there are 5 bankrupt companies for 3 years, namely 14.29% and those that are not bankrupt on average 30 companies for 3 years, namely 85.71%, while the Altman Z-Score model states that on average there are 14 bankrupt companies for 3 years, namely 40,00% and on average there are 6 gray area companies for 3 years, namely 17,14% while not bankrupt on average there are 15 companies for 3 years, namely 42,86%.
creator: Anjely Meiske Risambessy
creator: Linda Grace Loupatty
rights: Copyright (c) 2026 Anjely Meiske Risambessy, Linda Grace Loupatty https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-11
publication date: 2026-06-11
volume: 5
number: 2
starting page: 609
ending page: 634
doi: 10.30640/inisiatif.v5i2.6691

Pengaruh Green Innovation dan Green Investment terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi
type: item
description: Firm value is a key indicator of business sustainability amid increasing global environmental pressures. This study examines the effect of Green Innovation and Green Investment on Firm Value with Firm Size as a moderating variable in companies listed on the IDX LQ45 Low Carbon Leaders index. The study also addresses the paradox in which Green Innovation increases initial costs that have not yet generated short-term economic value. In creating firm value, company size plays an important role through its ability to access capital and manage risks. This research aims to analyze the effect of Green Innovation and Green Investment on Firm Value with Firm Size as a moderating variable in IDX LQ45 Low Carbon Leaders companies during the 2022–2024 period. The study employs a Moderated Regression Analysis using the Moderated Regression Analysis (MRA) method with research data from 2022–2024. The results show that Green Innovation has a negative and significant effect on Firm Value, while Green Investment has a negative and insignificant effect on Firm Value. Furthermore, Firm Size significantly and positively moderates the relationship between Green Innovation and Firm Value, but does not significantly moderate the relationship between Green Investment and Firm Value.
creator: Rio Fathurrahman Salim
creator: Fathihani Fathihani
rights: Copyright (c) 2026 Rio Fathurrahman Salim, Fathihani Fathihani https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 5
number: 2
starting page: 635
ending page: 656
doi: 10.30640/inisiatif.v5i2.6613

Pengaruh Pengungkapan Emisi Karbon, Good Corporate Governance dan Ukuran Perusahaan terhadap Nilai Perusahaan
type: item
description: Firm value reflects a company’s performance and prospects that may influence investors’ decisions in allocating their capital. Increasing global attention to climate change issues has encouraged companies, particularly those in the mining sector, to disclose carbon emissions as a form of transparency and social responsibility. In addition, the implementation of good corporate governance and firm size are also presumed to be factors influencing firm value. This study aims to analyze the effect of carbon emission disclosure, good corporate governance, and firm size on firm value in mining companies listed on the Indonesia Stock Exchange during the 2019–2024 period. This research employs a quantitative approach with a causal research design. The data used are secondary data obtained through documentation techniques. The population consists of 75 companies, with a sample of 132 observations selected using purposive sampling based on specific criteria. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26. The results indicate that carbon emission disclosure has a negative and significant effect on firm value. Meanwhile, good corporate governance has a positive and significant effect on firm value, whereas firm size has no significant effect on firm value.
creator: Nabilah Nabilah
creator: Fathihani Fathihani
rights: Copyright (c) 2026 Nabilah Nabilah, Fathihani Fathihani https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 5
number: 2
starting page: 657
ending page: 672
doi: 10.30640/inisiatif.v5i2.6614

Pengaruh Green Banking, Penyaluran Kredit dan Kecukupan Modal terhadap Kinerja Keuangan
type: item
description: Financial performance is the result achieved by management in effectively managing a company’s assets over a certain period, used to assess and evaluate the company’s level of success based on its financial activities. The increasing global climate change issues, as reported by the Intergovernmental Panel on Climate Change (2023), have encouraged the banking sector to integrate sustainability principles into their operations. In this context, the implementation of Green Banking has become an important strategy to support sustainable development while maintaining the stability and financial performance of banks. In addition, credit distribution as a primary intermediation function and capital adequacy as an indicator of bank health are also believed to influence financial performance. This study aims to analyze the effect of Green Banking, Credit Distribution, and Capital Adequacy on the Financial Performance of Conventional Banks listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The study uses a quantitative approach with causal research design. Secondary data were obtained through documentation techniques. The population consisted of 43 banks, with a sample of 105 data points selected using purposive sampling based on specific criteria. Data analysis was conducted using multiple linear regression with the assistance of SPSS 26. The results indicate that Green Banking, Credit Distribution, and Capital Adequacy have a positive and significant effect on financial performance.
creator: Iqbal Maulana
creator: Fathihani Fathihani
rights: Copyright (c) 2026 Iqbal Maulana, Fathihani Fathihani https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 5
number: 2
starting page: 673
ending page: 686
doi: 10.30640/inisiatif.v5i2.6615

Pengaruh Struktur Modal, Non-Performing Loan (NPL), dan Produk Domestik Bruto terhadap Pertumbuhan Kredit pada Bank Konvensional di Bursa Efek Indonesia
type: item
description: Credit growth is an important indicator in assessing banking intermediation performance, which plays a role in supporting economic activity and financial system stability. However, credit growth is influenced by various internal and external factors, such as capital structure, Non-Performing Loans (NPL), and macroeconomic conditions reflected in Gross Domestic Product (GDP). The purpose of this study is to analyze the effect of capital structure, NPL, and GDP on credit growth in conventional banks listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. The research method used is quantitative with a causal approach using secondary data from annual financial reports of conventional banks and macroeconomic data from Statistics Indonesia, Bank Indonesia, and the World Bank. The population consisted of 43 conventional banks listed on the IDX for the 2019–2024 period. The data analysis technique used panel data regression with the help of EViews 13 software. The results show that capital structure has a positive and significant effect on credit growth, NPL has a negative and significant effect on credit growth, and GDP has a positive and significant effect on credit growth both partially and simultaneously.
creator: Rifki Fatma Suryani Putri
creator: Fathihani Fathihani
rights: Copyright (c) 2026 Rifki Fatma Suryani Putri, Fathihani Fathihani https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
volume: 5
number: 2
starting page: 687
ending page: 702
doi: 10.30640/inisiatif.v5i2.6617