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: Pengaruh Return on Assets (ROA), Return on Equity (ROE), dan Net Profit Margin (NPM) terhadap Nilai Perusahaan pada Perusahaan Sektor Telekomunikasi yang Terdaftar di BEI Tahun 2021–2024
items: Analisis Rasio Keuangan Berbasis SAP terhadap Kinerja dan Akuntabilitas Keuangan Daerah
items: Hubungan Dana Alokasi Umum Specific Grant dan Dana Bantuan Operasional Kesehatan terhadap Tercapainya Standar Pelayanan Minimal Pada Dinas Kesehatan Kabupaten Boalemo
items: Analisis Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, Opini Audit, dan Reputasi Auditor terhadap Audit Report Lag di Perusahaan Industri Batu Bara Tahun 2021-2023
items: Pengaruh Transparansi dan Akuntabilitas Pengelolaan dana Bantuan Operasional Sekolah terhadap Efektivitas Penggunaan Dana Bos di Sekolah Menengah Atas Gorontalo
items: Pengaruh Profitabilitas, Likuiditas, dan Solvabilitas terhadap Nilai Perusahaan pada Emiten Rumah Sakit yang Terdaftar di Bursa Efek Indonesia Periode 2021 – 2025
items: Strategi Mitigasi Risiko Rantai Pasokan UMKM Pasca pandemi Covid-19 dan Gangguan Global
items: Pengaruh Kualitas Pelayanan dan Fasilitas terhadap Kepuasan Konsumen Bengkel Toyota di Auto2000 Cabang Marelan
items: Pengembangan Komoditi Unggulan Mengunakan Lokal Ekonomi Development di Kabupaten Flores Timur
items: Work Life Balance dan Dampaknya terhadap Work Engagement pada Era Flexible Working Arrangement: Systematic Literature Review
items: Analisis Kenyamanan Lokasi terhadap Sentimen Konsumen pada Gerai Mie Gacoan di Kota Medan: Pendekatan Data Sekunder Berbasis Ulasan Digital
items: Pengaruh Kemampuan Pengelolaan Keuangan dan Tingkat Pendapatan Terhadap Gaya Hidup Pegawai DPRD Kabupaten Bekasi
items: Pengaruh Narkoba terhadap Kreativitas Sumber Daya Manusia: Analisis Dampak Ekonomi dan Nasionalisme di Indonesia
items: Pengaruh Dewan Komisaris Independen, Komite Audit Independen, dan Kepemilikan Institusional Non-Pemerintah terhadap Potensi Financial Statement Fraud pada BUMN Non-Keuangan Terdaftar di BEI
items: Analisa Dampak Fluktuasi Nilai Tukar Rupiah terhadap Arus Ekspor dan Impor Indonesia Tahun 2023-2025
items: Analisis Pengaruh Inflasi dan Efektivitas Pemerintah terhadap Perdagangan Internasional Indonesia di Tengah Ketidakpastian Global
items: Analisis Fikih Muamalah terhadap Praktik Bisnis Waralaba (Franchise) di Indonesia: Kajian Akad, Royalti, dan Lisensi Merek
items: Analisis Keberhasilan Implementasi Sistem Coretax pada Perguruan Tinggi Negeri Berbadan Hukum
items: Pengaruh Fraud Triangle dalam Menganalisis Kecurangan Akademik Berbasis AI pada Mahasiswa Akuntansi Undana
items: Analisis Determinan yang Memengaruhi Pendapatan Pedagang di Pasar Seni Sukawati, Kabupaten Gianyar
items: Analisis Pengaruh Tingkat Kemiskinan, Pengeluaran Pemerintah dan Kesempatan Kerja terhadap Indeks Pembangunan Manusia Provinsi Jambi Tahun 2018-2025
items: Pengaruh Disiplin dan Keselamatan, Kesehatan Kerja terhadap Kinerja Karyawan Pt Mutiara Medical Service di Kalimantan Tengah
items: Pengaruh Budaya Organisasi terhadap Kinerja Karyawan melalui Mediasi Work Life Balance dan Kepuasan Kerja pada Karyawan Bank Sultra Cabang Raha
items: Eksplorasi Faktor-Faktor Pendorong Kepatuhan Pajak Sukarela Wajib Pajak Orang Pribadi di Indonesia
items: Analisis dan Evaluasi Kepatuhan Regulasi Atas Perencanaan dan Penganggaran APBKal di Desa Wonokromo, Pleret, Bantul
items: Pengaruh Kelengkapan Resume, Kepatuhan Prosedur Dokumentasi dan Penggunaan Rekam Medis Elektronik terhadap Akurasi Informasi di RS Kemang Medical Care
items: Peran Self- Efficacy dalam Memediasi Penggunaan E - Commerce dan Literasi Digital Terhadap Keberlanjutan UMKM di Kota Denpasar
items: Peran Supplier Relationship Management untuk Meningkatkan Daya Saing Umkm
items: Analisis Dampak Inflasi Kelompok Volatile Food terhadap Konsumsi Rumah Tangga di Provinsi Jambi Periode 2020-2024
items: Pengaruh Tata Kelola Perusahaan, Struktur Aset, Kepemilikan Institusional dan Kepemilikan Manajerial terhadap Manajemen Laba Riil: Bukti dari Perusahaan Energi di Indonesia
items: Efektivitas Program Literasi Pasar Modal Syariah oleh OJK terhadap Pemahaman Mahasiswa Universitas Al-Amien Prenduan
items: Pengaruh Strategi Penagihan, Kualitas Layanan, dan Kepuasan Anggota terhadap Pengelolaan Piutang pada Koperasi Primkoveri 19 Ketanggungan
items: Pengaruh Live Streaming Tiktok terhadap Minat Beli Skincare Somethinc melalui Kepercayaan Konsumen pada Mahasiswa Manajemen Universitas Negeri Makassar
items: The Influence of Live Streaming and Content Marketing on Purchasing Decisions on TikTok Social Media
items: Studi Komparatif antara Ekonomi Konvensional dan Ekonomi Syariah: Konsep, Prinsip, dan Implementasi
items: Pengaruh Strategic Risk Management terhadap Kinerja Perusahaan melalui Praktik Corporate Governance
items: Menjawab Tantangan Kelangkaan Barang dalam Perspektif Ekonomi Syariah
items: Analisis Akad Wakalah bil Ujrah dalam Pengelolaan Dana Hibah Korporat (CSR) Berbasis Keberlanjutan Lingkungan
items: Dampak Covid-19, Ekspor dan Impor terhadap Pertumbuhan Ekonomi di Negara Asean Tahun 2020-2025
items: Pengaruh Inovasi Produk, Digital Marketing, dan Kualitas Produk terhadap Volume Penjualan CV Air Segar Kita Ron88
items: Psychological Safety as a Strategic Driver of Knowledge-Based Innovation in the Digital Economy
items: Pengaruh Literasi Keuangan, Gaya Hidup dan Lingkungan Sosial terhadap Financial Management Behavior Mahasiswa Adik Fe Universitas Widya Mataram
items: Pengaruh Optimalisasi Ekosistem Pembayaran Digital dan Pengendali Inflasi terhadap Pertumbuhan Ekonomi di Indonesia
items: Evaluasi Pengelolaan Keuangan Desa Berbasis Sistem Keuangan Desa (SISKEUDES) di Desa Tenggela
items: Pengaruh Leverage, Kepemilikan Manajerial, dan Komite Audit terhadap Manajemen Laba Pasca Implementasi PSAK 71 pada Perusahaan Perbankan di BEI Tahun 2020-2024
items: Pengaruh Transparansi dan Akuntabilitas terhadap Efektivitas Pengelolaan Dana Bantuan Oprasional Sekolah (BOS) Sekolah Dasar di Kecamatan Terara
items: Analisis Elemen Laporan Keuangan dalam Kerangka Konseptual Akuntansi
items: Analisis Pengungkapan Laporan Keuangan dalam Mendukung Pengambilan Keputusan Investor
items: Optimalisasi Peran Bumdes Tugu Jaya dalam Meningkatkan Pades di Desa Muara Jaya
items: Peran Akuntansi Forensik dalam Mengidentifikasi Aliran Dana dan Kerugian Negara pada Kasus Korupsi Kuota Haji di Indonesia
items: Struktur Modal dan Likuiditas terhadap Kualitas Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi
items: Perbandingan Kinerja Model ARIMA pada Forecasting Harga Saham PT Erajaya Swasembada Tbk menggunakan Data Historis 10 Tahun, 5 Tahun dan 3 Tahun
items: Analisis Kinerja Keuangan pada Perwakilan Kependudukan dan Keluarga Berencana Nasional (BKKBN) Provinsi Kalimantan Tengah Tahun 2021-2025
items: Studi Kasus Analisis Akuntansi sebagai Dasar Penyajian Laporan Keuangan
items: Analisis Efektivitas dan Kontribusi Pendapatan Asli Daerah terhadap Pendapatan Daerah Kota Jambi Tahun 2022-2024
items: Pengaruh Penerapan Standar Akuntansi terhadap Kualitas Laporan Keuangan PT Telkom Indonesia 2020
items: Peran Kerangka Konseptual dalam Penyajian Laporan Keuangan yang Andal
items: Peran Kualitas Pelayanan dalam Meningkatkan Kepuasan Nasabah
items: Analisis Perilaku Konsumtif melalui Online Shopping pada Remaja Muslim Desa Marga Mulya
items: Pengaruh Ukuran Perusahaan, Arus Kas Operasi dan Tingkat Hutang terhadap Persistensi Laba
items: Analisis Implementasi Pelaporan Anggaran Program Keluarga Berencana (KB) dalam Perspektif Akuntansi Sektor Publik pada UPT Dalduk Kecamatan Caringin Kabupaten Sukabumi
items: Pengaruh Kepemilikan Institusional dan Kepemilikan Manajerial terhadap Manajemen Laba dengan Leverage sebagai Variabel Moderating
items: Pengaruh Identitas Visual terhadap Loyalitas Konsumen pada Produk Lokal
items: Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Pelatihan Penyusunan Laporan Keuangan terhadap Kualitas Laporan Keuangan BUMDes di Kecamatan Namorambe
items: Pola Penyalahgunaan Jabatan dalam Kasus OTT Pejabat Daerah
items: Pengaruh Ukuran Perusahaan, Intensitas Modal dan Intensitas Persediaan terhadap Penghindaran Pajak
items: Pengaruh Self-Efficacy dan Motivasi Belajar terhadap Hasil Belajar Mahasiswa Prodi Akuntansi di Universitas Mahaputra Muhammad Yamin Solok dengan Kepribadian Proaktif Sebagai Variabel Moderating
items: Pengaruh Struktur Aktiva, Ukuran Perusahaan, Resiko Bisnis, Pertumbuhan Penjualan, Liquiditas terhadap Struktur Modal
items: Pengaruh Kualitas Produk dan Persepsi Harga terhadap Minat Beli Konsumen Produk Kopi di Sarang Kopi Kota Tebing Tinggi Mendukung Konsumsi Berkelanjutan
items: Pengaruh Literasi Keuangan dan Emotional Bias terhadap Minat Investasi di Pasar Modal pada Mahasiswa Fakultas Ekonomi Universitas Pendidikan Ganesha
items: Analisis Ekonomi dan Geopolitik terhadap Jalur Pelayaran Internasional: Peran Strategis Terusan Suez terhadap Rantai Pasok Global
items: Transformasi Digital dan Sistem Informasi Manajemen: Tinjauan Literatur tentang Peran Teknologi Digital dalam Meningkatkan Efektivitas Organisasi
items: Integrasi Employee Resilience, Psychological Empowerment, dan Employee Engagement

Pengaruh Return on Assets (ROA), Return on Equity (ROE), dan Net Profit Margin (NPM) terhadap Nilai Perusahaan pada Perusahaan Sektor Telekomunikasi yang Terdaftar di BEI Tahun 2021–2024
type: item
description: ABSTRACT This study aims to analyze the effect of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) on firm value in telecommunication companies listed on the Indonesia Stock Exchange during 2021–2024. This research used a quantitative method with a causal-associative approach. The population consisted of 24 telecommunication companies, while the sample included 10 companies selected using the purposive sampling technique. The data used were secondary data in the form of annual financial statements obtained from the Indonesia Stock Exchange. Data analysis employed multiple linear regression analysis using SPSS software. The results showed that Return on Assets (ROA) had a negative and significant effect on firm value, Return on Equity (ROE) had a positive and significant effect on firm value, while Net Profit Margin (NPM) had no significant effect on firm value. Simultaneously, ROA, ROE, and NPM significantly affected firm value. ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh Return on Assets (ROA), Return on Equity (ROE), dan Net Profit Margin (NPM) terhadap nilai perusahaan pada perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia tahun 2021–2024. Penelitian ini menggunakan metode kuantitatif dengan pendekatan kausal-asosiatif. Populasi penelitian terdiri dari 24 perusahaan telekomunikasi, sedangkan sampel penelitian sebanyak 10 perusahaan yang dipilih menggunakan teknik purposive sampling. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan perusahaan yang diperoleh dari Bursa Efek Indonesia. Teknik analisis data menggunakan analisis regresi linier berganda dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa Return on Assets (ROA) berpengaruh negatif dan signifikan terhadap nilai perusahaan, Return on Equity (ROE) berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan Net Profit Margin (NPM) tidak berpengaruh signifikan terhadap nilai perusahaan. Secara simult…
creator: Atika Afni Maulina
creator: Seger Priantono
creator: Elok Dwi Vidiyastutik
rights: Copyright (c) 2026 Atika Afni Maulina, Seger Priantono, Elok Dwi Vidiyastutik 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: 3
starting page: 17
ending page: 30
doi: 10.30640/inisiatif.v5i3.6440

Analisis Rasio Keuangan Berbasis SAP terhadap Kinerja dan Akuntabilitas Keuangan Daerah
type: item
description: This study aims to examine the implementation of financial ratio analysis based on Government Accounting Standards (SAP) in relation to the financial performance and accountability of the Bengkulu City Government for 2021–2024. Financial ratio analysis is an important instrument in measuring the effectiveness, efficiency, independence, and accountability of regional financial management. The study adopted a descriptive quantitative approach using secondary data obtained from the Bengkulu City Regional Financial Report (LKPD). The analytical methods applied included the regional financial independence ratio, effectiveness ratio, efficiency ratio, and activity ratio. The findings of this study indicate that the financial performance of the Bengkulu City Government generally improved during the observation period. The effectiveness ratio indicates an increase in the realization of regional original revenue, while the efficiency ratio reflects improved expenditure management. However, the level of regional financial independence remains relatively low, with regional revenues still dependent on central government transfers. From an accountability perspective, the implementation of SAP contributes significantly to the quality of transparency and accountability in regional financial reports. This study implies that optimization of regional original revenue and improvement of budget management are necessary to support sustainable regional financial performance and accountability.
creator: Fathul Hilal Perdana Kusuma
creator: Nina Yulianasari
creator: Imellia Chelomitha
creator: Alkerina Sindi Delvia
creator: Vira Naila Fenita
creator: Putri Herlianti
creator: Meisyah Rahel Gracella
creator: Resty Made Pertiwi
creator: Aris Dwi Saputra
creator: Dona Oktaviani
rights: Copyright (c) 2026 Fathul Hilal Perdana Kusuma, Nina Yulianasari, Imellia Chelomitha, Alkerina Sindi Delvia, Vira Naila Fenita, Putri Herlianti, Meisyah Rahel Gracella, Resty Made Pertiwi, Aris Dwi Saputra, Dona Oktaviani 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: 3
starting page: 31
ending page: 40
doi: 10.30640/inisiatif.v5i3.6479

Hubungan Dana Alokasi Umum Specific Grant dan Dana Bantuan Operasional Kesehatan terhadap Tercapainya Standar Pelayanan Minimal Pada Dinas Kesehatan Kabupaten Boalemo
type: item
description: In order to support the achievement of Minimum Service Standards (SPM) in regional areas, the central government provides several financing instruments in the health sector. This study focuses on two main instruments, namely the Specific Grant of the General Allocation Fund (DAU-SG) and Health Operational Assistance (BOK). The aim of this study is to determine and analyze the relationship between the Specific Grant of the General Allocation Fund (DAU SG) and Health Operational Assistance (BOK) and the achievement of Minimum Service Standards (SPM) in the health sector at the Health Office of Boalemo Regency. The data analysis techniques used are Pearson Product Moment correlation analysis and multiple correlation analysis using IBM SPSS Statistics 27. The results of the study indicate that the Specific Grant of the General Allocation Fund (DAU SG) has a very strong and significant relationship with Minimum Service Standards (SPM), with a correlation coefficient of 0.907 and a significance value of < 0.001. Health Operational Assistance (BOK) also has a very strong and significant relationship with Minimum Service Standards (SPM), with a correlation coefficient of 0.959 and a significance value of < 0.001. Simultaneously, the Specific Grant of the General Allocation Fund (DAU SG) and Health Operational Assistance (BOK) have a very strong and significant relationship with the achievement of Minimum Service Standards (SPM) in the health sector at the Health Office of Boalemo Regency.
creator: Putu Andita
creator: Saprudin Saprudin
creator: Novaliastuti Masiaga
rights: Copyright (c) 2026 Putu Andita, Saprudin Saprudin, Novaliastuti Masiaga https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-05
publication date: 2026-06-05
volume: 5
number: 3
starting page: 41
ending page: 60
doi: 10.30640/inisiatif.v5i3.6496

Analisis Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, Opini Audit, dan Reputasi Auditor terhadap Audit Report Lag di Perusahaan Industri Batu Bara Tahun 2021-2023
type: item
description: This study aims to analyze the effect of firm size, institutional ownership, audit opinion, and auditor reputation on audit report lag. A quantitative approach with panel data analysis was employed. The sample consists of 35 coal companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The find-ings show that audit opinion and auditor reputation have a significant negative effect on audit report lag. Companies receiving audit opinions other than un-qualified tend to delay their financial reporting, as modified opinions may signal poor financial conditions and governance to stakeholders. Additionally, the Big Four audit firms tend to reduce audit report lag due to their superior human resources, technology, and experience compared to other firms. The findings support the Signaling Theory and the Agency Theory through the influence of audit opinion and auditor reputation. However, the study finds no significant effect of firm size and institutional ownership on audit report lag.
creator: Benyamin Fransis Alfashalom
creator: Abdul Ghofar
rights: Copyright (c) 2026 Benyamin Fransis Alfashalom, Abdul Ghofar https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-06
publication date: 2026-06-06
volume: 5
number: 3
starting page: 61
ending page: 75
doi: 10.30640/inisiatif.v5i3.6537

Pengaruh Transparansi dan Akuntabilitas Pengelolaan dana Bantuan Operasional Sekolah terhadap Efektivitas Penggunaan Dana Bos di Sekolah Menengah Atas Gorontalo
type: item
description: This study aims to analyze the influence of transparency and accountability on the effectiveness of School Operational Assistance (BOS) fund management in senior high schools throughout Gorontalo Province. The research employed a quantitative verification approach using a survey method involving 104 respondents engaged in BOS fund management. Data were analyzed using Structural Equation Modeling (SEM) to examine the relationships among the research variables. The results indicate that transparency does not have a significant effect on the effectiveness of BOS fund management, as reflected by a Critical Ratio (C.R.) value of -1.920 and a probability value (p) greater than 0.05. In contrast, accountability has a positive and significant effect on the effectiveness of BOS fund management, with a C.R. value of 4.457 and a p-value less than 0.05. These findings suggest that administrative information disclosure alone is insufficient to improve fund management effectiveness without active stakeholder participation and adequate understanding. On the other hand, accountability, reflected through procedural compliance, accurate reporting, and effective supervision systems, serves as the primary factor supporting effective BOS fund management. Therefore, strengthening accountability and enhancing the quality of transparency through more substantive, participatory, and stakeholder-oriented approaches are essential to achieving optimal school financial governance.
creator: Nur Cahyani Dehi
creator: Zumran Ibrahim
creator: Harun Blongkod
rights: Copyright (c) 2026 Nur Cahyani Dehi, Zumran Ibrahim, Harun Blongkod https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-12
publication date: 2026-06-12
volume: 5
number: 3
starting page: 76
ending page: 89
doi: 10.30640/inisiatif.v5i3.6592

Pengaruh Profitabilitas, Likuiditas, dan Solvabilitas terhadap Nilai Perusahaan pada Emiten Rumah Sakit yang Terdaftar di Bursa Efek Indonesia Periode 2021 – 2025
type: item
description: Hospital companies listed on the Indonesia Stock Exchange (IDX) have unique financial characteristics due to high investment requirements, strict regulations, and stable healthcare demand. These conditions may create different relationships between financial performance and firm value compared to other sectors. However, studies focusing specifically on hospital companies are still limited. This study aims to examine the effect of profitability, liquidity, and solvency on firm value in hospital companies during 2021–2025. The research applied a quantitative causal-associative approach using secondary data from audited annual reports of six hospital issuers selected through purposive sampling, resulting in 26 observations. Profitability was measured using Return on Assets (ROA), liquidity with Current Ratio (CR), solvency with Debt to Equity Ratio (DER), and firm value with Price to Book Value (PBV). Multiple linear regression analysis was conducted after all classical assumption tests were fulfilled. The findings show that profitability has a significant negative effect on firm value, while liquidity and solvency have positive and significant effects. The Adjusted R Square value of 0.310 indicates that the independent variables explain 31% of the variation in firm value, while the remaining 69% is influenced by other factors. Overall, the study confirms that profitability, liquidity, and solvency are important factors affecting the value of hospital companies.
creator: Umi Sangadah Abadiyah
creator: Dewi Purnamawati
rights: Copyright (c) 2026 Umi Sangadah Abadiyah, Dewi Purnamawati https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-15
publication date: 2026-06-15
volume: 5
number: 3
starting page: 90
ending page: 106
doi: 10.30640/inisiatif.v5i3.6584

Strategi Mitigasi Risiko Rantai Pasokan UMKM Pasca pandemi Covid-19 dan Gangguan Global
type: item
description: The Covid-19 pandemic and various global disruptions have increased the vulnerability of MSME supply chains, particularly in terms of raw material availability, distribution, changes in consumer demand, rising production costs, and limited technological adaptability. This study aims to examine supply chain risk mitigation strategies for MSMEs in the post-Covid-19 pandemic and global disruption era in order to strengthen business resilience and sustainability. The research method used is library research with a literature review approach through the collection and analysis of various relevant scientific sources, including journals, books, proceedings, and official reports. Data analysis was conducted descriptively and qualitatively by identifying, comparing, and synthesizing research findings related to supply chain risks and mitigation strategies. The results show that business digitalization, supplier diversification, utilization of local resources, stakeholder collaboration, and increased operational flexibility are the main strategies for strengthening MSME supply chain resilience. In addition, digital transformation helps MSMEs improve efficiency, expand market reach, and maintain business continuity amid economic uncertainty. The implications of this study emphasize the importance of strengthening technological capacity and sustainable collaboration so that MSMEs can survive and grow in facing future global risks.
creator: Samsir Samsir
creator: Eka Rahayu
creator: Indah Rahmadani
creator: Devi Surya Ningsih
creator: Faisal Ahmad Dani
creator: Dio Erwanda
rights: Copyright (c) 2026 Samsir Samsir, Eka Rahayu, Indah Rahmadani, Devi Surya Ningsih, Faisal Ahmad Dani, Dio Erwanda https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-17
publication date: 2026-06-17
volume: 5
number: 3
starting page: 107
ending page: 117
doi: 10.30640/inisiatif.v5i3.6605

Pengaruh Kualitas Pelayanan dan Fasilitas terhadap Kepuasan Konsumen Bengkel Toyota di Auto2000 Cabang Marelan
type: item
description: This study aims to determine the influence of service quality and facilities on customer satisfaction of Toyota workshops at Auto2000 Marelan Branch. This research is motivated by a decrease in customer satisfaction based on internal survey data in 2025. The research method used is quantitative research with an associative approach. The population in this study is consumers who have used service services at the Toyota Auto2000 Marelan workshop, with sampling using purposive sampling techniques. Data collection was carried out through the distribution of questionnaires to respondents. The data analysis techniques used include validity test, reliability test, classical assumption test, multiple linear regression analysis, t-test, F test, and determination coefficient using the help of SPSS. The results of the study show that the quality of service has a positive and significant effect on consumer satisfaction. Facilities also have a positive and significant effect on consumer satisfaction. Simultaneously, the quality of service and facilities has a significant effect on the satisfaction of Toyota workshop customers at Auto2000 Marelan Branch. Thus, improving the quality of services and facilities needs to be carried out on an ongoing basis to increase consumer satisfaction.
creator: Irvan Affandi
rights: Copyright (c) 2026 Irvan Affandi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-17
publication date: 2026-06-17
volume: 5
number: 3
starting page: 118
ending page: 133
doi: 10.30640/inisiatif.v5i3.6629

Pengembangan Komoditi Unggulan Mengunakan Lokal Ekonomi Development di Kabupaten Flores Timur
type: item
description: The agriculture, plantation, and fisheries sectors are the mainstays of the economy in East Flores Regency. However, this region still faces socio-economic challenges such as high poverty rates, minimal employment opportunities, and low added value of the products produced. This study aims to analyze and describe the development strategy for superior agricultural commodities in East Flores Regency using the Local Economic Development (LED) approach. The LED approach emphasizes the importance of optimizing internal capacity and participatory partnerships between local actors to encourage inclusive and sustainable economic growth. This study uses a qualitative approach with a descriptive research type. Data collection was conducted through field observations, documentation, and in-depth interviews with informants from Bapprida, the Manpower Office, the Plantation and Livestock Office, Village Heads, business actors, and local farmers. Data analysis was applied with reference to the interactive model of Miles, Huberman, and Saldaña. Data validity and the focus of the study are based on the four main dimensions of LED according to Edward J. Blakely's theory: locality, business and economic base, employment resources, and community resources. The research results show that East Flores Regency has a strong local economic foundation, with coconut, cocoa, coffee, and cashew nuts serving as the backbone of community activities. However, in terms of locality, productivity remains hampered by limited basic infrastructure, particularly access to clean water in dryland areas. In terms of business and economic base, the management of leading commodities has not been optimal in creating added value due to dependence on the traditional primary sector and weak policy integration. In terms of employment resources, the availability of a productive-age workforce is abundant, but skills capacity and employment opportunities in the productive sector remain very limited, triggering a high…
creator: Irada Subhan
creator: Kendry Widyanto
creator: Hasan Ismail
rights: Copyright (c) 2026 Irada Subhan, Kendry Widyanto, Hasan Ismail https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-19
publication date: 2026-06-19
volume: 5
number: 3
starting page: 134
ending page: 155
doi: 10.30640/inisiatif.v5i3.6645

Work Life Balance dan Dampaknya terhadap Work Engagement pada Era Flexible Working Arrangement: Systematic Literature Review
type: item
description: The development of flexible working arrangements (FWA) has become one of the most significant changes in the modern workplace, particularly following the rise of digitalization and changes in work systems after the pandemic. Flexible work systems provide employees with greater flexibility in determining their working time and location, but they also create challenges in maintaining work life balance. This study aims to analyze the impact of work life balance on work engagement in the era of flexible working arrangements through a Systematic Literature Review (SLR) approach. The study was conducted by collecting and analyzing various relevant scientific articles from national and international databases published between 2020 and 2025. The findings indicate that work life balance has a positive influence on work engagement. Employees who are able to maintain a balance between work and personal life tend to demonstrate higher levels of enthusiasm, dedication, and involvement in their work. In addition, the implementation of flexible working arrangements can improve work engagement when supported by a supportive organizational culture, supervisor support, and effective time management. Therefore, work life balance is considered an important factor in enhancing employee engagement and well-being in the era of flexible work systems.
creator: Rachma Dewi Pitaloka
rights: Copyright (c) 2026 Rachma Dewi Pitaloka https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-22
publication date: 2026-06-22
volume: 5
number: 3
starting page: 156
ending page: 169
doi: 10.30640/inisiatif.v5i3.6536

Analisis Kenyamanan Lokasi terhadap Sentimen Konsumen pada Gerai Mie Gacoan di Kota Medan: Pendekatan Data Sekunder Berbasis Ulasan Digital
type: item
description: This study aims to analyze the influence of location convenience on operational performance and consumer sentiment across nine Mie Gacoan outlets in Medan City. Employing a secondary data approach based on User-Generated Content (UGC) extracted from Google Maps, TikTok, and Instagram, this research combines text mining sentiment analysis methods with Ordinary Least Squares (OLS) regression econometric analysis. The findings reveal a significant spatial paradox in the company's expansion strategy. On one hand, location selection oriented toward high-visibility along main arterial roads has proven effective in increasing brand exposure and foot traffic volume positively. On the other hand, overcrowding that exceeds the physical infrastructure capacity of the outlets is empirically correlated with a substantial increase in negative-sentiment reviews. Dominant consumer complaints center on the degradation of physical environment comfort (servicescape), including excessive room heat, high noise levels, serpentine queues, chaotic parking management, and sensitive issues regarding operational waste leakage. In conclusion, aggressive retail expansion without sufficient operational space capacity mitigation serves as a "double-edged sword" that degrades consumer comfort satisfaction within the digital space.
creator: Ronda Deli Sianturi
creator: Surya Ariza Siregar
creator: Siti Aisyah
creator: Desri Fania Nadeak
creator: Aulia Shafira
rights: Copyright (c) 2026 Ronda Deli Sianturi, Surya Ariza Siregar, Siti Aisyah, Desri Fania Nadeak, Aulia Shafira https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-22
publication date: 2026-06-22
volume: 5
number: 3
starting page: 170
ending page: 188
doi: 10.30640/inisiatif.v5i3.6530

Pengaruh Kemampuan Pengelolaan Keuangan dan Tingkat Pendapatan Terhadap Gaya Hidup Pegawai DPRD Kabupaten Bekasi
type: item
description: This study aims to analyze the influence of financial management skills and income levels on the lifestyles of employees of the Bekasi Regency Regional People's Representative Council (DPRD). The study is motivated by the growing importance of effective financial management and adequate income in shaping individual lifestyle patterns. A quantitative research method with descriptive and verification approaches was employed. Data were collected through questionnaires distributed to 60 DPRD employees in Bekasi Regency. The collected data were analyzed using multiple linear regression to examine the relationships among the variables. The findings reveal that financial management skills and income levels both have a positive and significant influence on employees’ lifestyles, either partially or simultaneously. Employees with better financial management skills tend to exhibit more controlled and sustainable lifestyle behaviors, while higher income levels contribute to lifestyle choices and consumption patterns. The study concludes that strengthening financial management skills and improving income levels are important factors in supporting balanced and responsible lifestyles among Bekasi Regency DPRD employees.
creator: Vicka Callista Harianto
creator: Adriza Adriza
creator: Dudun Junaedi
rights: Copyright (c) 2026 Vicka Callista Harianto, Adriza Adriza, Dudun Junaedi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-23
publication date: 2026-06-23
volume: 5
number: 3
starting page: 189
ending page: 200
doi: 10.30640/inisiatif.v5i3.6651

Pengaruh Narkoba terhadap Kreativitas Sumber Daya Manusia: Analisis Dampak Ekonomi dan Nasionalisme di Indonesia
type: item
description: Drug abuse is one of the most serious problems threatening the quality of human resources in Indonesia. Drugs not only damage physical and mental health, but also reduce creative thinking abilities, productivity, and the spirit of nationalism among the younger generation. This study aims to analyze the effect of drug abuse on human resource creativity and its impact on the economy and nationalism in Indonesia. This study uses a literature review method with a qualitative descriptive approach. Data were collected from scientific journals, books, and official publications from government institutions related to drug abuse. The results show that drug use causes brain dysfunction, decreased concentration, loss of motivation, and impaired ability to generate innovative ideas. From an economic perspective, drug abuse reduces labor productivity, increases healthcare and rehabilitation costs, and adds to the government’s burden in law enforcement. From the perspective of nationalism, drug abuse weakens the character of young people and hinders their contribution to national development. Therefore, drug abuse has multidimensional impacts that can obstruct Indonesia’s progress. Preventive efforts through education, family strengthening, rehabilitation, and consistent law enforcement are essential.
creator: Tioma Theresia Tpbolon
creator: Lastri Octaviani Girsang
creator: Hayani Hayani
creator: Ikhda Husna Yaeen Hidayat
creator: Muhammad Fauzar
creator: Sri Yunita
rights: Copyright (c) 2026 Tioma Theresia Tpbolon, Lastri Octaviani Girsang, Hayani Hayani, Ikhda Husna Yaeen Hidayat, Muhammad Fauzar, Sri Yunita https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-23
publication date: 2026-06-23
volume: 5
number: 3
starting page: 201
ending page: 212
doi: 10.30640/inisiatif.v5i3.6590

Pengaruh Dewan Komisaris Independen, Komite Audit Independen, dan Kepemilikan Institusional Non-Pemerintah terhadap Potensi Financial Statement Fraud pada BUMN Non-Keuangan Terdaftar di BEI
type: item
description: This study examines the effect of an independent board of commissioners, an independent audit committee, and non-government institutional ownership on the potential for financial statement fraud in non-financial State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange during 2020–2024. Unlike previous studies that generally use binary variables and focus on private firms, this research employs the Beneish M-Score as a continuous measure to detect fraud potential. It also distinguishes non-government institutional ownership from government ownership to represent a more independent external monitoring mechanism. The study analyzed 22 non-financial SOEs, generating 110 observations over a five-year period. Hypotheses were tested using panel data regression with the Common Effect Model (CEM). The results show that all independent variables simultaneously have a significant effect on the potential for financial statement fraud (F = 7.971; p < 0.01). Partially, the independent board of commissioners has a significant positive effect on fraud potential (β = 0.015; p = 0.030), indicating the possibility of symbolic governance practices. The independent audit committee does not significantly influence fraud potential (p = 0.087). Meanwhile, non-government institutional ownership has a significant negative effect (β = −0.013; p = 0.044), demonstrating its effectiveness as an external monitoring mechanism. These findings suggest that formal compliance with corporate governance regulations alone is insufficient to reduce fraud risk and highlight the importance of ownership diversification as an anti-fraud strategy in SOEs.
creator: Gabriella Ratna Mawarni
creator: Pigo Nauli
rights: Copyright (c) 2026 Gabriella Ratna Mawarni, Pigo Nauli https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-24
publication date: 2026-06-24
volume: 5
number: 3
starting page: 213
ending page: 227
doi: 10.30640/inisiatif.v5i3.6724

Analisa Dampak Fluktuasi Nilai Tukar Rupiah terhadap Arus Ekspor dan Impor Indonesia Tahun 2023-2025
type: item
description: This study aims to analyze the impact of Rupiah exchange rate fluctuations on Indonesia’s export and import flows during the 2023–2025 period. Exchange rate stability plays a crucial role in maintaining international trade performance, particularly for developing countries with open economic systems such as Indonesia. The study employs a quantitative approach using monthly secondary data obtained from Bank Indonesia, the Ministry of Trade, and other official sources. Multiple linear regression analysis is utilized to examine the relationship between the Rupiah exchange rate, inflation, exports, and imports. The findings indicate that exchange rate fluctuations did not have a statistically significant effect on Indonesia’s exports during the observation period. Export performance was influenced more strongly by external factors such as global commodity prices, international demand, and geopolitical conditions. In contrast, the exchange rate had a positive and significant impact on imports, reflecting Indonesia’s continued dependence on imported raw materials and capital goods. The results suggest that Rupiah depreciation has not been sufficient to reduce import activities due to the inelastic nature of industrial demand. Therefore, maintaining exchange rate stability, strengthening domestic industries, and promoting import substitution policies are essential to enhance Indonesia’s economic resilience and trade sustainability amid global uncertainty.
creator: Najla Aqilah
creator: Naysilla Chairani
creator: Nisrina Zasmin
creator: Muhammad Alzidan Herdiansyah
creator: Ahmad Setiawan Nuraya
rights: Copyright (c) 2026 Najla Aqilah, Naysilla Chairani, Nisrina Zasmin, Muhammad Alzidan Herdiansyah, Ahmad Setiawan Nuraya https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-24
publication date: 2026-06-24
volume: 5
number: 3
starting page: 228
ending page: 248
doi: 10.30640/inisiatif.v5i3.6722

Analisis Pengaruh Inflasi dan Efektivitas Pemerintah terhadap Perdagangan Internasional Indonesia di Tengah Ketidakpastian Global
type: item
description: This study aims to analyze the effect of exchange rates, inflation, trade openness, and government effectiveness on Indonesia’s international trade amid global economic uncertainty. The study employs a quantitative approach using time series data from 2001-2025 and is analyzed using multiple linear regression. The results show that all variables simultaneously have a significant effect on international trade. Partially, inflation and government effectiveness have a significant effect, while exchange rates and trade openness do not have a significant effect. High inflation is proven to reduce international trade performance, while government effectiveness shows a negative relationship with trade activities. The insignificant effect of exchange rates and trade openness indicates that these variables have not become the main determinants of Indonesia’s international trade during the research period. These findings highlight the importance of macroeconomic stability and institutional quality in facing global uncertainty. However, this study is still limited by the use of a linear regression model and aggregate time series data, which may not fully capture the overall dynamics of international trade.
creator: Anisa Putri
creator: Taosige Wau
creator: Miftakhul Choiri
rights: Copyright (c) 2026 Anisa Putri, Taosige Wau, Miftakhul Choiri https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-24
publication date: 2026-06-24
volume: 5
number: 3
starting page: 249
ending page: 267
doi: 10.30640/inisiatif.v5i3.6734

Analisis Fikih Muamalah terhadap Praktik Bisnis Waralaba (Franchise) di Indonesia: Kajian Akad, Royalti, dan Lisensi Merek
type: item
description: The development of the franchise business in Indonesia has created a business cooperation model that allows the use of trademarks, operational systems, and intellectual property rights through specific agreements. This study examines franchise practices from the perspective of fiqh muamalah, focusing on contracts, royalty payments, and the validity of trademark licenses. The research aims to describe franchise business practices in Indonesia, analyze the position of contracts within the franchise system, examine royalties as compensation for the use of benefits, and assess the validity of trademark licenses based on fiqh muamalah principles. This study employs a descriptive qualitative method with a library research approach. Data were analyzed through content analysis using secondary sources, including the Qur’an, Hadith, fiqh muamalah literature, franchise regulations, intellectual property references, and relevant scientific journals. The findings show that franchise contracts can be understood through syirkah and ijarah contracts, which are consistent with fiqh muamalah principles. Royalties are considered lawful compensation for the use of trademarks and business systems with economic value, while trademark licenses are valid contract objects as recognized intellectual property rights. Franchise practices are permissible in Islam as long as they uphold justice, transparency, and avoid elements of gharar, riba, and maisir.
creator: Revania Putri Ramadhani
creator: Siti Kulsumiat
creator: Syaeful Bahri
rights: Copyright (c) 2026 Revania Putri Ramadhani, Siti Kulsumiat, Syaeful Bahri https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-24
publication date: 2026-06-24
volume: 5
number: 3
starting page: 268
ending page: 280
doi: 10.30640/inisiatif.v5i3.6737

Analisis Keberhasilan Implementasi Sistem Coretax pada Perguruan Tinggi Negeri Berbadan Hukum
type: item
description: The digital transformation of tax administration through the implementation of the Coretax system requires organizational readiness and qualified human resources to ensure effective system performance, particularly in State Universities with Legal Entity Status (PTN BH), which face complex tax management processes. This study aims to analyze the influence of managerial roles and human capital on the successful implementation of the Coretax system in PTN BH. A quantitative approach was employed using a survey method involving lecturers and administrative staff who utilize the Coretax system. Data were collected through a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that human capital has a positive and significant effect on the success of Coretax implementation, with a path coefficient of 0.578 and a significance value of 0.000. Managerial role also has a positive and significant effect on the success of Coretax implementation, with a path coefficient of 0.174 and a significance value of 0.017. Furthermore, the R-square value of 0.486 demonstrates that both variables explain 48.6% of the variance in implementation success. The findings suggest that human capital is the most influential factor in supporting successful system implementation, while managerial support serves as a reinforcing factor in the digital transformation process. Therefore, PTN BH should strengthen users' competencies, digital literacy, and tax knowledge while enhancing managerial commitment to optimize the sustainable implementation of the Coretax system.
creator: Rizki Nur Amelia Bastian
creator: Mulya Nofita Rahmi
creator: Hariyati Hariyati
creator: Eni Wuryani
rights: Copyright (c) 2026 Rizki Nur Amelia Bastian, Mulya Nofita Rahmi, Hariyati Hariyati, Eni Wuryani https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-24
publication date: 2026-06-24
volume: 5
number: 3
starting page: 281
ending page: 304
doi: 10.30640/inisiatif.v5i3.6735

Pengaruh Fraud Triangle dalam Menganalisis Kecurangan Akademik Berbasis AI pada Mahasiswa Akuntansi Undana
type: item
description: Focusing on Accounting students at the Faculty of Economics and Business, Universitas Nusa Cendana, this study examines the tendency of AI-based academic dishonesty through the Fraud Triangle approach, which consists of pressure, opportunity, and rationalization, by employing a quantitative method and multiple linear regression analysis as the main technique for assessing the relationships among the variables. This study involved 107 respondents selected based on predetermined sampling criteria, with data collected through questionnaires and relevant secondary data to support the research. The data analysis process began with testing the quality of the research instruments through validity and reliability tests, followed by classical assumption tests, which indicated that the data met the required assumptions and that the regression model was appropriate for further analysis. The results show that each element of the Fraud Triangle has a significant effect on students' tendency to engage in AI-based academic dishonesty, while simultaneously the three variables collectively influence the formation of such behavior. The coefficient of determination (Adjusted R Square) of 0.468 indicates that the model is able to explain a portion of the variation in AI-based academic dishonesty, while the remaining variation is influenced by other factors not included in this study. Overall, these findings confirm that academic pressure, perceived opportunities, and self-justification processes play a role in increasing students' tendency to misuse artificial intelligence in their academic activities.
creator: Anjelo Imanuel Balukh
creator: Moni W. Muskanan
creator: Fransina W. Ballo
rights: Copyright (c) 2026 Anjelo Imanuel Balukh, Moni W. Muskanan, Fransina W. Ballo https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-26
publication date: 2026-06-26
volume: 5
number: 3
starting page: 305
ending page: 316
doi: 10.30640/inisiatif.v5i3.6761

Analisis Determinan yang Memengaruhi Pendapatan Pedagang di Pasar Seni Sukawati, Kabupaten Gianyar
type: item
description: Merchants' income is one of the crucial indicators in measuring economic success in traditional and art shopping centers. The purpose of this study is to analyze the simultaneous and partial effects of e-payment utilization, product assortment, location, and operational hours on merchants' income at Sukawati Art Market, Gianyar Regency. This research was conducted at Sukawati Art Market with a total population of 1,069 merchants and employed a sample of 92 respondents determined using the Slovin formula. Data collection was conducted using a survey approach through observation, structured interviews utilizing questionnaires, and in-depth interviews. The collected data were then analyzed using Descriptive Statistical Analysis and Multiple Linear Regression Analysis (Semilog Model) along with the fulfillment of Classical Assumption Tests. The research results indicate that simultaneously (F-test), e-payment utilization, product assortment, location, and operational hours collectively exert a significant effect on merchants' income. Partially (t-test), the e-payment utilization variable shows a positive and significant effect, demonstrating that merchants adopting digital payment systems tend to earn approximately 4.9 percent higher income. The product assortment variable also has a positive and significant effect, where each additional type of goods increases income by 3.8 percent. The operational hour’s variable shows the most dominant positive and significant impact, with every one-hour extension of operational time increasing income by 7.1 percent. Conversely, the location variable shows a negative impact of 0.2 percent but is statistically insignificant toward the merchants' income.
creator: Cokorda Istri Ratna Apsaridewi
creator: Diah Pradnyadewi T
rights: Copyright (c) 2026 Cokorda Istri Ratna Apsaridewi, Diah Pradnyadewi T https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-26
publication date: 2026-06-26
volume: 5
number: 3
starting page: 317
ending page: 342
doi: 10.30640/inisiatif.v5i3.6758

Analisis Pengaruh Tingkat Kemiskinan, Pengeluaran Pemerintah dan Kesempatan Kerja terhadap Indeks Pembangunan Manusia Provinsi Jambi Tahun 2018-2025
type: item
description: This study examines the effects of the poverty rate, government expenditure, and employment opportunities on the Human Development Index (HDI) of regencies and municipalities in Jambi Province during the 2018–2025 period. The study used secondary panel data comprising time-series data from 2018 to 2025 and cross-sectional data from eleven regencies and municipalities. Panel data regression with the Fixed Effect Model (FEM) was employed based on the Chow, Hausman, and Lagrange Multiplier tests. The results show that the poverty rate has a negative and significant effect on HDI (β = −1.260869, p = 0.0029), indicating that an increase in poverty reduces human development. Government expenditure has a positive and significant effect on HDI (β = 4.57 × 10⁻¹², p = 0.0009), while employment opportunities also positively and significantly influence HDI (β = 7.65 × 10⁻⁵, p < 0.001). Simultaneously, all independent variables significantly affect HDI (F = 42.82617, p < 0.001). The coefficient of determination (R² = 0.882678) indicates that 88.27% of the variation in HDI is explained by the model. These findings suggest that reducing poverty, increasing public expenditure, and expanding employment opportunities are essential strategies for improving human development in Jambi Province.
creator: Nur Afriza Nauli
creator: Etik Umiyati
creator: Helen Parkhurst
rights: Copyright (c) 2026 Nur Afriza Nauli, Etik Umiyati, Helen Parkhurst https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-26
publication date: 2026-06-26
volume: 5
number: 3
starting page: 343
ending page: 359
doi: 10.30640/inisiatif.v5i3.6767

Pengaruh Disiplin dan Keselamatan, Kesehatan Kerja terhadap Kinerja Karyawan Pt Mutiara Medical Service di Kalimantan Tengah
type: item
description: This study aims to analyze the influence of work discipline and occupational safety and health (OSH) on employee performance at PT Mutiara Medical Service in Central Kalimantan. The study is motivated by the growing importance of maintaining high levels of discipline and ensuring a safe and healthy work environment to improve employee productivity and organizational performance. A quantitative research design was employed using descriptive and verification approaches to examine the relationships among the variables. Data were collected through structured questionnaires distributed to 66 employees of PT Mutiara Medical Service in Central Kalimantan. The collected data were analyzed using multiple linear regression to determine both the individual and combined effects of work discipline and occupational safety and health on employee performance. The findings reveal that work discipline has a positive and significant effect on employee performance. Likewise, occupational safety and health also demonstrate a positive and significant influence on employee performance. Furthermore, the simultaneous analysis confirms that both variables jointly contribute significantly to improving employee performance. These results suggest that organizations should strengthen the implementation of disciplinary policies and continuously improve occupational safety and health programs to create a productive work environment. Such efforts are expected to enhance employee performance, support organizational effectiveness, and contribute to the long-term sustainability of the company.
creator: Idamanwati Hia
creator: Harries Madiistriyatno
creator: Dudun Junaedi
rights: Copyright (c) 2026 Idamanwati Hia, Harries Madiistriyatno, Dudun Junaedi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-26
publication date: 2026-06-26
volume: 5
number: 3
starting page: 360
ending page: 373
doi: 10.30640/inisiatif.v5i3.6732

Pengaruh Budaya Organisasi terhadap Kinerja Karyawan melalui Mediasi Work Life Balance dan Kepuasan Kerja pada Karyawan Bank Sultra Cabang Raha
type: item
description: The purpose of this study was to examine and explain the influence of organizational culture on employee performance, mediated by work-life balance and job satisfaction at Bank Sultra's Raha Branch. This study design was based on a quantitative approach with a cross-sectional survey data collection method. Data collection was conducted using a questionnaire instrument. The sample for this study used purposive sampling of 40 employees at Bank Sultra's Raha Branch. Data analysis used Partial Least Squares (PLS) hypothesis testing. The results showed that organizational culture had a positive and significant effect on work-life balance, job satisfaction, and employee performance. Furthermore, work-life balance had a positive and significant effect on employee performance. Furthermore, job satisfaction was shown to have a positive and significant effect on employee performance. These results also demonstrate that work-life balance and job satisfaction act as partial mediators of the influence of organizational culture on employee performance. This means that organizational culture significantly influences improvements in work-life balance and job satisfaction. Consequently, organizational culture significantly contributes to improved employee performance. Thus, it can be concluded that a positive organizational culture can also significantly contribute to improving employee performance, both directly and through its mediating role in work-life balance and job satisfaction.
creator: Wa Ode Sitti Rahma Sari
creator: Nasrul Nasrul
creator: Salma Saleh
rights: Copyright (c) 2026 Wa Ode Sitti Rahma Sari, Nasrul Nasrul, Salma Saleh https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-26
publication date: 2026-06-26
volume: 5
number: 3
starting page: 374
ending page: 391
doi: 10.30640/inisiatif.v5i3.6739

Eksplorasi Faktor-Faktor Pendorong Kepatuhan Pajak Sukarela Wajib Pajak Orang Pribadi di Indonesia
type: item
description: Kepatuhan pajak masih menjadi perhatian penting di Indonesia karena penerimaan pajak menopang pembiayaan pelayanan publik dan pembangunan nasional. Penelitian ini mengkaji hubungan antara kesadaran pajak, pengetahuan pajak, dan kepatuhan pajak sukarela, sekaligus menelaah alasan yang membuat wajib pajak orang pribadi bersedia atau enggan memenuhi kewajiban pajaknya atas inisiatif sendiri. Penelitian menerapkan rancangan metode campuran sederhana dengan melibatkan 16 wajib pajak orang pribadi di Indonesia melalui kuesioner daring. Data kuantitatif diolah dengan statistik deskriptif, pengujian validitas dan reliabilitas, serta regresi linear berganda secara eksploratif. Sementara itu, jawaban pertanyaan terbuka ditafsirkan melalui analisis tematik. Hasil penelitian memperlihatkan bahwa kesadaran pajak dan pengetahuan pajak secara bersama-sama memiliki keterkaitan kuat dengan kepatuhan pajak sukarela, sebagaimana ditunjukkan oleh nilai R Square sebesar 0,818 dan hasil uji F yang signifikan. Namun, pada pengujian parsial, kedua variabel belum menunjukkan signifikansi statistik pada taraf 5%. Temuan tematik mengindikasikan bahwa kepatuhan juga dibentuk oleh tanggung jawab kewarganegaraan, persepsi manfaat pembangunan, sanksi, kepercayaan publik, transparansi, kesulitan administratif, dan kondisi ekonomi wajib pajak.
creator: Irma Handayani
creator: Ria Anggita Zen. M
rights: Copyright (c) 2026 Irma Handayani, Ria Anggita Zen. M https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-26
publication date: 2026-06-26
volume: 5
number: 3
starting page: 392
ending page: 412
doi: 10.30640/inisiatif.v5i3.7050

Analisis dan Evaluasi Kepatuhan Regulasi Atas Perencanaan dan Penganggaran APBKal di Desa Wonokromo, Pleret, Bantul
type: item
description: This research aims to analyze and evaluate regulatory compliance in the planning and budgeting processes for the 2025 Anggaran Pendapatan dan Belanja Kalurahan (APBKal) in Wonokromo Sub-district, Pleret, Bantul. This study focuses on the phenomenon of significant budget revisions, particularly the reduction in allocations for community development and empowerment, which raises questions regarding the maturity of initial planning. Using a descriptive qualitative methodology, data is collected through document analysis on the official Village Information System website (wonokromo.id) as well as structured interviews with village officials and hamlet heads. The research results indicate that, in general, they have complied with procedural and administrative requirements. Regarding the revision of the Anggaran Pendapatan dan Belanja Kalurahan (APBKal), such activities represent active compliance with changes in district government regulations. Technical obstacles are identified in the timing of regulatory issuance, leading to budget adjustments that resulted in the finalization being rushed to meet the submission deadline. Meanwhile, formal community participation is fulfilled through the Village Development Planning Meeting (Musrenbangkal), but substantive participation remains hindered by residents’ busy schedules and the physical capacity of the village hall.
creator: Athayarasya Anandrio
creator: Kevin Auriga
creator: Niken Cita Adi Laksmi
creator: Nesya Arjumand Bano
creator: Mukhlis Mukhlis
rights: Copyright (c) 2026 Athayarasya Anandrio, Kevin Auriga, Niken Cita Adi Laksmi, Nesya Arjumand Bano, Mukhlis Mukhlis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-27
publication date: 2026-06-27
volume: 5
number: 3
starting page: 413
ending page: 425
doi: 10.30640/inisiatif.v5i3.6778

Pengaruh Kelengkapan Resume, Kepatuhan Prosedur Dokumentasi dan Penggunaan Rekam Medis Elektronik terhadap Akurasi Informasi di RS Kemang Medical Care
type: item
description: The quality of health services is largely determined by the quality of information contained in medical records, where information accuracy serves as a key indicator of hospital service quality. This study aims to analyze the influence of resume completeness, documentation compliance, and the use of electronic medical records on the accuracy of medical record information for discharged patients. A quantitative research method was applied using a total sampling technique involving 100 medical record files of discharged patients. Data were analyzed using the Chi-Square test and Binary Logistic Regression with SPSS version 31. The results of the study indicate that each independent variable has a partial significant effect on information accuracy. Resume completeness shows a significant relationship in the Chi-Square test (p = 0.032), although it becomes not significant in multivariate analysis (p = 0.776). Documentation compliance has a significant effect both in bivariate and multivariate analysis (p < 0.001) with an odds ratio of 5.496. Similarly, the use of electronic medical records also has a significant effect (p = 0.001) and remains significant in multivariate analysis (p = 0.002) with an odds ratio of 4.818. Simultaneously, all variables significantly influence information accuracy (p < 0.001), with an R Square value of 27.8%. Documentation compliance and electronic medical records are the most dominant factors in improving accuracy.
creator: Desy Lukitawati
creator: Eddy Hermawan Hasudungan Panjaitan
creator: Widya Nengsih
rights: Copyright (c) 2026 Desy Lukitawati, Eddy Hermawan Hasudungan Panjaitan, Widya Nengsih https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-27
publication date: 2026-06-27
volume: 5
number: 3
starting page: 426
ending page: 438
doi: 10.30640/inisiatif.v5i3.6738

Peran Self- Efficacy dalam Memediasi Penggunaan E - Commerce dan Literasi Digital Terhadap Keberlanjutan UMKM di Kota Denpasar
type: item
description: Micro, Small, and Medium Enterprises (MSMEs) in the food and beverage sector play a strategic role in supporting the economy of Denpasar City. However, the increasingly competitive business environment requires entrepreneurs to adapt to digital technological advancements in order to sustain their businesses. This study aims to analyze the effects of e-commerce usage and digital literacy on MSME sustainability, as well as to examine the mediating role of self-efficacy. This research employed a quantitative approach with a causal associative design. The sample consisted of 99 food and beverage MSME owners in Denpasar City, selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings reveal that e-commerce usage, digital literacy, and self-efficacy have positive and significant effects on MSME sustainability. Furthermore, e-commerce usage and digital literacy were found to positively and significantly influence self-efficacy. Self-efficacy also significantly mediates the relationship between e-commerce usage, digital literacy, and MSME sustainability. These findings indicate that MSME sustainability is determined not only by the adoption of digital technology and digital literacy capabilities but also by entrepreneurs’ confidence in their ability to effectively manage and utilize technology. Therefore, strengthening digital competencies and enhancing self-efficacy are essential factors in supporting MSME sustainability in the digital economy era.
creator: Kadek Krisna Diva Antara
creator: Gede Crisna Wijaya
rights: Copyright (c) 2026 Kadek Krisna Diva Antara, Gede Crisna Wijaya https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-27
publication date: 2026-06-27
volume: 5
number: 3
starting page: 439
ending page: 456
doi: 10.30640/inisiatif.v5i3.6791

Peran Supplier Relationship Management untuk Meningkatkan Daya Saing Umkm
type: item
description: Amid increasingly competitive market dynamics, Micro, Small, and Medium Enterprises (MSMEs) are compelled to enhance operational efficiency through strategic supply chain management. This study aims to analyze and synthesize scientific literature on the role of Supplier Relationship Management (SRM) in improving the competitiveness of MSMEs. A systematic literature review method with thematic analysis was applied to peer-reviewed articles published within the last five years, sourced from Google Scholar, Portal Garuda, and ScienceDirect. The synthesis identified three major thematic clusters: (1) SRM practices and business partnerships, (2) distribution optimization and location adaptability, and (3) integration of lightweight technology with community-based customer relationship management. Findings reveal that SRM implementation through hybridization of informal relational elements and affordable digital platforms significantly reduces supply uncertainty, lowers transaction costs, and enhances supply chain responsiveness. A scalable SRM framework for MSMEs rests on three elements: a trust-based relational foundation, process digitalization using affordable platforms, and an adaptive supplier performance evaluation system. These findings are theoretically grounded in the Resource-Based View (RBV), where social capital and flexibility serve as substitutes for physical infrastructure limitations. It is concluded that adaptive SRM implementation can transform the operational limitations of MSMEs into sustainable competitive advantages amidst market volatility.
creator: Ester May Eliza
creator: Fatma Tri Utami
creator: Hanifah Nurshadrina Friza
creator: Nadila Septiani
creator: Rini Sapridawati
creator: Samsir Samsir
rights: Copyright (c) 2026 Ester May Eliza, Fatma Tri Utami, Hanifah Nurshadrina Friza, Nadila Septiani, Rini Sapridawati, Samsir Samsir https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-27
publication date: 2026-06-27
volume: 5
number: 3
starting page: 457
ending page: 467
doi: 10.30640/inisiatif.v5i3.6619

Analisis Dampak Inflasi Kelompok Volatile Food terhadap Konsumsi Rumah Tangga di Provinsi Jambi Periode 2020-2024
type: item
description: This study aims to analyze the impact of volatile food inflation on household consumption in Jambi Province during 2020–2024. The research employed a descriptive qualitative method using secondary data obtained from Statistics Indonesia (BPS), Bank Indonesia, and related literature. The results show that volatile food inflation fluctuated significantly, with the highest inflation recorded in 2021 at 18.12% and deflation occurring in 2023 at -8.71%. Although household consumption continued to increase, rising food prices affected consumption patterns and reduced people's purchasing power, especially among low-income households. Therefore, food price stability is essential to maintain household consumption and public welfare.
creator: Nadia Atika Sari
creator: Nurisnaini Ashuratirana
creator: Rahmad Mardianto
creator: Miftahul Jannah
creator: Miranda Herdia Nova
creator: Ahmad Setiawan Nuraya
rights: Copyright (c) 2026 Nadia Atika Sari, Nurisnaini Ashuratirana, Rahmad Mardianto, Miftahul Jannah, Miranda Herdia Nova, Ahmad Setiawan Nuraya https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-29
publication date: 2026-06-29
volume: 5
number: 3
starting page: 468
ending page: 487
doi: 10.30640/inisiatif.v5i3.6809

Pengaruh Tata Kelola Perusahaan, Struktur Aset, Kepemilikan Institusional dan Kepemilikan Manajerial terhadap Manajemen Laba Riil: Bukti dari Perusahaan Energi di Indonesia
type: item
description: This study aims to examine the effect of corporate governance, asset structure, institutional ownership, and managerial ownership on real earnings management in energy sector companies listed on the Indonesia Stock Exchange. The study is motivated by the increasing concern regarding the quality of financial reporting and the tendency of managers to engage in real earnings management through operational decisions that are difficult to detect. This study employs a quantitative approach using panel data derived from annual reports and financial statements of energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The data are analyzed using panel data regression techniques to identify the relationship between corporate governance, asset structure, institutional ownership, managerial ownership, and real earnings management. The findings are expected to provide empirical evidence regarding the role of monitoring mechanisms and ownership structure in influencing real earnings management practices, as well as providing implications for investors, regulators, and corporate stakeholders regarding the importance of effective governance mechanisms and ownership structures in improving financial reporting quality and reducing opportunistic managerial behavior. This study integrates Agency Theory and Resource Dependence Theory to explain real earnings management behavior in Indonesian energy companies. Furthermore, it focuses on the energy sector, which has received relatively limited attention in real earnings management studies despite its strategic importance and unique operational characteristics.
creator: Heri Dwi Agung Laksono
creator: Agrianti Komalasari
rights: Copyright (c) 2026 Heri Dwi Agung Laksono, Agrianti Komalasari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-29
publication date: 2026-06-29
volume: 5
number: 3
starting page: 488
ending page: 507
doi: 10.30640/inisiatif.v5i3.6816

Efektivitas Program Literasi Pasar Modal Syariah oleh OJK terhadap Pemahaman Mahasiswa Universitas Al-Amien Prenduan
type: item
description: This research aims to analyze the implementation of the Islamic capital market literacy program by the OJK and evaluate its effectiveness in improving the understanding of Al-Amien Prenduan University students. The focus of this research is not only on the level of student understanding, but also on how the literacy program affects students' perceptions, attitudes, and interest in sharia investment.This study uses a qualitative method with a descriptive approach. Data was collected through semi-structured interviews with students who had participated in the Islamic capital market literacy program. In addition, data was also obtained through observation and documentation as support. The data analysis technique is carried out through the stages of data reduction, data presentation, and conclusion drawn, with the aim of obtaining an in-depth picture of student understanding and the effectiveness of the literacy program implemented.The results of the study show that students have a fairly good understanding of the sharia capital market, including basic concepts, sharia principles, and types of investment instruments such as sharia stocks, sukuk, and sharia mutual funds. The literacy program organized by the OJK has proven to be effective in increasing understanding and changing students' perception of investment to be more positive and inclusive, as well as increasing interest in investing. However, the effectiveness of the program is still limited to cognitive and affective aspects, and is not fully optimal in encouraging real changes in investment behavio.
creator: Hifdani Amal Abdika
creator: Zaid Raya Argantara
rights: Copyright (c) 2026 Hifdani Amal Abdika, Zaid Raya Argantara https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-29
publication date: 2026-06-29
volume: 5
number: 3
starting page: 508
ending page: 521
doi: 10.30640/inisiatif.v5i3.6802

Pengaruh Strategi Penagihan, Kualitas Layanan, dan Kepuasan Anggota terhadap Pengelolaan Piutang pada Koperasi Primkoveri 19 Ketanggungan
type: item
description: This study aims to analyze the influence of collection strategy, service quality, and member satisfaction on receivables management at Primkoveri 19 Ketanggungan Cooperative. Effective receivables management is an important factor in maintaining the liquidity and operational sustainability of a cooperative. A high level of uncollectible receivables can disrupt cash flow and reduce the cooperative’s financial performance. Therefore, an appropriate collection strategy, supported by high-quality services and a high level of member satisfaction, is required to improve the effectiveness of receivables management. This study employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to members of Primkoveri 19 Ketanggungan Cooperative who had financing or credit relationships with the cooperative. Data analysis was conducted using multiple linear regression to examine the influence of each independent variable on the dependent variable. The results indicate that collection strategy, service quality, and member satisfaction have a positive and significant effect on receivables management. Simultaneously, these three variables contribute significantly to improving the effectiveness of the cooperative’s receivables management. The findings are expected to serve as a reference for cooperative managers in formulating more effective receivables management policies that are oriented toward members' needs.
creator: Azkia Nisa Nabila
creator: Dumadi Dumadi
creator: Roni Roni
creator: M. Badrun Zaman
creator: Hilda Kumala Wulandari
rights: Copyright (c) 2026 Azkia Nisa Nabila, Dumadi Dumadi, Roni Roni, M. Badrun Zaman, Hilda Kumala Wulandari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-30
publication date: 2026-06-30
volume: 5
number: 3
starting page: 522
ending page: 534
doi: 10.30640/inisiatif.v5i3.6826

Pengaruh Live Streaming Tiktok terhadap Minat Beli Skincare Somethinc melalui Kepercayaan Konsumen pada Mahasiswa Manajemen Universitas Negeri Makassar
type: item
description: The rapid growth of social commerce has encouraged skincare brands to use TikTok live streaming as an interactive marketing strategy to attract digital consumers. Somethinc, as a local skincare brand, actively utilizes TikTok live streaming to present product information, promotions, and real-time interaction with potential buyers. This study aims to analyze the effect of TikTok live streaming on purchase intention for Somethinc skincare products through consumer trust as an intervening variable among Management students at Universitas Negeri Makassar. This research used a quantitative approach with a causal design. Data were collected through online questionnaires distributed to 120 respondents selected using purposive sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling with SmartPLS 4. The results show that TikTok live streaming has a positive and significant effect on purchase intention, while consumer trust also has a positive and significant effect on purchase intention. However, TikTok live streaming does not significantly affect consumer trust, and consumer trust does not mediate the relationship between TikTok live streaming and purchase intention. These findings indicate that TikTok live streaming directly encourages purchase intention through interactive product presentation, real-time communication, and promotional appeal, rather than through the formation of consumer trust. The study implies that Somethinc should optimize live streaming content while strengthening trust through authentic reviews, transparent product information, and safety assurance.
creator: Gaby Putri Edy
creator: Agung Widhi Kurniawan
creator: Muhammad Ichwan Musa
creator: Muhammad Ilham Wardhana Haeruddin
creator: Nurul Fadilah Aswar
rights: Copyright (c) 2026 Gaby Putri Edy, Agung Widhi Kurniawan, Muhammad Ichwan Musa, Muhammad Ilham Wardhana Haeruddin, Nurul Fadilah Aswar https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-30
publication date: 2026-06-30
volume: 5
number: 3
starting page: 535
ending page: 553
doi: 10.30640/inisiatif.v5i3.6847

The Influence of Live Streaming and Content Marketing on Purchasing Decisions on TikTok Social Media
type: item
description: The growth of digital technology has led to a change in how marketing is done, moving away from traditional methods to using social media for marketing. TikTok is a popular platform that lets people stream live videos and promote their content, which can affect how people make buying choices. This study looks at how live streaming and content marketing affect TikTok users. A quantitative method was used, which involved giving out questionnaires to 100 people from Generation Z in Bojonegoro Regency. Researchers used multiple linear regression to figure out how much each variable influenced the outcome. The findings show that both live streaming and content marketing have a positive and important effect on how people make buying decisions, whether on their own or together. Content marketing was found to have a stronger impact than live streaming. Both variables helped explain a large part of why consumers make their buying choices.
creator: Bayu Saputro
creator: Sulartopo Sulartopo
creator: Siti Kholifah
creator: Febryantahanuji Febryantahanuji
creator: Haryo Kusumo
rights: Copyright (c) 2026 Bayu Saputro, Sulartopo Sulartopo, Siti Kholifah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-30
publication date: 2026-06-30
volume: 5
number: 3
starting page: 554
ending page: 563
doi: 10.30640/inisiatif.v5i3.6803

Studi Komparatif antara Ekonomi Konvensional dan Ekonomi Syariah: Konsep, Prinsip, dan Implementasi
type: item
description: This study aims to analyze and compare conventional economics and Islamic economics in terms of their concepts, principles, and implementation in economic activities. Conventional economics is an economic system oriented toward achieving profit and efficiency through market mechanisms, with individual rationality and economic freedom as its primary foundations. In contrast, Islamic economics is an economic system guided by Islamic values derived from the Qur'an and Hadith, aiming to achieve welfare (falah), justice, and a balance between individual and social interests. The research employs a library research method with a descriptive-comparative approach. Data were collected through a review of various relevant literature sources, including scientific journals, books, and official documents related to conventional and Islamic economics. The findings indicate that there are fundamental differences between the two economic systems. Conventional economics emphasizes material aspects and profit maximization through interest-based mechanisms, whereas Islamic economics promotes principles of justice, the prohibition of riba (usury), profit-and-loss sharing, and social responsibility. In practice, Islamic economics is implemented through Islamic financial institutions, Islamic banking, zakat, infaq, sadaqah, and waqf, which contribute to the equitable distribution of social welfare. Although both systems share the objective of improving economic welfare, Islamic economics offers a more comprehensive approach by integrating both material and spiritual dimensions. Therefore, Islamic economics can serve as an alternative economic system capable of fostering stability, justice, and sustainability in economic development.
creator: Abu lubaba
creator: Arifahtul Hikmah
creator: Raisya Putri Natasya
creator: Afif Al Khaedar
creator: Falah Alkautsar
rights: Copyright (c) 2026 Abu lubaba, Arifahtul Hikmah, Raisya Putri Natasya, Afif Al Khaedar, Falah Alkautsar https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-06-30
publication date: 2026-06-30
volume: 5
number: 3
starting page: 564
ending page: 573
doi: 10.30640/inisiatif.v5i3.6856

Pengaruh Strategic Risk Management terhadap Kinerja Perusahaan melalui Praktik Corporate Governance
type: item
description: This study aims to analyze the effect of Strategic Risk Management on Firm Performance through Corporate Governance Practices at PT Cengkareng Permai. The study employed an explanatory quantitative approach using survey data collected from 100 employees selected through purposive sampling. Data were gathered using a closed-ended questionnaire based on a five-point Likert scale and analyzed using SEM-PLS with SmartPLS to examine direct and indirect relationships among the research variables. The findings indicate that Strategic Risk Management has a positive and significant effect on Corporate Governance Practices and Firm Performance. Corporate Governance Practices also have a positive and significant effect on Firm Performance and partially mediate the relationship between Strategic Risk Management and Firm Performance. These results suggest that effective risk identification, analysis, mitigation, reporting, and monitoring can improve company performance when supported by transparent, accountable, independent, responsible, and fair governance practices. The implication of this study is that companies should integrate strategic risk management with strong corporate governance to enhance adaptability, accountability, operational efficiency, and sustainable performance.
creator: Faizal Roni
creator: Desri Yani
creator: Suripah Suripah
creator: Eva Marsusanti
creator: Aliffah Kusumaningrum
rights: Copyright (c) 2026 Faizal Roni; Desri Yani, Suripah Suripah, Eva Marsusanti, Aliffah Kusumaningrum https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-01
publication date: 2026-07-01
volume: 5
number: 3
starting page: 574
ending page: 586
doi: 10.30640/inisiatif.v5i3.6697

Menjawab Tantangan Kelangkaan Barang dalam Perspektif Ekonomi Syariah
type: item
description: Scarcity of goods is an economic problem occurring in the coconut commodity in Marga Mulya Village, Bumi Agung Subdistrict, East Lampung Regency. This condition is caused by a decline in production, land-use conversion, and unstable distribution, resulting in an imbalance between demand and supply. Coconut agents play an important role in maintaining the availability and distribution of coconuts to the community. This study uses a qualitative method with a field research approach through observation, in-depth interviews, and documentation techniques. The results show that the strategies applied by coconut agents in Marga Mulya Village in dealing with scarcity include limiting sales, sourcing supply from outside the region, adjusting prices, and prioritizing long-term customers. Sales restrictions reflect efforts to ensure equitable distribution under limited stock conditions so that all consumers still receive proportional access in accordance with the principles of Islamic economic justice and the trust in resource management. Sourcing coconuts from outside the region serves as a measure to fulfill community needs when local production is insufficient, thereby maintaining distribution continuity based on the principle of fulfilling basic needs. Price adjustments reflect market mechanisms caused by changes in production costs and product availability, as long as they are conducted honestly without manipulation and are aligned with the social responsibility of economic actors. Prioritizing long-term customers helps maintain long-term business relationships, but it may reduce equal access because not all consumers have the same opportunity. Overall, the strategies applied reflect the values of justice, honesty, and responsibility in Islamic economics, although the aspect of distribution equity still needs to be strengthened to ensure fair access to goods during conditions of scarcity for all members of society.
creator: Amelia Ramadani
creator: Suci Hayati
creator: Suraya Murcitaningrum
rights: Copyright (c) 2026 Amelia Ramadani, Suci Hayati, Suraya Murcitaningrum https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-01
publication date: 2026-07-01
volume: 5
number: 3
starting page: 587
ending page: 611
doi: 10.30640/inisiatif.v5i3.6868

Analisis Akad Wakalah bil Ujrah dalam Pengelolaan Dana Hibah Korporat (CSR) Berbasis Keberlanjutan Lingkungan
type: item
description: Corporate Social Responsibility (CSR), or Environmental and Social Responsibility (TJSL), is a legal obligation under Indonesian Law No. 40/2007. However, its distribution via grants remains vulnerable to poor governance, lack of transparency, and environmental goal distortion (Michiko, 2019; Hidayat, 2026). This study analyzes the relevance of the Wakalah bil Ujrah contract in managing CSR funds for environmental sustainability. Employing a normative juridical method, this research examines CSR regulations and DSN-MUI Fatwas. The results indicate that Wakalah bil Ujrah provides a robust legal framework for corporations (muwakkil) to delegate funds to competent third parties (wakil) with transparent ujrah (fees). This mechanism aligns with Good Corporate Governance principles and the yad amanah (trustworthy hand) concept in Islamic jurisprudence (Zarefar & Sawarjuwono, 2021; Yudhanto et al., 2026; Atabik et al., 2022). Conclusively, integrating this contract ensures regulatory compliance and actualizes maqashid syariah (hifz al-mal and hifz al-bi’ah), guaranteeing effective and measurable CSR fund distribution for environmental preservation.
creator: Nohan Mido Aydin
creator: Haris Surya Permana
creator: Syaeful Bahri
rights: Copyright (c) 2026 Nohan Mido Aydin, Haris Surya Permana, Syaeful Bahri https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-01
publication date: 2026-07-01
volume: 5
number: 3
starting page: 612
ending page: 624
doi: 10.30640/inisiatif.v5i3.6871

Dampak Covid-19, Ekspor dan Impor terhadap Pertumbuhan Ekonomi di Negara Asean Tahun 2020-2025
type: item
description: This study aims to determine the impact of imports, exports, and the Covid-19 pandemic on economic growth in ASEAN countries from 2020 to 2025. The sample in this study consists of nine ASEAN countries. This study uses a quantitative method based on OLS and EVIEWS Statistical Tools13. The data obtained are secondary data from the World Bank and the analysis is carried out using the concept of multiple linear regression. The study shows that import variables have a significant negative impact on economic growth, while export variables have a significant positive impact. In addition, the Covid 19 factor has a significant negative impact on economic growth. This study is limited to simulating import and export variables for six years, so future researchers are expected to extend the observation period and increase the number of variables used.
creator: Ayu Fellyssia
creator: Miftakhul Choiri
rights: Copyright (c) 2026 Ayu Fellyssia, Miftakhul Choiri https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-01
publication date: 2026-07-01
volume: 5
number: 3
starting page: 625
ending page: 637
doi: 10.30640/inisiatif.v5i3.6861

Pengaruh Inovasi Produk, Digital Marketing, dan Kualitas Produk terhadap Volume Penjualan CV Air Segar Kita Ron88
type: item
description: The dynamic global economic environment challenges local bottled water (AMDK) companies to stabilize their sales performance amid stiff competition. This study aims to analyze and empirically examine the partial and simultaneous effects of product innovation, digital marketing, and product quality on the sales volume of CV Air Segar Kita RON88 in Brebes Regency. Employing a causal-associative quantitative research design, data were gathered through structured questionnaires distributed to 100 active consumers selected via purposive sampling. The collected data were analyzed using Multiple Linear Regression Analysis assisted by IBM SPSS software. The empirical findings demonstrated that product innovation has a positive and significant partial effect on sales volume (t = 6.041, p < 0.05). Similarly, digital marketing exerts a positive and significant partial impact (t = 3.057, p < 0.05), although it yields the smallest coefficient value among the predictors. Product quality emerged as the most dominant determinant significantly driving sales volume (t = 5.196, p < 0.05), reflecting the high consumer sensitivity toward hygiene and taste consistency. Simultaneously, all three independent variables significantly influenced sales volume (F = 56.467, p < 0.05), accounting for 63.8% of the total variance (R2 = 0.638). The theoretical implication reinforces the Resource-Based View (RBV) that integrating traditional operational quality with modern digital marketing agility maximizes firm performance. Practically, the management must aggressively scale up targeted digital promotions while strictly maintaining BPOM and SNI quality controls to sustain long-term business growth.
creator: Vinkan Ayu Puspitasari
creator: Dwi Harini
creator: Gian Fitrialisma
creator: Ari Kristiana
rights: Copyright (c) 2026 Vinkan Ayu Puspitasari, Dwi Harini, Gian Fitrialisma, Ari Kristiana https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-01
publication date: 2026-07-01
volume: 5
number: 3
starting page: 638
ending page: 649
doi: 10.30640/inisiatif.v5i3.6883

Psychological Safety as a Strategic Driver of Knowledge-Based Innovation in the Digital Economy
type: item
description: This study Psychological safety has emerged as a critical organizational capability that enables knowledge exchange, creativity, and innovation in the digital economy. This study aims to examine how psychological safety contributes to knowledge-based innovation by synthesizing findings from contemporary literature. Using a narrative literature review approach, this study analyzes empirical and conceptual studies published between 2022 and 2025 on psychological safety, knowledge sharing, organizational learning, employee creativity, and innovation performance. The review identifies three research questions concerning the role of psychological safety in facilitating innovation, the mechanisms linking psychological safety to innovation outcomes, and organizational strategies for strengthening innovation capability. The findings demonstrate that psychological safety encourages employees to share knowledge, express ideas without fear of negative consequences, and engage in collaborative learning, thereby enhancing creativity and innovation performance. Furthermore, knowledge sharing, organizational learning, and employee creativity operate as sequential mediating mechanisms through which psychological safety improves organizational innovation. The study also highlights that leadership support, inclusive organizational culture, digital collaboration technologies, and knowledge management systems are essential for sustaining psychological safety in increasingly digital workplaces. This review proposes an integrative conceptual framework positioning psychological safety as a strategic organizational resource that strengthens innovation capability and long-term competitiveness. The findings provide theoretical insights and practical recommendations for organizations seeking to develop resilient, knowledge-driven, and innovative workplaces in the rapidly evolving digital economy.
creator: Tiara Dean Risa
creator: Vina Varians
creator: Muhammad Aliyandri Akbar
rights: Copyright (c) 2026 Tiara Dean Risa, Vina Varians, Muhammad Aliyandri Akbar https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-01
publication date: 2026-07-01
volume: 5
number: 3
starting page: 650
ending page: 669
doi: 10.30640/inisiatif.v5i3.6887

Pengaruh Literasi Keuangan, Gaya Hidup dan Lingkungan Sosial terhadap Financial Management Behavior Mahasiswa Adik Fe Universitas Widya Mataram
type: item
description: Financial management behavior is one of the important aspects for students in managing financial resources effectively. However, there are still students who have difficulties in planning, controlling expenses, and making the right financial decisions. This condition encourages the need for research on factors that affect financial management behavior, especially financial literacy, lifestyle, and social environment. This study aims to analyze the influence of financial literacy, lifestyle, and social environment on financial management behavior of ADiK students, Faculty of Economics, Widya Mataram University. The study uses a quantitative approach with a causal associative design. The research population was 82 students, with a sample of 68 respondents determined using purposive sampling techniques. Data were collected through questionnaires using the Likert scale and analyzed using multiple linear regression with the help of SPSS. The results showed that financial literacy had a significant effect on financial management behavior, while lifestyle and social environment did not have a partial significant effect. However, together, financial literacy, lifestyle, and social environment have a significant effect on financial management behavior. These findings indicate that improving financial literacy has an important role in shaping student financial management behavior. Therefore, educational institutions need to strengthen financial education and literacy programs to support the formation of better financial behavior among students.
creator: Aswan Aswan
rights: Copyright (c) 2026 Aswan Aswan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-01
publication date: 2026-07-01
volume: 5
number: 3
starting page: 670
ending page: 684
doi: 10.30640/inisiatif.v5i3.6903

Pengaruh Optimalisasi Ekosistem Pembayaran Digital dan Pengendali Inflasi terhadap Pertumbuhan Ekonomi di Indonesia
type: item
description: This study examines the impact of optimizing the digital payment ecosystem and the effectiveness of inflation control on Indonesia's economic growth. To create a friendly investment climate for national development and maintain purchasing power, it is crucial to maintain or maintain consistent price stability through inflation control. Given the increasingly rapid pace of digital transformation, the cash payment system has reached a critical foundation for increasing transaction efficiency. Using a quantitative approach based on multiple linear regression analysis of secondary data from 2015 to 2025, this analysis shows that optimizing the digital payment ecosystem can be reflected in the volume of digital money transactions (QRIS), which have a significant impact on GDP growth. This, coupled with effective inflation control, can strengthen the effect of optimizing digitalization on national economic stability. The findings of this analysis emphasize the need to strengthen equitable digital infrastructure and cooperation between monetary policy and innovation in financial technology to ensure sustainable economic growth during the era of digital modernization.
creator: Anggi Dwi Astuti
creator: Mera Zahara
creator: Adelia Josenia
creator: Shasy Zulia Daufuard
creator: Maya Panorama
rights: Copyright (c) 2026 Anggi Dwi Astuti, Mera Zahara, Adelia Josenia, Shasy Zulia Daufuard, Maya Panorama https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-01
publication date: 2026-07-01
volume: 5
number: 3
starting page: 685
ending page: 703
doi: 10.30640/inisiatif.v5i3.6901

Evaluasi Pengelolaan Keuangan Desa Berbasis Sistem Keuangan Desa (SISKEUDES) di Desa Tenggela
type: item
description: This study aims to evaluate village financial management based on the Village Financial System (SISKEUDES) in Tenggela Village. The research employed a qualitative method with a descriptive approach to examine the implementation of village financial management covering the stages of planning, implementation, administration, reporting, and accountability. Data were collected through observation, interviews, and documentation. The findings indicate that village financial management in Tenggela Village has generally been implemented in accordance with the provisions of the Minister of Home Affairs Regulation Number 20 of 2018. The implementation of SISKEUDES has contributed to improving administrative order, facilitating transaction recording, and accelerating the preparation of village financial reports. However, several challenges remain, including limited human resource capacity, dependence on specific operators, administrative delays, and inadequate internet network quality. Furthermore, the transparency aspect requires improvement, as financial reports have not been optimally disclosed to the public through digital media. Therefore, enhancing the capacity of village officials and optimizing the use of information technology are necessary to support more transparent, accountable, and effective village financial management.
creator: Nur Cahyani Dehi
creator: Nur Hidayah Is. Onu
creator: Khalsja Oktaviani Kadir
creator: Sahmin Noholo
rights: Copyright (c) 2026 Nur Cahyani Dehi, Nur Hidayah Is. Onu, Khalsja Oktaviani Kadir, Sahmin Noholo https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-01
publication date: 2026-07-01
volume: 5
number: 3
starting page: 704
ending page: 713
doi: 10.30640/inisiatif.v5i3.6813

Pengaruh Leverage, Kepemilikan Manajerial, dan Komite Audit terhadap Manajemen Laba Pasca Implementasi PSAK 71 pada Perusahaan Perbankan di BEI Tahun 2020-2024
type: item
description: The implementation of PSAK 71 brings changes in the method used to establish the Allowance for Impairment Losses (CKPN), which was previously based on an incurred loss approach and subsequently shifted to an expected credit loss model with a forward-looking perspective. This change provides greater managerial discretion and may increase the potential for earnings management practices in the banking sector. This study’s conducted to examine the effects of leverage, managerial ownership, and audit committees on earnings management following the implementation of PSAK 71 in banks listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The study adopts a quantitative research approach using secondary data derived from companies annual reports and financial statements. The results of the multiple linear regression analysis reveal that leverage and managerial ownership do not have a significant effect on earnings management, whereas the audit committee has a significant effect. These findings suggest that changes in financial instrument accounting standards should be accompanied by greater transparency in the estimation process of the CKPN as well as strengthened corporate governance and oversight mechanisms to minimize earnings management practices in the banking sector.
creator: Gita Oktavia Ramadhani
creator: Widya Rizki Eka Putri
creator: Irma Sriwijayanti
rights: Copyright (c) 2026 Gita Oktavia Ramadhani, Widya Rizki Eka Putri, Irma Sriwijayanti https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 5
number: 3
starting page: 714
ending page: 730
doi: 10.30640/inisiatif.v5i3.6900

Pengaruh Transparansi dan Akuntabilitas terhadap Efektivitas Pengelolaan Dana Bantuan Oprasional Sekolah (BOS) Sekolah Dasar di Kecamatan Terara
type: item
description: This study aims to analyze the influence of transparency and accountability on the effectiveness of School Operational Assistance (BOS) fund management in elementary schools in Terara District. A quantitative approach was applied using primary data collected through questionnaires distributed to 100 respondents. Data were analyzed using multiple linear regression after passing validity, reliability, and classical assumption tests. The results show that transparency and accountability simultaneously influence the effectiveness of BOS fund management. Partially, transparency has a negative effect on effectiveness, while accountability shows a positive effect. This indicates that improving accountability can enhance the effectiveness of BOS fund management, whereas transparency that is not properly managed may reduce effectiveness due to increased administrative burdens. The coefficient of determination reveals that transparency and accountability explain only a limited portion of effectiveness, suggesting that other factors also play an important role. This study implies the need to strengthen accountability and implement transparency in a simpler, more relevant, and efficient manner to improve the effectiveness, accuracy, and overall quality of BOS fund management in supporting educational outcomes.
creator: Ye Zalwa Rajufillah
creator: Rr Sri Pancawati Martiningsih
rights: Copyright (c) 2026 Ye Zalwa Rajufillah, Rr Sri Pancawati Martiningsih https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 5
number: 3
starting page: 731
ending page: 747
doi: 10.30640/inisiatif.v5i3.7162

Analisis Elemen Laporan Keuangan dalam Kerangka Konseptual Akuntansi
type: item
description: This study aims to analyze the elements of financial statements within the conceptual framework of accounting, including assets, liabilities, equity, revenue, and expenses, as well as the recognition and measurement of these elements. This study is motivated by the importance of high-quality, relevant, and reliable financial reporting in supporting economic decision-making amid increasingly intense business competition. This study employs a qualitative method using a literature review approach by examining various scientific sources, such as journals, books, and accounting standards related to the conceptual framework of accounting. The findings indicate that the conceptual framework of accounting serves as a crucial theoretical foundation for the preparation of financial statements and assists accountants in addressing accounting issues not explicitly addressed in accounting standards. Furthermore, the elements of financial statements play a vital role in generating relevant and reliable financial information for users of financial statements. Proper recognition and measurement of these elements also contribute to enhancing the quality and credibility of financial reporting. This study is expected to deepen understanding of the importance of the conceptual framework of accounting in producing high-quality financial statements that can support effective economic decision-making.
creator: Helena Febriyanti Tambunan
creator: Salsabila Aulia Putri
creator: Vanesa Putri Firdianti Sagita
creator: Lusiana Fitriani
creator: Yulius Tjandra
rights: Copyright (c) 2026 Helena Febriyanti Tambunan, Salsabila Aulia Putri, Vanesa Putri Firdianti Sagita, Lusiana Fitriani, Yulius Tjandra https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 5
number: 3
starting page: 748
ending page: 758
doi: 10.30640/inisiatif.v5i3.7164

Analisis Pengungkapan Laporan Keuangan dalam Mendukung Pengambilan Keputusan Investor
type: item
description: The objective of this study is to analyze the role of financial statement disclosure in supporting investor decision-making through a case study of PT Garuda Indonesia Tbk. This study employs a qualitative descriptive method using a literature review approach. Data were obtained from scientific journals, academic articles, the company’s financial statements, accounting standards, and various literature related to financial statement disclosure and investment decisions. An analysis of the company’s income statement, balance sheet, and cash flow statement was conducted to assess its financial condition and the relevance of this information to investors. The results indicate that PT Garuda Indonesia Tbk’s financial performance has experienced a significant decline in profits, leading to an unhealthy financial position characterized by a decrease in cash and operating cash flow, as well as an increase in the capital deficit. This situation indicates high financial risk for the company and is an important consideration for investors in making investment decisions. Therefore, the presentation of financial statements that are transparent, relevant, and in accordance with accounting standards is crucial for enhancing investor confidence and supporting the quality of investment decision-making.
creator: Salwa Dwi Haniah
creator: Haris Alrasyid Samosir
creator: Randyka Surya Ramadhan
creator: Fithriyyah Akhdiyatul Nabiilah
creator: Muhamar Rajabillah Saputra
rights: Copyright (c) 2026 Salwa Dwi Haniah, Haris Alrasyid Samosir, Randyka Surya Ramadhan, Fithriyyah Akhdiyatul Nabiilah, Muhamar Rajabillah Saputra https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 5
number: 3
starting page: 759
ending page: 768
doi: 10.30640/inisiatif.v5i3.7167

Optimalisasi Peran Bumdes Tugu Jaya dalam Meningkatkan Pades di Desa Muara Jaya
type: item
description: Optimizing the role of the Tugu Jaya Village-Owned Enterprise (BUMDes) in increasing Village Original Income (PADes) in Muara Jaya Village, East Lampung Regency, is the main focus of this study, particularly regarding the utilization of village market kiosks. This study aims to analyze the management of Tugu Jaya BUMDes business units, examine their contribution to PADes during the 2020–2025 period, and analyze the impact of institutional transformation into a legal entity on village income governance. Through a descriptive qualitative approach, an analysis was conducted of the economic, social, and psychological motives underlying managerial decisions in managing village assets. Data were sourced from 9 key informants including village officials, BUMDes administrators, and the community, collected through in-depth interviews and field observations. The findings show a very significant increase in the contribution of BUMDes' net profit to PADes, namely from IDR 10,185,000 (2020–2023) to IDR 20,000,000 per year (2024–2025). This success was driven by economic motives through an efficiency strategy by focusing resources on village market business units and drinking water depots, as well as social motives that position BUMDes as a public service instrument. The real implications of this optimization are seen in the fulfillment of vital village infrastructure, such as the renovation of village offices and the construction of drainage.
creator: Adil Pratomo
creator: Zumaroh Zumaroh
creator: Rina El Maza
creator: Vera Ismail
rights: Copyright (c) 2026 Adil Pratomo, Zumaroh Zumaroh, Rina El Maza, Vera Ismail https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 5
number: 3
starting page: 769
ending page: 786
doi: 10.30640/inisiatif.v5i3.6571

Peran Akuntansi Forensik dalam Mengidentifikasi Aliran Dana dan Kerugian Negara pada Kasus Korupsi Kuota Haji di Indonesia
type: item
description: This study aims to analyze the role of forensic accounting in identifying the flow of funds and state losses in the alleged Hajj quota corruption case in Indonesia. This case demonstrates a high level of complexity involving deviations from public policy, manipulation of quota distribution, and indications of illegal fund flows to certain parties. The method used in this study is a qualitative approach with a literature review and case analysis based on secondary data from scientific journals and related news reports. The results indicate that forensic accounting plays a strategic role in tracing the flow of funds through financial tracing and follow-the-money techniques, identifying unusual transactions, and more accurately calculating state losses. Furthermore, forensic accounting also contributes to providing relevant evidence for legal proceedings and helps distinguish between legitimate policy discretion and abuse of authority. However, its implementation still faces various challenges, such as regulatory complexity, limited data transparency, differing interpretations in calculating state losses, and limited competent human resources. Therefore, strengthening the oversight system, improving coordination between institutions such as the Corruption Eradication Commission (KPK) and the Supreme Audit Agency (BPK), and developing technology-based forensic accounting competencies are needed to enhance the effectiveness of corruption prevention and eradication in Indonesia.
creator: Daariin Dewi Nabiilah
creator: Nur Imroatus Sholikah
creator: Devi Nadia Agustina
creator: Adinda Nibros Zahira Fasya
creator: Tries Ellia Sandari
rights: Copyright (c) 2026 Daariin Dewi Nabiilah, Nur Imroatus Sholikah, Devi Nadia Agustina, Adinda Nibros Zahira Fasya, Tries Ellia Sandari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 5
number: 3
starting page: 787
ending page: 805
doi: 10.30640/inisiatif.v5i3.6916

Struktur Modal dan Likuiditas terhadap Kualitas Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi
type: item
description: This study aims to analyze the effect of capital structure (measured by Debt to Equity Ratio/DER) and liquidity (measured by Loan to Deposit Ratio/LDR) on earnings quality (measured by Quality of Income Ratio/QIR) in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period, with firm size (measured by Ln Total Assets) as a moderating variable. This study employs a quantitative approach using secondary data in the form of annual financial statements. The research population consists of 41 banking companies, with a sample of 28 companies (112 observations) selected using a purposive sampling technique based on specific criteria. Data analysis was performed using descriptive statistics, classic assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA) via SPSS software. The results indicate that capital structure (DER) has no significant effect on earnings quality. Liquidity (LDR) has a negative and significant effect on earnings quality. Firm size is unable to moderate the effect of capital structure on earnings quality. However, firm size is able to moderate the effect of liquidity on earnings quality (significant moderating effect). Simultaneously, the independent and moderating variables can only explain 15.4% of the variation in earnings quality. These findings highlight the importance of prudent liquidity management, particularly in large-scale banks, to maintain sustainable earnings quality amidst economic fluctuations.
creator: Mohammad Rizky Alfiansyah
creator: Aranta Prista Dilasari
rights: Copyright (c) 2026 Mohammad Rizky Alfiansyah, Aranta Prista Dilasari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 5
number: 3
starting page: 806
ending page: 820
doi: 10.30640/inisiatif.v5i3.6892

Perbandingan Kinerja Model ARIMA pada Forecasting Harga Saham PT Erajaya Swasembada Tbk menggunakan Data Historis 10 Tahun, 5 Tahun dan 3 Tahun
type: item
description: This study aims to compare the performance of the Autoregressive Integrated Moving Average (ARIMA) model in forecasting the stock price of PT Erajaya Swasembada Tbk using 10-year, 5-year, and 3-year historical daily data. The research data consisted of daily stock prices from 2016–2025 obtained from Yahoo Finance and company fundamental data including revenue, net income, total assets, EPS, and ROE. The study employed a quantitative approach using time series forecasting analysis with the ARIMA model. The analysis stages included data preprocessing, stationarity testing using the Augmented Dickey-Fuller (ADF) Test, differencing, model identification through ACF and PACF plots, model selection based on Akaike Information Criterion (AIC), residual testing using the Ljung-Box Test, and accuracy evaluation using RMSE, MAE, and MAPE. The results showed that all data became stationary after first-order differencing. The best models obtained were ARIMA(0,1,0) for 10-year data, ARIMA(0,1,1) for 5-year data, and ARIMA(0,1,2) for 3-year data. Based on the evaluation results, the ARIMA(0,1,1) model using 5-year historical data produced the best forecasting performance with an AIC value of 9523.612 and a MAPE value of 1.826%. The forecasting results indicated that the stock price of PT Erajaya Swasembada Tbk is predicted to move relatively stable around IDR 407 per share for the next 20 trading days. This study indicates that the use of historical periods that are more relevant to current market conditions can produce more accurate forecasting results.
creator: Ribkah Duma Lalang
creator: Kevin G. Djabibi
creator: Raymond Axel Mara
creator: Putri Widarajati
creator: Radian Januari Situmeang
rights: Copyright (c) 2026 Ribkah Duma Lalang, Kevin G. Djabibi, Raymond Axel Mara, Putri Widarajati, Radian Januari Situmeang https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 5
number: 3
starting page: 821
ending page: 834
doi: 10.30640/inisiatif.v5i3.7170

Analisis Kinerja Keuangan pada Perwakilan Kependudukan dan Keluarga Berencana Nasional (BKKBN) Provinsi Kalimantan Tengah Tahun 2021-2025
type: item
description: This study aims to examine whether there is an influence of auditor independence, due professional care, audit fees and audit tenure on audit quality. The population in this study were auditors who worked at KAP in East Jakarta. The number of samples in this study were 67 respondents. The sampling technique uses purposive sampling method. The research method used is quantitative with primary data sources. The methode of data analysis uses multiple linear regression analysis with SPSS version 25. The results of this study provide empirical evidence that partially auditor independence variables, due professional care, audit fees and audit tenure in a positive direction have a significant effect on audit quality. Simultaneously the auditor independence variables, due professional care, audit fees and audit tenure with a positive direction have a significant effect on audit quality.
creator: Echa Aulia Putri
creator: Yohanes Joni Pambelum
creator: Adila Durrotul Ghina
rights: Copyright (c) 2026 Echa Aulia Putri, Yohanes Joni Pambelum, Adila Durrotul Ghina https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 5
number: 3
starting page: 835
ending page: 848
doi: 10.30640/inisiatif.v5i3.7171

Studi Kasus Analisis Akuntansi sebagai Dasar Penyajian Laporan Keuangan
type: item
description: Assets are a key component of financial statements, representing economic resources controlled by an entity and expected to generate future economic benefits. This study examines the definition and characteristics of assets, the recognition, measurement, depreciation, and amortization of assets, and analyzes the impact of assets on the preparation and quality of financial statements. Using a qualitative literature review approach, data from various journals and accounting literature are synthesized. The results indicate that depreciation and amortization help match costs with revenues, thus improving the reliability of reported profit. The influence of assets on net income exists but is not always dominant and is also affected by factors such as capital structure, interest expenses, and asset utilization efficiency. Impairment of assets and fair value adjustments provide a more realistic view of the financial position, but also affect total assets, equity, and net income. The structure of assets (current and non current) in the balance sheet serves as an indicator of liquidity, solvency, and the company’s capacity to obtain and manage short term and long term debt.
creator: Shofi Aliyah Nadhifah
creator: Miranti Ayu Wardani
creator: Risky Rahmayanti
creator: Desthya Ramadhani
rights: Copyright (c) 2026 Shofi Aliyah Nadhifah, Miranti Ayu Wardani, Risky Rahmayanti, Desthya Ramadhani https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 5
number: 3
starting page: 849
ending page: 858
doi: 10.30640/inisiatif.v5i3.7173

Analisis Efektivitas dan Kontribusi Pendapatan Asli Daerah terhadap Pendapatan Daerah Kota Jambi Tahun 2022-2024
type: item
description: This study aims to evaluate the effectiveness and contribution of Local Own-Source Revenue (Pendapatan Asli Daerah/PAD) to regional revenue in Jambi City during the 2022–2024 period. Local Own-Source Revenue is one of the crucial indicators used to measure regional fiscal independence, as it reflects the ability of local governments to finance development through revenue generated from within their own regions. The method applied in this study was descriptive quantitative, using secondary data obtained from the Directorate General of Fiscal Balance (DJPK), the Directorate General of Treasury (DJPb) of Jambi Province, and the Central Statistics Agency (BPS) of Jambi City. The analysis techniques used were the calculation of PAD effectiveness ratio and PAD contribution ratio to total regional revenue. The findings indicate that the effectiveness of PAD in Jambi City in 2022 reached 93.77%, categorized as effective; in 2023 it was 80.70%, categorized as fairly effective; and in 2024 it reached 83.45%, also categorized as fairly effective, with an average effectiveness of 85.97%. Meanwhile, the contribution of PAD to regional revenue in 2022 was 26.18%, in 2023 it was 27.02%, and in 2024 it was 25.79%, resulting in an average of 26.33%, which falls into the moderate category. Based on these findings, it can be concluded that the Government of Jambi City has been fairly effective in achieving PAD targets; however, the contribution of PAD to total regional revenue remains suboptimal, indicating that dependence on transfer funds from the central government is still relatively high. Therefore, efforts are needed to optimize PAD sources in order to improve regional fiscal independence in a sustainable manner.
creator: Dini Dika Sari
creator: Yuliusman Yuliusman
creator: Helen Parkhust
rights: Copyright (c) 2026 Dini Dika Sari, Yuliusman Yuliusman, Helen Parkhust https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 5
number: 3
starting page: 859
ending page: 870
doi: 10.30640/inisiatif.v5i3.6912

Pengaruh Penerapan Standar Akuntansi terhadap Kualitas Laporan Keuangan PT Telkom Indonesia 2020
type: item
description: The objective of this study is to examine the impact of applying Financial Accounting Standards on the quality of PT Telkom Indonesia’s financial statements, specifically through the application of PSAK 72, which addresses revenue recognition, and PSAK 16, which addresses fixed assets. In addition, this research analyzes complementary aspects, such as human resources, accounting information systems, and internal control in the implementation process. This research employs a qualitative method using a literature review approach. The data used are secondary data collected from scientific journals, accounting standards, regulations, and the company’s financial statements. Data analysis was conducted through content analysis to determine the impact of the implementation of accounting standards on the quality of financial information. The findings show that the implementation of PSAK 72 and PSAK 16 improved the transparency, relevance, reliability, and comparability of financial statements. Revenue recognition became more accurate because it was based on the fulfillment of performance obligations to customers. However, several challenges were identified, including differences in contract interpretation, limitations in accounting systems, and the need to improve employee competence. The study concludes The application of financial accounting standards plays an important role in improving the quality of financial information. statements and strengthening corporate accountability. Effective implementation requires adequate accounting systems and competent human resources to support transparent and accurate financial reporting.
creator: Zahra Nurfadillah
creator: Dian Sabrina
creator: Evaliana Evaliana
creator: Amirah Firzanah
creator: Kornelia Enik
rights: Copyright (c) 2026 Zahra Nurfadillah, Dian Sabrina, Evaliana Evaliana, Amirah Firzanah, Kornelia Enik https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 5
number: 3
starting page: 871
ending page: 880
doi: 10.30640/inisiatif.v5i3.7176

Peran Kerangka Konseptual dalam Penyajian Laporan Keuangan yang Andal
type: item
description: Financial statements play an important role for stakeholders in making economic decisions, therefore faithful representation (accurate, complete, and neutral presentation) becomes a major aspect in assessing the quality of financial reporting. This study aims to analyze the contribution of the conceptual framework to the preparation of reliable financial statements. The research used a qualitative approach through a literature study by collecting secondary data from scientific journals, books, and official documents published by the International Accounting Standards Board. The results indicate that the conceptual framework serves as a theoretical foundation that ensures the recognition, measurement, and presentation of financial information are carried out systematically and consistently. The framework bridges accounting theory and reporting practices, thereby reducing material misstatements and improving information transparency. In addition, the reliability of financial statements is supported by the quality of human resources, effective internal control systems, and adequate accounting information systems. Overall, the consistent implementation of the conceptual framework is proven to improve the credibility of financial statements and strengthen investors’ confidence in economic decision-making.
creator: Alya Tri Nuraeni
creator: Fathiah Rahman
creator: Siti Mar Atussolehah
creator: Salwa Aqmalina
creator: Aqila Suhaila Silalahi
rights: Copyright (c) 2026 Alya Tri Nuraeni, Fathiah Rahman, Siti Mar Atussolehah, Salwa Aqmalina, Aqila Suhaila Silalahi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 5
number: 3
starting page: 881
ending page: 893
doi: 10.30640/inisiatif.v5i3.7180

Peran Kualitas Pelayanan dalam Meningkatkan Kepuasan Nasabah
type: item
description: This study aims to analyze the effect of service quality on customer satisfaction at PT Pegadaian Syariah Kuala Simpang Branch, Aceh Tamiang Regency. A quantitative approach with a causal associative research design was employed. The research sample consisted of 66 respondents selected using the Slovin formula and simple random sampling technique. Data were collected through questionnaires using a Likert scale and analyzed using validity test, reliability test, simple linear regression, coefficient of determination, and t-test with the help of SPSS 29. The results indicate that service quality, which includes the dimensions of tangibles, reliability, responsiveness, assurance, and empathy, has a positive and significant effect on customer satisfaction. Based on the regression equation Y = 8.421 + 0.781X, every one-unit increase in service quality will increase customer satisfaction by 0.781 units. The coefficient of determination value of 55.8% shows that the variation in customer satisfaction can be explained by service quality, while the remaining percentage is influenced by other factors. These findings confirm that improving service quality is a key strategy for maintaining and enhancing customer satisfaction and loyalty in Islamic financial institutions.
creator: Karnelis Karnelis
creator: Alfath Isnaini
rights: Copyright (c) 2026 Karnelis Karnelis, Alfath Isnaini https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 5
number: 3
starting page: 894
ending page: 907
doi: 10.30640/inisiatif.v5i3.7184

Analisis Perilaku Konsumtif melalui Online Shopping pada Remaja Muslim Desa Marga Mulya
type: item
description: The development of digital technology and the ease of access to online shopping have encouraged changes in the consumption patterns of Muslim adolescents in Marga Mulya Village, leading to increasingly consumptive behavior. This condition is influenced by various factors, including digital promotions, social media, influencers, emerging trends, and peer environments that shape adolescents’ consumption patterns. This study aims to identify and analyze the forms of consumptive behavior among Muslim adolescents in online shopping activities and to examine their compatibility with Islamic values. The research employed a qualitative approach using a field research method. Data were collected through observation, interviews, and documentation. The informants consisted of Muslim adolescents who actively engage in online shopping activities. Data analysis was conducted descriptively through the stages of data reduction, data presentation, and conclusion drawing. The findings reveal that the consumptive behavior of Muslim adolescents in Marga Mulya Village is reflected in purchasing goods due to discounts and promotions, the influence of social media and influencers, following trends, peer and lifestyle influences, and the desire to maintain appearance and self-image. These behaviors indicate that purchasing decisions are more strongly influenced by desires, social environments, and emotional factors rather than actual needs. From the perspective of Islamic values, most of these behaviors are not fully aligned with Islamic consumption principles, such as qana’ah (contentment), moderation (iqtisad), avoiding israf (excessiveness) and tabdzir (wastefulness), and prioritizing benefits as the basis of consumption. Nevertheless, some adolescents demonstrated consumption behavior that is more consistent with Islamic teachings by making purchasing decisions based on needs and the functional value of goods.
creator: Sefia Kurniasari
creator: Hanna Hilyati Aulia
creator: Suraya Murcitaningrum
rights: Copyright (c) 2026 Sefia Kurniasari, Hanna Hilyati Aulia, Suraya Murcitaningrum https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 5
number: 3
starting page: 908
ending page: 926
doi: 10.30640/inisiatif.v5i3.7186

Pengaruh Ukuran Perusahaan, Arus Kas Operasi dan Tingkat Hutang terhadap Persistensi Laba
type: item
description: The purpose of this study was to determine the effect of Firm Size, Operating Cash Flow, and Debt Level on Earnings Persistence in Property and Real Estate sector companies listed on the Indonesia Stock Exchange. The research uses a quantitative approach with descriptive statistical analysis and secondary data collection techniques. The sample was selected using purposive sampling, consisting of 22 out of 94 companies observed over a 5-year period. The analytical method applied is Multiple Linear Regression Analysis with the assistance of SPSS. The results show that Firm Size has no significant effect on Earnings Persistence, Operating Cash Flow has a significantly positive effect, and Debt Level has no significant effect. The F-test indicates that the three independent variables simultaneously have a significant effect on Earnings Persistence.
creator: Siti Nurjanah
creator: Willy Nurhayadi
creator: Raga Aquino
creator: Kusmiyatun Kusmiyatun
creator: Vierina Clyde
rights: Copyright (c) 2026 Siti Nurjanah, Willy Nurhayadi, Raga Aquino, Kusmiyatun Kusmiyatun, Vierina Clyde https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 5
number: 3
starting page: 927
ending page: 942
doi: 10.30640/inisiatif.v5i3.7189

Analisis Implementasi Pelaporan Anggaran Program Keluarga Berencana (KB) dalam Perspektif Akuntansi Sektor Publik pada UPT Dalduk Kecamatan Caringin Kabupaten Sukabumi
type: item
description: Budget reporting is an important aspect of ensuring transparency and accountability in public sector financial management. This study aims to analyze the implementation of budget reporting for the Family Planning Program at UPT DALDUK Caringin District, Sukabumi Regency, focusing on the implementation process, supporting and inhibiting factors, and its impact from a public sector accounting perspective. This study employed a descriptive qualitative approach through observation, interviews, and documentation involving the Head of UPT DALDUK, Treasurer, Administrative Staff, System Operator, and Family Planning Program Implementers. The results indicate that the implementation of budget reporting has been carried out through the stages of preparation, implementation, and evaluation in accordance with established procedures. Supporting factors include good coordination among staff, the availability of administrative documents, and reporting guidelines. Meanwhile, inhibiting factors include delays in document collection, limited human resources, and administrative technical constraints. The implementation of budget reporting has also contributed positively to improving transparency, accountability, effectiveness, and efficiency in managing the Family Planning Program budget. Therefore, efforts to enhance coordination and human resource capacity are necessary to optimize the quality of budget reporting in the future.
creator: Irna Destiana Yusuf
creator: Idang Nurodin
creator: Tina Kartini
rights: Copyright (c) 2026 Irna Destiana Yusuf, Idang Nurodin, Tina Kartini https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 5
number: 3
starting page: 943
ending page: 952
doi: 10.30640/inisiatif.v5i3.7191

Pengaruh Kepemilikan Institusional dan Kepemilikan Manajerial terhadap Manajemen Laba dengan Leverage sebagai Variabel Moderating
type: item
description: This study aims to examine and analyze the effect of institutional ownership and managerial ownership on earnings management, with leverage acting as a moderating variable. The population in this study comprises manufacturing companies listed on the Indonesia Stock Exchange in 2023, totaling 165 companies. The research sample was selected using a purposive sampling technique, resulting in a total of 165 observations from the 2019–2023 period. The analytical method used is SEM-PLS (Structural Equation Modeling - Partial Least Squares) with the assistance of WarpPLS 8.0 software. The results of this study indicate that institutional ownership has no effect on earnings management, whereas managerial ownership has a significant negative effect on earnings management. Furthermore, leverage strengthens the effect of institutional ownership, but it weakens the effect of managerial ownership on earnings management. Future research is expected to incorporate additional Good Corporate Governance (GCG) mechanism variables and extend the observation period so that the dynamics of post-pandemic macroeconomic changes can be documented more accurately.
creator: Eka Pratiwi
creator: Abdul Pattawe
creator: Ni Made Suwitri Parwati
rights: Copyright (c) 2026 Eka Pratiwi, Abdul Pattawe, Ni Made Suwitri Parwati https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 5
number: 3
starting page: 953
ending page: 969
doi: 10.30640/inisiatif.v5i3.7192

Pengaruh Identitas Visual terhadap Loyalitas Konsumen pada Produk Lokal
type: item
description: Visual identity is a strategic concern for local SMEs because consumers increasingly evaluate products through visible brand cues across digital and physical channels. This study analyzes the influence of logo, color, typography, and packaging design on consumer loyalty toward local SME products in Serang City. The study used a quantitative survey design with 25 consumers selected through purposive sampling. The inclusion criteria required respondents to live in Serang City, be at least 17 years old, and have purchased local SME products at least twice in the previous three months. Data were collected using a five point Likert scale questionnaire and analyzed through multiple linear regression with SPSS 26. The results show that logo, color, typography, and packaging design have positive and significant partial effects on consumer loyalty. The simultaneous test also confirms that visual identity significantly explains consumer loyalty, with an R squared value of 0.589. Color has the strongest effect, followed by logo, packaging design, and typography. These findings imply that consistent visual identity can help local SMEs strengthen product recognition, reduce perceived risk, and build long term loyalty. The study recommends that SME actors develop simple visual guidelines for logos, colors, typography, packaging, and digital content.
creator: Novia Indah Lestari
creator: Putri Wening Ratrinia
creator: Naufal Aulia Fiermeiza
creator: Akhmad Taufik
rights: Copyright (c) 2026 Novia Indah Lestari, Putri Wening Ratrinia, Naufal Aulia Fiermeiza, Akhmad Taufik https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 5
number: 3
starting page: 970
ending page: 988
doi: 10.30640/inisiatif.v5i3.6906

Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Pelatihan Penyusunan Laporan Keuangan terhadap Kualitas Laporan Keuangan BUMDes di Kecamatan Namorambe
type: item
description: This study aims to analyze the effect of education level, accounting understanding, and financial report preparation training on the quality of financial reports of Village-Owned Enterprises (BUMDes) in Namorambe District. This research uses a quantitative approach. The population consists of BUMDes in Namorambe District, while the sample includes 37 administrators from 7 active BUMDes selected through purposive sampling. Data were collected using questionnaires and documentation with a 1-5 Likert scale. Data analysis techniques include validity testing, reliability testing, classical assumption testing, t-test, F-test, coefficient of determination, and multiple linear regression using SPSS. The results indicate that education level has a negative and insignificant relationship with the quality of BUMDes financial reports. Accounting understanding has a positive and significant effect on financial report quality. Financial report preparation training also has a positive and significant effect on financial report quality. Simultaneously, education level, accounting understanding, and financial report preparation training significantly influence financial report quality. The R Square value of 0.849 indicates that 84.9% of the variation in financial report quality can be explained by the three independent variables, while the remaining percentage is explained by other variables outside this study.
creator: Raihan Majid Pangaribuan
creator: Jalilah Ilmiha
creator: Muhammad Joni Barus
rights: Copyright (c) 2026 Raihan Majid Pangaribuan, Jalilah Ilmiha, Muhammad Joni Barus https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 5
number: 3
starting page: 989
ending page: 999
doi: 10.30640/inisiatif.v5i3.7195

Pola Penyalahgunaan Jabatan dalam Kasus OTT Pejabat Daerah
type: item
description: This research is motivated by the increasing prevalence of Operasi Tangkap Tangan (OTT) cases involving regional officials in Indonesia, indicating a systemic pattern of position abuse rather than isolated misconduct. The study aims to identify and analyze patterns of position abuse in OTT cases of regional officials, focusing on conflicts of interest and fictitious procurement in local government environments. The research employs a descriptive qualitative method with a document study approach, drawing on secondary data from KPK annual reports, Tipikor court decisions, BPK audit findings, ICW publications, and relevant academic literature, analyzed through the Fraud Triangle and public choice theory frameworks. The results identify four recurring patterns of position abuse: procurement manipulation, fictitious project creation, bribery and gratification in licensing, and budget manipulation based on nepotism. Conflicts of interest are found to be the primary trigger, exacerbated by weak Government Internal Control Systems (SPIP), ineffective internal supervisory bodies (APIP), and a permissive culture toward corruption. These structural weaknesses interact to sustain a cycle of impunity at the regional level. This research has practical implications for strengthening anti-corruption governance in regional governments, particularly through conflict-of-interest management, APIP independence reform, and risk-based procurement oversight.
creator: Tyas Indrayanti
creator: Tsinta Dewi Aryaningtyas
creator: Andini Putri Bandiah
creator: Isnani Evita Fauziah
creator: Tries Ellia Sandari
rights: Copyright (c) 2026 Tyas Indrayanti, Tsinta Dewi Aryaningtyas, Andini Putri Bandiah, Isnani Evita Fauziah, Tries Ellia Sandari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 5
number: 3
starting page: 1000
ending page: 1014
doi: 10.30640/inisiatif.v5i3.6960

Pengaruh Ukuran Perusahaan, Intensitas Modal dan Intensitas Persediaan terhadap Penghindaran Pajak
type: item
description: This study aims to analyze the effect of company size, capital intensity, and inventory intensity on tax avoidance in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study uses secondary data obtained from the annual financial statements of the companies. The sampling technique used was purposive sampling, with a total sample of 14 companies that met the predetermined criteria. Data were analyzed using panel data regression with the help of E-Views 12 software. The results show that company size and inventory intensity have no significant effect on tax avoidance, while capital intensity has a significant effect on tax avoidance. These findings suggest that the higher the company's capital intensity, the greater its tendency to engage in tax avoidance practices. This research is expected to contribute to companies, investors, and the government in understanding the factors influencing tax avoidance practices and to encourage greater transparency and improved tax compliance in Indonesia's healthcare sector.
creator: Risma Afifah
creator: Juli Ismanto
rights: Copyright (c) 2026 Risma Afifah, Juli Ismanto https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 5
number: 3
starting page: 1015
ending page: 1024
doi: 10.30640/inisiatif.v5i3.7197

Pengaruh Self-Efficacy dan Motivasi Belajar terhadap Hasil Belajar Mahasiswa Prodi Akuntansi di Universitas Mahaputra Muhammad Yamin Solok dengan Kepribadian Proaktif Sebagai Variabel Moderating
type: item
description: This study aims to analyze the influence of self-efficacy and learning motivation on the learning outcomes of students in the Accounting Study Program at Mahaputra Muhammad Yamin University, Solok, with proactive personality as a moderating variable. The study used a quantitative approach with an associative research design. The study population was 91 active students in the Accounting Study Program in the 2025/2026 academic year, with a sample of 85 students determined using appropriate sampling techniques. Data were collected through questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results showed that self-efficacy had a positive and significant effect on student learning outcomes with a significance value of 0.000 < 0.05. Meanwhile, learning motivation did not significantly influence student learning outcomes with a significance value of 0.181 > 0.05. Proactive personality was shown to have a positive and significant effect on student learning outcomes with a significance value of 0.031 < 0.05. However, the results of the moderation test showed that proactive personality was unable to moderate the influence of self-efficacy on learning outcomes (sig. 0.372 > 0.05) or the influence of learning motivation on learning outcomes (sig. 0.218 > 0.05). The coefficient of determination (R²) of 0.708 indicates that self-efficacy and learning motivation can explain 70.8% of the variation in learning outcomes, while the remainder is influenced by other factors outside the research model.
creator: Lili Wahyuni
creator: Siska Yulia Defitri
creator: Fredella Azaria Kafrianti
creator: Difani Fatikasari
creator: Reza Armevia
creator: Aufali Firhamdi
rights: Copyright (c) 2026 Lili Wahyuni, Siska Yulia Defitri, Fredella Azaria Kafrianti, Difani Fatikasari, Reza Armevia, Aufali Firhamdi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-02
publication date: 2026-07-02
volume: 5
number: 3
starting page: 1025
ending page: 1035
doi: 10.30640/inisiatif.v5i3.7200

Pengaruh Struktur Aktiva, Ukuran Perusahaan, Resiko Bisnis, Pertumbuhan Penjualan, Liquiditas terhadap Struktur Modal
type: item
description: This study aimed to analyze the effect of asset structure, firm size, business risk, sales growth, and liquidity on capital structure in industrial goods companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study used a quantitative approach with secondary data obtained from company financial statements. The sample was selected using a purposive sampling method based on predetermined criteria, resulting in 28 companies with 84 observations. The data were analyzed using multiple linear regression with the assistance of SPSS. The results showed that asset structure, firm size, business risk, sales growth, and liquidity did not significantly affect capital structure. These findings indicated that capital structure decisions in industrial goods companies were not fully determined by those internal company factors. This condition suggested that other factors outside the research model, such as profitability, managerial policy, macroeconomic conditions, interest rates, and corporate financing needs, were likely to have had a more dominant influence on capital structure.
creator: Fathur Rosi
creator: Irma Indira
creator: Agustinus Salukh
creator: Heti Nur Ani
rights: Copyright (c) 2026 Fathur rosi, Irma Indira, Agustinus Salukh https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-03
publication date: 2026-07-03
volume: 5
number: 3
starting page: 1036
ending page: 1052
doi: 10.30640/inisiatif.v5i3.6889

Pengaruh Kualitas Produk dan Persepsi Harga terhadap Minat Beli Konsumen Produk Kopi di Sarang Kopi Kota Tebing Tinggi Mendukung Konsumsi Berkelanjutan
type: item
description: The purpose of this study is to determine and analyze the influence of product quality and price perception on consumer purchasing interest in coffee products at Sarang Kopi, Tebing Tinggi, both directly and simultaneously. This type of research is explanatory research that explains the causal relationship between variables through hypothesis testing. This study uses primary data collected using a questionnaire. The population in this study were coffee customers at the Sarang Kopi Tebing Tinggi cafe. The sample used in this study amounted to 96 respondents with a purposive sampling technique. In this study, the researcher used quantitative analysis. The test tool used was Partial Least Square (PLS) using SmartPLS 3.0 software. From the results of this test, it can be concluded that product quality has a significant effect on purchasing interest. Price perception has a significant effect on purchasing interest. Product quality and price perception have a simultaneous effect on purchasing interest. It is recommended that the Sarang Kopi cafe in Tebing Tinggi be able to update the quality of the products provided to its customers to increase customer purchasing interest.
creator: Ayka Khania
creator: Sela Adinda
creator: Dedy Dwi Arseto
creator: Willy Cahyadi
rights: Copyright (c) 2026 Ayka Khania, Sela Adinda, Dedy Dwi Arseto, Willy Cahyadi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-03
publication date: 2026-07-03
volume: 5
number: 3
starting page: 1053
ending page: 1069
doi: 10.30640/inisiatif.v5i3.6973

Pengaruh Literasi Keuangan dan Emotional Bias terhadap Minat Investasi di Pasar Modal pada Mahasiswa Fakultas Ekonomi Universitas Pendidikan Ganesha
type: item
description: This study aims to examine the influence of (1) financial literacy and emotional bias simultaneously on investment interest, (2) financial literacy on investment interest, and (3) emotional bias on investment interest, both partially and simultaneously. The research design employed was causal quantitative. The subjects of this study were active students of the Faculty of Economics, Universitas Pendidikan Ganesha, from the 2022, 2023, and 2024 cohorts. The objects of this study were financial literacy, emotional bias, and investment interest. The sample consisted of 96 respondents, obtained through purposive sampling and proportionate stratified random sampling techniques. Data were collected using an questionnaire administered. The data analysis technique used was multiple linear regression analysis. The results showed that (1) financial literacy and emotional bias simultaneously had a significant influence on investment interest, (2) financial literacy had a positive and significant influence on investment interest, and (3) emotional bias did not have a significant influence on investment interest.
creator: Komang Ngurah Ageng Kurniawan Sena
creator: Made Amanda Dewanti
rights: Copyright (c) 2026 Komang Ngurah Ageng Kurniawan Sena, Made Amanda Dewanti https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-03
publication date: 2026-07-03
volume: 5
number: 3
starting page: 1070
ending page: 1087
doi: 10.30640/inisiatif.v5i3.6968

Analisis Ekonomi dan Geopolitik terhadap Jalur Pelayaran Internasional: Peran Strategis Terusan Suez terhadap Rantai Pasok Global
type: item
description: The Suez Canal is one of the most strategic maritime infrastructures in the international trading system, connecting the Mediterranean Sea and the Red Sea while facilitating approximately 12–15 percent of global seaborne trade. This study aims to analyze the interaction between the economic and geopolitical dimensions of the Suez Canal and their implications for global supply chain resilience during the 2015–2024 period. Employing a qualitative descriptive-analytical approach based on a systematic literature review, data were collected from primary institutional sources, including official reports from the Suez Canal Authority (SCA), the United Nations Conference on Trade and Development (UNCTAD), and the International Maritime Organization (IMO), as well as secondary sources comprising scholarly articles indexed in Scopus and Web of Science. The analysis was conducted using content analysis and a geopolitical economy framework. The findings indicate that the Suez Canal functions not only as a logistics corridor but also as an arena of major geopolitical competition, particularly among the United States, China, and Russia. Disruptions to this route, as demonstrated by the MV Ever Given incident (2021), which caused trade losses estimated at USD 9.6 billion per day, and the Houthi attacks in the Red Sea (2023–2024), which triggered a threefold increase in shipping rates, exposed systemic vulnerabilities in global supply chains with significant consequences for inflation and food security across countries. This study concludes that excessive dependence on a single shipping route creates structural vulnerabilities, necessitating a transformation of supply chain management paradigms from lean models toward resilient models. Furthermore, it highlights the urgency of route diversification and the strengthening of national logistics capacities, particularly for developing countries such as Indonesia.
creator: Novita Andika Safitri
rights: Copyright (c) 2026 Novita Andika Safitri https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-03
publication date: 2026-07-03
volume: 5
number: 3
starting page: 1088
ending page: 1105
doi: 10.30640/inisiatif.v5i3.6854

Transformasi Digital dan Sistem Informasi Manajemen: Tinjauan Literatur tentang Peran Teknologi Digital dalam Meningkatkan Efektivitas Organisasi
type: item
description: Digital transformation has fundamentally changed the way organizations manage information, formulate strategies, and create value. Amidst these changes, Management Information Systems (MIS) no longer function merely as administrative support tools but have evolved into a strategic foundation that determines the overall competitiveness of organizations. This article aims to synthesize the latest literature on the role of digital technology in improving organizational effectiveness through a Management Information Systems perspective. This study applies the Systematic Literature Review (SLR) method with PRISMA guidelines to collect and analyze various studies relevant to digital transformation and management information systems. The literature used is sourced from the latest scientific publications from the period 2022–2026 so as to reflect the latest research developments in the field. The results of the synthesis identify four key variables as determinants of organizational effectiveness in the digital era: digital transformation, the quality of Management Information Systems, the quality of information, and decision-making capabilities. Digital transformation has been proven to have a positive contribution to organizational effectiveness, but its influence does not occur automatically, but is conditioned by the quality of the MIS, the quality of the information produced, and managerial capabilities in utilizing that information. The study results indicate that research on digital transformation and management information systems still has several limitations, particularly regarding the integration of research variables, understanding the implementation process, and examining the Indonesian context. Therefore, further research is expected to develop more comprehensive models and approaches to enrich our understanding of the impact of digital transformation on organizational performance.
creator: Cut Karina Putri
creator: Mili Yana Hamisa
creator: Ratna Dewita
rights: Copyright (c) 2026 Cut Karina Putri, Mili Yana Hamisa, Ratna Dewita https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-03
publication date: 2026-07-03
volume: 5
number: 3
starting page: 1106
ending page: 1123
doi: 10.30640/inisiatif.v5i3.6982

Integrasi Employee Resilience, Psychological Empowerment, dan Employee Engagement
type: item
description: This study aims to analyze the integration between psychological empowerment, employee resilience, and employee engagement among employees at Kanvaz Village Resort Seminyak. The study is based on the Job Demands-Resources (JD-R) Theory, which explains that the balance between job demands and job resources influences employee engagement. In this framework, psychological empowerment is positioned as a job resource, while employee resilience functions as a personal resource that enables employees to cope effectively with work-related challenges and pressure. A quantitative research approach was employed using a saturated sampling technique involving all 137 employees of Kanvaz Village Resort Seminyak as research respondents. Data were collected through structured questionnaires and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with SmartPLS software. The findings reveal that psychological empowerment has a positive and significant effect on both employee engagement and employee resilience. Furthermore, employee resilience positively and significantly influences employee engagement and acts as a complementary partial mediator in the relationship between psychological empowerment and employee engagement. These findings highlight the importance of strengthening psychological empowerment and resilience to foster higher levels of employee engagement and support organizational performance in the hospitality industry.
creator: Ni Nyoman Tri Purnama Dewi
creator: I Gede Riana
rights: Copyright (c) 2026 Ni Nyoman Tri Purnama Dewi, I Gede Riana https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-03
publication date: 2026-07-03
volume: 5
number: 3
starting page: 1124
ending page: 1142
doi: 10.30640/inisiatif.v5i3.6997

Authenticity or Manipulation? Examining Consumer Perceptions toward Online Reviews, Influencer Endorsements, and Digital Marketing Practices
type: item
description: The rapid growth of digital marketing has transformed the way brands communicate with consumers, particularly through online reviews, influencer endorsements, and interactive social media campaigns. While these practices provide opportunities for brands to establish engagement and trust, they also raise concerns regarding authenticity, transparency, and potential manipulation. This study aims to examine how consumers perceive digital marketing practices and how they distinguish between authentic communication and persuasive strategies perceived as manipulative. Employing a qualitative research approach through thematic content analysis, this study analyzes consumer discussions, digital interactions, and existing scholarly perspectives related to online reviews, influencer marketing, and digital advertising practices. The findings reveal that consumer perceptions of authenticity are primarily influenced by transparency, credibility, consistency between brand messages and actual experiences, and perceived honesty of influencers. Conversely, excessive promotional content, undisclosed sponsorships, fabricated reviews, and emotional manipulation strategies contribute to negative perceptions and reduced consumer trust. The study proposes that authenticity has become a critical strategic asset in digital marketing, where consumers increasingly evaluate not only the product value but also the credibility and ethical dimensions of marketing communication. This research contributes to digital marketing literature by highlighting the psychological mechanisms underlying consumer trust formation and provides practical implications for brands seeking to develop sustainable consumer relationships in the digital era.
creator: Lia Siti Julaeha
rights: Copyright (c) 2026 Lia Siti Julaeha https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-14
publication date: 2026-07-14
volume: 5
number: 3
starting page: 1143
ending page: 1161
doi: 10.30640/inisiatif.v5i3.6996

Pengaruh Word of Mouth dan Social Media Marketing terhadap Keputusan Pembelian di Kedai Kopi Dekakiang
type: item
description: “This study aims to analyze the influence of word of mouth and social media marketing on purchasing decisions, both partially and simultaneously. The study employed a quantitative approach with a causal research design. The subjects were consumers who had made purchases at Kedai Kopi Dekakiang, while the research variables included word of mouth, social media marketing, and purchasing decisions. A total of 110 respondents were selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that: (1) word of mouth has a positive and significant effect on purchasing decisions; (2) social media marketing has a positive and significant effect on purchasing decisions; and (3) word of mouth and social media marketing simultaneously have a positive and significant effect on purchasing decisions. These findings suggest that both word of mouth communication and social media marketing play important roles in enhancing consumer purchasing decisions at Kedai Kopi Dekakiang.
creator: Kadek Linda Dwipayanti
creator: Ni Luh Wayan Sayang Telagawathi
rights: Copyright (c) 2026 Kadek Linda Dwipayanti, Ni Luh Wayan Sayang Telagawathi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-04
publication date: 2026-07-04
volume: 5
number: 3
starting page: 1162
ending page: 1178
doi: 10.30640/inisiatif.v5i3.6836

Dampak Implementasi Sistem Coretax di Kantor Wilayah Direktorat Jenderal Pajak Sulawesi Utara, Tengah, Gorontalo, dan Maluku Utara terhadap Kepatuhan Wajib Pajak Pengusaha Kena Pajak
type: item
description: The digital transformation of taxation through the implementation of the Coretax Administration System (CTAS) represents an effort to modernize tax administration in order to improve service effectiveness and taxpayer compliance. This study aims to analyze the impact of Coretax implementation on the compliance of Taxable Entrepreneurs (Pengusaha Kena Pajak/PKP) at the Regional Office of the Directorate General of Taxes for North Sulawesi, Central Sulawesi, Gorontalo, and North Maluku (Kanwil DJP Suluttenggomalut). A qualitative approach with a descriptive method was employed, with data collected through in-depth interviews, observation, and documentation involving tax officers and PKP taxpayers who directly utilized the Coretax system. The findings indicate that Coretax implementation positively affects taxpayer compliance, particularly in improving reporting timeliness, data accuracy, and the accessibility of integrated tax services, although challenges remain in the form of server instability, limited digital literacy, and the adaptation process required of users. The implementation of Coretax is considered effective in supporting taxpayer compliance and encouraging voluntary compliance, so that system improvement, broader socialization, and stronger technical support are still needed to optimize its implementation.
creator: Sheila Fitriana Mashanafi
creator: Yuli Rawun
creator: Alfian Maase
rights: Copyright (c) 2026 Sheila Fitriana Mashanafi, Yuli Rawun, Alfian Maase https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-06
publication date: 2026-07-06
volume: 5
number: 3
starting page: 1179
ending page: 1189
doi: 10.30640/inisiatif.v5i3.7033

Penerapan Sistem Berth Planner untuk Meningkatkan Efisiensi Alokasi Dermaga pada Terminal Petikemas Pantoloan
type: item
description: This study aims to examine the role of the Berth Planner System in vessel scheduling arrangements and to identify the obstacles in the implementation of the system toward berth allocation efficiency and vessel waiting time at Pantoloan Container Terminal. This research applied a qualitative descriptive method with data collection techniques through observation, interviews, documentation, and analysis of terminal operational data during the period of December 2024 to July 2025 at Pantoloan Container Terminal managed by PT Pelabuhan Indonesia (Pelindo). The results indicate that the Berth Planner System plays a role in supporting vessel berthing schedule arrangements, berth allocation processes, and operational coordination so that berth utilization becomes more organized. However, the implementation of the system still faces several obstacles, including limited berth capacity, high vessel traffic intensity, decreased loading and unloading productivity, and operational disruptions which affect vessel waiting time. Therefore, improvements in berth capacity, optimization of loading and unloading equipment, and stronger operational coordination are needed to improve the effectiveness of vessel services.
creator: Elsa Dian Zahra
creator: Jumriani Jumriani
creator: Abdul Rachman
rights: Copyright (c) 2026 Elsa Dian Zahra, Jumriani Jumriani, Abdul Rachman https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-06
publication date: 2026-07-06
volume: 5
number: 3
starting page: 1190
ending page: 1203
doi: 10.30640/inisiatif.v5i3.6963

Pengaruh Pengalaman Auditor, Tekanan Waktu, dan Penggunaan Teknologi Audit terhadap Deteksi Kecurangan
type: item
description: The purpose of this study is to examine the effects of auditor experience, time pressure, and the use of audit technology on fraud detection. This study employs a quantitative approach using a survey method to collect data relevant to the research objectives. The population for this study consists of auditors working at Big 10 public accounting firms in Indonesia. The sample was selected using convenience sampling, with a minimum sample size of 155 respondents. The data used in this study are primary data obtained from a questionnaire distributed to auditors who met the study criteria. Data analysis was conducted using the Smart Partial Least Squares (PLS) 4 software to test the relationships among variables and to test the formulated hypotheses. The results of this study indicate that auditors’ experience and the use of audit technology have a positive and significant effect on fraud detection. However, time pressure has a positive but insignificant effect on fraud detection. Overall, the model explains 29.8% of the variation in fraud detection, while the remainder is influenced by other factors outside the research model that were not analyzed in this study.
creator: Ignatius Bagaskara Priojati Santosa
creator: Zaki Baridwan
rights: Copyright (c) 2026 Ignatius Bagaskara Priojati Santosa, Zaki Baridwan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-06
publication date: 2026-07-06
volume: 5
number: 3
starting page: 1204
ending page: 1223
doi: 10.30640/inisiatif.v5i3.7007

Analisis Sistem Pengendalian Internal COSO atas Siklus Persediaan Bahan Baku pada Perusahaan Dimsum Frozen Food
type: item
description: Reliable internal control serves as the foundation for sound financial governance in any type of business organization, including small and medium-sized enterprises in the food processing industry. This article presents the findings of an internship-based study conducted at a frozen dim sum manufacturing company located in Pondok Candra, Sidoarjo Regency, East Java. The study primarily focuses on analyzing the implementation of the internal control system within the raw material inventory cycle and evaluating the extent to which these practices align with the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework. A descriptive qualitative approach was employed, utilizing data collection techniques such as direct observation, in-depth interviews with the production manager and warehouse staff, and a review of internal company documents. The study concludes that the frozen dim sum company's control system is reasonably effective in terms of COSO framework alignment, although there remain certain gaps that require improvement.
creator: Suci Sekar Arum Sari Anggraini
creator: Ali Farhan
rights: Copyright (c) 2026 Suci Sekar Arum Sari Anggraini, Ali Farhan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-07
publication date: 2026-07-07
volume: 5
number: 3
starting page: 1224
ending page: 1233
doi: 10.30640/inisiatif.v5i3.7075

AUDIT OPERASIONAL PADA SISTEM PENDISTRIBUSIAN DI PT TIRTA EMAS MURNI MANADO
type: item
description: PT Tirta Emas Murni Manado is a company engaged in the distribution of alcoholic beverages and has been in existence for over 50 years. As the official distributor of PT Multi Bintang Indonesia, the company distributes Bintang beer, Heineken, Bintang Radler, and Bintang Zero to various shops, supermarkets, restaurants, hotels, and businesses in North Sulawesi. This study aims to determine how the implementation of operational audit on the distribution system, particularly its conformity with Standard Operating Procedures (SOP), is carried out at PT Tirta Emas Murni Manado. The research employs a qualitative descriptive approach, with data collected through observation, interviews, and documentation. Data analysis was conducted using the KKAP framework (Condition–Criteria–Cause–Effect) and an SOP compliance checklist. The results indicate that the operational audit on the distribution system has not been running optimally. Several weaknesses were found in SOP implementation, including delays in stock recording, inconsistent application of the FIFO method, the absence of periodic verification of customer licenses (SIUP-MB), and ineffective distribution route planning. Based on the operational audit evaluation, the level of conformity between operational implementation and the SOP reached only 50%, placing the distribution system in the “needs improvement” category. The operational audit was able to help the company identify weaknesses in the internal control system and provide constructive recommendations to improve the effectiveness, efficiency, and economy of distribution activities.
creator: Meylani Mogi
creator: Alfian Maase
creator: Vronsky Akter Bawole
rights: Copyright (c) 2026 Meylani Mogi, Alfian Maase, Vronsky Akter Bawole https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-07
publication date: 2026-07-07
volume: 5
number: 3
starting page: 1234
ending page: 1244
doi: 10.30640/inisiatif.v5i3.7078

Analisis Faktor FoMO dan Persepsi Kualitas terhadap Kepuasan Konsumen pada Industri Fast Food: Studi Literatur
type: item
description: The fast-food industry has experienced rapid growth alongside changes in modern lifestyles and the increasing use of social media. This condition has encouraged the emergence of various factors influencing consumer behavior and satisfaction, including Fear of Missing Out (FoMO) and perceived quality. This study aims to analyze the influence of FoMO and perceived quality on consumer satisfaction in the fast-food industry through a literature review approach. The method employed is a literature review using a qualitative descriptive approach. Data were collected from various scientific journals, research articles, and academic publications relevant to the research topic. Data analysis was conducted using content analysis to identify, classify, and synthesize findings from previous studies. The results indicate that FoMO plays a significant role in driving consumer purchasing behavior through the desire to follow trends, limited-time promotions, and viral information shared on social media. Meanwhile, perceived quality has consistently been found to influence consumer satisfaction through evaluations of product quality, service quality, and overall consumption experience. The findings suggest that psychological factors and quality perceptions play important roles in shaping consumer satisfaction within the fast-food industry. Therefore, companies should pay close attention to digital marketing strategies while maintaining product and service quality in order to enhance customer satisfaction sustainably.
creator: Adira Devina Mahmudi
creator: Alvina Safitri
rights: Copyright (c) 2026 Adira Devina Mahmudi, Alvina Safitri https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-07
publication date: 2026-07-07
volume: 5
number: 3
starting page: 1245
ending page: 1255
doi: 10.30640/inisiatif.v5i3.7097

Kesehatan Bank Sebagai Refleksi Kepercayaan Investor di Pasar Modal
type: item
description: From 2022 to 2024, issuers from the banking industry that are listed on the Indonesia Stock Exchange (IDX) will have their stock returns analysed to determine the effect of bank health, as defined by the CAMEL framework. Ratios of capital adequacy, non-performing loans, operating expenses to operating income, return on assets, and loan-to-deposit ratios are all part of the data set utilised in this analysis. Multiple linear regression analysis was used to provide a quantitative approach. The research sample consisted of 44 banking companies that were selected by purposive sampling. Secondary data collected from each company's annual report was utilised. In terms of their effects on stock returns, the study's authors found that ROA and LDR were positively predictive, whilst CAR, NPL, and BOPO were negatively predictive. On the other hand, at the 5% level of significance, none of these variables make a difference. At the same time, indices of bank soundness are shown to significantly impact stock returns. This suggests that external variables like macroeconomic conditions, monetary policy, and market sentiment have a larger impact on stock return swings than a bank's soundness does. Investors place a higher value on operational efficiency and profitability than other measures of a bank's health, according to these results. Consequently, investors are more influenced by a bank's profitability and operational efficiency when assessing the company's future prospects.
creator: Putri Indah Parawangsa
creator: Kiryanto Kiryanto
rights: Copyright (c) 2026 Putri Indah Parawangsa, Kiryanto Kiryanto https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-07
publication date: 2026-07-07
volume: 5
number: 3
starting page: 1256
ending page: 1271
doi: 10.30640/inisiatif.v5i3.7096

ESG dan Kebijakan Dividen di Pasar ASEAN Berkembang: Perspektif Keberlanjutan
type: item
description: Research on environmental, social, and governance practices and dividend policy has grown with the rising demand for sustainable corporate finance in emerging markets. This study examines the development of studies on ESG practices, sustainability reporting, and dividend policy in ASEAN-5 countries, namely Indonesia, Malaysia, Singapore, Thailand, and the Philippines. A systematic literature review was conducted using a structured selection process guided by PRISMA 2020. Articles were collected from Google Scholar and ScienceDirect using keywords related to ESG, sustainability, dividend policy, firm performance, and dividend payout ratio. The initial search identified 777 articles. After screening based on relevance, journal quality, publication period, and contextual fit, 27 articles were retained for synthesis. The findings show that research integrating ESG and dividend policy in ASEAN-5 remains limited, although publication activity increased sharply in 2023. The review identifies a clear gap in explaining how sustainability performance shapes dividend decisions in emerging ASEAN markets. This study offers directions for future research on sustainable financial management, corporate governance, and responsible investment in the ASEAN region
creator: Cahyani Indah
creator: Hutabarat Eka
creator: Marlinda Putri
creator: Daminiyart Laras
creator: Agustina Indah
creator: Jannah Miftahul
rights: Copyright (c) 2026 Cahyani Indah, Hutabarat Eka, Marlinda Putri, Daminiyart Laras, Agustina Indah, Jannah Miftahul https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-07
publication date: 2026-07-07
volume: 5
number: 3
starting page: 1272
ending page: 1287
doi: 10.30640/inisiatif.v5i3.6951

Analisis Penerapan Akuntansi Pertanggungjawaban dalam Penilaian Kinerja Manajer pada PT Primer Koperasi Karyawan Krakatau Steel
type: item
description: This study aims to evaluate the implementation of responsibility accounting as a management control instrument and basis for managerial performance assessment at PT Koperasi Karyawan Krakatau Steel. Based on Contingency Theory and Agency Theory, large-scale organizations require separation of authority and fair budget allocation. The research method used is a qualitative descriptive case study approach. Data collection was conducted through in-depth interviews with business unit administrators and managers, as well as documentation of company budget reports. Data analysis techniques used an interactive model, while data validity was tested via source and technique triangulation. The results of the study indicate significant gaps in the existing system. Although the cooperative has divided its divisions into responsibility centers (savings and loans, retail, lodging, and logistics), budget realization reports have not implemented the controllability principle. Internal reports still mix controllable costs with uncontrollable costs allocated to the head office. As a result, the unit manager's net profit achievement indicator is biased and less objective. This study recommends restructuring internal reporting using a segmented reporting format based on Segment Margin to ensure fair performance assessment and achieve alignment with overall organizational goals.
creator: Dian Novitasari
creator: Mochamad Fahru Komarudin
rights: Copyright (c) 2026 Dian Novitasari, Mochamad Fahru Komarudin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-07
publication date: 2026-07-07
volume: 5
number: 3
starting page: 1288
ending page: 1296
doi: 10.30640/inisiatif.v5i3.7095

Pengaruh Kepuasan Kerja terhadap Turnover Intention dengan Komitmen Organisasional sebagai Variabel Mediasi
type: item
description: This study examines the effect of job satisfaction on turnover intention through the mediating role of organizational commitment among employees of PT BPR Sukawati Pancakanti, Gianyar. Human resource management plays a crucial role in maintaining employee loyalty and reducing turnover intention, particularly in the banking sector, where service quality depends heavily on employee performance and commitment. This research employed a quantitative approach involving 155 employees selected using a saturated non-probability sampling technique. Data were collected through interviews and questionnaires distributed via Google Forms and analyzed using path analysis. The findings reveal that job satisfaction has a significant negative effect on turnover intention, indicating that employees with higher job satisfaction are less likely to leave the organization. Job satisfaction also has a significant positive effect on organizational commitment, while organizational commitment significantly reduces turnover intention. Furthermore, organizational commitment partially and complementarily mediates the relationship between job satisfaction and turnover intention. These findings support the traditional turnover theory, which explains that employees’ intention to leave develops through sequential psychological evaluations in which job satisfaction strengthens organizational commitment before influencing turnover intention. Practically, PT BPR Sukawati Pancakanti is encouraged to improve employee satisfaction through fair compensation, appropriate workload distribution, and a supportive work environment. Strengthening employees’ sense of responsibility and commitment is expected to reduce turnover intention, enhance productivity, and improve overall organizational performance.
creator: Putu Putri Belinda
creator: Made Surya Putra
rights: Copyright (c) 2026 Putu Putri Belinda, Made Surya Putra https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-08
publication date: 2026-07-08
volume: 5
number: 3
starting page: 1297
ending page: 1311
doi: 10.30640/inisiatif.v5i3.7115

Pengaruh Sales Growth, Total Asset Turnover, dan Operating Expense Ratio terhadap Kesulitan Keuangan dengan Profitabilitas sebagai Variabel Moderasi
type: item
description: This study examines the effect of Sales Growth, Total Asset Turnover, and Operating Expense Ratio on financial distress, with profitability as a moderating variable, in industrial and basic material subsector companies listed on the Indonesia Stock Exchange from 2021 to 2024. Financial distress is measured using the Altman Z''-Score model, while profitability is proxied by Return on Asset. The sample comprises 308 observations from 77 companies selected through purposive sampling, analyzed using Moderated Regression Analysis (MRA) in SPSS. Results indicate that Total Asset Turnover has a positive and significant effect on financial distress, whereas Sales Growth and Operating Expense Ratio show no significant influence. Profitability fails to moderate the relationship between any of the three independent variables and financial distress, though it exerts a direct and significant effect on its own. The complete MRA model yields an Adjusted R Square of 0.206, meaning the independent variables explain 20.6 percent of the variation in financial distress, with the remaining variation attributable to factors outside the model. These findings are expected to assist company management in optimizing asset productivity as a strategy for preventing financial distress.
creator: Adinda Adinda
creator: Zufrizal Zufrizal
creator: Muhammad Joni Barus
rights: Copyright (c) 2026 Adinda Adinda, Zufrizal Zufrizal, Muhammad Joni Barus https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-14
publication date: 2026-07-14
volume: 5
number: 3
starting page: 1312
ending page: 1325
doi: 10.30640/inisiatif.v5i3.7430

Pengaruh Pemanfaatan Teknologi Informasi Akuntansi dan Pelatihan Akuntansi terhadap Kinerja Keuangan UMKM dengan Disiplin Pencatatan sebagai Variabel Mediasi
type: item
description: Small and medium-sized enterprises (SMEs) are the backbone of Indonesia’s economy, providing employment for many people, promoting equitable development, and enhancing the nation’s economic resilience. Sound financial management is essential for businesses to survive. One way businesses can achieve this is by accurately tracking their cash inflows and outflows so they can predict what steps to take to sustain their operations. A lack of knowledge regarding accounting records and the preparation of financial reports that are good, simple, and easy to understand yet compliant with applicable financial standards is a problem frequently faced by businesses. This study was conducted at the Lau Cih Central Market in Medan, with a sample of 100 respondents selected using the Slovin technique. The data analysis technique used was path analysis, comprising model fit tests, the coefficient of determination, hypothesis testing, and the Sobel test. The results of Sub-structure I analysis indicate that the utilization of accounting information technology influences recording discipline, whereas accounting training does not influence recording discipline. Testing of substructure II showed that the use of accounting information technology and recording discipline influence financial performance, whereas accounting training does not influence financial performance. The results of the Sobel test indicate that record-keeping discipline mediates the effect of the use of accounting information technology on financial performance, whereas record-keeping discipline does not mediate the effect of accounting training on financial performance.
creator: Satria Abimayu
creator: Lusi Elviani Rangkuti
creator: Heny Triastuti Kurnia Ningsih
rights: Copyright (c) 2026 Satria Abimayu, Lusi Elviani Rangkuti, Heny Triastuti Kurnia Ningsih https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-14
publication date: 2026-07-14
volume: 5
number: 3
starting page: 1326
ending page: 1337
doi: 10.30640/inisiatif.v5i3.7440

Pengaruh Literasi Keuangan yang Dimoderasi Tata Kelola Keuangan terhadap Kinerja Keuangan UMKM Rumah Makan di Kecamatan Cisaat Kabupaten Sukabumi
type: item
description: This study aims to analyze the effect of financial literacy, consisting of financial knowledge, financial attitude, and financial awareness, on the financial performance of restaurant MSMEs in Cisaat District, Sukabumi Regency, with financial governance as a moderating variable. This research applied a quantitative approach using a survey method. Data were collected through questionnaires distributed to 80 owners or managers of restaurant MSMEs. The sampling technique used was purposive sampling, and the data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that financial knowledge, financial attitude, and financial awareness do not significantly affect MSME financial performance. In contrast, financial governance has a positive and significant effect on financial performance. The moderation test indicates that financial governance does not moderate the relationship between financial knowledge, financial attitude, financial awareness, and financial performance. These findings suggest that the improvement of restaurant MSME financial performance is more strongly determined by practical, structured, and consistent financial governance than by financial literacy components alone.
creator: Fitriani Fitriani
creator: Iqbal Noor
creator: Acep Suherman
rights: Copyright (c) 2026 Fitriani Fitriani, Iqbal Noor, Acep Suherman https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-14
publication date: 2026-07-14
volume: 5
number: 3
starting page: 1338
ending page: 1346
doi: 10.30640/inisiatif.v5i3.7447

Pengaruh Akuntabilitas, Transparansi, dan Kompetensi Aparatur Desa terhadap Kualitas Laporan Keuangan Desa
type: item
description: The quality of village financial reports is one form of village government accountability in financial management, which requires the implementation of accountability, transparency, and the competence of village officials to ensure that the financial information produced is reliable and beneficial for stakeholders. This study aims to analyze the effect of accountability, transparency, and the competence of village officials on the quality of village financial reports in villages within Sukaraja District, Sukabumi Regency. This study employed a quantitative method with descriptive and associative approaches. The research data were collected through questionnaires distributed to 54 respondents selected using purposive sampling techniques and analyzed using multiple linear regression analysis with the assistance of IBM SPSS Statistics version 27. The results indicate that accountability, transparency, and the competence of village officials influence the quality of village financial reports both partially and simultaneously. Furthermore, these three variables explain 78.6% of the variation in the quality of village financial reports, while the remaining 21.4% is influenced by other factors outside this study. The findings of this study are expected to serve as a consideration for village governments in improving the quality of village financial reports through strengthening accountability, transparency, and the competence of village officials.
creator: Aulia Indriani Rahayu
creator: Elan Eriswanto
creator: Sulaeman Sulaeman
rights: Copyright (c) 2026 Aulia Indriani Rahayu, Elan Eriswanto, Sulaeman Sulaeman https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-07-14
publication date: 2026-07-14
volume: 5
number: 3
starting page: 1347
ending page: 1361
doi: 10.30640/inisiatif.v5i3.7451