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Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Published by Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember
ISSN : 29629047     EISSN : 2963010X     DOI : 10.59246
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Kajian-kajian tersebut diharapkan dapat memperkaya khasanah keilmuan di bidang manajemen dan bisnis sehingga dapat menjadi salah satu referensi bagi para akademisi, pemangku kepentingan dan masyarakat luas. Manajemen SDM Keuangan Akutansi Ekonomi Islam
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 22 Documents
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Search results for , issue "Vol. 2 No. 1 (2024): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis" : 22 Documents clear
Konsep Upah (Ujrah) Jasa Fotografi Antara Pemilik Dan Fotografer Ditinjau Menurut Ekonomi Islam : (Studi Kasus Mandiri Fotografer Desa Purba Tua Kecamatan Barumun Kabupaten Padang Lawas) Helmina Sari Pohan; H. Junda Harahap; Aminah Lubis
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 1 (2024): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i1.538

Abstract

The research results show that: (1) The concept of wages (ujrah) in the Islamic economic perspective seen from the perspective of the subject/actor in carrying out their work is in accordance with the Islamic economic perspective. Judging from the Mandiri object perspective, this photographer has met the basic requirements, namely being professional in carrying out his work and there is no element of fraud, then the concept of wages aims to improve the welfare of workers, so that the business is not just pursuing profit but is for the welfare of citizens based on a spirit of togetherness and humanity. Employers are instructed to treat workers like their own family whose needs must be met, because what is really emphasized is an attitude of ta'awun and not being harmed or harming other parties. This is driven by the understanding that the basic needs of people who lack or cannot afford it are the obligations of all workers, including entrepreneurs. (2) The concept of wages (Ujrah) for photography services between the owner and photographer in Purba Tua Village, Barumun District, Padang Lawas Regency is in accordance with the concept of ujrah and Sharia principles. because the terms and conditions for paying wages have been fulfilled. In running the Independent Photographer business, the owner and photographer both enter into a wage agreement (ujrah) and it is agreed at the beginning of the contract, the owner hands over the camera to the manager to operate the camera and the wages earned will be given according to the agreement, namely after expenses have been deducted. This has been agreed upon by both parties, even though it is only through an oral agreement. The owner handed over the camera out of trust.
Penerapan Etika Bisnis Islam Pada Café Dedy Di Trans Pir Unit 3 Dalam Perspektif Ekonomi Islam Ulfah Masruroh; H. Junda Harahap; Enni Efrida Nasution
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 1 (2024): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i1.539

Abstract

Based on the results of the research conducted that (1) the application of business ethics from an Islamic economic perspective, namely maintaining Muslim entrepreneurial behavior such as the ethics carried out by the Prophet Muhammad in business, namely the characteristics of shiddiq, amanah, fathanah, tabligh, because in Islam there are also ethical rules that must be followed by business people and businesses. Alone. (2) The application of business ethics at Café Dedy is largely in accordance with Islamic business ethics. Islamic ethics includes the nature of shiddiq, which is demonstrated by not doubling the price of goods, being honest in measurements, and ensuring that the products sold do not include items prohibited in Islam. The characteristics Tabligh Café Dedy implements include communicating in a friendly manner, having a vision and mission that does not conflict with Islamic law, and establishing friendship with consumers. Trustworthiness also means keeping promises and providing reports to the owner regarding the money received and expenses made, which is a characteristic of hard working people. The nature of fathanah reflects the spiritual state of owners and employees who do not forget to worship Allah. Some of Dedy's cafes are not yet in accordance with Islamic business ethics, namely in terms of keeping promises; keeping promises to consumers in terms of ordering time, which is promised to be a maximum of 25 minutes, but sometimes it can be longer due to various factors such as kitchen factors and employees who work slowly and also employees' less careful attitude in checking delivery orders so that orders can be made wrong.
Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus Terhadap Alokasi Belanja Modal Muhammad Farhan Muchtar; Dirvi Surya Abbas; Sigit Budi Santoso
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 1 (2024): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i1.571

Abstract

This research aims to determine the effect of regional taxes, regional levies, general allocation funds, special allocation funds on capital expenditure allocation (survey in the city/district of Bengkulu province for the 2014-2018 period). The research time period used was 5 years, namely the 2014-2018 period. The population of this study covers all cities and districts of Bengkulu province in the 2014-2018 period. The sampling technique uses purposive sampling technique. Based on predetermined criteria, 10 cities/districts were obtained. The type of data used is secondary data obtained from the official website of the Central Statistics Agency (BPS) and the Directorate General of Financial Balance (www.djpk.kemenkeu.go.id). The analytical method used is panel data regression analysis using Eviews software version 9.0. The panel data regression model used is the Common Effect Model. In this research the dependent variable is capital expenditure and the independent variables are local taxes, general allocation funds and special allocation funds. The research results show that regional levies have an influence on capital expenditure, while regional taxes, general allocation funds, special allocation funds do not have a significant influence on capital expenditure.
Pengaruh Likuiditas, Tangibility dan Non Debt Tax Shield Terhadap Struktur Modal Cahya sinta sari; Dirvi Surya Abbas; Seleman Hardi Yahawi
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 1 (2024): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i1.572

Abstract

This research was conducted to determine the effect of liquidity, tangibility, and non-debt tax shield on capital structure with institutional ownership as a moderator in manufacturing companies listed on the IDX for the 2017-2021 period. The sample used in this research was selected using a purposive sampling method based on several predetermined criteria and resulted in 12 company samples with 60 observation data. The data analysis method uses panel data regression analysis which is tested using Eviews 12 software. The hypothesis testing method uses a significance level of 5%. The research results show that only the non-debt tax shield variable is proven to have a negative effect on capital structure, while the profitability, liquidity and tangibility variables have no effect on capital structure. Institutional ownership is able to increase the effect of non-debt tax shield on capital structure. Institutional ownership is unable to moderate the influence of profitability, liquidity, tangibility on capital structure.
Pengaruh Kepemilikan Manajerial, Women CEO dan Water Accounting Terhadap Manajemen Laba Siti Fazriani; Dirvi Surya Abbas; Ahmad Zaki
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 1 (2024): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i1.573

Abstract

The purpose of this study is to determine the influence of managerial ownership, women ceo and water accounting on profit management in Manufacturing Companies listed on the IDX in 2019-2021. This study used quantitative proximity. The population in this study is Manufacturing Companies on the Indonesia Stock Exchange in 2019-2021, which is 787 companies. The sampling technique used was purposive sampling and a sample of 21 companies was obtained. The data analysis technique used is panel data regression with Eviews software version 9. The results showed that there is no effect of managerial ownership on profit management. There is an influence of women CEOs on profit management. There is an effect of water accounting on profit management.
Pengaruh Thin Capitalization, Komite Audit Dan Tax Avoidance Terhadap Transfer Pricing Mellani Devita Putri; Dirvi Surya Abbas; Budi Rohmansyah
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 1 (2024): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i1.574

Abstract

The purpose of this study is to determine the Effect of Thin Capitalization, Audit Committee, and Tax Avoidance on Transfer Pricing in Automotive Companies Listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 Period.This research uses a quantitative approach. The population in this study was 15 automotive companies listed on the Indonesia Stock Exchange. The sampling technique used is Purposive Sampling. Based on the established criteria obtained 9 samples of automotive companies. The type of data used in this study is secondary data. The method used in this study is a regression analysis of panel data.The results of this study show that simultaneously Thin Capitalization, Audit Committee, and Tax Avoidance together affect Transfer Pricing. Partially Tax Avoidance has a positive effect on Transfer Pricing, while Thin Capitalization and Audit Committee have no effect on Transfer Pricing.
Pengaruh Pajak Daerah Dan Dana Alokasi Umum (DAU) Terhadap Tingkat Kemandirian Keuangan Daerah Dela Yulia; Dirvi Surya Abbas; Ahmad Jayanih
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 1 (2024): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i1.575

Abstract

The porpuse of this study was to determine the effect of regional taxes, regional levies, and general allocation funds on the level of regional financial independence in regency and city governments in Banten Province. The research period used is 4 years, namely 2018 – 2022. The study population is all districts and cities in the Povinsi Banten region. The sampling technique was Non Probability Sampling. The type of data used is secondary data obtained from the website of the Directorate General of Financial Balance. The analysis method used is panel data regression analysis. The results showed that regional taxes had a significant positive effect on the level of regional financial independence, regional levies had a negative effect on the level of regional financial independence, and the general allocation fund had a negative and insignificant effect on the level of regional financial independence.
Analisis Sistem Informasi Akuntasi (SIA) Dalam Meningkatkatkan Kinerja Bagian Perencanaan Dan Keuangan Pada Kantor Walikota Medan Seri Mulyani; Rahmat Daim Harahap
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 1 (2024): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i1.577

Abstract

This research aims to determine and understand the role of the Accounting Information System (AIS) in improving performance in the Planning and Finance section of the Medan Mayor's Office. The method used in this research is a qualitative descriptive method. The data collection techniques used in this research are through interviews, observations, and documentation. The results of this research show that the Accounting Information System (AIS) plays a very important role in helping Planning and Finance employees in preparing financial reports. Employees just need to input data into the system, then the process of classification, summarization until finally a financial report is formed is carried out automatically by the system.
Implementasi Integrated Marketing Communication Untuk Meningkatkan Kinerja Penjualan Di PT. Pro-Specs Indopratama Azirial Haykel Ab Aziz
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 1 (2024): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i1.583

Abstract

This research aims to analyze the Integrated Marketing Communication (IMC) strategy implemented by PT. Pro-Specs Indopratama (PSI) in an effort to expand brand awareness, retain customers and expand market share in the Non-Destructive Testing (NDT) industry in the Asia Pacific region. We collected data through interviews with 10 internal staff involved in implementing IMC. The analysis results show that PSI uses various media, such as websites, social media, email, and industry events, to reach target audiences. They have an active strategy of attending industry exhibitions and conducting NDT equipment demonstrations. PSI's marketing communications objectives are to increase brand awareness, expand market share, and retain existing customers. Employees play an important role in the implementation of IMC strategy by becoming company brand ambassadors. Coordination between departments involved in IMC is carried out through regular meetings.
Strategi Dan Pendekatan Mengelola Konflik Di Lembaga Pendidikan Islam Siti Fatimatus Zahro; Khoirotun Nisak; Retista Tammamy; Putri Yulianda; Rika Putri Sholiha; Mu’allimin Mu’allimin
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 1 (2024): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i1.584

Abstract

The innate human nature in social life is conflict, which if managed well, can serve as a catalyst for improving performance, particularly in Islamic educational institutions. This research examines strategies and approaches in conflict management, specifically within educational institutions. Overall, the importance of aligning conflict resolution theories with the unique characteristics of each conflict is emphasized. Specific conflict situations require appropriate resolution strategies, and often, failure to identify and assess conflicts is a primary cause of problems. Therefore, in Islamic educational institutions, there is a need for specialized skills in managing and diagnosing conflicts effectively, with the hope of developing effective conflict resolution strategies. This research utilizes a literature review methodology, where all information is derived from relevant articles and books.

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