cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Alfina Wildatul Fitriyah
Contact Email
garuda@apji.org
Phone
+6285726173515
Journal Mail Official
stisnq.jember17@gmail.com
Editorial Address
Jl. Imam Sukarto No.60, Krajan, Balet Baru, Kec. Sukowono, Kabupaten Jember, Jawa Timur 68194
Location
Kab. jember,
Jawa timur
INDONESIA
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
 1   2   3 
Search results for , issue "Vol. 2 No. 2 (2024): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis" : 22 Documents clear
Analisis Kualitas Kinerja Pegawai Dinas Sosial Provinsi Sumatera Utara Bidang Program, Akuntabilitas Dan Informasi Publik Dalam Sistem Penyelenggaraan Pelayanan Publik Dedy Damhuri; Kusmilawaty Kusmilawaty
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : 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.v2i2.642

Abstract

The aim of this research is: To determine the quality of performance of North Sumatra Province Social Service Employees, especially in the Program, Accountability and Public Information Sectors in the Public Service Delivery System. This study uses a qualitative method. Data collection was carried out through observation, interviews and documentation. The informants in this research were 4 people, namely the Secretary of the North Sumatra Province Social Service, Head of the Program, Accountability and Public Information Section, Program, Accountability and Public Information Officer, and Honorary Employees. The results of the research show that the quality of performance of North Sumatra Province Social Service employees in the areas of Programs, Accountability and Public Information is running well in accordance with employee performance. Based on interviews with informants, employees in the Program, Accountability and Public Information Division also have the same opinion regarding personal potential, optimal work results, work processes and enthusiasm at work. Therefore, it can be suggested that in the future, if you want to recruit new employees, pay more attention to the field of science or major according to the abilities of the prospective new employee so as to facilitate all better work processes in the Program, Accountability and Public Information fields.
Implementasi Matriks Pada Tabel Input-Output Provinsi Jawa Barat Transaksi Domestik Atas Dasar Harga Produsen Muhamad Fuji Hakiki; Elis Ratna Wulan
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : 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.v2i2.677

Abstract

The discussion in this study focuses on input-output analysis, one of the implementations of mathematical matrices useful for analyzing interrelated economic problems among others in the economic sector. Mathematics plays an important role in solving economic problems. This is because it is necessary to understand mathematical form, such as mathematical formulas and matrices. The matrices can be used to analyze the dynamics of countries and economic systems, as well as to analyze the main components of different sectors of the economy.
Strategi Persaingan Industri Dan Peran Kekuatan Pasar Terhadap Pertumbuhan Ekonomi Nur Hidayatillah; Muhammad Yasin
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : 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.v2i2.678

Abstract

Indonesia's economic growth is running quite well as the predictions from the World Bank which estimates an increase in the Indonesian economy of 5.1% in 2016 and 5.3% in 2017, the figure is an improvement from 4.8% in 2015 (The World Bank). Projections made by the World Bank have differences from the Indonesian government's target, according to Finance Minister Bambang Brodjonegoro, the government will keep economic growth at 5.3%.
Analisis Penerapan Praktik Harga Transfer Dalam Penghindaran Pajak Elia Rossa; Putri Afrilia Nurrochmah; Saefani Nur Hanifah; Salsabila Salsabila; Siska Aprilia Rahmawati; Siti Maisa Zahara; Yosi Ika Putri
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : 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.v2i2.699

Abstract

This study analyzes the application of tax avoidance in Indonesia through transfer pricing by taking various data in the form of financial statements and other relevant information from companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. This study also uses the transfer pricing methods established by the OECD to calculate fair market prices as a reference to assess the fairness of transfer prices. The results showed that most of the companies listed on the IDX practiced transfer pricing in various ways, such as setting transfer prices that are higher or lower than fair market prices, or by conducting improper transactions. The transfer pricing practices carried out by these companies are influenced by several factors, such as leverage, profitability, tunneling incentive, bonus mechanism, and tax avoidance. The practices carried out by these companies have a significant impact on taxable profit, tax expense, and state tax revenue.
Pengaruh Kebijakan Dividen, Ukuran Perusahaan, Kepemilikan Manajerial, dan Kebijakan Hutang Terhadap Nilai Perusahaan Pada Indeks Perusahaan LQ45 di BEI Stefani Sindita Sari; Hwihanus Hwihanus
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : 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.v2i2.700

Abstract

This study aims to identify the effect of dividend policy, company size and management ownership or debt policy on company value on Indonesia's LQ45 index (IDX). This research is also very quantitative using secondary data with an analytical descriptive approach. The analysis was carried out using Smart PLS 4 to carry out Discriminant Validity Test, Outer Model Collinearity Test, Reliability and Validity Test, and Path Coefficients Mean, STDEV, T Values, P Values Test. All companies whose shares were listed in the LQ45 index on the IDX during the period December 2021-December 2022 became the study population. Target sampling is used to select a sample of research participants. Based on the research, it was found that the IDX LQ45 company index is strongly influenced by various factors such as dividend policy, company size, management ownership, and debt policy.
Pengaruh Penerapan Akuntansi Manajemen Lingkungan Terhadap Kinerja Lingkungan Yang Dipengaruhi Oleh Faktor Kepemimpinan, Budaya, Inovasi Dan Kemampuan Pada Pabrik Tekstil Marcella Trianita Abur; Hwihanus Hwihanus
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : 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.v2i2.701

Abstract

Environmental Management Accounting is . This research aims to examine the influence of environmental management accounting on environmental performance. This research, in testing the Y value, uses several indicators including innovation, ability, culture and leadership. The innovation referred to is process innovation within the company, the capability referred to is the company's ability to process and produce, the culture referred to is the implementation of the vision and mission implemented by the company and the leadership referred to is the impact on the surrounding environment. The samples used were 5 textile companies listed on the Indonesian Stock Exchange. The research method used is with the help of Smart PLS Software. The significance of parameters is tested by comparing the calculated t value with t calculated > t table at a confidence level of 0.005, meaning that there is a significant influence. Hypothesis testing to answer temporary answers using Pathcoefficients significance. The research results show that five indicators have a positive influence on environmental performance prospectors with a statistical value of 0.282.
Peran Sistem Informasi Akuntansi Dalam Pemanfaatan Teknologi Terhadap Pembukuan Digital Pada UMKM Kampung Kue Mukhamad Sholikudin; Anisa Lilatul Nikmah; Irda Agustin Kustiwi
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : 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.v2i2.703

Abstract

This research evaluates the role of accounting information systems in harnessing technology for digital bookkeeping in MSMEs in Kampung Kue. These MSMEs still use manual bookkeeping, with the risk of missing records and potential fraud. The results suggest the adoption of digital bookkeeping applications as a solution, providing efficiency, transparency, and preventing recording errors. The application of this technology can help Kampung Kue MSMEs improve their financial management. Training and counseling are needed to ensure better understanding and acceptance from MSMEs of digital bookkeeping.
Penerapan Disiplin Dan Motivasi Kerja Terhadap Kinerja Karyawan pada PT. Indomarco Prismatama Cabang Manyar Rejo Novia Mega Putri; Novita Rahmawati; Hwihanus Hwihanus
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : 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.v2i2.704

Abstract

Employee performance is an important aspect in achieving company goals. Factors such as work discipline and work motivation play a key role in determining the quality of performance. This research focuses on PT. Indomarco Prismatama Manyar Rejo Branch is a consumer goods distribution company in Surabaya, Indonesia. Several problems identified included attendance not being on time, completion of work that was not on target, poor use of work equipment and a lack of discipline in work attitudes. These factors can hinder employee performance and therefore efforts are needed to increase work discipline and motivation. The literature review involves the concepts of management accounting, human resources (HR), work discipline, and work motivation to support an understanding of the factors that influence employee performance. The research method used is descriptive qualitative with a literature study approach. Data was collected through literature studies, including books, scientific articles and research journals as well as through interviews with PT employees. Indomarco Prismatama Manyar Rejo Branch. Data analysis was carried out qualitatively using an inductive method. The research method shows that the application of discipline and work motivation in companies needs to be improved. Employees stated that the implementation of discipline was still not strict enough and work motivation was not optimal. Based on interviews, recommendations for improvement involve clarifying work regulations, consistent supervision, fair rewards and punishments, creating a conducive work environment and employee training.
Penerapan Sistem Pengendalian Manajemen Terhadap Perilaku Etis Karyawan Pada PT. Sumber Alfaria Trijaya Cabang Demak Anastasya Mechta Mediana; Herny Ria Mandag; Hwihanus Hwihanus
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : 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.v2i2.715

Abstract

Ethical employee behavior significantly influences company performance, including consumer trust, productivity, and costs. The Management Control System (MCS) is a crucial instrument in achieving organizational goals and shaping the ethical behavior of employees. Individual, organizational, and environmental factors play a key role in forming ethical employee behavior. This study focuses on PT. Sumber Alfaria Trijaya Branch Demak, the largest retail company in Indonesia, which is committed to implementing ethical behavior. Literature review highlights the importance of ethical employee behavior, noting its positive impact on consumer trust, productivity, and corporate reputation. MCS is described as a key element in maintaining ethical behavior, with ethical culture, behavioral standards, and monitoring mechanisms as its components. The research methodology employed is qualitative descriptive research with a literature review approach. The study aims to analyze the influence of implementing MCS on the ethical behavior of employees at PT. Sumber Alfaria Trijaya Branch Demak. Data were obtained from books, articles, journals, and interviews with company employees. Data collection techniques involved literature review and interviews, with qualitative analysis using the inductive method.
Peran UMKM (Usaha Mikro, Kecil, Dan Menengah) Dalam Meningkatkan Pembangunan Ekonomi Di Indonesia Putri Salsabila Indrawan Lubis; Rofila Salsabila
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : 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.v2i2.716

Abstract

There are various classes for firms in Indonesia, according legal rules. Businesses can be classified into four categories: enormous, micro, small, and medium. The government refers to the three primary categories of businesses as UMKM, or micro, small, and medium enterprises. For this reason, "Micro, Small, and Medium Enterprises" is what the abbreviation UMKM stands for. MSMEs are governed under Law No. 20/2008 on "Micro, Small, and Medium Enterprises". The existence of MSMEs makes it easier for people across Indonesia to fulfill these needs. MSMEs play an important role in encouraging employment, economic growth, and reducing social inequality. In addition, MSMEs are essential to solving a number of challenges facing the nation's economy. MSMEs still face various obstacles and constraints in carrying out this task, so they cannot realize their full potential and contribution in social and economic activities. The community, the banking sector as a source of credit, and the government as a policy maker must fully participate in finding solutions.  

Page 1 of 3 | Total Record : 22

 1   2   3 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol. 3 No. 4 (2025): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 3 (2025): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 2 (2025): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 1 (2025): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 4 (2024): Oktober : MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 3 (2024): Juli : MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 1 (2024): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 4 (2023): Oktober : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 3 (2023): Juli : MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 2 (2023): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 1 (2023): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis More Issue