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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 6 Documents
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Search results for , issue "Vol. 3 No. 2 (2025): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis" : 6 Documents clear
Pengaruh Beban Kerja Terhadap Burnout Perawat pada Ruang NICU RSUD Bima Nursani Nursani; Fai Nando; M. Ahyar Putra
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 2 (2025): 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.v3i2.1234

Abstract

This study aims to analyze the effect of workload on the level of burnout among nurses in the NICU at Bima General Hospital. The research employs a quantitative approach with a causal associative design, involving 37 nurses as respondents, who were surveyed using questionnaires. Regression analysis results indicate that workload has a positive and significant effect on burnout, with a t-statistic value of 2.840 (p = 0.007), meaning that the higher the workload, the greater the level of burnout experienced by nurses. These findings underscore the importance of effective workload management to prevent burnout, improve nurses' well-being, and ensure optimal service quality in the NICU.
Pengaruh Spesialisasi Auditor, Opini Audit, dan Pergantian Auditor Terhadap Audit Delay: Studi Empiris pada Emiten Sektor Transportasi dan Logistik Tahun 2020-2023 Bella Nugraheni; Istianingsih Sastrodiharjo; Aloysius Harry Mukti
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 2 (2025): 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.v3i2.1246

Abstract

This research aims to examie auditor spelization, audit opinion,auditor switching on audit delay. The population in this research is emiten sector transportation and logistic Stock Exchange 2020-2023. The variables used in this research are Audit Delay as the dependent variable; Auditor Spelization, Audit Opinion, And Auditor Switching as the independent variable. The sampling technique used was the purposive sampling method and a sample of 23 companies and 91 sample. The analysis methods usedare Descriptive Statistical Analysis, Classical Assumption Test, Correlation Test, Multiple Linear Regression Test, and Hypothesis Test. The research result show that Auditor Spelization has a negative effect on Audit Delay. Audit Opinion has a negative effect on Audit Delay. Auditor Switching has a positive effect on Audit Delay.
Analisis Activity Based Costing sebagai Alternatif Perhitungan Tarif Jasa Rawat Inap pada RSUD Lewoleba Sesilia Anggraeini Sili; Petrus E. de Rosari; Yohanes Demu
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 2 (2025): 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.v3i2.1249

Abstract

This study aims to determine the calculation of inpatient service rates using the Activity Based Costing method at the Lewoleba Regional General Hospital. in determining and calculating the cost price. The data for this study used secondary data supplemented with data obtained through interviews from various sections at Lewoleba Regional Hospital, then data processing and analysis were carried out. The data analysis used was a difference test using the Paired Sample T-Test to find out whether or not there is a difference in the inpatient service rates set by Lewoleba Regional Hospital with the basic price of inpatient rates using the activity based costing method . The results of the Activity Based Costing test for Class I, Class II , and Class III obtained a profit of above 70 %, namely 74.4 %, 75.8%, And 21.6 %. So that can it is said that Hospital​ Lewoleba in determining the inpatient rates for each class is too high or too low Lots to obtain profit especially on class II Which has the biggest advantage and is much bigger than the profit expected by the house Sick. The conclusion that can be drawn based on the results of the study above is that there is a difference between the inpatient rates set by Ru Lewoleba and the basic price of inpatient rates generated using the Activity Based Costing method. Suggestions related to the results of this study are that Lewoleba Hospital needs to review its inpatient rate determination method by trying to apply the Activity Based Costing method cost calculation system in order to be able to produce more appropriate rates.
Analisis Manajemen Risiko pada Pelayanan Satker pada KPPN Kupang Tipe A1 Adha Adha; Minarni A. Dethan; Sarlin P. Nawa Pau
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 2 (2025): 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.v3i2.1250

Abstract

Every organization needs risk management to control its risks, including the State Treasury Service Office. Risk control is an important part of management, so that organizational goals are achieved. The purpose of this study is to get an overview of minimizing or mitigating risks in Task Force Services at the Kupang State Treasury Service Office Type A1. The method used is a qualitative method with a descriptive approach. The results of the study based on ISO 31000:2008 show the analysis of risk management in Task Force Services at KPPN Kupang Type A1, namely Minimizing or Mitigating Risks in the Kupang KPPN Task Force Services, Determining the Risk Management Context in the Kupang KPPN Task Force Services, Identifying Risks in the Kupang KPPN Task Force Services, Risk Analysis in the Kupang KPPN Task Force Services, Evaluation of Risk Management in the Kupang KPPN Task Force Services, and Risk Management Management in the Kupang KPPN Task Force Services.
Pengaruh Literasi Keuangan, Inklusi Keuangan, dan Penggunaan Teknologi Keuangan terhadap Pengelolaan Keuangan UMKM Ma'rifatun Nisa; Gunawan Aji
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 2 (2025): 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.v3i2.1324

Abstract

MSMEs often face challenges in financial management due to limited understanding of accounting and poor finance due to lack of information. The purpose of this study is to see how the use of financial technology, financial inclusion, and financial literacy affect the financial management practices of MSMEs in Tegal Regency. A quantitative approach was used, by surveying 100 MSME participants selected through a simple random sampling technique for probability sampling. Eviews 13 software was used in the multiple linear regression analysis of primary and secondary data. The study shows that financial literacy and the use of financial technology have a significant impact on the overall financial management of MSMEs, while financial inclusion has no significant impact. However, the three factors have a significant impact when viewed together. The results show the importance of improving financial literacy and the use of financial technology, and that additional strategies are needed to improve how financial inclusion affects MSMEs.
Analysis of Cash Flow, Leverage to Earnings Quality as a Moderating Variable on Profitability in Property and Real Estate Companies Listed on the IDX in 2021-2023 Yuli Kurnia Firdausia; Nilam Aisyah Nurrahma
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 2 (2025): 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.v3i2.1565

Abstract

This study aims to analyze cash flow, leverage on earnings quality as a moderating variable on profitability in property and real estate companies. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange for the period 2021 to 2023. This study uses a purposive sampling technique with a total of 54 analysis units obtained. The analysis technique used in this study is to use the SPSS 25 application. The results of the study indicate that Cash Flow has no effect on Profitability and leverage has no effect on profitability, while earnings quality has an effect on profitability

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