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Alfina Wildatul Fitriyah
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INDONESIA
Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
ISSN : 29629047     EISSN : 2963010X     DOI : 10.59246
Core Subject : Economy, Science,
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
Articles 213 Documents
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.
Pengaruh Penerapan Etika Bisnis Islam Terhadap Loyalitas Pelanggan dengan Kepuasansebagai Variabel Intervening Pada Pedagang di Pasar Tradisional Kelurahan Sengeti Kurnia Sari Rahma; Agustina Mutia; Awal Habibah
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.v2i1.585

Abstract

Islamic business ethics in trading activities is very important so as not to take actions that deviate from Islamic teachings. In the business world, competition among fellow traders to maintain customer satisfaction and loyalty is a natural thing, if you look positively at business competitors not as a threat but as a motivation to move forward. The objectives of this study are 1) to determine the direct effect of the application of Islamic business ethics on customer loyalty, 2) to determine the direct effect of the application of Islamic business ethics on customer satisfaction, 3) to determine the direct effect of satisfaction on customer loyalty, 4) to determine indirectly the application of Islamic business ethics on customer loyalty through satisfaction.The method used in this research is a quantitative method using path analysis with a sample respondent of 97 respondents. This analysis is used to see the direct and indirect effects between variables, the results of this study indicate that 1) directly Islamic business ethics has a positive and significant effect on customer loyalty, 2) directly Islamic business ethics has a positive and significant effect on customer satisfaction, 3) directly customer satisfaction has a positive and significant effect on customer loyalty, 4) indirectly Islamic business ethics has no positive and significant effect on customer loyalty through satisfaction. As for after the application of Islamic business ethics by traders, there is a separate satisfaction in customers that creates customer loyalty, namely by deciding to buy from traders, customers make repeat purchases and recommend to others, although there is still one customer who has not recommended to others. so it can be concluded that Islamic business ethics applied by traders have been able to maintain customer satisfaction and loyalty in Sengeti Market.
Literatur Review Strategi Mengidentifikasi Tahapan dan Dampak Konflik Terhadap Organisasi Ika Nurhoikhatul Janah; Siti Nurhalimatul Fatihah; Immatul Adimah; Nurul Holisin; Dwi Erik Bidayanto
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.v2i1.587

Abstract

This article is a literature review study. This research uses a literature review study where all information is obtained from articles and books. The results of this literature review research show that there are several stages and impacts of conflict in organizations. The stages of conflict in an organization can be identified, namely starting from conflict that is still hidden, conflict that precedes, conflict that can occur, conflict that is visible in behavior, resolution or conflict pressure and the consequences of conflict resolution. The impact of conflict has positive and negative impacts, where these impacts can be seen in how an organization or company can use conflict well.
Strategi Mencapai Net Cash Flow Dalam Novel Tantangan Satu Miliar Ciputra Karya Antonius Tanan Dkk Maria Mecha Sukma Arti Yohana; Selvyana Nurlaily Rahmawati; Eva Dwi Kurniawan
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.v2i1.588

Abstract

All business companies need a marketing strategy to achieve the desired target. The novel entitled One Billion Ciputra Challenge discusses business travel and marketing strategies from two groups, namely GAS and GAG. This study aims to determine the marketing strategies carried out by the two groups in obtaining a net cash flow of one billion. The method used is hermeneutics, the study of text interpretation, which allows to provide new interpretations. The results of this study are knowing the marketing strategies of the GAS and GAG groups in obtaining one billion, namely testing target markets, good cooperation between members, daring to make interesting innovations, utilizing relationships and promotion through cooperation with companies or agencies, developing business, persevering and never giving up, daring to make decisions, as well as Conduct good communication and presentations with investors. The conclusion of this study is the existence of a good and maximum marketing strategy in the GAS and GAG groups so that they can obtain the desired net cash flow target of one billion.

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