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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
Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) pada Laporan Keuangan Badan Usaha Milik Desa (BUM Desa) Perkebunan Bukit Lawang Kecamatan Bahorok Selly Febriana; Saparuddin Siregar; Nurul jannah
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 4 (2024): Oktober : MUQADDIMAH: 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.v2i4.1051

Abstract

Financial statements are an important tool to obtain information in connection with the presentation of the financial statements of an organization or company in decision-making. BUM Desa is a government program where in recording its finances requires complete financial reports. However, in the presentation of its financial statements, the Bukit Lawang Plantation Village BUM has limitations in recording it. The purpose of this study is to find out the presentation of BUM Village financial statements and the application of Financial Accounting Standards based on SAK EMKM. The method used in this study is a qualitative research method. The data collection technique is using observation, interviews, and documentation. The results of this study are from the results of the analysis showing that the presentation of the financial statements of the Bukit Lawang Plantation Village BUM is still simple, namely the journal of outgoing money, incoming money, and balance sheet mutations. In the implementation of SAK EMKM, based on the results of the comparison of criteria between the criteria for SAK EMKM's financial statements and BUM Desa shows that BUM Desa in the presentation of its financial statements has not implemented SAK EMKM.
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Nasabah PT. Bank Mega Cabang Sengkang Ekayani Burhanuddin; Maspawati Tokang; Erna Erna
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 4 (2024): Oktober : MUQADDIMAH: 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.v2i4.1052

Abstract

this article is the result of an analysis of customer satisfaction with PT. Bank Mega Sengkang branch. In connection with this, how do customers get the service they expect with the provision of services from staff or employees so that customers feel happy and their wishes are fulfilled. Therefore, this study aims to show the significance of the influence of service quality on customer satisfaction. In analyzing the data, descriptive analysis was used which contained the distribution of items from each variable, then simple linear regression analysis and hypothesis tester. From the results of the tester with simple linear regression and partial regression analysis, it was shown that the simultaneous variable of Service (X) to customer satisfaction (Y) indicated by the R square value was 0.462. This figure shows that the simultaneous variable Service (X) used in this regression equation contributes to customer satisfaction (Y) of 46.2% while the remaining 53.8% is explained by other factors that are not included in this study. Based on the results of this study, it was concluded that customer satisfaction had a significant and partially positive effect on the increase in the number of customers at PT. Bank Mega Sengkang branch.
Pengaruh Faktor Theory of Planned Behavior terhadap Kepatuhan Wajib Pajak Orang Pribadi: (Studi Kasus pada KPP Pratama Maumere) Desy Purnamasari; Andreas Rengga; Konstantinus Pati Sanga
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 4 (2024): Oktober : MUQADDIMAH: 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.v2i4.1058

Abstract

This research aimed to analyze the influence of the theory of planned behavior on individual taxpayer compliance. The factors being investigated include behavioral attitudes, subjective norms, perceived behavioral control, and moral obligations. The research was a quantitative one. The population under research comprised all active taxpayers at the Maumere Pratama Tax Office, totaling 40,544 taxpayers. The sample size for this research was determined to be 100 taxpayers using the Slovin formula. Data collection was conducted by distributing questionnaires to respondents, and the research instrument utilized a Likert scale. The data analysis technique used a multiple linear regression analysis. model with the help of the SPSS 25 program. The research's results.showed that partially,behavioral attitudes, subjective norms, and behavioral control do not affect taxpayer compliance.However, moral obligations do affect taxpayer compliance.Additionally,it was found that behavioral attitudes, subjective norms, behavioral control,and moral obligations collectively affect taxpayer compliance.
Pengaruh E-money terhadap Jumlah Uang Beredar dan Velocity of money dengan Inflasi sebagai Variabel Mediasi Andika Pratama Sitepu
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 4 (2024): Oktober : MUQADDIMAH: 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.v2i4.1066

Abstract

Based on the results of partial testing of the effect of E-Money on Inflation, the t.count value = 1.851 is greater than the t.table value = 1.667 with sig, 0.000<0.05 from these results it can be concluded that Ha is accepted, this indicates that E-Money has a significant effect on Inflation. The partial test results of the influence of E-Money on the Amount of Money in Circulation obtained a t-value of 2.204 greater than the t-table value of 1.667 with sig. 0.000 <0.05 from these results it can be concluded that Ha is accepted, this shows that E-Money has a significant influence on the Amount of Money in Circulation. Based on the partial test results of the influence of Velocity of money on Velocity of money, the t-value of 2.487 is greater than the t-table value of 1.667 with sig. 0.001 <0.05 from these results it can be concluded that Ha is accepted, this shows that the Amount of Money in Circulation has a significant influence on Velocity of money.
Pengaruh Environmental, Social, Governance (ESG) Terhadap Kinerja Keuangan Perusahaan Manufaktur Tahun 2019 - 2022 Anita Sari; Siti Maryama
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 4 (2024): Oktober : MUQADDIMAH: 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.v2i4.1073

Abstract

Environmental, Social and Governance (ESG) issues due to company activities have recently become the focus of stakeholder assessments in realizing sustainable companies. The purpose of this study was to determine the effect of Environvental, Social and Governance (ESG) on company financial performance in energy sector companies listed on the IDX in 2019-2022, using ROA as the dependent variable and environmental disclosure, social disclosure and governance disclosure as independent variables. The results of the study are Environmental disclosure (X1) has a positive and significant effect partially on financial performance (Y) with a significance value of 0.017. Social disclosure variables (X2) and governance disclosure have no effect on financial performance (Y) with a significance value showing a negative direction of 0.596 and 0.671. Environmental, social and governance disclosure variables simultaneously affect financial performance with a significance value of 0.003.
Pengaruh Celebrity Endorsers, Brand Image, dan Brand Trust Terhadap Keputusan Pembelian Kosmetik Wardah di Denpasar Ni Luh Putu Diah Anggun Saraswati
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 1 (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.v3i1.1105

Abstract

Purchase decisions are crucial to enhance as they represent actions taken by consumers to buy a product. The objective of this study is to investigate the influence of celebrity endorser, brand image, and brand trust on purchase decisions for Wardah products in Denpasar City. The research used non-probability sampling and distributed a questionnaire via Google Forms to 100 respondents. Data were analyzed using SPSS version 26. Findings indicate that celebrity endorser has a positive and significant impact on purchase decisions, brand image also has a positive and significant influence on purchase decisions, and brand trust similarly affects purchase decisions positively and significantly. This study contributes theoretically to different research domains and provides practical insights for cosmetic businesses, particularly Wardah in Denpasar City.
Strategi Manajemen Konflik Dalam Meningkatkan Produktivitas dan Kreativitas Organisasi Siti Ma’unatul Afifah; Kanzul Aras Nurjannah; Septa Muhammad Royhan; Nur Fajrin Marsella Putri; Mu’alimin Mu’alimin
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 1 (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.v3i1.1143

Abstract

Conflict management is an important aspect in organizations, including educational institutions, to create a harmonious and productive work environment. This research aims to understand the concept of conflict management, sources of conflict in organizations, and their impact on productivity and creativity. The method used in this research is a literature study, which examines various primary and secondary reference sources such as books, journal articles, and previous research relevant to the topic. The research results show that conflict in organizations can arise due to differences in goals, values or thoughts between individuals or groups. Conflict that is not managed well can reduce productivity and work quality, but if managed effectively, conflict can increase communication, creativity and innovation. There are various strategies in conflict management, such as avoidance, accommodation, compromise, collaboration and competition, which can be adapted to the context and characteristics of the conflict that occurs. Good conflict management can strengthen relationships between organizational members and support the achievement of common goals. Therefore, a deep understanding of conflict management is very important in increasing organizational productivity and creativity.
Menuju Daya Saing UMKM dengan Kepemimpinan Digital Denisa Fitriya ‘Uzzahra; Munawaroh Munawaroh
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 1 (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.v3i1.1173

Abstract

This study explores the role of digital leadership in enhancing competitiveness, focusing on the Ratu Lestari Women's Farmers Group (KWT) in Tegal Ratu Village. Using a survey approach and deskriptive statistical analysis, the research found a significant influence between digital leadership and competitiveness, with a correlation coefficient of 0.460 (p < 0.05). The results show that the more influential the digital leadership strategy implemented by MSMEs, the greater the impact on increasing competitiveness.
Peran Maulana Hasanudin dalam Membangun Kekuatan Bisnis Internasional dan Jaringan Perdagangan Global di Banten Ira Juhairannisa; Munawaroh Munawaroh
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 1 (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.v3i1.1174

Abstract

Maulana Hasanuddin, the founder of the Banten Sultanate, played a pivotal role in establishing international business strength and global trade networks in the 16th century. Through his strategic policies, he transformed Banten into a maritime trade hub connecting Southeast Asia, the Middle East, and Europe. Capitalizing on its strategic location in the Sunda Strait, Maulana Hasanuddin developed the Port of Banten into a crucial node for the spice trade. He fostered trade alliances with various parties, including foreign merchants, and strengthened diplomatic relations through Islamic cultural and religious approaches. This role not only bolstered the local economy but also positioned Banten as a significant power in the global trade network. This study examines Maulana Hasanuddin's role in the economic and maritime political context and its impact on the development of international trade during the period.
Dampak Kompetensi Digital terhadap Peningkatan Daya Saing UMKM di Kabupaten Serang Zahrotul Hayat; Munawaroh Munawaroh
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 1 (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.v3i1.1175

Abstract

Digitalization has changed the way MSMEs operate, such as interacting with customers and competing in the market. Business developments in the current digital era mean that every business actor must also change the way they run their business, such as by utilizing digital platforms. This research discusses the importance of digital competence in increasing the competitiveness of MSMEs in the market. This research aims to provide understanding for business actors to improve their competence in using digital technology in running their business. The approach used is a qualitative descriptive method, using a research sample of 50 respondents who are considered to represent the population, namely MSMEs in Serang Regency. The research results show that digital competence has a positive effect and has a big impact on the competitiveness of MSMEs in the market.