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Contact Name
Alfina Wildatul Fitriyah
Contact Email
garuda@apji.org
Phone
+6285726173515
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stisnq.jember17@gmail.com
Editorial Address
Jl. Imam Sukarto No.60, Krajan, Balet Baru, Kec. Sukowono, Kabupaten Jember, Jawa Timur 68194
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Kab. jember,
Jawa timur
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
Dampak E-commerce terhadap Perilaku Konsumen : Studi Perbandingan Studi Kasus Belanja Online dan Offline di Kabupaten Bima Wanda Nurul Afriani; Asril Hermawan; Jasman Jasman
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.v3i1.1233

Abstract

This study examines the impact of e-commerce on consumer behavior by comparing online and offline shopping patterns in Bima Regency. Using a mixed-method approach, the research analyzed data from 200 respondents through surveys and in-depth interviews. The findings reveal significant shifts in consumer behavior, with 65% of respondents showing increased preference for online shopping platforms. Key factors influencing this shift include convenience, price comparisons, and product variety. However, certain product categories still maintain strong offline shopping preferences. The study contributes to understanding local consumer behavior in the digital transformation era.
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
Peran Customer Satisfaction dalam Memediasi Pengaruh E-Service Quality, Product Innovation Dan Price Perception terhadap Repurchase Intention pada Pengguna Aplikasi Halodoc Marno Nugroho; Tamalia Alissyahbana; Zarkasi, Zarkasi
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 3 (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.v3i3.1297

Abstract

Tujuan dari penelitian ini adalah mendeskripsikan dan menganalisis peran customer satisfaction dalam memediasi pengaruh e-service quality, product innovation dan price perception terhadap repurchase intention pada pengguna halodoc. Populasi di dalam studi ini adalah konsumen yang menggunakan aplikasi halodoc dikota Semarang. Penelitian ini menggunakan kuesioner, untuk mengambil data konsumen halodoc di Kota Semarang sebanyak 200 responden. Teknik pengambilan sampel dengan menggunakan purposive sampling. Analisis data menggunakan aplikasi smart PLS. Hasil penelitian ini menunjukkan bahwa E-Service Quality berpengaruh positif dan signifikan terhadap Customer Satisfaction, E-Service Quality berpengaruh positif dan signifikan terhadap Repurchase Intention. Product Innovation berpengaruh positif dan signifikan terhadap Customer Satisfaction namun Product Innovation tidak berpengaruh signifikan terhadap Repurchase Intention. Price Perception berpengaruh positif dan signifikan terhadap Customer Satisfaction, Price Perception berpengaruh positif dan signifikan terhadap Repurchase Intention. Customer Satisfaction berpengaruh positif dan signifikan terhadap Repurchase Intention, Customer Satisfaction mampu memediasi hubungan antara e-service quality terhadap repurchase intention, Customer Satisfaction mampu memediasi hubungan antara product innovation terhadap repurchase intention, Customer Satisfaction mampu memediasi hubungan antara price perception terhadap repurchase intention.
Peran Auditor dan Teknologi dalam Mencegah Kasus Fraud Insaniah, Nurul Qalbi; Nurmi; Wahyuni
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 3 (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.v3i3.1592

Abstract

Financial integrity and organizational image are often threatened by fraudulent actions such as embezzlement and financial statement manipulation, which can undermine public trust and employee morale. Therefore, preventive measures and fraud detection must be a top priority. Auditors play a crucial role in healthy corporate governance by relying on their independence and professional competence to detect internal control weaknesses and assess fraud risks. This study employs a descriptive qualitative approach to analyze the role of auditors and technology in fraud prevention. The findings indicate that e-Audit, AI-based technology, and big data analytics positively influence fraud detection, while information technology and blockchain enhance audit performance. However, the success of fraud prevention still depends on the auditor's ability to understand accounting and auditing standards, as well as analytical skills. The synergy between auditor capabilities and appropriate technology can significantly improve internal control systems and fraud detection..
Dinamika Perkembangan Keuangan Berkelanjutan di Indonesia: Tantangan dan Peluang Transisi Hijau YULIAR RASYIDIN, ELFRIDA
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 3 (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.v3i3.1596

Abstract

Sustainable finance has become a strategic element in driving inclusive and environmentally friendly national development. This article examines the dynamics of sustainable finance development in Indonesia, highlighting the implementation challenges and strategic opportunities in accelerating the transition to a green economy. This study uses a descriptive qualitative approach with a literature study method on official documents, scientific journals, and policy reports from related institutions such as the OJK, Ministry of Finance, and international financial institutions. The results of the study show that although Indonesia has initiated various policies such as the Sustainable Finance Roadmap, Green Taxonomy, and the issuance of green sukuk, structural challenges still hamper optimal implementation, including low ESG literacy, regulatory disharmony, and limited bankable green projects. However, great opportunities remain open through community support, fintech development, green investment potential, and cross-sector collaboration. By strengthening regulations, incentives, education, and multi-party synergy, sustainable finance can become a major driver in the development of a resilient, equitable, and environmentally friendly national economy.