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Contact Name
Alfina Wildatul Fitriyah
Contact Email
garuda@apji.org
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+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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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 230 Documents
Pengaruh Customer Experience dan Customer Value terhadap Loyalitas Pelanggan pada Raja Grosir Kota Bima Yusnia Ayusari; Ismunandar; Sri Ernawati
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 4 (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.v3i4.1635

Abstract

Competition in the retail sector requires companies to optimize customer experience and customer value to maintain customer loyalty. This research applied a quantitative approach with multiple linear regression to examine the influence of these two variables on customer loyalty at Raja Grosir Kota Bima. The sample consisted of 96 respondents selected through purposive sampling, and data were collected using a Likert-scale questionnaire. The findings reveal that both customer experience and customer value have a positive and significant effect on customer loyalty, both individually and simultaneously. The coefficient of determination (R²) value of 0.741 indicates that these variables explain 74.1% of the variation in customer loyalty, with the remainder influenced by other factors outside the model. These results highlight the importance of an integrated strategy that combines enhancing customer experience with perceived value to foster long-term loyalty in the local retail sector.
Analisis Pengetahuan Pajak Kendaraan Bermotor, Biaya Pajak terhadap Kepuasan Masyarakat kepada Pemerintah Pacitan Winih Imam Masngudi; Hurian Kamela
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 4 (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.v3i4.1636

Abstract

This study aims to analyze the influence of motor vehicle tax knowledge and perceived tax costs on public satisfaction with the performance of the Pacitan Regency Government. Data were collected through a questionnaire distributed to 63 motorcycle vehicle taxpayers in Pacitan. A quantitative approach was employed, using descriptive statistics and multiple linear regression analysis. The findings show that indicators of tax knowledge, such as understanding tax rates, penalty mechanisms, and payment schedules, scored above 3,5 on a Likert scale, indicating a relatively good level of tax literacy. In contrast, perceptions of tax costs tended to be neutral, while transparency and satisfaction with tax fund utilization scored below 3,5. Most respondents expressed satisfaction with the Samsat services regarding process efficiency and service quality. Regression analysis revealed that tax knowledge had a significant positive effect on public satisfaction, whereas perceived tax cost had a negative but not statistically significant effect. This study recommends enhancing tax education, outreach, and transparency in the use of tax revenues to strengthen public trust.
Pengaruh Disiplin Kerja dan Budaya Organisasi terhadap Kepuasan Kerja Pegawai pada Dinas Kependudukan dan Catatan Sipil Kabupaten Bima Ermila; Mawar Hidayanti; Muhammad Yusuf
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 4 (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.v3i4.1643

Abstract

Job satisfaction is a crucial factor influencing organizational success, particularly within the delivery of public services. A quantitative approach with an associative design was employed to analyze the effect of work discipline and organizational culture on employee job satisfaction at the Department of Population and Civil Registration, Bima Regency. The sample consisted of 36 civil servants selected through purposive sampling. Data were collected using a Likert-scale questionnaire, tested for validity and reliability, and analyzed through multiple linear regression with the assistance of SPSS version 25. The findings indicate that work discipline does not have a significant effect on job satisfaction, whereas organizational culture shows a positive and significant influence. Simultaneously, both independent variables significantly affect job satisfaction, contributing 18.7% to its variation. These results highlight that strengthening organizational culture plays a more dominant role than disciplinary measures in enhancing employee satisfaction within public institutions.
Menjembatani Tuntutan dan Imbalan: Peran Motivasi Kerja pada Kinerja Pegawai Kantor Pemerintah Sari, Jihan Dhinar Pradeta; Mahendri, Wisnu
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 4 (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.v3i4.1681

Abstract

Employee performance in public service institutions plays a strategic role in determining the quality of services delivered to the community. In the context of the PPKB PPPA Office of Jombang Regency, employee performance is influenced by dynamic workloads and relatively fixed compensation structures. While workload and compensation are often regarded as direct determinants of performance, previous research has produced inconsistent findings, indicating the need to incorporate psychological variables. Work motivation is positioned as a mediating factor in this relationship. A quantitative approach was employed involving 55 non-civil servant staff and family planning field officers, who completed a Likert-scale questionnaire. Data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS) through SmartPLS 4. The findings reveal that workload has a significant positive effect on work motivation, whereas compensation shows no meaningful influence. Work motivation emerges as the only variable with a direct and significant effect on employee performance. Furthermore, work motivation fully mediates the relationship between workload and performance, but does not mediate the relationship between compensation and performance. These results indicate that employee performance within the institution is driven more by intrinsic motivation rooted in responsibility and professional commitment than by financial rewards. Practical implications highlight the need for sustainable non-financial motivation strategies, including recognition systems, opportunities for competency development, and supportive collaborative work environments.
Ketergantungan Penggunaan GoFood terhadap Pola Konsumsi Anak Kost Afifah Yolanda Dinata; Agus Krisdayanti Pasaribu; Alvarel Sinurat
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 1 (2026): 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.v4i1.1726

Abstract

The rapid growth of digital food delivery services has significantly transformed the consumption patterns of university students living in boarding houses. This study aims to examine the factors driving dependence on GoFood usage and its impact on the consumption behavior of boarding house students. A qualitative approach was employed, with data collected through online interviews using Google Forms involving students living in boarding houses. The data were analyzed thematically to identify patterns related to usage motives and perceived impacts. The findings indicate that limited personal transportation, attractive promotions, and service practicality are the primary factors contributing to GoFood dependency. The impacts include increased consumptive behavior, reduced social interaction, and changes in eating patterns that tend to be irregular. This study contributes empirical insights into the implications of digital food delivery services on student lifestyles and consumption patterns.
Analisis Rasio Profitabilitas dan Rasio Likuiditas pada Perusahaan Umum Daerah Air Minum Kota Makassar Muliyani, Malikah Sri
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 1 (2026): 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.v4i1.1731

Abstract

This study aims to analyze the financial performance of the Makassar City Regional Drinking Water Company based on profitability and liquidity ratios during the 2021–2023 period. This quantitative research uses secondary data obtained from the company’s audited financial statements, analyzed using profitability ratios (Return on Assets, Return on Equity, and Net Profit Margin) and liquidity ratios (Current Ratio, Cash Ratio, and Quick Ratio). The results indicate that profitability ratios fluctuated, with the highest performance recorded in 2022, followed by a decline in 2023, reflecting reduced efficiency in asset and equity utilization. Meanwhile, liquidity ratios consistently showed a liquid condition, indicating the company’s strong ability to meet short-term obligations. This study contributes to the evaluation of financial performance in regionally owned enterprises by providing empirical evidence that can serve as a basis for managerial decision-making and financial policy improvement.
Penerapan Prinsip Syariah & BMC dalam UMKM pada Brand Moko Donuts Kota Parepare Muh. Fiqri Alif Utama; Muh. Akram Iswan; Hera Basri; St. Aulia; Rezki Fani
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 1 (2026): 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.v4i1.1734

Abstract

This study examines the implementation of sharia principles in the business management of MSME MOKO Donuts in Parepare City and analyzes how these principles are integrated into its business model. Using a qualitative case study approach, data were collected through observation, in-depth interviews with the owner, employees, and customers, and documentation. The analysis is grounded in five core principles of Islamic business ethics: tawhid, justice, free will, responsibility, and truthfulness. The findings indicate that MOKO Donuts has consistently applied sharia principles across operational, human resource, financial, and service dimensions, including the use of Islamic financial institutions to avoid riba. This study contributes to the literature by demonstrating that the integration of sharia principles with a structured business model can support ethical governance, customer trust, and business sustainability in MSMEs.
Implementasi Sistem Pengelolaan Hotel Berbasis Syariah: Studi pada Hotel Satria Wisata Parepare Ilham, Muhammad; Suci Indah Sari; Reno Indah Prima Nisa; Mila Jenudi
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 1 (2026): 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.v4i1.1749

Abstract

This study aims to analyze the implementation of sharia-based hotel management at Hotel Satria Wisata Parepare. Using a qualitative field research approach, data were collected through interviews, observation, and documentation involving hotel management. The findings indicate that the hotel has implemented sharia principles in its management practices, including operational management, services, human resources, and facilities, in accordance with DSN-MUI Fatwa No. 108 of 2016. Key implementations include halal assurance for products, identity verification for guests, sharia-compliant employee conduct, and the provision of adequate worship facilities. However, the implementation remains managerial in nature and has not yet been supported by a formal sharia supervisory structure. This study contributes to the empirical understanding of sharia hotel management practices at the local level.
Penerapan Akuntansi Tingkat Harga Dasar pada Perusahaan Umum Daerah Air Minum Kota Makassar Ahmad, Zulfaida; Sahabuddin; Sri Rahyuni
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 1 (2026): 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.v4i1.1750

Abstract

This study aims to analyze the application of Basic Price Level Accounting in the Regional Drinking Water Company (Perumda Air Minum) of Makassar City during the 2021–2023 period. The research uses a qualitative descriptive approach with primary and secondary data obtained from financial statements, observations, documentation, and interviews. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, focusing on liquidity, solvency, and profitability ratios after price level adjustments. The results show that price level adjustments provide a more realistic representation of the company’s financial condition, particularly in reflecting changes in purchasing power due to inflation. Liquidity remains strong, solvency shows a declining trend that requires attention, and profitability indicates improved investment efficiency with fluctuating returns to equity. This study contributes to improving the accuracy of financial analysis for public sector enterprises under inflationary conditions.
Evaluasi Program One Day One Hadis Five Ayat Menggunakan Model Empowerment Evaluation di Pondok Pesantren Al Aqobah 4 Jombang Muhamad Iqbal Wibisono; Suwadi
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 1 (2026): 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.v4i1.1771

Abstract

This study aims to evaluate the effectiveness of the One Day One Hadith Five Verses program at Pondok Pesantren Al Aqobah 4 Jombang using the Empowerment Evaluation model. A descriptive qualitative approach was employed, with data collected through observation, in-depth interviews, and documentation, and analyzed using thematic analysis with source and method triangulation. The findings indicate that the implementation of Empowerment Evaluation enhanced students’ participation, consistency in memorization activities, and the reflective capacity of both students and teachers in independently improving the program. Moreover, the participatory evaluation process fostered a strong sense of ownership and supported the development of a sustainable learning culture within the pesantren. This study contributes to the limited body of research on empowerment-based evaluation models in traditional Islamic boarding school contexts.