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Contact Name
Alfina Wildatul Fitriyah
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garuda@apji.org
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Jl. Imam Sukarto No.60, Krajan, Balet Baru, Kec. Sukowono, Kabupaten Jember, Jawa Timur 68194
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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 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.