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Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Published by Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember
ISSN : 29629047     EISSN : 2963010X     DOI : 10.59246
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 230 Documents
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Analisis Kebijakan Deviden dan Struktur Modal pada Kinerja Keuangan Perusahaan Umum Daerah Air Minum Kota Makassar Serina Ayu; Nurhadi; Muhammad Akbardin
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

Abstract

This study aims to analyze the effect of dividend policy and capital structure on the financial performance of the Regional Public Water Supply Company (PDAM) of Makassar City. This research uses a quantitative descriptive approach by analyzing secondary data obtained from the company’s financial statements for the period 2021–2023. The analysis employs financial ratios, including Dividend Payout Ratio (DPR), Debt to Equity Ratio (DER), Return on Assets (ROA), Net Profit Margin (NPM), and Current Ratio (CR). The results show that PDAM Makassar City implements a moderate dividend policy, as indicated by a DPR of 63% in 2023, while maintaining a conservative capital structure with a consistently low DER. Financial performance, measured through ROA and NPM, shows fluctuations but remains at a relatively healthy level, supported by strong liquidity reflected in a high CR. Overall, the findings indicate that a balanced dividend policy and prudent capital structure contribute positively to the company’s financial performance and sustainability of public services.
Menilai Efisiensi Operasional Perusahaan melalui Net Profit Margin dalam Tinjauan Kritis Berbasis Literatur Riska Ainur Rosyida; Zulfaa Gunawan; Zahra Gunawan; Cynthia Eka Violita
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.v4i1.1775

Abstract

Net Profit Margin (NPM) is a profitability ratio that is widely used to assess a company's operational efficiency because it reflects the company's ability to control costs and convert sales into net profit. This study uses a qualitative descriptive literature review method by synthesizing national and international scientific articles that discuss NPM, profitability ratios, and company operational efficiency. The results of the study show that NPM is consistently used as the main indicator in assessing operational efficiency, but high sales are not always followed by an increase in NPM. In addition, repeated fluctuations in NPM indicate instability in operational efficiency even though the company is profitable. The novelty of this study lies in the identification of a conceptual pattern that positions NPM not only as a measure of static profitability, but also as a diagnostic tool for assessing the sustainability of a company's operational efficiency in the medium and long term. These findings contribute academically by enriching the understanding of the strategic role of NPM in evaluating a company's operational and financial performance.
Eksistensi Keuangan Kantin Sekolah Pasca Kehadiran Program Makan Bergizi Gratis (MBG) Rahmawati, Silvia; Ilfa, Faza; Sijabat, Rauly
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.v4i1.1817

Abstract

The Free Nutritious Meals (MBG) Program is a national policy designed to improve students’ nutritional status and learning capacity. Beyond its social and health objectives, the program also generates economic consequences for school canteens that operate as micro-scale businesses within educational institutions. The implementation of MBG has altered students’ consumption patterns, particularly by reducing reliance on school canteens for main meals. As a result, canteen operators face declining revenues and increased pressure on daily cash flow stability. Using a qualitative descriptive approach, data were obtained through in-depth interviews, non-participant observation, and documentation involving four school canteen managers and two students. The findings indicate a significant decrease in canteen income following the implementation of MBG, primarily due to reduced demand for staple foods. Sales have shifted toward snacks and beverages as complementary consumption. In response, canteen managers adopted adaptive strategies such as reducing inventory, adjusting menus, controlling operational costs, and relying on limited institutional support from schools, including rental fee reductions. The results highlight that school canteens remain economically relevant, although their role has shifted from primary food providers to supplementary service units. Financial sustainability in the post-MBG context depends largely on managerial adaptability, product innovation, and sustained institutional support. These findings contribute to discussions on the unintended economic impacts of public nutrition policies and underscore the importance of integrating micro-business considerations into education-based social programs.
Pengaruh Gaya Kepemimpinan Visioner, Lingkungan Kerja dan Stress Kerja terhadap Kinerja Pegawai pada Kantor Sekretariat DPRD Kota Pangkajene dan Kepulauan Amalia, Riska; Muhammad Idris
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 2 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis (In Press)
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v4i2.1822

Abstract

Employee performance in public sector organizations is closely related to leadership quality, work environment, and the level of work stress experienced by employees. This research examines the relationship between visionary leadership, work environment, and work stress on employee performance at the Secretariat Office of the DPRD of Pangkajene and Kepulauan City. A quantitative approach was applied using survey data collected from 39 employees as research respondents. Data were analyzed using multiple linear regression with the assistance of SPSS to identify both partial and simultaneous effects among the variables studied. The findings indicate that visionary leadership has a positive and significant effect on employee performance, showing the importance of leaders in providing clear direction, motivation, and inspiration in achieving organizational goals. The work environment also demonstrates a positive and significant influence, reflecting that adequate facilities, effective communication, and supportive working conditions contribute to improved employee performance. In contrast, work stress shows a negative effect on employee performance, indicating that excessive workload and role pressure can reduce productivity and effectiveness at work. Simultaneously, visionary leadership, work environment, and work stress significantly influence employee performance. These results emphasize the need for public organizations to strengthen visionary leadership practices, create a conducive work environment, and manage work stress effectively to enhance employee performance and organizational effectiveness.
Implementasi Suku Bunga Pinjaman terhadap Produk Gadai Kredit Cepat Aman (KCA) PT Pegadaian Cabang Daya Kota Makassar Indriyani Al-qadri Maharani S. Ibrahim; Aryanti Inayah; Nur Syamsuriana
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 2 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis (In Press)
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v4i2.1823

Abstract

The implementation of loan interest rates plays a crucial role in the Fast Secure Credit (Kredit Cepat Aman/KCA) pawn product offered by PT Pegadaian Daya Branch, Makassar City. A qualitative approach was employed using observation, in-depth interviews, and documentation to examine how interest rates are applied and how they affect customers and company revenue. Research informants consisted of internal Pegadaian staff directly involved in credit assessment and loan disbursement processes. The findings indicate that interest rates for KCA products are determined based on policies issued by the head office, taking into account the appraised value of collateral and loan classification. As a result, KCA offers relatively lower interest rates compared to other pawn products. Transparent interest calculations, a loan period of up to 120 days, and fast and simple procedures have increased public interest in utilizing this product. Furthermore, the implementation of loan interest rates in KCA has contributed positively to the growth of PT Pegadaian Daya Branch’s revenue over recent years. These findings highlight that competitive interest rate policies combined with efficient credit management can enhance customer trust while supporting the company’s financial performance.
Sistem Pembayaran Jual Beli Pupuk Non-Subsidi Dalam Tinjauan Ekonomi Syari’ah Sulastri
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.v4i1.1419

Abstract

Tujuan penelitian yakni untuk mengetahui Implementasi Sistem Pembayaran Jual Beli Pupuk Non-Subsidi Pada Toko Barokah Tani Desa Suwaru Kecamatan Pagelaran Dalam Tinjauan Ekonomi Syari’ah. Metode penelitian yakni pendekatan kualitatif dengan menggunakan jenis penelitian deskriptif. Teknik pengumpulan data menggunakan observasi, wawancara, dan dokumentasi. Selanjutnya untuk menganalisis data, peneliti menggunakan analisis reduksi data, penyajian data, penarikan kesimpulan. Hasil penelitian yakni Dalam tinjauan ekonomi syari’ah penjualan pupuk dengan sistem ditangguhkan tidak sah karena salah satu faktor jual beli ketika melakukan pembelian dengan sistem tangguh tidak dilaksanakan.
Manajemen Inovasi Pendidikan Inklusif Sebagai Implementasi TQM di MI Al-Mahabbah Ahmad Syawal; Sutrisno; Suwadi; Musdalifa
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 2 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis (In Press)
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v4i2.1770

Abstract

This study analyzes the management of inclusive education innovation at MI Al-Mahabbah as an organic implementation of Total Quality Management (TQM) in addressing teacher competency gaps. Using a qualitative instrumental case study approach, data were collected through in-depth interviews with two shadow teachers and the principal, as well as an analysis of adaptive curriculum documents. The results indicate that the four TQM principles (Customer Focus, Continuous Improvement, Employee Involvement, and Leadership Commitment) are implemented in a bottom-up manner through an individualized sensory curriculum (1:1 ratio in separate classes), a weekly evaluation cycle, collaboration among shadow teachers, and freedom to innovate, resulting in increased teacher practical competency and increased participation of students with special needs. However, this model is segregated and vulnerable due to its reliance on personal leadership and the lack of special education competencies. This study confirms the potential of informal TQM as a temporary solution amidst resource constraints, while emphasizing the need for formal training and a collaborative transition to inclusive learning.
Analisis Pengungkapan GRI 300 Dalam Laporan Keberlanjutan Perusahaan Industri di BEI Tahun 2023 Irfani Kemala Fitri; Maya Anggraini; Intan Septi Aulia
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 2 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis (In Press)
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v4i2.1852

Abstract

This study critically evaluates the quality of environmental disclosure based on GRI 300 standards among industrial sector companies listed on the Indonesia Stock Exchange in 2023. Amidst rising greenwashing concerns in capital markets, this research employs content analysis with a dichotomous scoring approach to sustainability reports. The findings reveal a significant disclosure disparity: while emission (GRI 305) and waste (GRI 306) indicators dominate, biodiversity (GRI 304) and supplier environmental assessment (GRI 308) remain largely neglected. The novelty of this research lies in its uncovering of post-pandemic selective reporting patterns within the industrial sector, demonstrating that corporate transparency remains compliance-driven rather than reflecting substantive accountability. This study contributes to the literature by expanding the application of Legitimacy Theory, suggesting that environmental disclosure serves as a strategic tool to mitigate regulatory pressure. Practically, these findings urge the Financial Services Authority (OJK) to enhance sustainability report auditing standards to mitigate information asymmetry risks for investors.
The Effect of Work Motivation and Discipline on Employee Performance at Mitra Husada Teluknaga Hospital Tangerang Muhammad Rizky Khamansyah
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 2 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis (In Press)
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v4i2.1868

Abstract

Employee performance plays a strategic role in maintaining service quality and organizational sustainability, particularly in the hospital sector where high professionalism and discipline are essential. Work motivation and work discipline are widely recognized as key factors influencing employee behavior and performance outcomes. A quantitative survey approach was applied involving 40 service department employees at Mitra Husada Hospital, Teluknaga, Tangerang. Data were collected through structured questionnaires that had passed validity and reliability testing, followed by analysis using multiple linear regression with SPSS. The findings indicate that both work motivation and work discipline have a positive and significant effect on employee performance, both partially and simultaneously. The coefficient of determination of 65.9% suggests that these variables provide a strong explanation of variations in employee performance, while the remaining percentage is influenced by other factors beyond the research model. These results highlight the importance of strengthening human resource management practices that emphasize motivational enhancement and consistent enforcement of work discipline. From a practical perspective, the implementation of balanced policies combining reward systems, supervision, and clear work regulations is expected to improve employee performance and support sustainable organizational development within healthcare institutions.
Akuntablitas Kinerja dalam Peningkatan Layanan di Perumda Air Minum Kota Makassar Mitha; Ilham Z Salle; Sahabuddin
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 2 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis (In Press)
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v4i2.1753

Abstract

This study aims to understand accountability in improving services at the Regional Drinking Water Company of Makassar City. The analysis method used is qualitative descriptive analysis. In this research, the author utilizes both primary and secondary data. Data collection techniques involve direct interviews with relevant parties at the Regional Drinking Water Company of Makassar City. The results of the study indicate that the company's accountability is reflected through six main supporting indicators, namely: the moral quality of employees is quite good, the legitimacy of policies is maintained through openness and consistency, sensitivity to complaints and customer needs that need to be continuously improved, adequate information openness that can still be developed participatively, and efficient utilization of resources in accordance with expertise to support service quality. Overall, the company demonstrates a strong commitment to implementing accountability principles, although there is still room for strengthening, especially in the aspects of service and public responsiveness.

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