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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 224 Documents
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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.

Page 23 of 23 | Total Record : 224

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