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MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Published by LP3M Institut KH Yazid Karimullah
ISSN : 29629047     EISSN : 2963010X     DOI : 10.59246
Core Subject : Economy,
Economics, Econometrics & Finance
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis presents actual studies on the field of management and business in the perspective of conventional economics and sharia economics. These studies are expected to enrich scientific treasures in the field of management and business so that they can be a reference for academics, stakeholders and the wider community. The journal is highly receptive to new research patterns and methods. The following articles will be issued for publication: 1. HR Management 2. Finance 3. Accounting 4. Islamic Economics.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 12 Documents
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Search results for , issue "article in press" : 12 Documents clear
Pengaruh Sistem Informasi Akuntansi Manajemen  dan Desentralisasi terhadap Kinerja Manajerial  pada PT. Bank Rakyat Indonesia Cabang Kabupaten Bantaeng Khusnul Khatima Asrul; Ismail Badollahi; Wa Ode Rayyani
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Article in Press
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/sv1ecp16

Abstract

Managerial performance has become a critical factor in maintaining organizational competitiveness within the increasingly dynamic banking industry. The effectiveness of managerial decision-making is closely associated with the availability of relevant management accounting information and the delegation of authority within the organization. Despite extensive discussions regarding the role of Management Accounting Information Systems (MAIS) and decentralization, empirical findings remain inconsistent, particularly in the context of regional banking institutions. A quantitative approach with a causal associative design was employed at PT. Bank Rakyat Indonesia Branch of Bantaeng. The study involved 36 permanent employees selected through a saturated sampling technique. Data were collected using questionnaires, observations, and documentation, and subsequently analyzed using multiple linear regression. The findings indicate that Management Accounting Information Systems have a positive and significant effect on managerial performance. Decentralization also demonstrates a positive and significant contribution to managerial performance. Furthermore, both variables simultaneously exert a significant influence on managerial performance, indicating that the availability of timely, integrated, and relevant information, supported by appropriate delegation of authority, enhances managerial effectiveness. The model explains 53.8% of the variation in managerial performance, while the remaining variation is attributable to other organizational factors. These findings reinforce the contingency perspective, emphasizing the importance of aligning information systems and organizational structure to improve managerial outcomes in the banking sector.
Perbedaan Penerapan Whistleblowing System pada Perusahaan Perbankan di Indonesia Dian Sasmita; Ainun Arizah; Nurhidayah Nurhidayah
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Article in Press
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/q7fxr611

Abstract

Whistleblowing System (WBS) has become an important instrument in strengthening transparency, accountability, and fraud prevention within the banking sector. Variations in implementation quality among state-owned banks indicate that the effectiveness of WBS is influenced not only by the existence of reporting mechanisms but also by governance practices that support their operation. A qualitative approach with a comparative descriptive design was employed to examine the implementation of WBS in four Indonesian state-owned commercial banks: Bank Mandiri, BRI, BNI, and BTN. Secondary data were collected from annual reports, sustainability reports, corporate governance reports, and relevant regulatory documents published during 2022–2024. Data were analyzed using content analysis focusing on reporting channels, whistleblower protection, implementation independence, transparency, and follow-up mechanisms. Findings reveal that all banks have incorporated WBS as part of Good Corporate Governance practices; however, notable differences remain in implementation quality. BNI and BTN demonstrate stronger independence through third-party involvement, while Bank Mandiri shows the highest consistency in report resolution. BRI provides broader reporting access but faces challenges in maintaining reporting consistency. Effective WBS implementation is closely associated with organizational commitment, protection mechanisms, transparency of case handling, and stakeholder trust. These findings highlight that strengthening governance quality is essential for maximizing the contribution of WBS to fraud detection, organizational accountability, and sustainable corporate governance in the Indonesian banking industry.
The Role of Digital Transformation in the Implementation of Management Accounting Systems at PT Kawasan Industri Makassar (KIMA) Juanda Astuti; Chairul Ihsan Burhanuddin; Muttiarni Muttiarni
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Article in Press
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/hhhb1098

Abstract

Digital transformation has become a strategic necessity for organizations seeking to improve information quality, operational efficiency, and managerial decision-making. In industrial estate management companies, the complexity of operational activities requires an integrated information system capable of providing accurate and timely data. Despite the widespread adoption of Enterprise Resource Planning (ERP) systems, empirical evidence regarding their role in supporting management accounting systems within industrial estate organizations remains limited. This research explores the implementation of an SAP-based ERP system as part of digital transformation at PT Kawasan Industri Makassar (KIMA) and examines its contribution to management accounting practices and managerial decision-making. A qualitative descriptive approach was employed through interviews, observations, and documentation involving key personnel directly engaged in system utilization. The analysis reveals that ERP implementation has enhanced the quality of management accounting information by improving data integration, reporting structure, information accuracy, and transaction traceability. The system supports key management accounting functions, including costing, budgeting, and performance measurement, while facilitating more structured monitoring and evaluation processes. From the perspective of technology acceptance, users recognize the usefulness of the system in managing organizational data, although challenges related to adaptation and data-entry consistency remain evident. These findings highlight the practical contribution of ERP-driven digital transformation in strengthening management accounting systems while emphasizing the importance of human resource readiness and continuous system optimization to maximize organizational benefits.
The Significance of Reporting and Recognition of CSR Expenses: A Study of PT Alamtri Resources Indonesia Tbk Siti Nura'azizah Tompunu; Ainun Arizah; Indriana Indriana
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Article in Press
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/g3azz733

Abstract

Corporate Social Responsibility (CSR) has become an essential component of corporate sustainability, particularly in industries with significant social and environmental impacts. Despite the growing practice of CSR reporting, information regarding the recognition and disclosure of CSR expenditures often remains limited and predominantly narrative in nature. An interpretive qualitative approach was employed to examine the meaning embedded in the disclosure and recognition of CSR expenditures within the reporting practices of PT Alamtri Resources Indonesia Tbk. The study utilized document analysis of annual reports and sustainability reports published during the 2022–2024 period. The analysis focused on the presentation of CSR information, the recognition of CSR expenditures, and the broader significance attached to these practices. The findings indicate that CSR activities are disclosed systematically through annual reports, sustainability reports, and digital communication platforms, covering programs in education, economy, health, socio-cultural development, and environmental sustainability. CSR expenditures are presented not merely as operational costs but as social investments intended to generate long-term benefits for both the company and society. The reporting practices also function as instruments for strengthening stakeholder relationships, maintaining organizational legitimacy, and demonstrating corporate accountability. These findings contribute to the understanding of CSR reporting by highlighting the strategic and symbolic dimensions of CSR expenditure recognition beyond its accounting function, particularly within the context of Indonesia’s mining industry.
The Effect of ESG Performance on Profitability among Companies Listed on the Indonesian Stock Exchange Irma Agusti; Idil Rakhmat Susanto; Safri Haliding
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Article in Press
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/j64pf451

Abstract

The growing emphasis on sustainable business practices has increased the importance of Environmental, Social, and Governance (ESG) performance as a strategic factor influencing corporate financial outcomes. However, empirical findings regarding the relationship between ESG performance and profitability remain inconclusive, particularly in emerging markets. This research investigates the effect of ESG performance on profitability among companies included in the IDX ESG Leaders Index during the 2022–2024 period. A quantitative approach was employed using secondary data obtained from annual reports and sustainability reports. The sample consisted of 17 non-financial companies selected through purposive sampling, resulting in 51 firm-year observations. ESG performance was measured based on disclosure indicators aligned with the Global Reporting Initiative (GRI) framework, while profitability was proxied by Return on Assets (ROA). Data were analyzed using descriptive statistics, classical assumption tests, and simple linear regression with SPSS version 25. The findings reveal that ESG performance has a positive and statistically significant effect on profitability, with a regression coefficient of 24.376 and a significance value of 0.006. The coefficient of determination (R²) of 0.144 indicates that ESG performance explains 14.4% of the variation in profitability, while the remaining variation is influenced by other factors outside the model. These results reinforce stakeholder and signaling theories, suggesting that effective ESG implementation contributes to stronger financial performance and long-term corporate sustainability.
Adopsi Aplikasi SI APIK pada UMKM di Kota Makassar: Integrasi Techology Acceptance Model dan Regulasi Pemerintah Fadlia Indasari; Idrawahyuni Indrawahyuni; Rini Sulistiyanti
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Article in Press
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/5q8cy560

Abstract

The adoption of digital accounting applications has become an important strategy for improving the quality of financial management among Micro, Small, and Medium Enterprises (MSMEs). Despite the increasing availability of digital technologies, the utilization of accounting applications remains relatively limited due to differences in users’ perceptions of benefits and ease of use. The implementation of the Sistem Aplikasi Pencatatan Informasi Keuangan (SI APIK), developed by Bank Indonesia, provides an opportunity to strengthen financial recording practices among MSMEs. This research examines the influence of Perceived Usefulness and Perceived Ease of Use on Intention to Use and their implications for Actual Use of SI APIK among MSMEs in Makassar City. The study also incorporates Government Regulation as a moderating variable to extend the Technology Acceptance Model (TAM) framework. A quantitative approach was employed using survey data collected from 120 MSME actors who had utilized or participated in SI APIK training programs. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings indicate that Perceived Usefulness and Perceived Ease of Use significantly enhance Intention to Use, while Intention to Use positively influences Actual Use. However, Government Regulation does not significantly moderate the relationship between Intention to Use and Actual Use. These results suggest that the adoption of SI APIK is primarily driven by users’ perceptions of utility and ease rather than external regulatory support. The findings contribute to the development of TAM in the context of digital accounting adoption among MSMEs and provide practical implications for strengthening digital transformation initiatives..
Penerapan Konsep Model Altman Z-Score Modifikasi dalam Menilai Kualitas Laporan Keuangan Perusahaan PT Wijaya Karya (Persero) Tbk (WIKA) Nurul Hilmi; Muhammad Rusydi; Masrullah
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Article in Press
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/8a026g85

Abstract

Corporate financial health constitutes a crucial indicator of business sustainability, particularly in construction companies that face liquidity pressures and substantial financing requirements. An assessment of the financial condition of PT Wijaya Karya (Persero) Tbk during the 2022–2024 period was conducted using the Modified Altman Z-Score model to identify its financial health status and the likelihood of financial distress. This research employed a descriptive quantitative approach based on secondary data derived from the company’s annual financial statements. The findings reveal that the company consistently remained within the financial distress category throughout the observation period, as its Z-Score values continuously fell below the critical danger-zone threshold. The financial trajectory exhibited a U-shaped pattern, beginning with a fragile early-warning phase before deteriorating sharply into negative territory due to working capital deficits and substantial operating losses. Signs of improvement emerged in the final year of observation, supported by enhanced liquidity resulting from the successful restructuring of short-term liabilities. Nevertheless, a complete recovery has yet to be achieved because of the expanding retained earnings deficit generated by accumulated historical losses. These findings underscore the importance of fundamental restructuring measures and stronger capital management strategies to ensure the company’s long-term financial sustainability.
Analysis of the Implementation of Good Corporate Governance in Enhancing Company Performance at PT Kawasan Industri Makassar (KIMA) Sarmila Sarmila; Idil Rakhmat Susanto; Mellisyah Mellisyah
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Article in Press
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/eca03t43

Abstract

Good Corporate Governance (GCG) has become an essential mechanism for strengthening organizational effectiveness, enhancing stakeholder trust, and supporting sustainable business performance, particularly in industrial estate management companies that operate within complex governance environments. Despite the growing importance of governance practices, empirical studies focusing on industrial estate companies remain limited compared to those conducted in the banking and service sectors. This research explores the implementation of GCG principles at PT Kawasan Industri Makassar (KIMA) and examines their contribution to company performance. A descriptive qualitative approach was employed using primary and secondary data collected through interviews, observations, documentation, and data triangulation. Informants consisted of personnel directly involved in governance implementation, including representatives from the corporate governance division and the Internal Audit Unit. The findings indicate that the principles of transparency, accountability, responsibility, independence, and fairness have been implemented through governance guidelines, internal control systems, and organizational supervision mechanisms. These practices contribute to improved operational effectiveness, stronger internal control, enhanced decision-making quality, and increased stakeholder confidence. However, several challenges remain, including uneven employee understanding of governance principles, limited information transparency, and the need for more intensive governance training and evaluation systems. The findings contribute to the development of corporate governance literature by providing empirical evidence from the industrial estate sector and highlighting practical strategies for strengthening governance effectiveness in similar organizations.
Pengaruh Inovasi Produk, Financial Technology (Fintech), dan Strategi Bisnis terhadap Kinerja UMKM di Kota Makassar Nur Indah Cahyani; Ansyarif Khalid; Ismail Badollahi
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Article in Press
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/byahzc24

Abstract

The performance of Micro, Small, and Medium Enterprises (MSMEs) is increasingly influenced by their ability to innovate, adapt to digital financial services, and implement effective business strategies. Despite the growing adoption of digital technology among MSMEs, empirical evidence integrating product innovation, financial technology (fintech), and business strategy within a single analytical framework remains limited, particularly in the context of Makassar City. This research investigates the effects of product innovation, fintech utilization, and business strategy on MSME performance using a quantitative explanatory approach. Data were collected from 100 MSME owners selected from a population of 32,739 registered business units through a structured Likert-scale questionnaire distributed online. The data were analyzed using multiple linear regression with SPSS version 26 after passing validity, reliability, and classical assumption tests. The findings indicate that product innovation, fintech, and business strategy each exert a positive and significant influence on MSME performance. Fintech demonstrates the strongest contribution, followed by business strategy and product innovation. The coefficient of determination shows that the proposed model explains 39.4% of the variation in MSME performance. These findings highlight the importance of integrating continuous product development, digital financial services, and adaptive competitive strategies to strengthen business growth, operational efficiency, and sustainability. The study contributes to the literature by providing empirical evidence from a rapidly developing regional economy and offers practical implications for MSME development policies.
 Omnichannel Marketing dan Daya Saing Bank Perekonomian Rakyat Syariah (BPRS) Pendekatan Integrated Marketing Strategy di Era Digital Rahmat Ramadan; Muhamad Zen; Fatmawati Fatmawati
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Article in Press
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/t09x3z26

Abstract

Bank Perekonomian Rakyat Syariah (BPRS) faces intensifying competitive pressures in the era of digital transformation, competing with Islamic commercial banks, fintech companies, and digital financial platforms. This article examines how an omnichannel marketing strategy within an Integrated Marketing Strategy (IMS) framework can strengthen BPRS competitiveness while accelerating the economic growth of Muslims in Indonesia. The study uses a Systematic Literature Review (SLR) method based on the PRISMA protocol for 25 selected articles from 87 identified through Google Scholar, Scopus, and the accredited SINTA portal ranked 1–3, with a publication period of 2022–2025. Selection was based on thematic relevance, methodological quality, and full-text accessibility. The study results show that the synergistic integration of physical, digital, and community channels can increase service reach, customer loyalty, and market penetration in the Muslim segment. The novelty of this research lies in the construction of a three-layer omnichannel model that is contextual-sharia and has not been formulated in previous literature, with maqashid sharia as the normative evaluative standard that distinguishes this approach from conventional IMS models. OJK regulations through the 2024–2027 RP2B Roadmap and the 2023 P2SK Law have created momentum for the digital transformation of BPRS, which requires a response with an integrated, technology-based marketing strategy.

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