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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 4 Documents
 1 
Search results for , issue "article in press" : 4 Documents clear
Determinants of Firm Value Through Dividend Policy, Leverage, Profitability, and Financial Risk in the Perspective of Strategic Financial Management Wetri Efita; Hendra Kasman; Beno Jange; David Humala Sitorus
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/kape8z31

Abstract

Firm value remains one of the most important indicators used by investors to assess corporate performance and long-term sustainability. This study investigates the influence of dividend policy, leverage, profitability, and financial risk on firm value from the perspective of strategic financial management. The research adopts a quantitative explanatory approach using secondary data obtained from annual reports of manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A total of 100 observations were selected through purposive sampling. Data analysis was conducted using Statistical Package for the Social Sciences (SPSS) version 27, including validity tests, reliability tests, classical assumption tests, multiple linear regression, coefficient of determination, t-tests, and F-tests. The findings reveal that dividend policy has a positive and significant effect on firm value, indicating that consistent dividend payments enhance investor confidence. Leverage demonstrates a significant negative effect, suggesting that excessive debt utilization increases financial vulnerability and lowers market valuation. Profitability exerts the strongest positive influence on firm value, reflecting the importance of earnings generation in attracting investment. Financial risk negatively affects firm value due to increased uncertainty and perceived investment risk. Simultaneously, all independent variables significantly explain variations in firm value. The study concludes that strategic financial management should emphasize balanced dividend distribution, prudent debt management, sustainable profitability improvement, and effective risk control to maximize firm value. A limitation of this research lies in its focus on manufacturing companies and a limited observation period, which may restrict generalizability to other industries and economic environments.
Pemetaan Kajian Smart Village dalam Mendukung Pembangunan Berkelanjutan: Analisis Bibliometrik pada Tiongkok, India, dan Indonesia Musbichatul Chair; Aluisius Hery Pratono
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/pqf8v133

Abstract

Research on smart villages has grown substantially alongside the global sustainable development agenda, yet the intellectual structure, thematic evolution, and country-specific research orientations remain insufficiently synthesized. A bibliometric approach was employed to examine the development of smart village literature related to sustainable development using publications retrieved from the Crossref database through Publish or Perish. Following data screening and cleaning procedures, the dataset was analyzed with VOSviewer using keyword co-occurrence analysis to identify relationships among keywords and thematic research clusters. The analysis revealed three dominant clusters representing technology-driven transformation, governance and institutional development, and community-based socioeconomic empowerment. Publications associated with China primarily emphasize digital transformation, artificial intelligence, the Internet of Things, and technological infrastructure. Indonesian studies predominantly focus on governance, institutional capacity, Village SDGs implementation, and participatory rural development, whereas research related to India highlights community empowerment, digital literacy, social inclusion, and improvements in rural livelihoods. These findings demonstrate that smart village development follows diverse pathways shaped by institutional settings, development priorities, and local socioeconomic characteristics rather than a universal model. The study contributes by proposing an integrated conceptual framework that combines technological innovation, governance capacity, and community participation as complementary dimensions supporting sustainable rural development. The findings also provide valuable references for future research and evidence-based policymaking to strengthen sustainable smart village initiatives across different national contexts.
The Influence of the Self-Assessment System on Accountability and Tax Transparency of Swiftlet Nests in Gorontalo Regency Maya Apriyani Maalumu; Felmi D. Lantowa; Fitria Melynsyah Yusuf
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/fxvqgg82

Abstract

The implementation of the Self-Assessment System has become an essential strategy for improving accountability and transparency in local tax administration, particularly for swiftlet nest taxes that contribute to regional revenue. Despite the significant economic potential of the swiftlet nest industry in Gorontalo Regency, tax realization remains relatively low due to limited taxpayer compliance, inadequate understanding of tax obligations, and weaknesses in tax administration. This quantitative study employed an explanatory research design involving 45 respondents selected through purposive sampling from registered swiftlet nest taxpayers and officials of the Regional Revenue Agency. Data were collected using structured questionnaires and analyzed through descriptive statistics, validity and reliability tests, classical assumption tests, and simple linear regression with IBM SPSS Statistics 25. The findings demonstrate that the Self-Assessment System exerts a positive and statistically significant influence on both accountability and transparency in swiftlet nest tax management. The system explains 67.1% of the variation in accountability and 42.1% of the variation in transparency, indicating that improved taxpayer participation in calculating, reporting, and paying taxes independently strengthens responsible tax administration and enhances information openness. These findings provide empirical evidence that optimizing the implementation of the Self-Assessment System through continuous taxpayer education, effective supervision, and improved administrative services can strengthen local tax governance and support the optimization of regional own-source revenue. The study contributes to the limited empirical literature concerning accountability and transparency within the administration of local taxes in Indonesia.
Perbandingan Pengakuan Pendapatan dalam Akuntansi Syariah dan Konvensional: Kajian Literatur Iffatun Nafsiyah; Sami Ayu Lestari
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/k1479740

Abstract

Revenue recognition represents a fundamental aspect of financial reporting, influencing the reliability and comparability of financial information across different accounting systems. This study compares revenue recognition practices in Islamic and conventional accounting by examining their underlying principles, applicable accounting standards, and practical implications. A qualitative library research approach was employed through the analysis of textbooks, scholarly articles, accounting standards, and relevant regulations. Data were analyzed using a descriptive-comparative method to identify similarities and differences between the two accounting frameworks. The findings indicate that conventional accounting recognizes revenue based on the accrual basis and the principle of economic realization, whereby revenue is recorded once the right to receive economic benefits has arisen, regardless of cash receipt. In contrast, Islamic accounting applies the accrual basis within the framework of Sharia principles and relevant PSAK Sharia standards, emphasizing compliance with the prohibition of riba, gharar, and maisir. Consequently, revenue recognition in Islamic contracts, including murabahah, salam, istisna', and ijarah, reflects both economic substance and ethical considerations. Although both systems share similar conceptual foundations, Islamic accounting places greater emphasis on transparency, justice, and Sharia compliance in financial reporting.

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