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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 25 Documents
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Search results for , issue "article in press" : 25 Documents clear
Pengaruh Kondisi Sosial Ekonomi Orang Tua dan Motivasi Belajar terhadap Prestasi Akademik Mahasiswa Pendidikan Administrasi Perkantoran Universitas Negeri Medan Desvita Saragih; Alfi Nura
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/qrbkwy71

Abstract

 Academic achievement is an important indicator of student success in higher education and is influenced by various internal and external factors. Among the factors frequently associated with academic performance are parents’ socioeconomic status and learning motivation. Differences in family socioeconomic backgrounds may affect students’ access to educational resources and learning support, while learning motivation contributes to persistence, engagement, and achievement during the learning process. Despite extensive discussions in previous studies, empirical evidence focusing on students of the Office Administration Education Study Program at State University of Medan remains limited. Therefore, an examination of these variables is necessary to provide contextual evidence regarding their contribution to academic achievement. A quantitative ex-post facto approach was employed involving 69 students from the 2023 cohort selected through total sampling. Data were collected using Likert-scale questionnaires and analyzed using validity and reliability tests, multiple linear regression, t-tests, F-tests, and coefficient of determination analysis with IBM SPSS Statistics 25. The findings indicate that parents’ socioeconomic status and learning motivation have positive and significant effects on academic achievement, both partially and simultaneously. Learning motivation demonstrates a stronger contribution than socioeconomic status. The coefficient of determination shows that both variables explain 48.6% of the variance in academic achievement, while the remaining proportion is influenced by other factors beyond the scope of this research. These findings highlight the importance of strengthening learning motivation while ensuring adequate educational support from the family environment to enhance students’ academic outcomes.
Evaluasi Implementasi Prinsip Islamic Corporate Governance Pada BMT NU Wilayah Situbondo Bella Nur Maulida; Romzatul Widad
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/hz2hy130

Abstract

Islamic Corporate Governance (ICG) plays a crucial role in ensuring that Islamic microfinance institutions operate in accordance with Sharia principles while maintaining members’ trust and confidence. The implementation of ICG at BMT NU Situbondo Region was examined based on five core principles: transparency, accountability, responsibility, independence, and fairness. This study employed a descriptive qualitative approach, with data collected through in-depth interviews, observations, and documentation across six sub-branch offices (KCP), namely Mlandingan, Besuki, Bungatan, Suboh, Jatibanteng, and Mangaran. The findings indicate that ICG has generally been implemented effectively, as reflected in the application of standard operating procedures (SOPs), clear task allocation, regular reporting mechanisms, equitable profit-sharing practices, and social programs through the distribution of zakat, infaq, and sadaqah. Sharia values, including shiddiq (truthfulness), amanah (trustworthiness), fathanah (competence), and tabligh (transparency in communication), have also been embedded in operational activities, thereby strengthening members’ trust and loyalty. Nevertheless, several challenges remain, including limited public access to information, insufficient understanding of Sharia concepts among members, varying levels of human resource competence, unstable economic conditions of members, and difficulties in adapting to information technology. The novelty of this study lies in its comprehensive analysis of ICG implementation based on the five core principles across six BMT branches within a single operational region, an area that has received limited attention in previous studies. These findings contribute to the growing body of literature on the governance of Islamic microfinance institutions and provide practical recommendations for enhancing transparency, member education, and human resource development to achieve more effective and sustainable Sharia governance.
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.
Pengaruh Profitabilitas, Leverage, dan Kebijakan Dividen terhadap Kualitas Laba: Studi Empiris pada Perusahaan Consumer Non-Cyclicals Periode 2021-2024 Muhammad Rafito Kirana Putra; Gideon Setyo Budiwitjaksono
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/qw3pgq60

Abstract

Earnings presented in financial statements must possess high quality as a reliable basis for economic decision-making; however, high market demands often trigger conflicts of interest and opportunistic behaviors aimed at artificially managing financial records. In response, this current paper analyzes how profitability, leverage, and dividend payout policies affect on the quality of earnings among consumer non-cyclical firms registered on the Indonesian Stock Exchange between 2021 and 2024. Employing a quantitative approach with purposive sampling, panel data regression analysis was conducted on 47 sample companies, totaling 188 observations. The findings reveal that the quality of earnings is not significantly influenced by profitability, leverage, or dividend policy. These findings suggest that profit margins, debt proportions, and routine dividend distributions cannot be used as primary benchmarks representing the purity of operational earnings. Consequently, this emphasizes the importance for investors to broaden their investment evaluations by reviewing actual cash flows and corporate governance effectiveness to avoid information bias.
Teori Permintaan dalam Perspektif Ekonomi Islam: Prinsip, Faktor, dan Komparasi dengan Ekonomi Konvensional Qurrotul Uyun; Ichsan Iqbal
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/wx630k10

Abstract

Demand theory occupies a central position in economic analysis because it explains consumer behavior in allocating limited resources. Within Islamic economics, demand is not solely determined by price and purchasing power but is also guided by moral, ethical, and sharia principles that shape consumption decisions. Despite the growing discussion of Islamic demand theory, previous studies have generally examined its principles, determinants, or comparisons with conventional economics separately, leaving limited integrative analyses that combine these dimensions into a comprehensive framework. Employing a qualitative library research approach, this article synthesizes classical Islamic economic literature, contemporary scholarly works, and relevant scientific publications through descriptive and comparative content analysis. The analysis demonstrates that Islamic demand theory differs fundamentally from conventional demand theory in its normative foundation, consumption objectives, and decision-making framework. Consumer demand is restricted by halal and haram principles, directed toward achieving maslahah and falah, and structured according to the hierarchy of maqashid al-shariah. Although both perspectives recognize price, income, substitute goods, and consumer preferences as determinants of demand, Islamic economics incorporates additional moral, spiritual, and social responsibility dimensions that influence consumption behavior. These findings provide a more comprehensive conceptual framework for understanding Islamic demand theory while strengthening the theoretical discourse of Islamic microeconomics and offering practical implications for consumer education, halal industry development, and Islamic economic policymaking.

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