cover
Contact Name
Mohammad Fikri
Contact Email
jurnalmuqaddimah0@gmail.com
Phone
+6285190060450
Journal Mail Official
lp2m@stisnq.ac.id
Editorial Address
Jl. Imam Sukarto no 60, Baletbaru, Sukowono, Jember, Jawa Timur, 68194, Indonesia
Location
Kab. jember,
Jawa timur
INDONESIA
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
ISSN : 29629047     EISSN : 2963010X     DOI : 10.59246
Core Subject : Economy,
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.
Articles 252 Documents
Pengaruh Ekonomi Politik Terhadap Perdagangan Internasional dan Pembangunan Ekonomi M. Zuhriadi; Reneva Manurung; Rista Y. Lumbangaol; Bonaraja Purba
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 1 (2024): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i1.600

Abstract

This research aims to discuss the influence between political economy and international trade and economic growth. This research uses a qualitative method which aims to determine the impact that monetary and fiscal policies from the political economy can have on international traders and the economic growth of a country. In Indonesia, the government is focusing on infrastructure development as part of its New Political Economy (EPB) strategy to increase people's productivity and standard of living. It is hoped that through various financing innovations and private involvement, infrastructure development can continue in a sustainable manner. Indonesia's economic policy must continue to be directed towards inclusive and quality economic development, with the aim of reducing poverty, reducing inequality and increasing employment opportunities. It is hoped that the results of this research will increase readers' insight into the influence of political economy on international traders and economic growth.
Pengaruh Fee Audit, Audit Tenure, Spesialisasi Auditor, Dan Ukuran Perusahaan Terhadap Kualitas Audit Afyfah Putri Ramadya; Murtanto Murtanto; Hasnawati Hasnawati
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 1 (2024): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i1.630

Abstract

This study aims to determine the effect of audit fee, audit tenure, auditor specialization, and size firm on audit quality in companies listed the Kompas 100 index on Bursa Efek Indonesia in 2020-2022 either partially or simultaneously. The type of data in this study is quantitative with secondary data. The sample used in this study was 76 companies with 228 financial statements. The sampling technique uses purposive sampling technique. The analysis methods used in this study are logistic linear regression analysis and descriptive analysis. The results showed that audit fee has a positive effect on audit quality, audit tenure has a negative effect on audit quality, while auditor specialization did not has negative effect on audit quality, and size firm did not has negative effect on audit quality.
Analisis Kualitas Kinerja Pegawai Dinas Sosial Provinsi Sumatera Utara Bidang Program, Akuntabilitas Dan Informasi Publik Dalam Sistem Penyelenggaraan Pelayanan Publik Dedy Damhuri; Kusmilawaty Kusmilawaty
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i2.642

Abstract

The aim of this research is: To determine the quality of performance of North Sumatra Province Social Service Employees, especially in the Program, Accountability and Public Information Sectors in the Public Service Delivery System. This study uses a qualitative method. Data collection was carried out through observation, interviews and documentation. The informants in this research were 4 people, namely the Secretary of the North Sumatra Province Social Service, Head of the Program, Accountability and Public Information Section, Program, Accountability and Public Information Officer, and Honorary Employees. The results of the research show that the quality of performance of North Sumatra Province Social Service employees in the areas of Programs, Accountability and Public Information is running well in accordance with employee performance. Based on interviews with informants, employees in the Program, Accountability and Public Information Division also have the same opinion regarding personal potential, optimal work results, work processes and enthusiasm at work. Therefore, it can be suggested that in the future, if you want to recruit new employees, pay more attention to the field of science or major according to the abilities of the prospective new employee so as to facilitate all better work processes in the Program, Accountability and Public Information fields.
Implementasi Matriks Pada Tabel Input-Output Provinsi Jawa Barat Transaksi Domestik Atas Dasar Harga Produsen Muhamad Fuji Hakiki; Elis Ratna Wulan
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i2.677

Abstract

The discussion in this study focuses on input-output analysis, one of the implementations of mathematical matrices useful for analyzing interrelated economic problems among others in the economic sector. Mathematics plays an important role in solving economic problems. This is because it is necessary to understand mathematical form, such as mathematical formulas and matrices. The matrices can be used to analyze the dynamics of countries and economic systems, as well as to analyze the main components of different sectors of the economy.
Strategi Persaingan Industri Dan Peran Kekuatan Pasar Terhadap Pertumbuhan Ekonomi Nur Hidayatillah; Muhammad Yasin
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i2.678

Abstract

Indonesia's economic growth is running quite well as the predictions from the World Bank which estimates an increase in the Indonesian economy of 5.1% in 2016 and 5.3% in 2017, the figure is an improvement from 4.8% in 2015 (The World Bank). Projections made by the World Bank have differences from the Indonesian government's target, according to Finance Minister Bambang Brodjonegoro, the government will keep economic growth at 5.3%.
Analisis Penerapan Praktik Harga Transfer Dalam Penghindaran Pajak Elia Rossa; Putri Afrilia Nurrochmah; Saefani Nur Hanifah; Salsabila Salsabila; Siska Aprilia Rahmawati; Siti Maisa Zahara; Yosi Ika Putri
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i2.699

Abstract

This study analyzes the application of tax avoidance in Indonesia through transfer pricing by taking various data in the form of financial statements and other relevant information from companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. This study also uses the transfer pricing methods established by the OECD to calculate fair market prices as a reference to assess the fairness of transfer prices. The results showed that most of the companies listed on the IDX practiced transfer pricing in various ways, such as setting transfer prices that are higher or lower than fair market prices, or by conducting improper transactions. The transfer pricing practices carried out by these companies are influenced by several factors, such as leverage, profitability, tunneling incentive, bonus mechanism, and tax avoidance. The practices carried out by these companies have a significant impact on taxable profit, tax expense, and state tax revenue.
Pengaruh Kebijakan Dividen, Ukuran Perusahaan, Kepemilikan Manajerial, dan Kebijakan Hutang Terhadap Nilai Perusahaan Pada Indeks Perusahaan LQ45 di BEI Stefani Sindita Sari; Hwihanus Hwihanus
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i2.700

Abstract

This study aims to identify the effect of dividend policy, company size and management ownership or debt policy on company value on Indonesia's LQ45 index (IDX). This research is also very quantitative using secondary data with an analytical descriptive approach. The analysis was carried out using Smart PLS 4 to carry out Discriminant Validity Test, Outer Model Collinearity Test, Reliability and Validity Test, and Path Coefficients Mean, STDEV, T Values, P Values Test. All companies whose shares were listed in the LQ45 index on the IDX during the period December 2021-December 2022 became the study population. Target sampling is used to select a sample of research participants. Based on the research, it was found that the IDX LQ45 company index is strongly influenced by various factors such as dividend policy, company size, management ownership, and debt policy.
Pengaruh Penerapan Akuntansi Manajemen Lingkungan Terhadap Kinerja Lingkungan Yang Dipengaruhi Oleh Faktor Kepemimpinan, Budaya, Inovasi Dan Kemampuan Pada Pabrik Tekstil Marcella Trianita Abur; Hwihanus Hwihanus
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i2.701

Abstract

Environmental Management Accounting is . This research aims to examine the influence of environmental management accounting on environmental performance. This research, in testing the Y value, uses several indicators including innovation, ability, culture and leadership. The innovation referred to is process innovation within the company, the capability referred to is the company's ability to process and produce, the culture referred to is the implementation of the vision and mission implemented by the company and the leadership referred to is the impact on the surrounding environment. The samples used were 5 textile companies listed on the Indonesian Stock Exchange. The research method used is with the help of Smart PLS Software. The significance of parameters is tested by comparing the calculated t value with t calculated > t table at a confidence level of 0.005, meaning that there is a significant influence. Hypothesis testing to answer temporary answers using Pathcoefficients significance. The research results show that five indicators have a positive influence on environmental performance prospectors with a statistical value of 0.282.
Peran Sistem Informasi Akuntansi Dalam Pemanfaatan Teknologi Terhadap Pembukuan Digital Pada UMKM Kampung Kue Mukhamad Sholikudin; Anisa Lilatul Nikmah; Irda Agustin Kustiwi
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i2.703

Abstract

This research evaluates the role of accounting information systems in harnessing technology for digital bookkeeping in MSMEs in Kampung Kue. These MSMEs still use manual bookkeeping, with the risk of missing records and potential fraud. The results suggest the adoption of digital bookkeeping applications as a solution, providing efficiency, transparency, and preventing recording errors. The application of this technology can help Kampung Kue MSMEs improve their financial management. Training and counseling are needed to ensure better understanding and acceptance from MSMEs of digital bookkeeping.
Penerapan Disiplin Dan Motivasi Kerja Terhadap Kinerja Karyawan pada PT. Indomarco Prismatama Cabang Manyar Rejo Novia Mega Putri; Novita Rahmawati; Hwihanus Hwihanus
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i2.704

Abstract

Employee performance is an important aspect in achieving company goals. Factors such as work discipline and work motivation play a key role in determining the quality of performance. This research focuses on PT. Indomarco Prismatama Manyar Rejo Branch is a consumer goods distribution company in Surabaya, Indonesia. Several problems identified included attendance not being on time, completion of work that was not on target, poor use of work equipment and a lack of discipline in work attitudes. These factors can hinder employee performance and therefore efforts are needed to increase work discipline and motivation. The literature review involves the concepts of management accounting, human resources (HR), work discipline, and work motivation to support an understanding of the factors that influence employee performance. The research method used is descriptive qualitative with a literature study approach. Data was collected through literature studies, including books, scientific articles and research journals as well as through interviews with PT employees. Indomarco Prismatama Manyar Rejo Branch. Data analysis was carried out qualitatively using an inductive method. The research method shows that the application of discipline and work motivation in companies needs to be improved. Employees stated that the implementation of discipline was still not strict enough and work motivation was not optimal. Based on interviews, recommendations for improvement involve clarifying work regulations, consistent supervision, fair rewards and punishments, creating a conducive work environment and employee training.