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
Analisis Manajemen Keuangan Syariah Pada Usaha Coffe Janji Jiwa Kota Jambi Meisy Risna Yeni; Miftah Miftah; Efni Anita
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.v2i2.762

Abstract

This study aims to analyze Islamic Financial Management in the Promise Jiwa Coffee Business in Simpang IV Sipin Village, Jambi City. Sources of data used in this study are primary data through direct informants from the place to be studied, secondary data through documentation, interviews, and literature. While the technique of collecting through observation, interviews and documentation. The approach used is a qualitative approach.Based on the results of this study indicate that financial management that is applied to increase income is Planning which plans a strategic and spacious place for a sense of comfort to consumers, as well as opening many branches, especially in the city of Jambi, Organizing at Promise Jiwa coffee only wants a simple but strong organization, in increasing cooperation and optimizing income, Leading which is seen as friendly and firm to every employee, and finally Controlling which is strong enough to supervise every time facing problems that occur in the business place. The obstacles that affect financial management during the COVID-19 pandemic are the lack of reserve funds, increasingly fierce business competition, as well as the prolonged covid 19 and can experience losses in the life promise coffee business. And also as for the impact of income on the coffee business, this promise of the soul of the city of Jambi resulted in delays in employee salaries and reductions in employees. For this reason, one of the efforts of the Promise Jiwa coffee owner is to keep trying and praying and correcting mistakes that are not good in terms of financial management that have not been maximized.
Dampak Ekowisata Danau Rayo Terhadap UMKM Di Desa Sungai Jernih Kecamatan Rupit Kabupaten Musi Rawas Utara Nusyirwan Nusyirwan; Titin Agustin Nengsih; Ahmad Syukron Prasaja
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.v2i2.764

Abstract

Ecotourism is an option to introduce a naturally maintained environment, as well as an area for tourist visits and environmental development based on nature maintenance and conservation. In the process of building and developing ecotourism, tourism activities carried out can have both positive and negative impacts, especially if they are in populated areas. This research was conducted at Lake Rayo Ecotourism, Sungai Jernih Village, Rupit District, North Musi Rawas Regency. This research uses a qualitative approach with in-depth interview data collection techniques and is supported by literature study. This research aims to determine the condition of Lake Rayo Ecotourism, its management and development efforts and the impact of the existence of Lake Rayo Ecotourism on MSMEs in the surrounding community. The results of the research show that ecotourism conditions are in accordance with ecotourism destination standards, where "something to see" is fulfilled, namely special objects and attractions that can be seen, such as unspoiled natural beauty, surrounding flora and fauna, "something to do" and the availability of facilities such as support for visitors to carry out various activities such as boat trips, fishing, photo spots, prayer rooms, tracking and "something to buy" namely the availability of facilities for shopping such as buying food at traders. Efforts to manage and develop Lake Rayo Ecotourism with community involvement/participation are carried out independently, such as: maintenance and repair, creating and adding photo spots, planting and planting, guarding, supervising and protecting the forest from illegal logging. The socio-economic impact that occurs shows a positive impact, namely increasing income for the community and providing business opportunities for the surrounding community through tourism.
Analisis Sistem Manajemen Mutu Iso 9001:2015 Pada Proses Bisnis Dan Pemenuhan Kepuasan Pelanggan Pt Inka Multi Solusi Adela Aurelia Kinaya Dewi; indah Respati Kusumasari
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.v2i2.767

Abstract

The impact of globalisation has caused competition between companies to become more competitiveThe prevailing competition necessitates that numerous companies must demonstrate sustained growth,, this is intended so that companies can continue to face all forms of challenges and competition that exist due to the impact of globalisation. In facing global competition, companies must pay attention to the quality of products produced because the level of consumer awareness of the quality of a product is increasing. For this reason, companies need to obtain international recognition that certifies the conformity of products and company systems to standards. Consistent implementation of this standard is expected to have an impact on customer loyalty. In this study, the main focus lies on the implementation of ISO 9001:2015 Quality Management System and its impact on business processes and customer satisfaction, along with the factors that support or hinder its implementation. The analytical methods used include qualitative approaches, such as observation, documentation, and interviews, as a way to collect data. Data collection was conducted through observation, documentation, and interview techniques with informants selected using purposive sampling method.
Analisis Penerapan Tax Planning PPH 21 Sebagai Upaya Meningkatkan Efisiensi Pajak Penghasilan Badan Hendrawan Hendrawan; Putri Awalina; Agus Athori
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.v2i2.783

Abstract

Taxes have a central role in state revenue to finance government spending and development. Public awareness as taxpayers is an important aspect in securing state revenue. Tax planning as a strategy to optimize company tax obligations. Implementation of tax planning (Tax Planning) can use several methods such as the Gross Up Method, Gross Method, and Nett Method.This research was conducted at the Bangun Jaya Bersama Cooperative in Blitar City, East Java. Because this company has not implemented special procedures for PPh article 21, and the research aims to analyze how implementing tax planning strategies can increase the efficiency of corporate income tax in cooperatives. The results of tax planning research to increase corporate income tax tax efficiency show that the Nett Method is better than the Gross Method and Gross up Method. This is based on data obtained by the Nett Method which is more profitable for the company, the efficiency obtained is 1.48%.
Budaya Dan Praktik Manajemen Sumber Daya Manusia : (Studi Kasus Pada Perusahaan Pt. Suryagraha) Nasya Soraya Yusuf; Muhammad Isa Anshori
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 3 (2024): Juli : MUQADDIMAH: 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.v2i3.847

Abstract

Corporate culture and Human Resource Management (HRM) practices are two inseparable elements that form the foundation of a successful organization . This article delves into two important dimensions of corporate culture and HR practices and explores how they are interrelated and impact overall corporate performance and identity. The research method in this research uses a qualitative approach , namely to get an overview of several cultures and practices that exist in the company The research techniques used are data collection, namely interviews, and observation. The data used in this study are primary data and secondary data. The results of this research are the culture and practice of HRM at PT. SURYA GRAHA plays a role in managing human resources and achieving company goals. and also he applies good and correct HR culture and practices so that they are relevant to research topics and help companies integrate HR culture and practices to improve their performance. Effective HR practices and a strong corporate culture are two inseparable elements in forming a developed organization. Both interact with each other and have an impact on the company's performance and identity . The Role of Culture in Performance, Corporate culture has a significant impact on employee behavior and organizational performance. A good culture can increase employee motivation, productivity, and awareness to improve their performance . Good HR practices such as selective recruitment, training, and development, can improve the quality of human resources in the organization.
Pengaruh Akuntansi Forensik, Audit Investigatif, Dan Independensi Auditor Terhadap Pengungkapan Fraud Khofidah Pujilestari; Nera Marinda Machdar
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 3 (2024): Juli : MUQADDIMAH: 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.v2i3.849

Abstract

This article examines the influence of forensic accounting, investigative auditing, and auditor independence on fraud disclosure. The aim is to create a hypothesis regarding the influence of each variable that will be used in future research. The results of this literature review are: Forensic Accounting, Investigative Auditing, and Auditor Independence influence Fraud Disclosure.
Sektor Industri Pengelompokan Dan Perusahaan Negara Erwin Putra R D; Riska Putri D; Muhammad Yasin
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 3 (2024): Juli : MUQADDIMAH: 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.v2i3.860

Abstract

This research aims to analyze industrial sector groupings and the role of state companies in the economy. Using a qualitative approach, this study identifies various industrial sector categories and examines the contribution of state companies in each sector. Data was collected through in-depth interviews with industry experts and analysis of official documents from relevant government agencies. The research results show that the industrial sector grouping is based on product characteristics, technology used, and markets served. State companies play an important role in strategic sectors such as energy, infrastructure and transportation. In addition, this research found that the existence of state companies can help encourage economic growth, create jobs and increase the competitiveness of national industry. However, challenges faced include operational efficiency and the need for structural reforms to improve performance. This study provides recommendations for the government to strengthen regulations and policies that support the development of the industrial sector and state companies.
Analisis Penerapan Bauran Pemasaran 4P (Product, Price, Place, Promotion) Terhadap Strategi Pemasaran Pada Kerajinan Rotan (Studi Kasus: UMKM Teq Production) Erika Dwi Rahmawati; Diva Fitriyatin Nufus; Mohamad Bastomi
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 3 (2024): Juli : MUQADDIMAH: 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.v2i3.861

Abstract

Rattan furniture is one of the superior craft products in Malang City, especially in the Balearjosari Village area, Blimbing District. UMKM Teq Production does not have an offline kiosk, which results in prices that cannot be set for each product sale. Even though crafts and furniture from UMKM Teq Production are in great demand abroad, they have to establish cooperative relationships with first-hand parties because they do not yet have an export trade business license. This problem can influence marketing strategies by implementing the 4Ps (Product, Price, Place, Promotion). The purpose of this article is to determine the influence of the 4P marketing mix (Product, Price, Place, Promotion) on Teq Production MSMEs which have been able to compete for 20 years now in the current competition. very tight. This research uses qualitative research methods with the type of library research when analyzing data in the field. Based on the results obtained by the author from interviewing sources, it can be concluded that the marketing mix with the 4P concept focuses on marketing success in the field of production of goods. All forms and types of marketing strategies carried out by a businessman to increase customer response and interest in the products being marketed. MSME owners need to pay attention to the 4P marketing mix in their marketing strategy for rattan crafts, apart from that, carrying out innovations regularly can improve product quality and even compete in the market and be able to export second hand.
Analisis Efisiensi Desain Tata Letak Produksi Susu Sapi PT. Waluya Wijaya Farm di Kecamatan Cibinong, Kabupaten Bogor, Jawa Barat Nurul Nur Fadillah; Hanivatul Husna; Theresa Lidya; Helmi Naufal Azmi; Wawan Oktariza; Tina Nur Ainun
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 3 (2024): Juli : MUQADDIMAH: 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.v2i3.864

Abstract

This study analyzes the efficiency of cow's milk production layout design at PT Waluya Wijaya Farm, located in Cibinong District, Bogor Regency, West Java. Given the importance of cow's milk as a source of calcium for bone growth, plant layout efficiency is crucial to improve productivity. Primary data collection methods involved direct observation and interviews, while data analysis used qualitative and quantitative approaches. The two main methods applied were Activity Relationship Chart (ARC) and Total Closeness Rating (TCR). The ARC method helps in planning the layout of factory facilities based on the level of interaction between activities, while TCR evaluates the level of closeness of each department or facility. The results show that the current layout is not yet efficient, with top priority given to the packing cup facility which has the highest TCR value. This study concludes that PT Waluya Wijaya Farm needs a more efficient layout to increase the productivity of pasteurized cow milk production.
Peran Teknologi Informasi Dalam Transformasi Persuratan Organisasi Di Era Digital Di MTS Insan Cita Medan Tengku Darmansah; Ahmad Rifa’i; Indah Mayasari; Anti Annisa; Aisyah Oktaviana
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 3 (2024): Juli : MUQADDIMAH: 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.v2i3.887

Abstract

In the digital era, information technology plays a vital role in transforming organizational correspondence systems. Implementation of this technology increases efficiency, reduces operational costs, and strengthens information security. Electronic mailing systems replace traditional paper-based methods with digital solutions such as email, document management, and collaboration platforms, which speed up and structure communication. Information technology also supports data integration, document tracking, and better accessibility, thereby increasing organizational productivity and responsiveness. However, the adoption of this technology faces challenges such as the need for adequate technological infrastructure, employee training, and management of organizational culture change. This research discusses the benefits and challenges faced in adopting information technology for correspondence transformation, as well as strategies for optimizing the digitalization process.