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
Membangun UMKM yang Berkelanjutan: Kunci Mewujudkan Pekerjaan Layak dan Pertumbuhan Ekonomi Asryatun Nisa Br Ginting; Cindy Alya Tantri; Ezika Aquilera Sitio; Hanifa Ayu S
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 1 (2025): 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.v3i1.1221

Abstract

Building sustainable Micro,Small and Medium Enterprises (SaME) is a crucial aspect in realizing decent work and promoting inclusive economic growth. SaME, as the backbone of the economy, contribute significantly to job creation and increased gross domestic product (GDP). Thisresearch explores various factors that influence the sustainability of SaME, such as access to capital, technology, skills training, and infrastructure support. In the digital era and globalization, SaME need to adapt to innovation and sustainable business practices to remain competitive. The use of information and communication technology (ICT) and environmentally friendly approaches can improve their efficiency and competitiveness. Furthermore, the government’s role in creating supportivepolicies, including tax in centives, training, and market access, iscrucial. Collaboration between the public and private sectors was also identified as key in creating an ecosystem that supports SaME development. By facilitating business net works and improving access to resources, UMKM can be more competitive. The findings from this study suggest that the sustainable development of SaME not only contributes to the creation of decent jobs, but also plays a role in broader and sustainable economic growth, and strengthens a country’s economic resilience. Therefore, investment in SaME should be a priority in the sustainable economic development agenda.
Analisis Pengaruh Self-Esteem, Locus Of Control dan Organizational Citizenship Behavior Terhadap Kinerja Karyawan Di Fakultas Ekonomi & Bisnis Universitas Ahmad Dahlan, Dengan Employee Engagement Sebagai Variabel Moderasi Annik Khoirunnissak; Ayudya Arifatur Niza; Permata Rizka Melati
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 1 (2025): 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.v3i1.1225

Abstract

This study aims to analyze the influence of Self Esteem, Locus of Control, and Organizational Citizenship Behavior (OCB) on employee performance at the Faculty of Economics and Business, Ahmad Dahlan University, Employee Engagement is examined as a moderating variable. Employing a quantitative approach with a sample of 32 employees, the study found that Self-Esteem has a significant positive impact on employee performance. However, Locus of Control and Organizational Citizenship Behavior (OCB) did not exhibit significant effects. Employee Engagement was found to moderate the relationship between Self-Esteem and performance, emphasizing the crucial role of employee involvement in maximizing performance. The findings imply that organizations should focus on enhancing both Self-Esteem and Employee Engagement to optimize performance. Furthermore, the study suggests the need for further exploration of the roles of Locus of Control and Organizational Citizenship Behavior (OCB) in the context of employee performance.
Pengaruh Manajemen Hutang, Piutang, Persediaan, terhadap Profitabilitas dengan Arus Kas sebagai Variabel Intervening Pada Perusahaan Sektor Kesehatan yang terdaftar BEI Karina Sekar Rachmadanti; Slamet Riyadi
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 1 (2025): 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.v3i1.1230

Abstract

This Research Has The Purpose Of Analyzing The Effect Of Debt Management, Receivables Management, And Inventory Management On Company Profitability With Cash Flow As An Intervening Variable. The Techniques Applied Include Quantitative Descriptive Research Design, With Statistics Taken Through The Annual Reports Of Health Sub-Sector Companies Listed On The Stock Exchange! Indonesia During The Period Of 2019 To 2022. The Research Population Consists Of 12 Companies, With Samples Obtained By The Purposive Sampling Method, So That 5 Companies Are Obtained For The Object Of The Research. The Research Results State That Inventory Management Has A Significant Influence On Profitability, While Debt Management And Receivables Management Do Not Show A Significant Influence On Profitability Or Cash Flow. In Addition, Cash Flow Does Not Work As A Significant Intervening Variable In The Relationship Between Debt, Receivable, And Inventory Management On Profitability. This Finding Indicates That Efficient Inventory Management Can Improve Cash Flow And, In Turn, Contribute To The Company's Profitability. However, Less-Off Debt And Receivable Management Can Hinder The Company's Profit Potential. This Research Provides Important Implications For Company Management In The Health Sub-Sector To Focus More On Inventory And Cash Flow Management To Improve Financial Performance. In Addition, The Results Of This Research Also Show The Need For A More Holistic Strategy In Financial Management, Which Does Not Only Focus On One Aspect, But Also Integrates Debt, Receivable, And Inventory Management Effectively. Thus, Companies Can Achieve Better And Sustainable Profitability In The Future.
Dampak E-commerce terhadap Perilaku Konsumen : Studi Perbandingan Studi Kasus Belanja Online dan Offline di Kabupaten Bima Wanda Nurul Afriani; Asril Hermawan; Jasman Jasman
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 1 (2025): 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.v3i1.1233

Abstract

This study examines the impact of e-commerce on consumer behavior by comparing online and offline shopping patterns in Bima Regency. Using a mixed-method approach, the research analyzed data from 200 respondents through surveys and in-depth interviews. The findings reveal significant shifts in consumer behavior, with 65% of respondents showing increased preference for online shopping platforms. Key factors influencing this shift include convenience, price comparisons, and product variety. However, certain product categories still maintain strong offline shopping preferences. The study contributes to understanding local consumer behavior in the digital transformation era.
Pengaruh Beban Kerja Terhadap Burnout Perawat pada Ruang NICU RSUD Bima Nursani Nursani; Fai Nando; M. Ahyar Putra
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 2 (2025): 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.v3i2.1234

Abstract

This study aims to analyze the effect of workload on the level of burnout among nurses in the NICU at Bima General Hospital. The research employs a quantitative approach with a causal associative design, involving 37 nurses as respondents, who were surveyed using questionnaires. Regression analysis results indicate that workload has a positive and significant effect on burnout, with a t-statistic value of 2.840 (p = 0.007), meaning that the higher the workload, the greater the level of burnout experienced by nurses. These findings underscore the importance of effective workload management to prevent burnout, improve nurses' well-being, and ensure optimal service quality in the NICU.
Pengaruh Spesialisasi Auditor, Opini Audit, dan Pergantian Auditor Terhadap Audit Delay: Studi Empiris pada Emiten Sektor Transportasi dan Logistik Tahun 2020-2023 Bella Nugraheni; Istianingsih Sastrodiharjo; Aloysius Harry Mukti
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 2 (2025): 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.v3i2.1246

Abstract

This research aims to examie auditor spelization, audit opinion,auditor switching on audit delay. The population in this research is emiten sector transportation and logistic Stock Exchange 2020-2023. The variables used in this research are Audit Delay as the dependent variable; Auditor Spelization, Audit Opinion, And Auditor Switching as the independent variable. The sampling technique used was the purposive sampling method and a sample of 23 companies and 91 sample. The analysis methods usedare Descriptive Statistical Analysis, Classical Assumption Test, Correlation Test, Multiple Linear Regression Test, and Hypothesis Test. The research result show that Auditor Spelization has a negative effect on Audit Delay. Audit Opinion has a negative effect on Audit Delay. Auditor Switching has a positive effect on Audit Delay.
Analisis Activity Based Costing sebagai Alternatif Perhitungan Tarif Jasa Rawat Inap pada RSUD Lewoleba Sesilia Anggraeini Sili; Petrus E. de Rosari; Yohanes Demu
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 2 (2025): 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.v3i2.1249

Abstract

This study aims to determine the calculation of inpatient service rates using the Activity Based Costing method at the Lewoleba Regional General Hospital. in determining and calculating the cost price. The data for this study used secondary data supplemented with data obtained through interviews from various sections at Lewoleba Regional Hospital, then data processing and analysis were carried out. The data analysis used was a difference test using the Paired Sample T-Test to find out whether or not there is a difference in the inpatient service rates set by Lewoleba Regional Hospital with the basic price of inpatient rates using the activity based costing method . The results of the Activity Based Costing test for Class I, Class II , and Class III obtained a profit of above 70 %, namely 74.4 %, 75.8%, And 21.6 %. So that can it is said that Hospital​ Lewoleba in determining the inpatient rates for each class is too high or too low Lots to obtain profit especially on class II Which has the biggest advantage and is much bigger than the profit expected by the house Sick. The conclusion that can be drawn based on the results of the study above is that there is a difference between the inpatient rates set by Ru Lewoleba and the basic price of inpatient rates generated using the Activity Based Costing method. Suggestions related to the results of this study are that Lewoleba Hospital needs to review its inpatient rate determination method by trying to apply the Activity Based Costing method cost calculation system in order to be able to produce more appropriate rates.
Analisis Manajemen Risiko pada Pelayanan Satker pada KPPN Kupang Tipe A1 Adha Adha; Minarni A. Dethan; Sarlin P. Nawa Pau
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 2 (2025): 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.v3i2.1250

Abstract

Every organization needs risk management to control its risks, including the State Treasury Service Office. Risk control is an important part of management, so that organizational goals are achieved. The purpose of this study is to get an overview of minimizing or mitigating risks in Task Force Services at the Kupang State Treasury Service Office Type A1. The method used is a qualitative method with a descriptive approach. The results of the study based on ISO 31000:2008 show the analysis of risk management in Task Force Services at KPPN Kupang Type A1, namely Minimizing or Mitigating Risks in the Kupang KPPN Task Force Services, Determining the Risk Management Context in the Kupang KPPN Task Force Services, Identifying Risks in the Kupang KPPN Task Force Services, Risk Analysis in the Kupang KPPN Task Force Services, Evaluation of Risk Management in the Kupang KPPN Task Force Services, and Risk Management Management in the Kupang KPPN Task Force Services.
Peran Customer Satisfaction dalam Memediasi Pengaruh E-Service Quality, Product Innovation Dan Price Perception terhadap Repurchase Intention pada Pengguna Aplikasi Halodoc Tamalia Alissyahbana; Marno Nugroho; Zarkasi Zarkasi
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 3 (2025): 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.v3i3.1297

Abstract

Tujuan dari penelitian ini adalah mendeskripsikan dan menganalisis peran customer satisfaction dalam memediasi pengaruh e-service quality, product innovation dan price perception terhadap repurchase intention pada pengguna halodoc. Populasi di dalam studi ini adalah konsumen yang menggunakan aplikasi halodoc dikota Semarang. Penelitian ini menggunakan kuesioner, untuk mengambil data konsumen halodoc di Kota Semarang sebanyak 200 responden. Teknik pengambilan sampel dengan menggunakan purposive sampling. Analisis data menggunakan aplikasi smart PLS. Hasil penelitian ini menunjukkan bahwa E-Service Quality berpengaruh positif dan signifikan terhadap Customer Satisfaction, E-Service Quality berpengaruh positif dan signifikan terhadap Repurchase Intention. Product Innovation berpengaruh positif dan signifikan terhadap Customer Satisfaction namun Product Innovation tidak berpengaruh signifikan terhadap Repurchase Intention. Price Perception berpengaruh positif dan signifikan terhadap Customer Satisfaction, Price Perception berpengaruh positif dan signifikan terhadap Repurchase Intention. Customer Satisfaction berpengaruh positif dan signifikan terhadap Repurchase Intention, Customer Satisfaction mampu memediasi hubungan antara e-service quality terhadap repurchase intention, Customer Satisfaction mampu memediasi hubungan antara product innovation terhadap repurchase intention, Customer Satisfaction mampu memediasi hubungan antara price perception terhadap repurchase intention.
Pengaruh Literasi Keuangan, Inklusi Keuangan, dan Penggunaan Teknologi Keuangan terhadap Pengelolaan Keuangan UMKM Ma'rifatun Nisa; Gunawan Aji
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 2 (2025): 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.v3i2.1324

Abstract

MSMEs often face challenges in financial management due to limited understanding of accounting and poor finance due to lack of information. The purpose of this study is to see how the use of financial technology, financial inclusion, and financial literacy affect the financial management practices of MSMEs in Tegal Regency. A quantitative approach was used, by surveying 100 MSME participants selected through a simple random sampling technique for probability sampling. Eviews 13 software was used in the multiple linear regression analysis of primary and secondary data. The study shows that financial literacy and the use of financial technology have a significant impact on the overall financial management of MSMEs, while financial inclusion has no significant impact. However, the three factors have a significant impact when viewed together. The results show the importance of improving financial literacy and the use of financial technology, and that additional strategies are needed to improve how financial inclusion affects MSMEs.