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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 252 Documents
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Sharia Compliance Versus Consumer Protection: Legal Ambiguities of Fintech Paylater in Muslim Societies Halili; Zulfahmi; Rudiadi; Wildan Miftahussurur
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 2 (2026): 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.v4i2.1334

Abstract

The rapid expansion of financial technology has transformed consumer credit markets in Muslim societies, particularly through the proliferation of Buy Now Pay Later (paylater) services. While these digital deferred payment schemes are often promoted as flexible and Sharia-compliant alternatives to conventional credit, their legal positioning remains deeply contested. This article examines the legal ambiguities surrounding fintech paylater by analysing the tension between Sharia compliance and consumer protection within contemporary regulatory frameworks. Drawing on qualitative doctrinal and regulatory analysis, the study engages with Islamic legal discourse, consumer protection law, and fintech governance literature to explore how legal legitimacy is constructed and contested in digital financial markets. The findings demonstrate that Sharia compliance in fintech paylater is predominantly established through contractual formalism, focusing on permissible legal forms rather than substantive economic and behavioural outcomes. This approach, while facilitating regulatory acceptance, often fails to address consumer vulnerabilities arising from information asymmetry, over-indebtedness, and penalty-based revenue structures. Moreover, the study reveals that fragmented governance characterised by the institutional separation of financial regulators, consumer protection authorities, and Sharia governance bodies plays a central role in sustaining legal ambiguity. Compliance with religious norms does not necessarily translate into effective consumer protection, allowing fintech providers to navigate regulatory boundaries selectively. By foregrounding legal ambiguity and governance fragmentation, this article contributes to scholarly debates on Islamic fintech regulation and consumer law. It challenges the assumption that formal Sharia compliance inherently ensures ethical financial practices and argues for integrated regulatory approaches that reconcile religious legitimacy with substantive consumer protection. The study offers conceptual insights relevant to legal scholars, policymakers, and regulators grappling with the complexities of digital deferred payment systems in Muslim societies.
Pengaruh ROA, CAR, dan NPL terhadap Harga Saham Perbankan di BEI Periode 2020–2024 Sri Indah; Yuni Setyawati; Elly Lestari; Jumiyati Iwan B tatu
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 2 (2026): 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.v4i2.1356

Abstract

Stock prices of banking companies are often associated with financial performance indicators that reflect a company’s ability to generate profits, maintain capital adequacy, and manage credit risk. This study aims to analyze the effect of Return on Assets (ROA), Capital Adequacy Ratio (CAR), and Non-Performing Loan (NPL) on stock prices of banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative approach using multiple linear regression analysis. The sample was determined through purposive sampling, resulting in 50 observations, using secondary data obtained from companies’ financial statements.The results indicate that ROA has a positive and significant effect on stock prices, CAR has a negative and significant effect, and NPL has a positive and significant effect on stock prices. These findings suggest that profitability and credit risk are important considerations for investors, while a high level of capital adequacy is not necessarily positively responded to by the market.
Sistem Pembayaran Jual Beli Pupuk Non-Subsidi Dalam Tinjauan Ekonomi Syari’ah Sulastri
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 1 (2026): 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.v4i1.1419

Abstract

Tujuan penelitian yakni untuk mengetahui Implementasi Sistem Pembayaran Jual Beli Pupuk Non-Subsidi Pada Toko Barokah Tani Desa Suwaru Kecamatan Pagelaran Dalam Tinjauan Ekonomi Syari’ah. Metode penelitian yakni pendekatan kualitatif dengan menggunakan jenis penelitian deskriptif. Teknik pengumpulan data menggunakan observasi, wawancara, dan dokumentasi. Selanjutnya untuk menganalisis data, peneliti menggunakan analisis reduksi data, penyajian data, penarikan kesimpulan. Hasil penelitian yakni Dalam tinjauan ekonomi syari’ah penjualan pupuk dengan sistem ditangguhkan tidak sah karena salah satu faktor jual beli ketika melakukan pembelian dengan sistem tangguh tidak dilaksanakan.
Analisis Pengaruh Green Marketing terhadap Loyalitas Pelanggan dengan Citra Merek sebagai Variabel Mediasi Farah Meutia
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.v3i3.1467

Abstract

This study aims to analyze the effect of green marketing on customer loyalty, with brand image as a mediating variable. In the context of increasing environmental awareness among consumers, green marketing strategies become an important element in building long-term relationships with customers. This study uses a quantitative approach with a survey method of 200 respondents who are active customers of green products. The data analysis technique uses structural equation modeling (SEM) based on Partial Least Squares (PLS). The results of the study indicate that green marketing has a significant positive effect on brand image, and brand image significantly mediates the effect of green marketing on customer loyalty. This means that companies that consistently implement green marketing strategies can build a strong brand image and ultimately increase consumer loyalty. The practical implications of this study suggest that companies should not only use green elements as a momentary marketing strategy, but integrate them into brand values ​​and operational activities as a whole. This study also encourages companies to improve communication about their environmental commitments through various digital marketing channels. Further studies are recommended to test this model in different industry sectors and consider variables such as consumer trust and corporate ethical values.
Dampak Penggunaan Teknologi Blockchain terhadap Transparansi dan Akuntabilitas dalam Manajemen Rantai Pasok Lina Marlina
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.v3i3.1501

Abstract

Supply chain management is a crucial aspect in improving the efficiency and competitiveness of companies. Blockchain technology has emerged as an innovative solution to improve transparency and accountability in supply chain management. This study aims to examine the impact of blockchain technology implementation on transparency and accountability in supply chain management of manufacturing companies in Indonesia. The research method uses a case study approach with data collection through in-depth interviews, observations, and document analysis in three manufacturing companies that have adopted blockchain technology. The results of the study show that blockchain improves transaction transparency and real-time product tracking, reduces the risk of fraud and recording errors, and accelerates the internal audit process. In addition, this technology also supports increased accountability between stakeholders by providing data that cannot be manipulated. However, implementation challenges include high initial costs and the need for competent human resources. This study recommends special training and collaboration between companies to optimize the benefits of blockchain technology in the supply chain. These findings contribute to the development of more transparent and accountable supply chain management in the digital era.
Pengaruh Implementasi Balanced Scorecard terhadap Kinerja Keuangan dan Non-Keuangan pada Perusahaan Manufaktur Rahman Wijaya
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.v3i3.1502

Abstract

Balanced Scorecard (BSC) is a strategic management tool used to measure organizational performance not only from a financial perspective, but also non-financial such as customers, internal business processes, and learning and growth. This study aims to analyze the effect of Balanced Scorecard implementation on financial and non-financial performance in manufacturing companies in Indonesia. The research method uses a quantitative approach with a survey of 100 managers and staff in various manufacturing companies. Data were analyzed using multiple regression to see the relationship between BSC implementation and organizational performance. The results showed that the implementation of the Balanced Scorecard had a positive and significant effect on financial and non-financial performance. BSC implementation helps companies align strategic objectives with operational activities, thereby increasing efficiency and effectiveness of performance. In addition, BSC encourages an organizational culture that focuses on continuous improvement. This study provides recommendations for manufacturing companies to adopt the Balanced Scorecard as a comprehensive performance measurement tool to achieve long-term competitive advantage.
Analysis of Cash Flow, Leverage to Earnings Quality as a Moderating Variable on Profitability in Property and Real Estate Companies Listed on the IDX in 2021-2023 Yuli Kurnia Firdausia; Nilam Aisyah Nurrahma
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.v3i2.1565

Abstract

This study aims to analyze cash flow, leverage on earnings quality as a moderating variable on profitability in property and real estate companies. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange for the period 2021 to 2023. This study uses a purposive sampling technique with a total of 54 analysis units obtained. The analysis technique used in this study is to use the SPSS 25 application. The results of the study indicate that Cash Flow has no effect on Profitability and leverage has no effect on profitability, while earnings quality has an effect on profitability
Peran Auditor dan Teknologi dalam Mencegah Kasus Fraud Nurul Qalbi Insaniah; Nurmi; Wahyuni
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.v3i3.1592

Abstract

Financial integrity and organizational image are often threatened by fraudulent actions such as embezzlement and financial statement manipulation, which can undermine public trust and employee morale. Therefore, preventive measures and fraud detection must be a top priority. Auditors play a crucial role in healthy corporate governance by relying on their independence and professional competence to detect internal control weaknesses and assess fraud risks. This study employs a descriptive qualitative approach to analyze the role of auditors and technology in fraud prevention. The findings indicate that e-Audit, AI-based technology, and big data analytics positively influence fraud detection, while information technology and blockchain enhance audit performance. However, the success of fraud prevention still depends on the auditor's ability to understand accounting and auditing standards, as well as analytical skills. The synergy between auditor capabilities and appropriate technology can significantly improve internal control systems and fraud detection..
Dinamika Perkembangan Keuangan Berkelanjutan di Indonesia: Tantangan dan Peluang Transisi Hijau ELFRIDA YULIAR RASYIDIN
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.v3i3.1596

Abstract

Sustainable finance has become a strategic element in driving inclusive and environmentally friendly national development. This article examines the dynamics of sustainable finance development in Indonesia, highlighting the implementation challenges and strategic opportunities in accelerating the transition to a green economy. This study uses a descriptive qualitative approach with a literature study method on official documents, scientific journals, and policy reports from related institutions such as the OJK, Ministry of Finance, and international financial institutions. The results of the study show that although Indonesia has initiated various policies such as the Sustainable Finance Roadmap, Green Taxonomy, and the issuance of green sukuk, structural challenges still hamper optimal implementation, including low ESG literacy, regulatory disharmony, and limited bankable green projects. However, great opportunities remain open through community support, fintech development, green investment potential, and cross-sector collaboration. By strengthening regulations, incentives, education, and multi-party synergy, sustainable finance can become a major driver in the development of a resilient, equitable, and environmentally friendly national economy.
The Influence of Electronic Word of Mouth and Financial Literacy on Digital Banking Product Purchase Decisions Amilia Paramita Sari; Anisah
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.v3i3.1626

Abstract

This research aims to investigate the influence of E-WOM (electronic word of mouth) and financial literacy on the purchasing decisions of digital banking products with a case study on state-owned banks in Indonesia during the period 2022-2024. As many as 100 respondents who are users of digital banking products from state-owned banks (BUMN) were sampled in this study. The method used is multiple regression analysis to test the relationship between independent variables (E-WOM and financial literacy) and the dependent variable (purchase decision). The research results show that both variables, namely E-WOM and financial literacy, have a significant positive influence on the purchase decisions of digital banking products. Moreover, E-WOM and financial literacy mutually reinforce each other in influencing consumer purchase decisions. This research provides practical implications for state-owned banks to leverage positive consumer reviews and enhance customers' financial literacy as a strategy to increase the adoption of digital banking products. These findings also contribute to the understanding of the factors influencing purchasing decisions in the context of digital banking in Indonesia.

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