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Mohammad Fikri
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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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Analisis Rasio Profitabilitas dan Rasio Likuiditas pada Perusahaan Umum Daerah Air Minum Kota Makassar Malikah Sri Muliyani
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.v4i1.1731

Abstract

This study aims to analyze the financial performance of the Makassar City Regional Drinking Water Company based on profitability and liquidity ratios during the 2021–2023 period. This quantitative research uses secondary data obtained from the company’s audited financial statements, analyzed using profitability ratios (Return on Assets, Return on Equity, and Net Profit Margin) and liquidity ratios (Current Ratio, Cash Ratio, and Quick Ratio). The results indicate that profitability ratios fluctuated, with the highest performance recorded in 2022, followed by a decline in 2023, reflecting reduced efficiency in asset and equity utilization. Meanwhile, liquidity ratios consistently showed a liquid condition, indicating the company’s strong ability to meet short-term obligations. This study contributes to the evaluation of financial performance in regionally owned enterprises by providing empirical evidence that can serve as a basis for managerial decision-making and financial policy improvement.
Penerapan Prinsip Syariah & BMC dalam UMKM pada Brand Moko Donuts Kota Parepare Muh. Fiqri Alif Utama; Muh. Akram Iswan; Hera Basri; St. Aulia; Rezki Fani
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.v4i1.1734

Abstract

This study examines the implementation of sharia principles in the business management of MSME MOKO Donuts in Parepare City and analyzes how these principles are integrated into its business model. Using a qualitative case study approach, data were collected through observation, in-depth interviews with the owner, employees, and customers, and documentation. The analysis is grounded in five core principles of Islamic business ethics: tawhid, justice, free will, responsibility, and truthfulness. The findings indicate that MOKO Donuts has consistently applied sharia principles across operational, human resource, financial, and service dimensions, including the use of Islamic financial institutions to avoid riba. This study contributes to the literature by demonstrating that the integration of sharia principles with a structured business model can support ethical governance, customer trust, and business sustainability in MSMEs.
Implementasi Sistem Pengelolaan Hotel Berbasis Syariah: Studi pada Hotel Satria Wisata Parepare Muhammad Ilham; Suci Indah Sari; Reno Indah Prima Nisa; Mila Jenudi
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.v4i1.1749

Abstract

This study aims to analyze the implementation of sharia-based hotel management at Hotel Satria Wisata Parepare. Using a qualitative field research approach, data were collected through interviews, observation, and documentation involving hotel management. The findings indicate that the hotel has implemented sharia principles in its management practices, including operational management, services, human resources, and facilities, in accordance with DSN-MUI Fatwa No. 108 of 2016. Key implementations include halal assurance for products, identity verification for guests, sharia-compliant employee conduct, and the provision of adequate worship facilities. However, the implementation remains managerial in nature and has not yet been supported by a formal sharia supervisory structure. This study contributes to the empirical understanding of sharia hotel management practices at the local level.
Penerapan Akuntansi Tingkat Harga Dasar pada Perusahaan Umum Daerah Air Minum Kota Makassar Zulfaida Ahmad; Sahabuddin; Sri Rahyuni
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.v4i1.1750

Abstract

This study aims to analyze the application of Basic Price Level Accounting in the Regional Drinking Water Company (Perumda Air Minum) of Makassar City during the 2021–2023 period. The research uses a qualitative descriptive approach with primary and secondary data obtained from financial statements, observations, documentation, and interviews. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, focusing on liquidity, solvency, and profitability ratios after price level adjustments. The results show that price level adjustments provide a more realistic representation of the company’s financial condition, particularly in reflecting changes in purchasing power due to inflation. Liquidity remains strong, solvency shows a declining trend that requires attention, and profitability indicates improved investment efficiency with fluctuating returns to equity. This study contributes to improving the accuracy of financial analysis for public sector enterprises under inflationary conditions.
Akuntablitas Kinerja dalam Peningkatan Layanan di Perumda Air Minum Kota Makassar Mitha; Ilham Z Salle; Sahabuddin
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.v4i2.1753

Abstract

This study aims to understand accountability in improving services at the Regional Drinking Water Company of Makassar City. The analysis method used is qualitative descriptive analysis. In this research, the author utilizes both primary and secondary data. Data collection techniques involve direct interviews with relevant parties at the Regional Drinking Water Company of Makassar City. The results of the study indicate that the company's accountability is reflected through six main supporting indicators, namely: the moral quality of employees is quite good, the legitimacy of policies is maintained through openness and consistency, sensitivity to complaints and customer needs that need to be continuously improved, adequate information openness that can still be developed participatively, and efficient utilization of resources in accordance with expertise to support service quality. Overall, the company demonstrates a strong commitment to implementing accountability principles, although there is still room for strengthening, especially in the aspects of service and public responsiveness.
Manajemen Inovasi Pendidikan Inklusif Sebagai Implementasi TQM di MI Al-Mahabbah Ahmad Syawal; Sutrisno; Suwadi; Musdalifa
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.v4i2.1770

Abstract

This study analyzes the management of inclusive education innovation at MI Al-Mahabbah as an organic implementation of Total Quality Management (TQM) in addressing teacher competency gaps. Using a qualitative instrumental case study approach, data were collected through in-depth interviews with two shadow teachers and the principal, as well as an analysis of adaptive curriculum documents. The results indicate that the four TQM principles (Customer Focus, Continuous Improvement, Employee Involvement, and Leadership Commitment) are implemented in a bottom-up manner through an individualized sensory curriculum (1:1 ratio in separate classes), a weekly evaluation cycle, collaboration among shadow teachers, and freedom to innovate, resulting in increased teacher practical competency and increased participation of students with special needs. However, this model is segregated and vulnerable due to its reliance on personal leadership and the lack of special education competencies. This study confirms the potential of informal TQM as a temporary solution amidst resource constraints, while emphasizing the need for formal training and a collaborative transition to inclusive learning.
Evaluasi Program One Day One Hadis Five Ayat Menggunakan Model Empowerment Evaluation di Pondok Pesantren Al Aqobah 4 Jombang Muhamad Iqbal Wibisono; Suwadi
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.v4i1.1771

Abstract

This study aims to evaluate the effectiveness of the One Day One Hadith Five Verses program at Pondok Pesantren Al Aqobah 4 Jombang using the Empowerment Evaluation model. A descriptive qualitative approach was employed, with data collected through observation, in-depth interviews, and documentation, and analyzed using thematic analysis with source and method triangulation. The findings indicate that the implementation of Empowerment Evaluation enhanced students’ participation, consistency in memorization activities, and the reflective capacity of both students and teachers in independently improving the program. Moreover, the participatory evaluation process fostered a strong sense of ownership and supported the development of a sustainable learning culture within the pesantren. This study contributes to the limited body of research on empowerment-based evaluation models in traditional Islamic boarding school contexts.
Analisis Kebijakan Deviden dan Struktur Modal pada Kinerja Keuangan Perusahaan Umum Daerah Air Minum Kota Makassar Serina Ayu; Nurhadi; Muhammad Akbardin
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

Abstract

This study aims to analyze the effect of dividend policy and capital structure on the financial performance of the Regional Public Water Supply Company (PDAM) of Makassar City. This research uses a quantitative descriptive approach by analyzing secondary data obtained from the company’s financial statements for the period 2021–2023. The analysis employs financial ratios, including Dividend Payout Ratio (DPR), Debt to Equity Ratio (DER), Return on Assets (ROA), Net Profit Margin (NPM), and Current Ratio (CR). The results show that PDAM Makassar City implements a moderate dividend policy, as indicated by a DPR of 63% in 2023, while maintaining a conservative capital structure with a consistently low DER. Financial performance, measured through ROA and NPM, shows fluctuations but remains at a relatively healthy level, supported by strong liquidity reflected in a high CR. Overall, the findings indicate that a balanced dividend policy and prudent capital structure contribute positively to the company’s financial performance and sustainability of public services.
Menilai Efisiensi Operasional Perusahaan melalui Net Profit Margin dalam Tinjauan Kritis Berbasis Literatur Riska Ainur Rosyida; Zulfaa Gunawan; Zahra Gunawan; Cynthia Eka Violita
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.v4i1.1775

Abstract

Net Profit Margin (NPM) is a profitability ratio that is widely used to assess a company's operational efficiency because it reflects the company's ability to control costs and convert sales into net profit. This study uses a qualitative descriptive literature review method by synthesizing national and international scientific articles that discuss NPM, profitability ratios, and company operational efficiency. The results of the study show that NPM is consistently used as the main indicator in assessing operational efficiency, but high sales are not always followed by an increase in NPM. In addition, repeated fluctuations in NPM indicate instability in operational efficiency even though the company is profitable. The novelty of this study lies in the identification of a conceptual pattern that positions NPM not only as a measure of static profitability, but also as a diagnostic tool for assessing the sustainability of a company's operational efficiency in the medium and long term. These findings contribute academically by enriching the understanding of the strategic role of NPM in evaluating a company's operational and financial performance.
Eksistensi Keuangan Kantin Sekolah Pasca Kehadiran Program Makan Bergizi Gratis (MBG) Silvia Rahmawati; Faza Ilfa; Rauly Sijabat
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.v4i1.1817

Abstract

The Free Nutritious Meals (MBG) Program is a national policy designed to improve students’ nutritional status and learning capacity. Beyond its social and health objectives, the program also generates economic consequences for school canteens that operate as micro-scale businesses within educational institutions. The implementation of MBG has altered students’ consumption patterns, particularly by reducing reliance on school canteens for main meals. As a result, canteen operators face declining revenues and increased pressure on daily cash flow stability. Using a qualitative descriptive approach, data were obtained through in-depth interviews, non-participant observation, and documentation involving four school canteen managers and two students. The findings indicate a significant decrease in canteen income following the implementation of MBG, primarily due to reduced demand for staple foods. Sales have shifted toward snacks and beverages as complementary consumption. In response, canteen managers adopted adaptive strategies such as reducing inventory, adjusting menus, controlling operational costs, and relying on limited institutional support from schools, including rental fee reductions. The results highlight that school canteens remain economically relevant, although their role has shifted from primary food providers to supplementary service units. Financial sustainability in the post-MBG context depends largely on managerial adaptability, product innovation, and sustained institutional support. These findings contribute to discussions on the unintended economic impacts of public nutrition policies and underscore the importance of integrating micro-business considerations into education-based social programs.

Page 23 of 26 | Total Record : 252

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