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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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Pengaruh Gaya Kepemimpinan Visioner, Lingkungan Kerja dan Stress Kerja terhadap Kinerja Pegawai pada Kantor Sekretariat DPRD Kota Pangkajene dan Kepulauan Riska Amalia; Muhammad Idris
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.v4i2.1822

Abstract

Employee performance in public sector organizations is closely related to leadership quality, work environment, and the level of work stress experienced by employees. This research examines the relationship between visionary leadership, work environment, and work stress on employee performance at the Secretariat Office of the DPRD of Pangkajene and Kepulauan City. A quantitative approach was applied using survey data collected from 39 employees as research respondents. Data were analyzed using multiple linear regression with the assistance of SPSS to identify both partial and simultaneous effects among the variables studied. The findings indicate that visionary leadership has a positive and significant effect on employee performance, showing the importance of leaders in providing clear direction, motivation, and inspiration in achieving organizational goals. The work environment also demonstrates a positive and significant influence, reflecting that adequate facilities, effective communication, and supportive working conditions contribute to improved employee performance. In contrast, work stress shows a negative effect on employee performance, indicating that excessive workload and role pressure can reduce productivity and effectiveness at work. Simultaneously, visionary leadership, work environment, and work stress significantly influence employee performance. These results emphasize the need for public organizations to strengthen visionary leadership practices, create a conducive work environment, and manage work stress effectively to enhance employee performance and organizational effectiveness.
Implementasi Suku Bunga Pinjaman terhadap Produk Gadai Kredit Cepat Aman (KCA) PT Pegadaian Cabang Daya Kota Makassar Indriyani Al-qadri Maharani S. Ibrahim; Aryanti Inayah; Nur Syamsuriana
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.v4i2.1823

Abstract

The implementation of loan interest rates plays a crucial role in the Fast Secure Credit (Kredit Cepat Aman/KCA) pawn product offered by PT Pegadaian Daya Branch, Makassar City. A qualitative approach was employed using observation, in-depth interviews, and documentation to examine how interest rates are applied and how they affect customers and company revenue. Research informants consisted of internal Pegadaian staff directly involved in credit assessment and loan disbursement processes. The findings indicate that interest rates for KCA products are determined based on policies issued by the head office, taking into account the appraised value of collateral and loan classification. As a result, KCA offers relatively lower interest rates compared to other pawn products. Transparent interest calculations, a loan period of up to 120 days, and fast and simple procedures have increased public interest in utilizing this product. Furthermore, the implementation of loan interest rates in KCA has contributed positively to the growth of PT Pegadaian Daya Branch’s revenue over recent years. These findings highlight that competitive interest rate policies combined with efficient credit management can enhance customer trust while supporting the company’s financial performance.
Analisis Pengungkapan GRI 300 Dalam Laporan Keberlanjutan Perusahaan Industri di BEI Tahun 2023 Irfani Kemala Fitri; Maya Anggraini; Intan Septi Aulia
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.v4i2.1852

Abstract

This study critically evaluates the quality of environmental disclosure based on GRI 300 standards among industrial sector companies listed on the Indonesia Stock Exchange in 2023. Amidst rising greenwashing concerns in capital markets, this research employs content analysis with a dichotomous scoring approach to sustainability reports. The findings reveal a significant disclosure disparity: while emission (GRI 305) and waste (GRI 306) indicators dominate, biodiversity (GRI 304) and supplier environmental assessment (GRI 308) remain largely neglected. The novelty of this research lies in its uncovering of post-pandemic selective reporting patterns within the industrial sector, demonstrating that corporate transparency remains compliance-driven rather than reflecting substantive accountability. This study contributes to the literature by expanding the application of Legitimacy Theory, suggesting that environmental disclosure serves as a strategic tool to mitigate regulatory pressure. Practically, these findings urge the Financial Services Authority (OJK) to enhance sustainability report auditing standards to mitigate information asymmetry risks for investors.
The Effect of Work Motivation and Discipline on Employee Performance at Mitra Husada Teluknaga Hospital Tangerang Muhammad Rizky Khamansyah
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.v4i2.1868

Abstract

Employee performance plays a strategic role in maintaining service quality and organizational sustainability, particularly in the hospital sector where high professionalism and discipline are essential. Work motivation and work discipline are widely recognized as key factors influencing employee behavior and performance outcomes. A quantitative survey approach was applied involving 40 service department employees at Mitra Husada Hospital, Teluknaga, Tangerang. Data were collected through structured questionnaires that had passed validity and reliability testing, followed by analysis using multiple linear regression with SPSS. The findings indicate that both work motivation and work discipline have a positive and significant effect on employee performance, both partially and simultaneously. The coefficient of determination of 65.9% suggests that these variables provide a strong explanation of variations in employee performance, while the remaining percentage is influenced by other factors beyond the research model. These results highlight the importance of strengthening human resource management practices that emphasize motivational enhancement and consistent enforcement of work discipline. From a practical perspective, the implementation of balanced policies combining reward systems, supervision, and clear work regulations is expected to improve employee performance and support sustainable organizational development within healthcare institutions.
Peran Manajemen Sumber Daya Manusia dalam Pentahelix: Systematic Literature Review Sari Fitri
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.v4i2.1910

Abstract

The increasing complexity of contemporary development challenges requires a shift in human resource management toward collaborative models based on the pentahelix ecosystem, integrating government, academia, industry, media, and society. Previous studies have widely explored pentahelix applications across sectors; however, a clear conceptualization of the specific roles of each actor in human resource management remains limited. Using a Systematic Literature Review approach following the PRISMA framework, relevant publications indexed in Scopus and Sinta 2 from 2021–2025 were systematically identified and filtered, resulting in 16 core articles for in-depth analysis. The synthesis reveals that each pentahelix actor performs distinct yet interdependent roles in capacity development, knowledge transfer, and collaborative learning processes. Competency development operates through formal institutional mechanisms, experiential collaboration, and informal network-based interactions, while knowledge transfer occurs through codification, personalization, and socialization pathways. The effectiveness of collaboration is shaped by the interaction of contextual, structural, and relational factors within the ecosystem. The resulting conceptual framework highlights how integrated multi-stakeholder engagement accelerates sustainable capability development and provides a clearer theoretical foundation for designing collaborative human resource strategies. These findings offer both theoretical enrichment and practical guidance for policymakers and practitioners in strengthening ecosystem-based human resource development.
Pengaruh Kualitas Produk dan Harga Pupuk Subsidi terhadap Minat Beli Konsumen Kelompok Tani Desa Ipar Bondar Kecamatan Panyabungan Kabupaten Mandailing Natal Juni Soleha Btr; Muhlisah Lubis; Sari Fitri
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.v4i2.1911

Abstract

This research is motivated by the important role of subsidized fertilizer in increasing agricultural productivity and supporting national food security. However, in Ipar Bondar Village, Panyabungan District, Mandailing Natal Regency, problems related to fertilizer availability, farmers' perceptions of product quality, and price fluctuations still exist that affect consumer purchasing interest in farmer groups. In this context, product quality and price are the main factors that can influence farmers' decisions in purchasing subsidized fertilizer. Therefore, this study was conducted to analyze the extent of the influence of product quality and price on consumer purchasing interest in farmer groups in the area. Based on this, this study aims to determine the extent of the influence of product quality and price on purchasing interest in subsidized fertilizer in farmer groups in Ipar Bondar Village. This study uses a quantitative approach with a descriptive research type. The population of this study was all members of farmer groups using subsidized fertilizer in Ipar Bondar Village, with a sample size of 113 respondents. The sampling technique used was random sampling. Data collection was carried out through a questionnaire compiled using a Likert scale. The data was then analyzed using validity and reliability tests, multiple linear regression, t-tests, F-tests, and coefficient of determination (R²) using SPSS 25. The results showed that, partially, product quality had a positive and significant effect on purchase intention for subsidized fertilizer. This means that the better the perceived quality of the fertilizer, the higher the farmer's purchase intention. Similarly, price also had a positive and significant effect on purchase intention. Simultaneously, both variables significantly influenced purchase intention, with a determination value of 0.806%. This means that product quality and price together significantly influence farmers' purchase intention for subsidized fertilizer. The results of the study concluded that product quality and price play a significant role in increasing purchase intention for subsidized fertilizer.
Implementasi Kebijakan Kompensasi Internasional dan Dampaknya terhadap Kepuasan Kerja Ekspatriat Deci Aulia Kristina Mangunsong; Chessa salwa Hamidah; Zahrilla Ramadhini; Robert Tua Barasa
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.v4i2.1913

Abstract

The increasing deployment of expatriates in multinational corporations highlights the strategic role of international compensation in shaping job satisfaction and assignment success. Despite extensive discussions, prior studies often present fragmented findings and limited synthesis regarding how compensation components influence expatriate experiences across diverse contexts. Using a qualitative literature review approach, this paper systematically analyzes selected scholarly sources published within the last decade, complemented by seminal theories in international human resource management. The analysis focuses on key compensation elements, including base salary, cost-of-living allowances, housing benefits, healthcare coverage, and non-financial support such as cross-cultural training and family assistance. The findings indicate that a well-structured and context-sensitive compensation package significantly contributes to expatriate job satisfaction, particularly when aligned with host-country conditions and individual expectations. However, evidence also reveals that compensation alone is insufficient to ensure satisfaction, as organizational support, work environment, and work–life balance play mediating roles. Additionally, internal equity issues between expatriates and local employees may generate unintended organizational challenges. The study contributes by offering an integrative perspective that connects financial and non-financial compensation dimensions within a broader organizational context. Practical implications emphasize the need for multinational firms to design adaptive, fair, and comprehensive compensation policies to enhance expatriate satisfaction and overall assignment effectiveness.
Efektivitas Sanksi Pidana dalam Meningkatkan Kepatuhan Wajib Pajak: Analisis dalam Perspektif Ekonomi Perpajakan Santi Suryani; Muhamad Reza Atqia; Sandra Leoni Prakasa Yakub; Fitri Ajeng Sari; Novia Laela
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.v4i2.1914

Abstract

This study aims to analyze the effectiveness of criminal sanctions in improving taxpayer compliance in Indonesia from a tax economics perspective, and to identify factors influencing this effectiveness. This research uses a normative juridical approach supported by limited empirical analysis through an examination of legislation, legal theory, and secondary data related to tax compliance and enforcement. The findings indicate that criminal sanctions function as a repressive and preventive instrument in the tax system; however, their effectiveness remains suboptimal. This condition is caused by the low probability of tax audits, the complexity of law enforcement, and the dominance of an administrative approach that places criminal sanctions as a last resort. Furthermore, taxpayer compliance is influenced not only by the threat of sanctions but also by moral considerations, the level of trust in the government, and the perception of the fairness of the tax system. Theoretically, the effectiveness of criminal sanctions is determined by the interaction between law enforcement strength, administrative capacity, and taxpayer trust. Therefore, a more comprehensive policy approach is needed through the integration of criminal and non-criminal instruments to sustainably improve taxpayer compliance.
Intercultural Negotiation as a Strategic Mechanism in Balancing Global Standardization and Local Adaptation: A Case Study of Tokyo Disneyland Ardella Febri Dwi Syaharani; Bela Maulana; Yulita Diva; Dian Prihardini Wibawa
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.v4i2.1916

Abstract

The expansion of multinational corporations into culturally diverse markets requires strategic mechanisms capable of balancing global standardization with local adaptation. Intercultural negotiation has increasingly been recognized not only as a communicative process but also as an organizational strategy shaping collaborative structures and operational practices. This article examines the management of Tokyo Disneyland as a unique case of cross-cultural partnership between The Walt Disney Company and Oriental Land Company, where global brand control coexists with local operational autonomy. Using a qualitative case study approach based on secondary data from corporate reports, official documents, and academic literature, the analysis identifies patterns of negotiation embedded in role division, policy formulation, and service delivery. The findings indicate that negotiation outcomes are reflected in selective cultural adaptations, including localized services, products, and communication practices, while maintaining core brand identity. These results highlight that effective intercultural negotiation operates at both structural and operational levels, enabling long-term collaboration and high organizational performance. The article contributes to international management literature by positioning intercultural negotiation as a strategic framework integrating global consistency and local responsiveness in multinational contexts.
Studi Literatur tentang Pengelolaan Konflik Nilai dalam Budaya Organisasi Global serta Dampaknya terhadap Keharmonisan Kerja di Perusahaan Multinasional Shadina Ningrum; Trie Yunike; One Olivia Kusumawati; Dian Prihardini Wibawa
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.v4i2.1918

Abstract

Value conflict in multinational corporations has emerged as a critical issue alongside the intensification of cross-cultural interactions that are not fully matched by managerial readiness to address differences in values. Existing studies tend to examine organizational culture, conflict, and work harmony separately, resulting in a fragmented understanding and the absence of an integrated analytical framework. Employing a qualitative approach through a literature review of relevant scholarly sources, this article synthesizes the dynamics of value conflict, the role of organizational culture, and its management strategies in a global context. The findings indicate that value conflict arises not only from intercultural miscommunication and ethnocentrism but also from structural tensions between global value standardization and local value adaptation. These conflicts significantly affect work harmony by reducing trust, team cohesion, and collaborative effectiveness. Nevertheless, value conflict also holds constructive potential when managed through inclusive leadership, the development of cultural and emotional intelligence, and adaptive human resource policies. The primary contribution of this study lies in integrating micro, meso, and macro perspectives to provide a more comprehensive conceptual framework for understanding and managing value conflict in multinational organizations.

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