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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 Kedisiplinan dan Motivasi Kerja Terhadap Kinerja Karyawan Pada Departemen Facility Care (K2) PT. Angkasa Pura Support Delia Sri Wahyuni; Ujang Suherman; Thomas Nadeak
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.v4i2.1919

Abstract

Employee performance in airport service support environments faces distinctive challenges due to high discipline requirements and intensive operational pressures, while empirical studies focusing specifically on discipline and motivation within airport support services remain limited. A quantitative approach was employed using a saturated sampling technique involving 60 employees from the Facility Care (K2) Department of PT Angkasa Pura Support. Data were collected through Likert-scale questionnaires and analyzed using multiple linear regression with classical assumption testing. The findings indicate that work discipline has a positive and significant effect on employee performance, while work motivation also contributes significantly. Simultaneously, both variables moderately explain variations in employee performance, highlighting the importance of combining internal motivational factors with adherence to structured work systems in airport service contexts. These results reinforce human resource management theories and provide contextual contributions to high-risk service sectors. Practical implications emphasize the need to strengthen discipline systems through effective supervision and to enhance motivation through reward mechanisms and organizational support in order to achieve sustainable performance improvement.
Pengaruh Disiplin Kerja dan Motivasi terhadap Peningkatan Kinerja Pegawai UPTD Puskesmas Kayu Laut Panyabungan Selatan Nur Laili; Sari Fitri; Mufti Fahrizal
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.v4i2.1922

Abstract

Employee performance in primary healthcare services is closely related to internal factors such as work discipline and motivation. In the context of the Kayu Laut Community Health Center (UPTD) in South Panyabungan, indications of fluctuating attendance and suboptimal work outcomes highlight the importance of examining these variables. A quantitative associative approach was applied using total sampling of 84 employees, with data collected through a Likert-scale questionnaire measuring work discipline, motivation, and performance. The data were analyzed using multiple linear regression supported by t-tests, F-tests, and coefficient of determination (R²). The findings indicate that work discipline has a positive and significant effect on employee performance, as does work motivation. Simultaneously, both variables contribute significantly to performance improvement, explaining 63.2% of the variance, while the remaining proportion is influenced by other factors beyond the model. These results confirm that discipline and motivation function as complementary determinants in enhancing employee effectiveness within healthcare services. The study contributes to the limited empirical evidence on human resource performance in primary healthcare settings and underscores the importance of organizational strategies that strengthen discipline and foster motivation to achieve optimal service quality.
Factors Influencing the Adoption of Wondr by BNI Among Generations Y and Z: A Case Study in Surabaya Puspa Maya Sari; Rachmad Ari Fattah
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.v4i2.1923

Abstract

This study aims to analyze the factors influencing the adoption of the Wondr by BNI app among Generation Y and Generation Z in the city of Surabaya. This study employs a quantitative approach with an explanatory design. Data were collected via a questionnaire distributed to respondents in the Generation Y and Generation Z categories, using purposive sampling. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results indicate that ease of use, utility, trust, financial benefits, and social influence significantly affect app adoption. Among these variables, the factors of usefulness and ease of use are the most dominant determinants, indicating that younger generations tend to prioritize functionality in technology use. Additionally, differences in characteristics were found between Generation Y and Generation Z, where Generation Z is more influenced by ease of use and social factors, while Generation Y places greater emphasis on usefulness and trust. This study provides a theoretical contribution to the development of technology adoption research in the context of banking super apps, as well as practical implications for the development of more effective digital banking service strategies.
Fashion Halal di Era Digital: Analisis Pengaruh Harga, Desain, dan Merek terhadap Keputusan Belanja Online Floralissa Rahmawati; Miftakhul Khasanah
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.v4i2.1928

Abstract

This research aims to investigate the influence of digital influencers, halal lifestyle, halal brand image, fashion design, and price on online purchasing decisions for Muslim fashion products. The study's population consists of Indonesian Muslim women who have shopped online for Muslim fashion products at least once. The sample was selected using a purposive sampling method. This quantitative research utilizes primary data collected through online questionnaires distributed via Google Forms. Data was gathered using a Likert scale and analyzed using SPSS version 25. The results of multiple linear regression tests indicate that (1) digital influencers have a significant positive effect on online purchasing decisions for Muslim fashion products, (2) halal lifestyle has a significant positive effect on online purchasing decisions for Muslim fashion products, (3) halal brand image has a non-significant positive effect on online purchasing decisions for Muslim fashion products, (4) fashion design has a significant positive effect on online purchasing decisions for Muslim fashion products, and (5) price has a significant positive effect on online purchasing decisions for Muslim fashion products. Keywords: Digital influencer, halal lifestyle, halal brand image, fashion design, price, Online Purchase Decisions Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh digital influencer, gaya hidup halal, citra merek halal, desain busana, dan harga terhadap keputusan pembelian online produk busana muslim. Populasi yang digunakan dalam penelitian ini adalah wanita Muslimah yang merupakan Warga Negara Indonesia (WNI), berdomisili di Indonesia, dan pernah berbelanja online produk busana muslim minimal satu kali pembelian. Teknik pengambilan sampel yang digunakan pada penelitian ini yaitu metode purposive sampling. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang didapat melalui penyebaran kuesioner secara online berupa google form. Data dikumpulkan menggunakan model skala likert dengan teknik analisis  data berupa SPSS versi 25. Hasil penelitian dengan uji regresi linier berganda menunjukkan bahwa: (1) digital influencer berpengaruh positif signifikan terhadap keputusan pembelian online produk busana muslim, (2) gaya hidup halal berpengaruh positif signifikan terhadap keputusan pembelian online produk busana muslim, (3) citra merek halal berpengaruh positif tidak signifikan terhadap keputusan pembelian online produk busana muslim, (4) desain busana berpengaruh positif signifikan terhadap keputusan pembelian online produk busana muslim, dan (5) harga berpengaruh positif signifikan terhadap keputusan pembelian online produk busana muslim. Kata Kunci: digital influencer, gaya hidup halal, citra merek halal, desain busana, harga, pembelian online
Pola Adopsi Teknologi Secara Parsial pada Pelaku UMKM di Kota Tuban dalam Kegiatan Pemasaran Nur Hidayatul Istiqomah; Agus Hermawan; Wening Patmi Rahayu
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.v4i2.1931

Abstract

The digitalization of MSMEs has become a central agenda in national economic development; however, realities on the ground reveal a significant gap between policy expectations and the actual practices of business actors. This study aims to understand patterns of technology use, explore MSME actors’ perceptions of technology, and identify factors that hinder optimal technology adoption. Using a qualitative approach with a case study method involving two MSME actors in Tuban City, data were collected through in-depth interviews, direct observation, and documentation. The findings reveal three main points: first, technology is used situationally only when orders come in via WhatsApp rather than as part of a planned business strategy; second, MSME actors perceive technology as complex and not particularly important for the sustainability of their businesses; third, low levels of digital literacy reinforce the tendency to maintain conventional business practices. This study introduces the concept of partial technology adoption as a novel conceptual contribution, describing a condition in which business actors do not entirely reject technology, yet do not strategically integrate it into their business operations. The implications of this research are relevant for policymakers designing MSME digitalization programs and for practitioners involved in business development assistance
Analisis Hukum Ekonomi Syariah terhadap Praktik Fake Order (FO), Fake Buyer (FB), dan Fake Review (FR) dalam Perdagangan Online Keuis Hera Susanti; Camelia Sofwan Al-Rasyid; Ahmadi; Taufik Hidayat; Sisi Ade Linda; Muhamad Izazi Nurjaman
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.v4i2.1932

Abstract

The rapid growth of digital commerce has intensified manipulative practices such as Fake Order (FO), Fake Buyer (FB), and Fake Review (FR), which are used to artificially inflate product reputation and influence market algorithms. These practices generate asymmetric information that misleads consumers and undermines fair competition. Using a qualitative normative approach based on literature review, relevant regulations, and contemporary fiqh perspectives, the analysis identifies FO, FB, and FR as interconnected forms of digital manipulation. From the perspective of Sharia Economic Law, these practices contain elements of tadlis (fraud), bai’ al-najasy (false bidding), and gharar (uncertainty), all of which are strictly prohibited as they distort consent (antaradin) in transactions. The findings highlight that consumer decisions are often shaped by manipulated digital information, leading to defective contractual consent and potential injustice. By framing these practices as a unified ecosystem of digital fraud, the discussion emphasizes the need for adaptive regulatory measures and stronger ethical enforcement within digital marketplaces. Strengthening platform governance, improving verification systems, and promoting awareness of ethical business conduct grounded in maqasid al-shariah are essential to ensure transparency, protect consumers, and maintain integrity in online trade
Literature Review: Peran Strategi Akuisisi terhadap Pertumbuhan dan Keunggulan Kompetitif Perusahaan Multinasional Studi Kasus pada PT Bank Maybank Sarmawati; Ravi Nursetiadi; Muhammad Riski; 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.v4i2.1936

Abstract

Acquisition strategy is one of the main approaches used by multinational companies to accelerate growth and strengthen their competitive position in the global market. This study aims to systematically examine the role of acquisition strategy in driving corporate growth and creating sustainable competitive advantage. The method used is a literature review by analyzing various relevant scientific sources in the recent period that discuss acquisitions, international expansion, and global business strategy. The results of the study indicate that acquisitions can provide rapid access to strategic resources, such as technology, new markets, and organizational capabilities, which are difficult to obtain through organic growth. In addition, this strategy has been proven to improve operational efficiency, expand market share, and strengthen the company's bargaining position in global competition. However, the success of an acquisition is greatly influenced by post-acquisition integrity factors, organizational cultural fit, and managerial ability to manage change. Thus, an acquisition strategy functions not only as an expansion tool, but also as a strategic mechanism to create added value and long-term competitive advantage for multinational companies. Therefore, multinational companies need to carefully design and manage their acquisition strategies to maximize benefits and minimize potential risks.
Public Sector Accounting Fraud: What Do We Know, What is Missing, and Where to Go Next? A Systematic Review Sri Widodo; Wiyasto Dwi Handono; Hari Purnama
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.v4i2.1947

Abstract

This study presents a systematic literature review of public sector accounting fraud to identify the geographical distribution of publications, the most influential journals, trending research topics, and future research agendas. The review followed the PRISMA 2020 methodology, initially identifying 742 records from databases, which were screened based on publication years (2021–2025) and subject area relevance, resulting in 54 studies included in the final analysis. The findings reveal that Asia, particularly Indonesia (37 articles), dominates global publication volume, with developing countries collectively contributing 58% of total output, surpassing developed countries (32%). The most influential journals in the last five years include COGENT BUSINESS AND MANAGEMENT and the JOURNAL OF FORENSIC ACCOUNTING RESEARCH. Trending topics include fraud detection, fraud prevention, forensic accounting, whistleblowing, and integrating the fraud triangle with internal control and audit quality. Future research agendas should focus on strengthening the link between whistleblowing and forensic accounting, incorporating organizational studies into fraud prevention models, and developing cross-country comparative studies. This study acknowledges limitations in database coverage, citation-based impact metrics, and geographical bias stemming from Indonesia dominance.
Pengaruh Pengungkapan Key Audit Matters dan Audit Tenure Terhadap Audit Report Lag dengan Corporate Reputation sebagai Variabel Moderasi Putri Adelia Syaharani; Ridha Azka Raga
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.v4i2.1950

Abstract

This study aims to examine the effect of key audit matters (KAM) disclosure and audit tenure on audit report lag, with corporate reputation as a moderating variable, in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2022–2024. The sample was selected using a purposive sampling technique, resulting in 78 companies with a total of 234 observations. Data were analyzed using multiple linear regression and moderated regression analysis. The results show that KAM disclosure has no significant effect on audit report lag, audit tenure has a negative and significant effect on audit report lag, and corporate reputation is not proven to moderate the influence of both on audit report lag.
Exploring the Evolution and Future Directions of ESG Reporting Research in Accounting: A Bibliometric Analysis Muchamad Rizky Fauzi; Irna Maya Sari
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.v4i2.1953

Abstract

Environmental, Social, and Governance (ESG) reporting has become a strategic tool in modern accounting, driven by regulatory pressure and stakeholder demands for greater corporate transparency, yet the literature remains inconsistent on its relationship with financial performance, creating a need for comprehensive field mapping. This study employs a Systematic Literature Review using Scopus data from 2016 to 2025, combining the PRISMA protocol with VOSviewer bibliometric analysis to examine the intellectual structure of ESG accounting research. Analysis of 101 open-access articles confirms strong post-2020 growth, with financial performance, sustainability reporting, and corporate social responsibility as the field’s dominant conceptual anchors, spanning disciplines from accounting and economics to computer science, reflecting the growing role of AI and blockchain in ESG data validation. The field has evolved from descriptive governance studies toward rigorous empirical assessments of ESG performance and SDG alignment, underpinned by stakeholder, legitimacy, and institutional theories. Key gaps remain in areas such as greenwashing detection, SME reporting, and ownership structure. The findings map the current state of ESG knowledge in accounting, expose theoretical and empirical gaps, and offer directions for future research that integrates sustainability with financial reporting to enhance the credibility and strategic value of ESG disclosure for regulators and practitioners.

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