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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 292 Documents
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Menjamin Kehalalan Produk Unggas: Analisis Sertifikasi Halal pada RPU King Broiler Mojokerto Muhammad Ghufron; Aslikha Aslikha; Sukamto Sukamto
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/75vgq685

Abstract

Halal certification in poultry slaughterhouses has become an important instrument in ensuring product quality, consumer protection, and compliance with halal regulations in Indonesia. The implementation of halal certification at King Broiler Poultry Slaughterhouse (RPU) Mojokerto reflects not only administrative compliance but also the integration of halal principles into operational management. Using a qualitative case study approach, data were collected through semi-structured interviews, direct observation, and documentation involving managers, halal slaughterers, and production workers. The analysis employed the Halal Product Assurance System (SJPH) framework, covering commitment and responsibility, materials, halal production process, products, and monitoring and evaluation. The findings indicate that the slaughtering process constitutes the most critical point in maintaining halal integrity, particularly regarding the condition of live chickens, slaughtering procedures, tool hygiene, and post-slaughter handling. Challenges remain in documentation management, workers’ understanding of halal standards, and the consistency of internal supervision. Strengthening efforts have been carried out through employee training, improved documentation systems, facility hygiene maintenance, and periodic evaluation. Consistent implementation of SJPH contributes to enhancing halal compliance, product quality, operational management, and consumer trust in poultry products.
The Impact of Internship Experience and Soft Skills on Work Readiness: The Mediating Role of Self-Efficacy Among Management Students at Padang State University Yudha Ahmad Ramdhani; Mia Ayu Gusti
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 3 (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/gj1sc251

Abstract

Work readiness has become an important issue in higher education due to the increasing gap between academic competencies and labor market expectations. Practical experience, interpersonal competence, and psychological readiness are considered essential factors in preparing graduates to enter professional environments successfully. Internship experience enables students to gain direct exposure to workplace situations and apply theoretical knowledge in practical contexts, while soft skills strengthen communication, teamwork, adaptability, and problem-solving abilities. In addition, self-efficacy plays a critical role in shaping students’ confidence in dealing with work-related challenges. Using a quantitative explanatory approach, data were collected from 160 final-year students and fresh graduates of the Management Program at Padang State University who had participated in internship programs. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS software. The findings indicate that internship experience and soft skills positively and significantly affect both self-efficacy and work readiness. Self-efficacy also demonstrates a significant positive influence on work readiness and partially mediates the relationships between internship experience, soft skills, and work readiness. These findings emphasize the importance of integrating experiential learning, soft skills development, and psychological empowerment into higher education strategies to improve graduate employability and career preparedness.
Analisis Pengaruh Religiusitas dan Literasi Keuangan Syariah terhadap Minat Masyarakat Pekanbaru menjadi Nasabah Bank Syariah Indonesia (BSI) Lamby Mahdalena Mirawati; Delima Afriyanti
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 3 (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/fgfr2v41

Abstract

The development of Islamic banking in Indonesia is currently experiencing rapid growth, in line with increasing public awareness of the importance of financial systems that comply with Sharia principles. One of the Islamic banking institutions that continues to develop is Bank Syariah Indonesia (BSI) in Pekanbaru City. However, in reality, there are still some members of the public who are not fully interested in becoming customers of Islamic banks, which is influenced by the level of religiosity and understanding of Islamic financial literacy. The purpose of this study is to determine the effect of religiosity and Islamic financial literacy on public interest in becoming customers of Bank Syariah Indonesia in Pekanbaru City. This study employs a quantitative approach using purposive sampling technique. The data used in this study are primary data with a total sample of 400 respondents. Data collection was conducted through the distribution of questionnaires. Data processing was carried out using SPSS software, with analysis techniques including descriptive analysis, validity test, reliability test, multiple linear regression analysis, and hypothesis testing (t-test, F-test, and coefficient of determination). The results of the study indicate that religiosity and Islamic financial literacy partially have a positive and significant effect on public interest, and simultaneously also have a positive and significant effect on public interest in becoming customers of Bank Syariah Indonesia in Pekanbaru City.
Pengaruh Promosi Media Sosial dan Kesadaran Halal terhadap Keputusan Pembelian Produk Makanan Kekinian pada Generasi Z di Kota Pekanbaru Yusnidar Via Arnanda; Ahda Segati
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 3 (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/gk50kr69

Abstract

The development of digital technology and social media has had a significant influence on consumer behavior in purchasing products, especially trendy food products. Social media has become an effective promotional tool because it is able to reach consumers widely and provide product information quickly. However, consumers’ purchasing decisions are not only influenced by promotions through social media, but also by other factors such as halal awareness.This study aims to determine the effect of social media promotion and halal awareness on purchasing decisions. The research method used is a quantitative method with data collection techniques through distributing questionnaires to 100 respondents who have purchased trendy food products through social media. The data obtained were then analyzed using multiple linear regression analysis with several testing stages, namely validity test, reliability test, classical assumption test, t-test, and F-test.The results of the study indicate that social media promotion has a positive and significant effect on purchasing decisions, while halal awareness does not have a significant effect on purchasing decisions. Simultaneously, social media promotion and halal awareness influence purchasing decisions with a coefficient of determination value of 0.235, which shows that 23.5% of purchasing decisions can be explained by these two variables. Based on these findings, it can be concluded that social media promotion is the main factor influencing consumers’ purchasing decisions.
Analisis Emas sebagai Instrumen Investasi yang Halal dan Stabil Salwa Nabihah; Harmon Amir
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 3 (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/mq5wpd80

Abstract

  This study aims to analyze gold as a halal and stable investment instrument from the perspective of Islamic economics. Gold possesses unique characteristics as a real asset that is able to preserve wealth, particularly during periods of global economic uncertainty. However, as gold is classified as a ribawi commodity, its investment transactions must comply with Islamic legal principles, including the prohibition of riba, the obligation of taqabudh, and the clarity of ownership. This research employs a qualitative method using a library research approach by analyzing academic journals, books, DSN–MUI fatwas, and other relevant literature. The findings indicate that gold investment is considered halal provided that it is free from riba fadhl and riba nasi’ah, involves taqabudh either physically or constructively, ensures real ownership of gold, and applies transparent contracts without elements of gharar and maysir. Furthermore, the analysis of gold prices in Indonesia during the 2021–2025 period shows a long-term upward trend with relatively controlled fluctuations, reinforcing gold’s role as a safe haven, hedging asset, and store of value. The integration of price stability with the principles of Islamic jurisprudence demonstrates that gold represents a safe, stable, and sharia-compliant investment instrument that aligns with the objectives of maqāṣid al-sharī‘ah, particularly in safeguarding wealth (hifz al-māl). Therefore, gold can be considered an ideal investment option for Indonesian Muslims when managed in substantive compliance with sharia principles.
Pengaruh Literasi dan Inklusi Keuangan terhadap Kinerja UMKM Kuliner di Kota Yogyakarta Yulita Un; Diana Airawaty
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 3 (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/ggx4se31

Abstract

Culinary MSMEs (MSMEs) make a significant contribution to the regional economy, but they still face various obstacles in financial management and access to formal financial services. These conditions can affect the performance and sustainability of MSME businesses. This study aims to analyze the influence of financial literacy and financial inclusion on the performance of culinary MSMEs in Yogyakarta City in the context of the development of digital financial services and increasingly competitive business competition. The study used a quantitative approach with a survey method of 90 culinary MSMEs selected using a random sampling technique. Data were obtained through questionnaires and analyzed using multiple linear regression with the help of SPSS version 25. The results showed that financial literacy and financial inclusion have a positive and significant effect on the performance of culinary MSMEs, with a significance value of 0.000 < 0.05 for each. These findings indicate that financial management skills and easy access to formal financial services can improve the performance, sustainability, and competitiveness of culinary MSMEs in Yogyakarta City.
Evaluasi Strategis KWT Barokah dengan Pendekatan SWOT dan IFE-EFE di Kampung Cassava Novi Syahara; Hananissa Carisa Aqila; Dinda Mutiara Hrp; Aditya Nur Zikrillah; Muhamad Gusti Pramadya
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/ny8wkz65

Abstract

The Barokah Women Farmers Group (KWT) in Kampoeng Cassava plays an important role in increasing the added value of cassava through processed food products while supporting community economic empowerment. However, business development still faces various internal weaknesses and external challenges that may hinder competitiveness and business sustainability. This study aims to formulate a business development strategy for KWT Barokah by identifying internal and external factors affecting business performance. The research employed a quantitative descriptive method using SWOT analysis supported by the Internal Factor Evaluation (IFE) and External Factor Evaluation (EFE) matrices. The results showed an IFE score of 3.07 and an EFE score of 2.93, indicating that KWT Barokah has strong internal conditions and is capable of responding effectively to external opportunities. The Strength–Weakness (S–W) coordinate value of 1.31 and Opportunity–Threat (O–T) value of 1.01 positioned the business in Quadrant I, indicating that the appropriate strategy is the Strength–Opportunity (SO) strategy. The recommended strategies include increasing production capacity, developing product innovation, optimizing digital marketing, and strengthening organizational management and member participation to support business sustainability and improve competitiveness
Pengaruh Sistem Informasi Akuntansi Manajemen  dan Desentralisasi terhadap Kinerja Manajerial  pada PT. Bank Rakyat Indonesia Cabang Kabupaten Bantaeng Khusnul Khatima Asrul; Ismail Badollahi; Wa Ode Rayyani
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Article in Press
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/sv1ecp16

Abstract

Managerial performance has become a critical factor in maintaining organizational competitiveness within the increasingly dynamic banking industry. The effectiveness of managerial decision-making is closely associated with the availability of relevant management accounting information and the delegation of authority within the organization. Despite extensive discussions regarding the role of Management Accounting Information Systems (MAIS) and decentralization, empirical findings remain inconsistent, particularly in the context of regional banking institutions. A quantitative approach with a causal associative design was employed at PT. Bank Rakyat Indonesia Branch of Bantaeng. The study involved 36 permanent employees selected through a saturated sampling technique. Data were collected using questionnaires, observations, and documentation, and subsequently analyzed using multiple linear regression. The findings indicate that Management Accounting Information Systems have a positive and significant effect on managerial performance. Decentralization also demonstrates a positive and significant contribution to managerial performance. Furthermore, both variables simultaneously exert a significant influence on managerial performance, indicating that the availability of timely, integrated, and relevant information, supported by appropriate delegation of authority, enhances managerial effectiveness. The model explains 53.8% of the variation in managerial performance, while the remaining variation is attributable to other organizational factors. These findings reinforce the contingency perspective, emphasizing the importance of aligning information systems and organizational structure to improve managerial outcomes in the banking sector.
Perbedaan Penerapan Whistleblowing System pada Perusahaan Perbankan di Indonesia Dian Sasmita; Ainun Arizah; Nurhidayah Nurhidayah
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Article in Press
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/q7fxr611

Abstract

Whistleblowing System (WBS) has become an important instrument in strengthening transparency, accountability, and fraud prevention within the banking sector. Variations in implementation quality among state-owned banks indicate that the effectiveness of WBS is influenced not only by the existence of reporting mechanisms but also by governance practices that support their operation. A qualitative approach with a comparative descriptive design was employed to examine the implementation of WBS in four Indonesian state-owned commercial banks: Bank Mandiri, BRI, BNI, and BTN. Secondary data were collected from annual reports, sustainability reports, corporate governance reports, and relevant regulatory documents published during 2022–2024. Data were analyzed using content analysis focusing on reporting channels, whistleblower protection, implementation independence, transparency, and follow-up mechanisms. Findings reveal that all banks have incorporated WBS as part of Good Corporate Governance practices; however, notable differences remain in implementation quality. BNI and BTN demonstrate stronger independence through third-party involvement, while Bank Mandiri shows the highest consistency in report resolution. BRI provides broader reporting access but faces challenges in maintaining reporting consistency. Effective WBS implementation is closely associated with organizational commitment, protection mechanisms, transparency of case handling, and stakeholder trust. These findings highlight that strengthening governance quality is essential for maximizing the contribution of WBS to fraud detection, organizational accountability, and sustainable corporate governance in the Indonesian banking industry.
The Role of Digital Transformation in the Implementation of Management Accounting Systems at PT Kawasan Industri Makassar (KIMA) Juanda Astuti; Chairul Ihsan Burhanuddin; Muttiarni Muttiarni
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Article in Press
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/hhhb1098

Abstract

Digital transformation has become a strategic necessity for organizations seeking to improve information quality, operational efficiency, and managerial decision-making. In industrial estate management companies, the complexity of operational activities requires an integrated information system capable of providing accurate and timely data. Despite the widespread adoption of Enterprise Resource Planning (ERP) systems, empirical evidence regarding their role in supporting management accounting systems within industrial estate organizations remains limited. This research explores the implementation of an SAP-based ERP system as part of digital transformation at PT Kawasan Industri Makassar (KIMA) and examines its contribution to management accounting practices and managerial decision-making. A qualitative descriptive approach was employed through interviews, observations, and documentation involving key personnel directly engaged in system utilization. The analysis reveals that ERP implementation has enhanced the quality of management accounting information by improving data integration, reporting structure, information accuracy, and transaction traceability. The system supports key management accounting functions, including costing, budgeting, and performance measurement, while facilitating more structured monitoring and evaluation processes. From the perspective of technology acceptance, users recognize the usefulness of the system in managing organizational data, although challenges related to adaptation and data-entry consistency remain evident. These findings highlight the practical contribution of ERP-driven digital transformation in strengthening management accounting systems while emphasizing the importance of human resource readiness and continuous system optimization to maximize organizational benefits.

Page 27 of 30 | Total Record : 292

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