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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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The Significance of Reporting and Recognition of CSR Expenses: A Study of PT Alamtri Resources Indonesia Tbk Siti Nura'azizah Tompunu; Ainun Arizah; Indriana Indriana
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/g3azz733

Abstract

Corporate Social Responsibility (CSR) has become an essential component of corporate sustainability, particularly in industries with significant social and environmental impacts. Despite the growing practice of CSR reporting, information regarding the recognition and disclosure of CSR expenditures often remains limited and predominantly narrative in nature. An interpretive qualitative approach was employed to examine the meaning embedded in the disclosure and recognition of CSR expenditures within the reporting practices of PT Alamtri Resources Indonesia Tbk. The study utilized document analysis of annual reports and sustainability reports published during the 2022–2024 period. The analysis focused on the presentation of CSR information, the recognition of CSR expenditures, and the broader significance attached to these practices. The findings indicate that CSR activities are disclosed systematically through annual reports, sustainability reports, and digital communication platforms, covering programs in education, economy, health, socio-cultural development, and environmental sustainability. CSR expenditures are presented not merely as operational costs but as social investments intended to generate long-term benefits for both the company and society. The reporting practices also function as instruments for strengthening stakeholder relationships, maintaining organizational legitimacy, and demonstrating corporate accountability. These findings contribute to the understanding of CSR reporting by highlighting the strategic and symbolic dimensions of CSR expenditure recognition beyond its accounting function, particularly within the context of Indonesia’s mining industry.
The Effect of ESG Performance on Profitability among Companies Listed on the Indonesian Stock Exchange Irma Agusti; Idil Rakhmat Susanto; Safri Haliding
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/j64pf451

Abstract

The growing emphasis on sustainable business practices has increased the importance of Environmental, Social, and Governance (ESG) performance as a strategic factor influencing corporate financial outcomes. However, empirical findings regarding the relationship between ESG performance and profitability remain inconclusive, particularly in emerging markets. This research investigates the effect of ESG performance on profitability among companies included in the IDX ESG Leaders Index during the 2022–2024 period. A quantitative approach was employed using secondary data obtained from annual reports and sustainability reports. The sample consisted of 17 non-financial companies selected through purposive sampling, resulting in 51 firm-year observations. ESG performance was measured based on disclosure indicators aligned with the Global Reporting Initiative (GRI) framework, while profitability was proxied by Return on Assets (ROA). Data were analyzed using descriptive statistics, classical assumption tests, and simple linear regression with SPSS version 25. The findings reveal that ESG performance has a positive and statistically significant effect on profitability, with a regression coefficient of 24.376 and a significance value of 0.006. The coefficient of determination (R²) of 0.144 indicates that ESG performance explains 14.4% of the variation in profitability, while the remaining variation is influenced by other factors outside the model. These results reinforce stakeholder and signaling theories, suggesting that effective ESG implementation contributes to stronger financial performance and long-term corporate sustainability.
Adopsi Aplikasi SI APIK pada UMKM di Kota Makassar: Integrasi Techology Acceptance Model dan Regulasi Pemerintah Fadlia Indasari; Idrawahyuni Indrawahyuni; Rini Sulistiyanti
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: 10.59246/5q8cy560

Abstract

The adoption of digital accounting applications has become an important strategy for improving the quality of financial management among Micro, Small, and Medium Enterprises (MSMEs). Despite the increasing availability of digital technologies, the utilization of accounting applications remains relatively limited due to differences in users’ perceptions of benefits and ease of use. The implementation of the Sistem Aplikasi Pencatatan Informasi Keuangan (SI APIK), developed by Bank Indonesia, provides an opportunity to strengthen financial recording practices among MSMEs. This research examines the influence of Perceived Usefulness and Perceived Ease of Use on Intention to Use and their implications for Actual Use of SI APIK among MSMEs in Makassar City. The study also incorporates Government Regulation as a moderating variable to extend the Technology Acceptance Model (TAM) framework. A quantitative approach was employed using survey data collected from 120 MSME actors who had utilized or participated in SI APIK training programs. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings indicate that Perceived Usefulness and Perceived Ease of Use significantly enhance Intention to Use, while Intention to Use positively influences Actual Use. However, Government Regulation does not significantly moderate the relationship between Intention to Use and Actual Use. These results suggest that the adoption of SI APIK is primarily driven by users’ perceptions of utility and ease rather than external regulatory support. The findings contribute to the development of TAM in the context of digital accounting adoption among MSMEs and provide practical implications for strengthening digital transformation initiatives..
Penerapan Konsep Model Altman Z-Score Modifikasi dalam Menilai Kualitas Laporan Keuangan Perusahaan PT Wijaya Karya (Persero) Tbk (WIKA) Nurul Hilmi; Muhammad Rusydi; Masrullah
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: 10.59246/8a026g85

Abstract

Corporate financial health constitutes a crucial indicator of business sustainability, particularly in construction companies that face liquidity pressures and substantial financing requirements. An assessment of the financial condition of PT Wijaya Karya (Persero) Tbk during the 2022–2024 period was conducted using the Modified Altman Z-Score model to identify its financial health status and the likelihood of financial distress. This research employed a descriptive quantitative approach based on secondary data derived from the company’s annual financial statements. The findings reveal that the company consistently remained within the financial distress category throughout the observation period, as its Z-Score values continuously fell below the critical danger-zone threshold. The financial trajectory exhibited a U-shaped pattern, beginning with a fragile early-warning phase before deteriorating sharply into negative territory due to working capital deficits and substantial operating losses. Signs of improvement emerged in the final year of observation, supported by enhanced liquidity resulting from the successful restructuring of short-term liabilities. Nevertheless, a complete recovery has yet to be achieved because of the expanding retained earnings deficit generated by accumulated historical losses. These findings underscore the importance of fundamental restructuring measures and stronger capital management strategies to ensure the company’s long-term financial sustainability.
Analysis of the Implementation of Good Corporate Governance in Enhancing Company Performance at PT Kawasan Industri Makassar (KIMA) Sarmila Sarmila; Idil Rakhmat Susanto; Mellisyah Mellisyah
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/eca03t43

Abstract

Good Corporate Governance (GCG) has become an essential mechanism for strengthening organizational effectiveness, enhancing stakeholder trust, and supporting sustainable business performance, particularly in industrial estate management companies that operate within complex governance environments. Despite the growing importance of governance practices, empirical studies focusing on industrial estate companies remain limited compared to those conducted in the banking and service sectors. This research explores the implementation of GCG principles at PT Kawasan Industri Makassar (KIMA) and examines their contribution to company performance. A descriptive qualitative approach was employed using primary and secondary data collected through interviews, observations, documentation, and data triangulation. Informants consisted of personnel directly involved in governance implementation, including representatives from the corporate governance division and the Internal Audit Unit. The findings indicate that the principles of transparency, accountability, responsibility, independence, and fairness have been implemented through governance guidelines, internal control systems, and organizational supervision mechanisms. These practices contribute to improved operational effectiveness, stronger internal control, enhanced decision-making quality, and increased stakeholder confidence. However, several challenges remain, including uneven employee understanding of governance principles, limited information transparency, and the need for more intensive governance training and evaluation systems. The findings contribute to the development of corporate governance literature by providing empirical evidence from the industrial estate sector and highlighting practical strategies for strengthening governance effectiveness in similar organizations.
Pengaruh Inovasi Produk, Financial Technology (Fintech), dan Strategi Bisnis terhadap Kinerja UMKM di Kota Makassar Nur Indah Cahyani; Ansyarif Khalid; Ismail Badollahi
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/byahzc24

Abstract

The performance of Micro, Small, and Medium Enterprises (MSMEs) is increasingly influenced by their ability to innovate, adapt to digital financial services, and implement effective business strategies. Despite the growing adoption of digital technology among MSMEs, empirical evidence integrating product innovation, financial technology (fintech), and business strategy within a single analytical framework remains limited, particularly in the context of Makassar City. This research investigates the effects of product innovation, fintech utilization, and business strategy on MSME performance using a quantitative explanatory approach. Data were collected from 100 MSME owners selected from a population of 32,739 registered business units through a structured Likert-scale questionnaire distributed online. The data were analyzed using multiple linear regression with SPSS version 26 after passing validity, reliability, and classical assumption tests. The findings indicate that product innovation, fintech, and business strategy each exert a positive and significant influence on MSME performance. Fintech demonstrates the strongest contribution, followed by business strategy and product innovation. The coefficient of determination shows that the proposed model explains 39.4% of the variation in MSME performance. These findings highlight the importance of integrating continuous product development, digital financial services, and adaptive competitive strategies to strengthen business growth, operational efficiency, and sustainability. The study contributes to the literature by providing empirical evidence from a rapidly developing regional economy and offers practical implications for MSME development policies.
Determinants of Tax Avoidance: The Role of Corporate Social Responsibility and Managerial Ownership in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) During 2020–2024 Fastabiqul Khoiroh; Achmad Wicaksono; Chairil Anwar; Erlyna Tri Rohmiatun
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: 10.59246/2dtzgw70

Abstract

Tax avoidance remains a major issue in Indonesia’s manufacturing sector despite the implementation of tax reform policies through the Harmonization of Tax Regulations Law. Corporate Social Responsibility (CSR) and managerial ownership are frequently associated with corporate decisions related to tax compliance; however, previous studies have reported inconsistent findings regarding their influence on tax avoidance. Using a quantitative associative approach, data were collected from annual and sustainability reports of food and beverage manufacturing companies listed on the Indonesia Stock Exchange during 2020–2024. The sample was selected through purposive sampling, resulting in 210 observations. Data analysis employed descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficient of determination analysis. The findings indicate that CSR has a positive and significant effect on tax avoidance, suggesting that broader CSR disclosure may coexist with corporate tax efficiency strategies. Meanwhile, managerial ownership does not significantly affect tax avoidance. Simultaneously, CSR and managerial ownership also fail to significantly explain variations in tax avoidance behavior. The low explanatory power of the model indicates that tax avoidance practices are influenced by more complex external factors, including fiscal regulation, industry conditions, and corporate tax policies. These findings contribute to the literature on corporate governance and taxation in the post-tax reform era in Indonesia.
Pengaruh Literasi Keuangan Syariah dan Pengelolaan Keuangan terhadap Keberlanjutan Usaha Mikro, Kecil, dan Menengah (UMKM) Risma Wati; Vani Vauliyanti; Yuliyanti
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/yqgs0b40

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting economic growth and employment in Indonesia. Nevertheless, many MSME actors continue to encounter challenges related to limited Islamic financial literacy and inadequate financial management practices, which may affect long-term business sustainability. Strengthening financial knowledge based on Islamic principles and improving financial management capabilities are increasingly important in enhancing business resilience and competitiveness. This research investigates the influence of Islamic financial literacy and financial management on the sustainability of MSMEs in Kramatwatu District, Serang Regency. A quantitative approach was employed using primary data collected through questionnaires distributed to 55 MSME owners selected through purposive sampling. Data were analyzed using descriptive statistics, validity and reliability testing, classical assumption testing, and multiple linear regression with the assistance of EViews software. The findings indicate that Islamic financial literacy has a positive and significant effect on business sustainability. Financial management also demonstrates a positive and significant influence on business sustainability. Simultaneously, both variables contribute significantly to the sustainability of MSMEs, indicating that stronger financial understanding and better financial management practices support the continuity and development of business activities. The novelty of this research lies in integrating Islamic financial literacy and financial management perspectives within the context of MSME sustainability at the local level. These findings provide practical implications for policymakers, financial institutions, and MSME development programs in promoting sustainable business growth based on Islamic financial principles.
Tinjauan Literatur Greenwashing: Peran Board Characteristics dan Political Connection Reva Dhiya Ulhaq; Vicky Vendy
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: 10.59246/3vm2yc89

Abstract

Greenwashing has emerged as a major concern in sustainability reporting due to the growing demand for environmental, social, and governance (ESG) transparency. The increasing prevalence of greenwashing practices has encouraged extensive scholarly attention, particularly regarding the role of corporate governance mechanisms in mitigating such behavior. Despite the growing body of literature, findings concerning the influence of board characteristics and political connections on greenwashing remain fragmented and inconclusive. This literature review synthesizes evidence from 16 Scopus-indexed articles published between 2023 and 2025 to map research developments, identify dominant themes, and highlight existing research gaps. Articles were selected through a structured literature search using keywords related to greenwashing, board characteristics, ESG-washing, and political connections. The review indicates that research is concentrated around three major themes: the influence of board characteristics, the role of political connections, and greenwashing measurement using Natural Language Processing (NLP). Most empirical studies report that board gender diversity and board independence contribute to reducing greenwashing practices by strengthening monitoring and accountability mechanisms. In contrast, the impact of political connections remains inconsistent, with evidence showing both mitigating and exacerbating effects on greenwashing. Furthermore, NLP-based approaches have emerged as promising tools for detecting discrepancies between corporate sustainability disclosures and actual environmental performance. The review reveals limited evidence from developing countries and highlights opportunities for future research involving broader geographical contexts, additional governance variables, and more advanced analytical techniques.
The Role of Self-Control in Reducing FOMO-Driven Impulsive Buying among Students Achmad Basofitrah; Mohammad Zainullah; Muhammad Irsyad Baitussalam
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: 10.59246/6qx7md36

Abstract

The rapid growth of social media and e-commerce has intensified impulsive buying behavior among university students, particularly through psychological pressures associated with Fear of Missing Out (FOMO) and continuous digital exposure. Although previous studies have examined the direct effects of FOMO, social media intensity, and self-control on consumer behavior, limited attention has been given to the buffering role of self-control in weakening these influences within higher education settings. This study investigates the effects of FOMO and social media intensity on impulsive buying behavior and examines the moderating role of self-control among students of Institut Badri Mashduqi (IBAMA). Using an explanatory quantitative approach, data were collected from 180 students through purposive sampling and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results reveal that FOMO and social media intensity positively and significantly influence impulsive buying behavior, whereas self-control has a significant negative effect. Furthermore, self-control significantly moderates the relationships between FOMO, social media intensity, and impulsive buying by reducing the strength of these effects. This study contributes to the digital consumer behavior literature by demonstrating the protective role of self-control as a psychological buffering mechanism and provides practical implications for developing digital literacy and self-regulation programs among university students.

Page 28 of 30 | Total Record : 292

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