cover
Contact Name
Mohammad Fikri
Contact Email
jurnalmuqaddimah0@gmail.com
Phone
+6285190060450
Journal Mail Official
lp2m@stisnq.ac.id
Editorial Address
Jl. Imam Sukarto no 60, Baletbaru, Sukowono, Jember, Jawa Timur, 68194, Indonesia
Location
Kab. jember,
Jawa timur
INDONESIA
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
ISSN : 29629047     EISSN : 2963010X     DOI : 10.59246
Core Subject : Economy,
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.
Articles 292 Documents
Relevansi Maqāṣid Al-Syarī’ah dalam Strategi Manajemen Bisnis Syariah Kontemporer Septian Fiktor Riyantoro; Sugiharti Sugiharti
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: 10.59246/9d5h3153

Abstract

Studies on maqāṣid al-sharī‘ah in Islamic business have been widely conducted; however, most of them focus primarily on the normative aspects of Islamic law or its implementation within Islamic financial products and institutions. Research that specifically examines the relationship between maqāṣid al-sharī‘ah and the objectives and strategies of contemporary Islamic business management remains relatively limited, particularly in explaining how maqāṣid al-sharī‘ah can serve as a strategic framework that integrates economic objectives, ethical values, and business sustainability. This study aims to analyze the relevance of maqāṣid al-sharī‘ah to the objectives and strategies of contemporary Islamic business management. The study employs a library research method with a qualitative-descriptive approach by reviewing various academic sources, including scholarly journal articles, books, and relevant documents on maqāṣid al-sharī‘ah and Islamic business management. Data were analyzed using content analysis and conceptual synthesis to identify the interconnections between the dimensions of maqāṣid al-sharī‘ah and modern business management practices. The findings indicate that maqāṣid al-sharī‘ah possesses strong relevance as both a normative and strategic foundation for formulating organizational objectives, designing business strategies, strengthening corporate governance, developing human resources, and creating value for stakeholders. The integration of maqāṣid al-sharī‘ah into business management strategies contributes to enhancing the orientation toward maṣlaḥah (public welfare), fostering ethics-based competitive advantages, and ensuring long-term business sustainability. The novelty of this study lies in the development of a conceptual framework that positions maqāṣid al-sharī‘ah not merely as an instrument of sharia compliance, but also as a strategic paradigm for contemporary Islamic business management. This study enriches the literature on Islamic business management by offering an integrative perspective that bridges Islamic values with the practical demands of modern business management.
Pengaruh Lingkungan Kerja Non-Fisik dan Konflik Peran terhadap Turnover intention Pengurus Pondok Pesantren Muhammad Irsyad Al Asna; Agus Frianto
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: 10.59246/2y0k2180

Abstract

Turnover intention among administrators of Islamic boarding schools has become an important issue in human resource management, particularly within institutions that emphasize service, spirituality, and organizational commitment. Previous studies have reported inconsistent findings regarding the influence of the non-physical work environment on Turnover intention, while empirical evidence from pesantren settings remains limited. In the context of Pondok Pesantren Madrasatul Quran Tebuireng, administrators frequently experience multiple role demands as students, educators, and organizational managers, creating potential role conflict that may affect their intention to leave the organization. Using an associative quantitative approach, data were collected from all 65 administrators through a saturated sampling technique and analyzed using multiple linear regression. The findings indicate that the non-physical work environment has a significant negative effect on Turnover intention, whereas role conflict has a significant positive effect. Simultaneously, both variables significantly influence Turnover intention. The results reveal that supportive interpersonal relationships, effective communication, and a conducive psychosocial environment contribute to reducing the intention to leave, while competing responsibilities and overlapping demands increase withdrawal tendencies. The study contributes to the literature by demonstrating that the relationship between work environment, role conflict, and Turnover intention in pesantren organizations is shaped by distinctive spiritual values and a culture of khidmah, which may restrain administrators from translating Turnover intention into actual resignation decisions.
 Omnichannel Marketing dan Daya Saing Bank Perekonomian Rakyat Syariah (BPRS) Pendekatan Integrated Marketing Strategy di Era Digital Rahmat Ramadan; Muhamad Zen; Fatmawati Fatmawati
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/t09x3z26

Abstract

Bank Perekonomian Rakyat Syariah (BPRS) faces intensifying competitive pressures in the era of digital transformation, competing with Islamic commercial banks, fintech companies, and digital financial platforms. This article examines how an omnichannel marketing strategy within an Integrated Marketing Strategy (IMS) framework can strengthen BPRS competitiveness while accelerating the economic growth of Muslims in Indonesia. The study uses a Systematic Literature Review (SLR) method based on the PRISMA protocol for 25 selected articles from 87 identified through Google Scholar, Scopus, and the accredited SINTA portal ranked 1–3, with a publication period of 2022–2025. Selection was based on thematic relevance, methodological quality, and full-text accessibility. The study results show that the synergistic integration of physical, digital, and community channels can increase service reach, customer loyalty, and market penetration in the Muslim segment. The novelty of this research lies in the construction of a three-layer omnichannel model that is contextual-sharia and has not been formulated in previous literature, with maqashid sharia as the normative evaluative standard that distinguishes this approach from conventional IMS models. OJK regulations through the 2024–2027 RP2B Roadmap and the 2023 P2SK Law have created momentum for the digital transformation of BPRS, which requires a response with an integrated, technology-based marketing strategy.
Pengaruh Kinerja Keuangan, Leverage, dan Earning Volatility terhadap Volatilitas Harga Saham: Studi pada Perusahaan Sektor Teknologi di Bursa Efek Indonesia Kayyana Ihsan Al Fatya; Sri Trisnaningsih
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: 10.59246/0vsday37

Abstract

Stock price volatility in the technology sector has become an important concern for investors due to the sector’s high uncertainty, rapid business transformation, and sensitivity to economic changes. Understanding the financial factors that influence stock price fluctuations is therefore essential for improving investment decision-making and risk assessment. This research investigates the influence of financial performance, leverage, and earning volatility on the stock price volatility of technology companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative causal approach was employed using secondary data obtained from annual financial statements and stock market data. The sample consisted of 23 technology companies selected through purposive sampling, resulting in 69 observations. Multiple linear regression analysis was applied after fulfilling the classical assumption tests. The findings indicate that financial performance, proxied by Return on Assets (ROA), has a negative but insignificant relationship with stock price volatility, while leverage, measured by Debt to Equity Ratio (DER), shows a positive but insignificant effect. In contrast, earning volatility demonstrates a positive and statistically significant influence on stock price volatility. Simultaneously, the three independent variables significantly affect stock price volatility, although the explanatory power of the model remains relatively limited. These findings provide additional empirical evidence regarding signaling theory in the context of emerging capital markets and highlight earning volatility as a key consideration for investors when evaluating technology-sector stocks characterized by high uncertainty and dynamic business environments.
Pengaruh Aksesibilitas Lokasi Toserba Sukodadi terhadap Frekuensi Kunjungan dan Kepuasan Pelanggan Abdullah Zawawi; Muzlifatul Jannah; Ridha Moh Ebifikka
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/d10zp784

Abstract

Location accessibility is widely recognized as an important factor influencing consumer behavior in the retail sector, particularly in traditional retail businesses that face increasing competition from modern retail formats. In the context of Toserba Sukodadi, accessibility is assumed to shape customer perceptions and subsequently influence shopping behavior. Employing a mixed-methods approach with a sequential explanatory design, quantitative data were collected from 80 customers through structured questionnaires and complemented by qualitative data obtained from in-depth interviews with selected informants. Quantitative data were analyzed using regression and path analysis, while qualitative data were examined through thematic analysis to enrich the interpretation of statistical findings. The findings reveal that location accessibility contributes positively to customer satisfaction, with road conditions and travel distance perceived as the strongest supporting factors. Customer satisfaction was also found to positively influence visit frequency and serves as a full mediating variable in the relationship between location accessibility and visit frequency. This indicates that accessibility does not directly encourage repeat visits; rather, it strengthens customer satisfaction, which subsequently increases the likelihood of revisiting the store. Qualitative findings further highlight limited parking space and store visibility as the primary issues requiring managerial attention. These results emphasize the importance of integrating physical accessibility improvements with customer-oriented service strategies to sustain customer loyalty and increase visit frequency in traditional retail businesses.
Efektivitas Micro Teaching dan Pengenalan Lapangan Persekolahan dalam Membangun Kompetensi Profesional: Analisis Kesiapan Mengajar Mahasiswa Calon Guru Administrasi Perkantoran Juliana Juliana; Alfi Nura
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/myzk8n62

Abstract

Teacher readiness is a crucial aspect in preparing prospective educators who are capable of responding to the demands of contemporary education. However, preliminary observations among Office Administration Education students at Universitas Negeri Medan indicated that a considerable proportion of students had not yet demonstrated adequate readiness to enter the teaching profession. Learning experiences obtained through the Micro Teaching course and the Introduction to School Field (PLP) program are considered important factors in strengthening pedagogical competence and professional preparedness. Using a quantitative ex-post facto approach, data were collected from 63 students of the 2022 cohort through a total sampling technique and analyzed using multiple linear regression. The findings revealed that both Micro Teaching and PLP contributed positively and significantly to teacher readiness, both partially and simultaneously. Micro Teaching showed a stronger contribution than PLP in influencing students’ readiness to become teachers. The coefficient of determination value of 86.6% indicates that the two variables jointly explain most of the variation in teacher readiness, while the remaining proportion is influenced by other factors beyond the scope of this research. These findings reinforce the importance of integrating teaching practice and field-based learning experiences in teacher education programs to enhance professional preparedness and support the development of competent future educators.
Analisis Pengaruh FDR dan BOPO terhadap Kinerja Keuangan (ROA dan ROE) pada Bank Syariah Indonesia Fathmah Hanum; Mugiyati Mugiyati; Muhammad Ahsan; Saiful Bakhri
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/s3dqnp35

Abstract

The establishment of Bank Syariah Indonesia (BSI) through the merger of three state-owned Islamic banks marked a significant transformation in Indonesia’s Islamic banking industry, creating new challenges and opportunities related to profitability, financing expansion, and operational efficiency. Financial performance during the post-merger period can be evaluated through profitability indicators, particularly Return on Assets (ROA) and Return on Equity (ROE), which reflect management effectiveness in utilizing assets and shareholders’ equity. Quarterly financial statement data from 2021–2025 were analyzed using descriptive statistics, Pearson correlation, and multiple linear regression to examine the relationship between Financing to Deposit Ratio (FDR), Operational Efficiency Ratio (BOPO), and financial performance. The findings indicate that FDR is positively associated with profitability, suggesting that increased financing distribution contributes to improved financial returns. Conversely, BOPO demonstrates a strong negative relationship with both ROA and ROE, indicating that operational efficiency plays a decisive role in enhancing profitability. The regression results confirm that FDR and BOPO jointly explain a substantial proportion of variations in financial performance, with BOPO emerging as the more dominant determinant. These findings highlight that the success of BSI’s post-merger transformation is driven not only by financing growth but also by the ability to maintain operational efficiency. The study contributes empirical evidence on the financial dynamics of Indonesia’s largest Islamic bank during the post-pandemic recovery and institutional consolidation period.
Pengaruh Motivasi Diri terhadap Peningkatan Kompetensi Kinerja Karyawan Alifia Donna Soraya
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/czrzff27

Abstract

Self-motivation has been widely recognized as an important internal factor that encourages employees to continuously develop their competencies and improve workplace performance. Increasing organizational demands and competitive work environments require employees not only to possess adequate competencies but also to demonstrate a strong willingness to learn and adapt. This research employed a literature review approach by analyzing 20 scientific articles consisting of 10 international journals indexed by Scopus and 10 national journals indexed by Sinta. Data were examined through thematic analysis to identify patterns, relationships, and dominant findings regarding the role of self-motivation in competency development. The findings indicate that self-motivation contributes positively to the enhancement of employee competencies, particularly in improving technical skills, self-efficacy, creativity, professionalism, and work commitment. Several studies also reveal that the influence of self-motivation on performance becomes stronger when supported by adequate training, fair compensation systems, and conducive work environments. Although some studies report that motivation does not directly affect performance, competency development consistently emerges as a significant factor associated with employee effectiveness. These findings emphasize the importance of organizational strategies that strengthen employees’ self-motivation through career development opportunities, recognition systems, and continuous learning programs. Such efforts can support sustainable competency improvement and contribute to organizational performance enhancement.
Pengaruh Tata Kelola Perusahaan dan Manajemen Laba terhadap Nilai Emiten melalui Profitabilitas Perusahaan Miranda Nuraini; Honesty Sinurat; Afriosa Syawitri
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: 10.59246/2w5pz902

Abstract

Firm value reflects investors’ assessment of a company’s performance and future prospects, making it an important indicator in the capital market. In the food and beverage sector, firm value is influenced by various internal factors, including the implementation of Good Corporate Governance (GCG), earnings management practices, and profitability. Previous studies examining the relationships among these variables have produced inconsistent findings, creating a need for further investigation. This research examines the influence of Good Corporate Governance and earnings management on firm value through profitability as an intervening variable in food and beverage companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study employed a quantitative approach using secondary data obtained from annual financial reports. A purposive sampling technique was applied, resulting in 30 companies with 150 observations. Data were analyzed using multiple linear regression and path analysis. The findings indicate that Good Corporate Governance and earnings management do not significantly affect profitability. Good Corporate Governance has a significant effect on firm value, while earnings management does not significantly influence firm value. Profitability demonstrates a positive and significant effect on firm value. Furthermore, profitability is unable to mediate the relationship between Good Corporate Governance and firm value but is able to mediate the relationship between earnings management and firm value. These findings highlight the importance of profitability as a determinant of firm value and provide implications for investors in evaluating corporate performance.
Analysis of Mobile JKN Service Quality on BPJS User Satisfaction at Arjasa Public Health Center Jember Sahrudi Hidayat; Indria Yuli Susanti; Yusita Titi Hapsari
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/hhasaa50

Abstract

This study investigates the empirical impact of Mobile JKN service quality on BPJS participant satisfaction at the Arjasa Public Health Center, Jember Regency, a inquiry prompted by persistent impediments in digital health delivery notably systemic errors, constrained responsiveness, and disparities in public digital literacy. Employing a quantitative approach with an explanatory research design, data were gathered through structured questionnaires from 100 purposively sampled respondents. Methodologically, the dataset was evaluated via multiple linear regression using SPSS version 25, operationalizing the five core SERVQUAL dimensions: tangibles, reliability, responsiveness, assurance, and empathy. The empirical findings reveal that Mobile JKN service quality exerts a positive and statistically significant influence on user satisfaction, both partially and simultaneously. Notably, the reliability dimension emerged as the most dominant determinant of satisfaction, highlighting the critical role of application stability. These insights underscore the imperative for healthcare administrators to optimize system architecture, digital infrastructure stability, data privacy protocols, and institutional responsiveness. Consequently, future scholarly inquiries are encouraged to integrate external frameworks, such as digital literacy levels and technology acceptance models, to provide a more holistic evaluation of the m-Health ecosystem.