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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 327 Documents
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Transformasi Digital Keuangan Islam dalam Mendorong Inklusi Keuangan dan Penguatan Ekonomi Syariah Nur Umamah; Andriani Samsuri
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/rj3ds715

Abstract

Advances in digital technology have transformed the way people access, use, and manage financial services. In the context of the Islamic economy, financial digitization presents a significant opportunity to expand the reach of Sharia-compliant financial services, enhance financial literacy and inclusion, and strengthen the halal economic ecosystem. This article aims to analyze the development of digital Islamic finance as a current trend, particularly in digital Sharia banking services, Sharia fintech, the digitization of SME financial record-keeping, digital cash waqf, and financial product innovations based on Sharia maqashid. The method used is descriptive qualitative research with a literature review approach through the examination of various relevant scientific journals and books. The results of the discussion indicate that digital Islamic finance plays a crucial role in enhancing public access to Sharia financial services, particularly for the younger generation, SME operators, the agricultural sector, and communities not yet reached by formal financial services. However, the development of digital Islamic finance also faces challenges, such as low Sharia financial literacy, digital security risks, compliance with Sharia principles, and the need for adaptive regulations. Therefore, synergy between Sharia financial institutions, regulators, academics, industry players, and the public is essential to ensure that digital transformation proceeds in accordance with Islamic values and provides widespread benefits.
Investasi dalam Perspektif Islam: Analisis Prinsip, Instrumen, dan Tantangan Kontemporer Bela Bela; Ichsan Iqbal
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: 10.59246/5s2mr450

Abstract

Investment from an Islamic perspective represents an economic activity that extends beyond financial gain by incorporating spiritual values, ethical considerations, and social responsibilities grounded in Sharia principles. The rapid growth of the Islamic financial industry has increased public interest in various investment instruments that comply with Islamic law. A qualitative approach based on library research was employed through the examination of relevant primary and secondary sources, including the Qur’an, Hadith, fatwas issued by the National Sharia Council of the Indonesian Ulema Council, academic books, scientific journals, and reports from related institutions. The analysis utilized content analysis and thematic analysis techniques to identify the fundamental principles of Islamic investment, the development of available investment instruments, and the contemporary challenges associated with their implementation. The findings indicate that Islamic investment is founded on the principles of justice, public welfare, transparency, and the prohibition of riba (usury), gharar (excessive uncertainty), and maysir (gambling or speculation). Various Islamic investment instruments, including Sharia-compliant stocks, sukuk, Islamic mutual funds, and Islamic deposits, have experienced significant growth in Indonesia. Nevertheless, low levels of Islamic financial literacy, limited product innovation, governance issues, and the rapid advancement of financial technology continue to pose substantial challenges. Strengthening regulatory frameworks, enhancing public education, and promoting sustainable product innovation are essential for supporting the development of an inclusive and sustainable Islamic investment ecosystem.
Pengaruh Kondisi Sosial Ekonomi Orang Tua dan Motivasi Belajar terhadap Prestasi Akademik Mahasiswa Pendidikan Administrasi Perkantoran Universitas Negeri Medan Desvita Saragih; Alfi Nura
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/qrbkwy71

Abstract

 Academic achievement is an important indicator of student success in higher education and is influenced by various internal and external factors. Among the factors frequently associated with academic performance are parents’ socioeconomic status and learning motivation. Differences in family socioeconomic backgrounds may affect students’ access to educational resources and learning support, while learning motivation contributes to persistence, engagement, and achievement during the learning process. Despite extensive discussions in previous studies, empirical evidence focusing on students of the Office Administration Education Study Program at State University of Medan remains limited. Therefore, an examination of these variables is necessary to provide contextual evidence regarding their contribution to academic achievement. A quantitative ex-post facto approach was employed involving 69 students from the 2023 cohort selected through total sampling. Data were collected using Likert-scale questionnaires and analyzed using validity and reliability tests, multiple linear regression, t-tests, F-tests, and coefficient of determination analysis with IBM SPSS Statistics 25. The findings indicate that parents’ socioeconomic status and learning motivation have positive and significant effects on academic achievement, both partially and simultaneously. Learning motivation demonstrates a stronger contribution than socioeconomic status. The coefficient of determination shows that both variables explain 48.6% of the variance in academic achievement, while the remaining proportion is influenced by other factors beyond the scope of this research. These findings highlight the importance of strengthening learning motivation while ensuring adequate educational support from the family environment to enhance students’ academic outcomes.
Evaluasi Implementasi Prinsip Islamic Corporate Governance Pada BMT NU Wilayah Situbondo Bella Nur Maulida; Romzatul Widad
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/hz2hy130

Abstract

Islamic Corporate Governance (ICG) plays a crucial role in ensuring that Islamic microfinance institutions operate in accordance with Sharia principles while maintaining members’ trust and confidence. The implementation of ICG at BMT NU Situbondo Region was examined based on five core principles: transparency, accountability, responsibility, independence, and fairness. This study employed a descriptive qualitative approach, with data collected through in-depth interviews, observations, and documentation across six sub-branch offices (KCP), namely Mlandingan, Besuki, Bungatan, Suboh, Jatibanteng, and Mangaran. The findings indicate that ICG has generally been implemented effectively, as reflected in the application of standard operating procedures (SOPs), clear task allocation, regular reporting mechanisms, equitable profit-sharing practices, and social programs through the distribution of zakat, infaq, and sadaqah. Sharia values, including shiddiq (truthfulness), amanah (trustworthiness), fathanah (competence), and tabligh (transparency in communication), have also been embedded in operational activities, thereby strengthening members’ trust and loyalty. Nevertheless, several challenges remain, including limited public access to information, insufficient understanding of Sharia concepts among members, varying levels of human resource competence, unstable economic conditions of members, and difficulties in adapting to information technology. The novelty of this study lies in its comprehensive analysis of ICG implementation based on the five core principles across six BMT branches within a single operational region, an area that has received limited attention in previous studies. These findings contribute to the growing body of literature on the governance of Islamic microfinance institutions and provide practical recommendations for enhancing transparency, member education, and human resource development to achieve more effective and sustainable Sharia governance.
Analisis Komparatif Ekonomi Islam, Kapitalisme, dan Sosialisme dalam Merespons Disrupsi Kecerdasan Buatan: Perspektif Maqashid As-Syariah Yaskur Yaskur; Ichsan Iqbal
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: 10.59246/32sdq705

Abstract

The disruption of Artificial Intelligence (AI) exacerbates the structural weaknesses of capitalism (extreme inequality) and socialism (inefficiency and incentive crisis). This study comparatively analyzes the responses of capitalism, socialism, and Islamic economics to AI disruption, employing Maqasid al-Shariah as an evaluative framework. Using a qualitative, literature-based approach, data were drawn from primary sources (Smith, Marx, Chapra, Auda) and reputable journal articles, and analyzed through content analysis and the comparative method of Miles, Huberman, and Saldana. The five pillars of Maqasid are operationalized through Auda’s systems approach, which is multidimensional, holistic, and purpose-oriented. The findings reveal that capitalism fosters market efficiency yet generates digital monopolies and surveillance capitalism; socialism offers precision centralized planning but risks digital authoritarianism; whereas Islamic economics positions AI as an instrument of trusteeship (khalifah) to realize human development and distributive justice by optimizing digital ZISWAF (zakat, infaq, sadaqah, and waqf). The novelty of this study lies in deploying Maqasid as a dynamic, systemic analytical tool rather than a merely normative doctrine. In conclusion, Islamic economics transcends the market-versus-state dichotomy by integrating technological innovation and spiritual welfare (maslahah). A limitation of the study is its theoretical-conceptual nature, which calls for further empirical research.
Determinants of Firm Value Through Dividend Policy, Leverage, Profitability, and Financial Risk in the Perspective of Strategic Financial Management Wetri Efita; Hendra Kasman; Beno Jange; David Humala Sitorus
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/kape8z31

Abstract

Firm value remains one of the most important indicators used by investors to assess corporate performance and long-term sustainability. This study investigates the influence of dividend policy, leverage, profitability, and financial risk on firm value from the perspective of strategic financial management. The research adopts a quantitative explanatory approach using secondary data obtained from annual reports of manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A total of 100 observations were selected through purposive sampling. Data analysis was conducted using Statistical Package for the Social Sciences (SPSS) version 27, including validity tests, reliability tests, classical assumption tests, multiple linear regression, coefficient of determination, t-tests, and F-tests. The findings reveal that dividend policy has a positive and significant effect on firm value, indicating that consistent dividend payments enhance investor confidence. Leverage demonstrates a significant negative effect, suggesting that excessive debt utilization increases financial vulnerability and lowers market valuation. Profitability exerts the strongest positive influence on firm value, reflecting the importance of earnings generation in attracting investment. Financial risk negatively affects firm value due to increased uncertainty and perceived investment risk. Simultaneously, all independent variables significantly explain variations in firm value. The study concludes that strategic financial management should emphasize balanced dividend distribution, prudent debt management, sustainable profitability improvement, and effective risk control to maximize firm value. A limitation of this research lies in its focus on manufacturing companies and a limited observation period, which may restrict generalizability to other industries and economic environments.
Pengaruh Pertumbuhan Penjualan, Efisiensi Operasional, dan Ukuran Perusahaan terhadap Pertumbuhan Laba: Studi Pada Perusahaan Teknologi di BEI Ardian Koswantoro; Isyfa Fuhrotun Nadhifah
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: 10.59246/83dmcs13

Abstract

Profit growth is an important indicator for evaluating corporate financial performance, particularly in the technology sector, which has experienced significant business dynamics following the pandemic and the emergence of the tech winter phenomenon. Fluctuations in the earnings of technology companies listed on the Indonesia Stock Exchange (IDX) indicate that increased sales do not necessarily translate into higher profitability, highlighting the need to examine factors influencing profit growth. This research investigates the effects of sales growth, operational efficiency, and firm size on profit growth among technology companies listed on the IDX during the 2022–2024 period. A quantitative approach was employed using secondary data derived from corporate financial statements. Samples were selected through a purposive sampling technique, resulting in 14 companies with a total of 42 observations. Data were analyzed using multiple linear regression. The findings reveal that sales growth and operational efficiency do not have a significant effect on profit growth. In contrast, firm size has a positive and significant influence on profit growth. These results suggest that technology firms with larger asset bases possess greater capacity to maintain financial stability and generate earnings growth than firms relying primarily on increased sales or operational cost efficiency. The study contributes to the literature on profit growth determinants in the Indonesian technology sector and provides practical implications for managers and investors in formulating strategic decisions.
Pengaruh Profitabilitas, Leverage, dan Kebijakan Dividen terhadap Kualitas Laba: Studi Empiris pada Perusahaan Consumer Non-Cyclicals Periode 2021-2024 Muhammad Rafito Kirana Putra; Gideon Setyo Budiwitjaksono
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/qw3pgq60

Abstract

Earnings presented in financial statements must possess high quality as a reliable basis for economic decision-making; however, high market demands often trigger conflicts of interest and opportunistic behaviors aimed at artificially managing financial records. In response, this current paper analyzes how profitability, leverage, and dividend payout policies affect on the quality of earnings among consumer non-cyclical firms registered on the Indonesian Stock Exchange between 2021 and 2024. Employing a quantitative approach with purposive sampling, panel data regression analysis was conducted on 47 sample companies, totaling 188 observations. The findings reveal that the quality of earnings is not significantly influenced by profitability, leverage, or dividend policy. These findings suggest that profit margins, debt proportions, and routine dividend distributions cannot be used as primary benchmarks representing the purity of operational earnings. Consequently, this emphasizes the importance for investors to broaden their investment evaluations by reviewing actual cash flows and corporate governance effectiveness to avoid information bias.
Teori Permintaan dalam Perspektif Ekonomi Islam: Prinsip, Faktor, dan Komparasi dengan Ekonomi Konvensional Qurrotul Uyun; Ichsan Iqbal
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/wx630k10

Abstract

Demand theory occupies a central position in economic analysis because it explains consumer behavior in allocating limited resources. Within Islamic economics, demand is not solely determined by price and purchasing power but is also guided by moral, ethical, and sharia principles that shape consumption decisions. Despite the growing discussion of Islamic demand theory, previous studies have generally examined its principles, determinants, or comparisons with conventional economics separately, leaving limited integrative analyses that combine these dimensions into a comprehensive framework. Employing a qualitative library research approach, this article synthesizes classical Islamic economic literature, contemporary scholarly works, and relevant scientific publications through descriptive and comparative content analysis. The analysis demonstrates that Islamic demand theory differs fundamentally from conventional demand theory in its normative foundation, consumption objectives, and decision-making framework. Consumer demand is restricted by halal and haram principles, directed toward achieving maslahah and falah, and structured according to the hierarchy of maqashid al-shariah. Although both perspectives recognize price, income, substitute goods, and consumer preferences as determinants of demand, Islamic economics incorporates additional moral, spiritual, and social responsibility dimensions that influence consumption behavior. These findings provide a more comprehensive conceptual framework for understanding Islamic demand theory while strengthening the theoretical discourse of Islamic microeconomics and offering practical implications for consumer education, halal industry development, and Islamic economic policymaking.
Reconstruction of Islamic Banking Financing Dispute Settlement in Indonesia: A Paradigm Shift from Adversarial to Consensus Upi Sopiah Ahmad; Muhammad Sya'ban Siregar; Mhd.Syahnan; Akmaluddin Syahputra; Mhd Yadi Harahap
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: 10.59246/47p6j327

Abstract

The settlement of Islamic banking financing disputes in Indonesia is still dominated by the adversarial litigation paradigm, which is oriented towards formal legal certainty and a win-lose solution pattern. This condition indicates that the Islamic economic dispute resolution mechanism still tends to adopt the adjudicative model of modern civil law, thus not fully aligned with the relational character of muamalah transactions that are based on partnership, justice, and the sustainability of economic relations between the parties. This study aims to analyze the weaknesses of the adversarial paradigm in the settlement of Islamic banking financing disputes and reconstruct a consensus-based dispute resolution model through the maqāṣid al-syarī'ah approach. This study is a normative legal study with a statutory, conceptual, and philosophical approach. Legal materials are analyzed normatively and qualitatively using the Maqāṣid-Based Dispute Governance (MBDG) framework. The results show that the dominance of formal litigation causes dispute resolution to be more oriented towards legal proof and fulfillment of contractual obligations rather than restoring economic relations between the parties. This article offers a hybrid dispute resolution model based on the maqāṣid al-syarī'ah (the principles of Islamic law) that integrates negotiation, sulh-based mediation, sharia arbitration, and litigation in stages, placing litigation as the ultimum remedium. The novelty of this article lies in the formulation of MBDG as a conceptual framework that reorients sharia economic dispute resolution from a dispute resolution pattern to dispute governance based on the benefit, substantive justice, and sustainability of the economic relations of the parties

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