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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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Strategi Pengembangan Usaha Mikro, Kecil, dan Menengah (UMKM) Berbasis Komoditas Getah Karet di Kabupaten Mandailing Natal Muhammad Ardiansyah; Andy Hakim
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/ta3wkn21

Abstract

Micro, Small, and Medium Enterprises (MSMEs) constitute the backbone of the Indonesian economy; however, MSMEs based on the rubber (Hevea brasiliensis) commodity in Mandailing Natal Regency remain largely confined to selling unprocessed raw latex with low added value. This study aims to formulate development strategies for rubber-based MSMEs in Mandailing Natal. A qualitative descriptive approach was employed; data were collected through observation, in-depth interviews, and documentation, and were analyzed using the SWOT framework combined with the IFAS-EFAS matrix. The findings reveal that the principal strengths lie in the abundant availability of raw latex and rubber's status as a leading regional commodity, whereas the main weaknesses are low productivity, minimal downstream processing, limited capital, and weak managerial capacity. External opportunities include the national downstream-industry agenda, the recovery of rubber prices, and government financing support, while the threats stem from global price volatility, the EUDR regulation, and land conversion to oil palm. The recommended strategies emphasize strengthening farmer processing-and-marketing units (UPPB), product diversification and downstream processing, capital and digital-marketing facilitation, and rubber-tree rejuvenation, so as to raise the added value and competitiveness of rubber-based MSMEs.
Pemetaan Kajian Smart Village dalam Mendukung Pembangunan Berkelanjutan: Analisis Bibliometrik pada Tiongkok, India, dan Indonesia Musbichatul Chair; Aluisius Hery Pratono
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/pqf8v133

Abstract

Research on smart villages has grown substantially alongside the global sustainable development agenda, yet the intellectual structure, thematic evolution, and country-specific research orientations remain insufficiently synthesized. A bibliometric approach was employed to examine the development of smart village literature related to sustainable development using publications retrieved from the Crossref database through Publish or Perish. Following data screening and cleaning procedures, the dataset was analyzed with VOSviewer using keyword co-occurrence analysis to identify relationships among keywords and thematic research clusters. The analysis revealed three dominant clusters representing technology-driven transformation, governance and institutional development, and community-based socioeconomic empowerment. Publications associated with China primarily emphasize digital transformation, artificial intelligence, the Internet of Things, and technological infrastructure. Indonesian studies predominantly focus on governance, institutional capacity, Village SDGs implementation, and participatory rural development, whereas research related to India highlights community empowerment, digital literacy, social inclusion, and improvements in rural livelihoods. These findings demonstrate that smart village development follows diverse pathways shaped by institutional settings, development priorities, and local socioeconomic characteristics rather than a universal model. The study contributes by proposing an integrated conceptual framework that combines technological innovation, governance capacity, and community participation as complementary dimensions supporting sustainable rural development. The findings also provide valuable references for future research and evidence-based policymaking to strengthen sustainable smart village initiatives across different national contexts.
Pengaruh Kinerja Keuangan terhadap Kepemilikan Asing dengan Moderasi Ukuran Perusahaan pada Perusahaan Non-Keuangan di Bursa Efek Indonesia Suhartin Mohamad Syarif; Gabriel Tanusi
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/c7ad1d89

Abstract

Foreign ownership represents an important indicator of international investors' confidence in a company's prospects and financial performance. Inconsistent findings in previous studies regarding the determinants of foreign ownership highlight the need for a more comprehensive analysis by incorporating firm characteristics as a moderating variable. A quantitative approach was employed using panel data from non-financial companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample consisted of 30 companies selected through purposive sampling. Panel data regression with the Fixed Effect Model (FEM) was applied to examine the effects of profitability, liquidity, and leverage on foreign ownership while evaluating the moderating role of firm size. The empirical results reveal that profitability has a negative and significant effect on foreign ownership, whereas liquidity and leverage have positive and significant effects. Simultaneously, all independent variables significantly influence foreign ownership. The moderation analysis demonstrates that firm size strengthens the relationship between profitability and foreign ownership but weakens the effects of liquidity and leverage. These findings contribute to the literature on foreign ownership determinants by providing empirical evidence that both financial performance and firm characteristics shape foreign investors' investment decisions. The results also offer practical insights for corporate managers in improving investment attractiveness through effective financial performance management while considering the strategic role of firm size.
The Influence of the Self-Assessment System on Accountability and Tax Transparency of Swiftlet Nests in Gorontalo Regency Maya Apriyani Maalumu; Felmi D. Lantowa; Fitria Melynsyah Yusuf
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/fxvqgg82

Abstract

The implementation of the Self-Assessment System has become an essential strategy for improving accountability and transparency in local tax administration, particularly for swiftlet nest taxes that contribute to regional revenue. Despite the significant economic potential of the swiftlet nest industry in Gorontalo Regency, tax realization remains relatively low due to limited taxpayer compliance, inadequate understanding of tax obligations, and weaknesses in tax administration. This quantitative study employed an explanatory research design involving 45 respondents selected through purposive sampling from registered swiftlet nest taxpayers and officials of the Regional Revenue Agency. Data were collected using structured questionnaires and analyzed through descriptive statistics, validity and reliability tests, classical assumption tests, and simple linear regression with IBM SPSS Statistics 25. The findings demonstrate that the Self-Assessment System exerts a positive and statistically significant influence on both accountability and transparency in swiftlet nest tax management. The system explains 67.1% of the variation in accountability and 42.1% of the variation in transparency, indicating that improved taxpayer participation in calculating, reporting, and paying taxes independently strengthens responsible tax administration and enhances information openness. These findings provide empirical evidence that optimizing the implementation of the Self-Assessment System through continuous taxpayer education, effective supervision, and improved administrative services can strengthen local tax governance and support the optimization of regional own-source revenue. The study contributes to the limited empirical literature concerning accountability and transparency within the administration of local taxes in Indonesia.
The Influence of Transparency and Village Financial Accountability on Village Fund Management in Bajo Village, Liang District Novianti Helman; Yuwin Ali; Dharmawaty S. Makur
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: 10.59246/0ccnnw72

Abstract

Transparent and accountable village fund management represents a fundamental principle of good village governance and plays an important role in supporting effective local development. A quantitative approach was employed to examine the influence of transparency and village financial accountability on village fund management in Bajo Village, Liang District. Data were collected through questionnaires distributed to 45 respondents consisting of village officials, members of the Village Consultative Body (BPD), community leaders, and community representatives. Data analysis was conducted using multiple linear regression supported by validity, reliability, and classical assumption tests. The findings reveal that transparency has a positive and significant effect on village fund management, with a significance value of 0.000 and a regression coefficient of 0.451. Financial accountability also demonstrates a positive and significant effect, with a significance value of 0.001 and a regression coefficient of 0.372. Simultaneously, transparency and accountability significantly influence village fund management, as indicated by a significance value of 0.000 and a coefficient of determination (R²) of 0.621. These results indicate that greater information disclosure, timely reporting, and stronger financial responsibility contribute to more effective, efficient, and accountable village fund management practices. Nevertheless, limitations related to public access to financial information and the administrative capacity of village officials remain important challenges that require continuous improvement to strengthen governance quality and ensure sustainable village development.
Analisis Efektivitas Penggunaan Dana Bos dalam Laporan Keuangan Sekolah Al-Ishlah Kota Gorontalo Mohamad Abdullah; Yuwin Ali; Mentari Ariesta Iyonu
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/j44gam36

Abstract

This research evaluates the effectiveness of School Operational Assistance (BOS) fund utilization at Al-Ishlah School, Gorontalo City, using a descriptive qualitative approach. The management of BOS funds has successfully supported operational expenses, educational accessibility, and learning quality improvements in accordance with the Ministry of Education and Culture Regulation Number 8 of 2020. Nevertheless, field findings indicate that the effectiveness indicator of timeliness remains suboptimal due to a 2-3 month delay in fund disbursement from the central government, which directly impacts the postponement of priority programs and financial reporting schedules. Overall, the other three indicators—accuracy of measurement, cost calculation, and target accuracy—have been effectively implemented through priority-based planning and disciplined monitoring. To mitigate these disbursement delays, the school is encouraged to strengthen internal fund allocation mechanisms, while the government is urged to streamline the bureaucratic system of fund distribution to ensure the continuity of educational operations.
Analisis Konten Instagram @Cutie.Pas dalam Membangun Brand Awareness Bisnis Thrift: Tinjauan Etika Bisnis Syariah Wahyu Aliya Nabila; Nurul Huda
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/hgzhy802

Abstract

The rapid growth of the thrift business in Indonesia, along with the use of Instagram as a digital marketing platform, underscores the urgency of examining content strategies in building brand awareness and their alignment with ethical values. This study aims to analyze Instagram content of @Cutie.Pas in building brand awareness for the thrift business while reviewing its promotional practices from the perspective of Islamic business ethics. Employing a qualitative approach with netnography method, non-participant online observation was conducted on the @Cutie.Pas Instagram account during October–December 2026, analyzing 416 posts and audience interactions based on brand awareness indicators and Islamic business ethics principles. The findings reveal that @Cutie.Pas content builds brand awareness through three mechanisms: brand recognition through visual consistency, brand association formation through product presentation style, and brand recall reinforcement through audience interaction. From the Islamic business ethics perspective, promotional content demonstrates relative conformity through transparent product information disclosure, inclusion of item conditions to avoid gharar (deception), fair pricing, and responsiveness to audience questions as a manifestation of amanah (trustworthiness). This study concludes that @Cutie.Pas Instagram content not only effectively contributes to building brand awareness but also represents thrift business practices aligned with the principles of honesty (shiddiq), justice ('adl), transparency, and social responsibility within the framework of Islamic business ethics.
Pengaruh Indeks Pembangunan Manusia, Pendapatan Perkapita dan Zakat terhadap Pertumbuhan Ekonomi Kabupaten Mandailing Natal Samsi Efendi; Isnaini Harahap; Muhammad Ikhsan 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/bvgy9j02

Abstract

This study aims to analyze the effect of the Human Development Index (HDI), per capita income, and zakat funds on economic growth in Mandailing Natal Regency. This study used a quantitative approach with secondary time-series data for 2014–2025 obtained from the Central Statistics Agency (BPS) and the National Amil Zakat Agency (BAZNAS). Data were analyzed using multiple linear regression, including classical assumption tests, t-test, F-test, and coefficient of determination (R²). The results show that the HDI has a negative and significant effect on economic growth, while per capita income has no significant effect. Zakat funds also have a negative and significant effect on economic growth. Simultaneously, HDI, per capita income, and zakat funds significantly affect economic growth. The coefficient of determination (R²) of 0.430 indicates that 43% of the variation in economic growth is explained by the three independent variables, while 57% is explained by other factors outside the model. These findings suggest the need to improve human resource quality, expand productive employment opportunities, and optimize productive zakat management to support sustainable economic growth in Mandailing Natal Regency.
Marketing Strategy For Gold Installment Products in Increasing Customer Interest at Bank Syariah Indonesia: A Systematic Literature Review (2022-2026) Lutfiya Ardania; Dunuroi Assuryani; Achmad Junaidi
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/zkyny130

Abstract

Global gold price volatility and high inflation during the 2022–2026 period established gold as a primary safe-haven asset, prompting Bank Syariah Indonesia (BSI) to expand its "Cicil Emas" (Gold Installment) product. Moving beyond fragmented, single-site empirical inquiries, this study offers a novel high level synthesis of 20 peer-reviewed journal articles from Google Scholar and Crossref to formulate a national macro marketing model. Guided by the PRISMA 2020 protocol, the literature selection was systematically processed through a six-stage qualitative thematic analysis, encompassing data familiarization, open coding, theme identification, thematic review, pillar definition, and narrative synthesis. The findings reveal a structural transition toward a "Phygital" marketing framework. BSI resolves digital trust deficits by integrating BYOND mobile application efficiency with physical branches acting as institutional trust anchors. Additionally, ethical positioning under Sharia principles mitigates price sensitivity through spiritual certainty, while operational velocity in gold appraisal and direct outreach via canvassing convert public awareness into concrete investment decisions. This synthesis bridges localized empirical gaps, establishing a comprehensive strategic reference for global Islamic banking governance.
Kebermanfaatan Feri Penyeberangan dalam Menunjang Aktivitas Sosial Ekonomi Masyarakat: Studi kasus di Desa Ayawan, Kecamatan Seruyan Tengah, Kabupaten Seruyan, Kalimantan Tengah Ripqi Aditia Saputra; Jelita Jelita; Sofyan Hakim; Muhammad Noor Sayuti
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: 10.59246/6yry1r33

Abstract

Ferry crossings constitute a vital transportation infrastructure for rural communities separated by river systems and lacking bridge connectivity. In Ayawan Village, Central Seruyan District, Seruyan Regency, community mobility, access to public services, and economic activities are highly dependent on ferry transportation. Despite its strategic role, studies examining the direct socio-economic benefits of ferry crossings in isolated rural areas remain limited. Employing a descriptive qualitative field approach, data were gathered through observation, semi-structured interviews, and documentation involving ferry users, ferry operators, community leaders, and village officials. Data validity was ensured through source triangulation and analyzed using the Miles and Huberman interactive model. The findings indicate that ferry crossings contribute significantly to two interconnected dimensions. Socially, they facilitate access to education, healthcare services, public administration, and interregional social interaction. Economically, they support the distribution of agricultural and plantation products, trading activities, labor mobility, and broader market accessibility. The analysis further demonstrates that ferry services function not only as transportation infrastructure but also as an essential instrument for sustaining community welfare. From the perspective of maslahah, ferry crossings fulfill hajiyah needs by providing social and economic convenience and, in certain circumstances, approach the level of dharuriyah due to their importance for maintaining access to education, health services, and livelihoods. These findings highlight the necessity of strengthening ferry services as part of equitable and sustainable rural transportation development policies.

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