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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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Transmisi Harga di Pasar CPO Indonesia: Dampak Kebijakan Ekspor terhadap Kesejahteraan Petani Kecil Vidiya Rahayu; Marseto Marseto
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/awbwe673

Abstract

Understanding price transmission in crude palm oil (CPO) markets is essential for evaluating the distributional impacts of export taxation on domestic producers. This study investigates price transmission between Indonesia’s ICDX and Malaysia’s MDEX CPO markets while assessing the welfare implications of export duty (BK) and export levy (Levy) on domestic prices and smallholder income. The analysis employs 1,438 daily observations (2019–2024), Johansen cointegration, Granger causality, and a 30-period Variance Decomposition to capture long-run policy effects. Three methodological innovations distinguish this study: the use of high-frequency daily data, extended variance decomposition, and the separate identification of BK and Levy as fiscal instruments with distinct transmission mechanisms. The results confirm a long-run equilibrium between ICDX and MDEX, with unidirectional price leadership from MDEX to ICDX. Export duty affects domestic prices through a netback pricing mechanism, whereas the Levy is transmitted backward along the supply chain, reducing farm-gate Fresh Fruit Bunch (FFB) prices received by smallholders. After 30 periods, external price shocks explain 49.13% of domestic price variation, compared with only 4.03% from BK and Levy combined. The Levy contributes 4.01%, substantially exceeding BK (0.024%), highlighting its greater welfare impact and the importance of long-horizon analysis for evaluating export taxation policies.
Analisis Kepatuhan Syariah E-Wallet Dana Berdasarkan Fatwa DSN-MUI No. 116/2017 Yayuk Nailis Syarifatus Sa’diyah; 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/ys7wvd23

Abstract

The rapid growth of e-wallet services in Indonesia has increased the need to evaluate their compliance with Islamic financial principles, particularly because most users are Muslims. Although DSN-MUI Fatwa No. 116/DSN-MUI/IX/2017 provides the regulatory framework for sharia-compliant electronic money, its implementation by commercial e-wallet providers remains underexplored. This study employed a descriptive qualitative approach using document analysis of DANA's terms and conditions, Bank Indonesia and Financial Services Authority (OJK) regulations, and the fatwa. The findings indicate that DANA's operations incorporate three Islamic contracts (akad): wadi'ah yad dhamanah for balance custody, wakalah bil ujrah for payment services, and ijarah for platform services. However, compliance gaps remain regarding sharia-compliant float fund placement, the absence of a Sharia Supervisory Board, and partner services based on conventional financing. These findings suggest that DANA has a solid foundation for developing a fully sharia-compliant digital payment ecosystem through stronger governance and institutional compliance. This study contributes to the literature on Islamic financial technology and provides practical recommendations for advancing sharia-compliant digital payment services in Indonesia.
Pengaruh Kinerja Keuangan, Leverage dan Strategi Bisnis Terhadap Penghindaran Pajak: Studi Pada Perusahaan Telekomunikasi Indonesia yang Terdaftar di BEI 2020-2023 Theofani J.A. Roreng; Tri Siwi Nugrahani
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/j56vxp06

Abstract

Tax avoidance has become a major concern in corporate financial management, particularly in capital-intensive industries such as telecommunications. This study examines the influence of financial performance, leverage, and business strategy on tax avoidance among telecommunication companies listed on the Indonesia Stock Exchange during 2020–2023. A quantitative approach was employed using secondary data obtained from annual financial reports. The sample comprised 13 companies selected through a saturated sampling technique based on predetermined criteria. Data were analyzed using multiple linear regression following classical assumption testing, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The findings indicate that financial performance, leverage, and business strategy each have a significant effect on tax avoidance. Simultaneously, the three variables also exert a significant influence on corporate tax avoidance behavior. The correlation analysis demonstrates a moderate relationship between the independent variables and tax avoidance, while the coefficient of determination shows that financial performance, leverage, and business strategy explain 25.9% of the variation in tax avoidance, with the remainder attributable to other factors beyond the scope of this study. These findings highlight the importance of financial and strategic corporate decisions in shaping tax avoidance practices.
Perubahan Interaksi Konsumen dan Pedagang Pasar Tradisional pada Era Digital Azizatul Fitriyah; Rizki Febri Eka Pradani
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/tbm19789

Abstract

Digitalization has brought significant transformations to the interaction patterns between consumers and traditional market merchants, triggering a shift from conventional face-to-face meetings toward a combination of direct and digital-based communication such as social media and instant messaging applications. This phenomenon in Sukosari Market, Bondowoso demonstrates that technology utilization accelerates the processes of promotion, communication, and non-cash transactions, thereby increasing trade efficiency without eliminating the core social values that characterize traditional markets. Through a descriptive qualitative approach, it is revealed that merchants adapt by utilizing digital devices to retain customers, while consumers benefit from flexible access to price information and stock availability. Nevertheless, challenges such as low digital literacy and limited technological devices are still faced by some senior merchants. Personal relationships, emotional closeness, and the bargaining tradition are maintained as foundations that preserve the existence of traditional markets amidst the currents of modernization. The integration between digital technological advancements and social relationships proves that digitalization is not merely a substitute, but a complementary means that reinforces the sustainability of modern economic interaction spaces.
Perbandingan Pengakuan Pendapatan dalam Akuntansi Syariah dan Konvensional: Kajian Literatur Iffatun Nafsiyah; Sami Ayu Lestari
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/k1479740

Abstract

Revenue recognition represents a fundamental aspect of financial reporting, influencing the reliability and comparability of financial information across different accounting systems. This study compares revenue recognition practices in Islamic and conventional accounting by examining their underlying principles, applicable accounting standards, and practical implications. A qualitative library research approach was employed through the analysis of textbooks, scholarly articles, accounting standards, and relevant regulations. Data were analyzed using a descriptive-comparative method to identify similarities and differences between the two accounting frameworks. The findings indicate that conventional accounting recognizes revenue based on the accrual basis and the principle of economic realization, whereby revenue is recorded once the right to receive economic benefits has arisen, regardless of cash receipt. In contrast, Islamic accounting applies the accrual basis within the framework of Sharia principles and relevant PSAK Sharia standards, emphasizing compliance with the prohibition of riba, gharar, and maisir. Consequently, revenue recognition in Islamic contracts, including murabahah, salam, istisna', and ijarah, reflects both economic substance and ethical considerations. Although both systems share similar conceptual foundations, Islamic accounting places greater emphasis on transparency, justice, and Sharia compliance in financial reporting.
Pengaruh Harga, Promosi Penjualan dan Citra Merek Nike terhadap Minat Pelanggan Produk Nike: Studi Kasus Mahasiswa Fakultas Ekonomi dan Bisnis Islam UIN Sumatera Utara Al farizi Kurniawan; Imsar Imsar; Nurbaiti Nurbaiti
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/gak6ek25

Abstract

The purpose of this study is to determine the Effect of Price, Sales Promotion and Nike Brand Image on Customer Interest in Nike Products (Case Study of FEBIUINSU Students). This research method is quantitative with the population used in this study are all FEBIUINSU students. The sample is 98 people. The type and source of data that will be used in this study is primary data. The questionnaire distributed is in the form of a google form that can be directly filled out by respondents. In this study, validity testing and reliability testing used the Cronbach Alpha coefficient technique (á) with the help of SPSS 21.0 for Windows. The results of this study show 1. The results of this study indicate that the Price Variable shows a calculated t value greater than the t table (3.421> 1.842), or sig <α (0.001 <0.005). meaning that the Price variable has a positive and significant effect on Customer Interest, thus the first hypothesis is accepted. Price is related to how consumers understand price information as a whole and gives it a deep meaning to them. Price is often the target of research rather than objective price because when they buy something, consumers usually do not think about the price of the product accurately; however, based on their internal, they consider the price of the product as cheap, reasonable, or expensive. 2. The results of this study indicate that, the Sales Promotion Variable shows a calculated t value greater than the t table (5.921 > 1.842), or sig <α (0.000 < 0.005). means that the Sales Promotion variable has a positive and significant effect on the decision of Customer Interest, thus the second hypothesis is accepted. 3. The results of this study indicate that the Brand Image Variable shows a calculated t value greater than the t table (3.521 > 1.842), or sig <α (0.003 < 0.005). means that the Brand Image variable has a positive and significant effect on Customer Interest, thus the third hypothesis is accepted. The variables of price, sales promotion, brand image together have a positive effect simultaneously on customer interest. And this also concludes that the fourth hypothesis is accepted. Sales promotion, brand image together have a simultaneous positive effect on customer interest. And this also concludes that the fourth hypothesis is accepted.  
Implementasi SK BAZNAS Nomor 13 Tahun 2025 tentang Nishab Zakat Pendapatan Berbasis Harga Emas: Studi di Pekanbaru Aulia Jumaida; Sholihul Huda; Abd. Hadi
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/n6kwjk59

Abstract

The enactment of BAZNAS Decree Number 13 of 2025, which determines the income zakat niṣāb based on gold-price qiyās, represents a significant development in Indonesia’s contemporary zakat governance. This study investigates the implementation of the policy in Pekanbaru City, explores donors’ perceptions, and evaluates its relevance from the perspective of Sharia Economic Law. A qualitative phenomenological case study was conducted using interviews, observations, and document analysis involving zakat administrators, muzakki, and Islamic economics academics. Data were analyzed using the interactive model of Miles, Huberman, and Saldana, while source and technique triangulation ensured data credibility. The findings indicate that zakat institutions have consistently implemented the standardized monthly niṣāb based on annual gold prices established by BAZNAS, supported by digital service innovations and adaptive communication strategies. Most donors perceive the policy as enhancing fairness, transparency, and legal certainty, although fluctuations in gold prices influence zakat calculations in certain cases. Institutional professionalism, public trust, and spiritual motivation were identified as key determinants of compliance with income zakat. From the perspective of Sharia Economic Law, the policy aligns with the objectives of maqāṣid al-sharī‘ah, particularly the protection of wealth (ḥifẓ al-māl), public welfare (maṣlaḥah), and legal facilitation (at-taysīr), providing empirical support for the development of contemporary zakat governance in Indonesia.

Page 33 of 33 | Total Record : 327

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