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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 352 Documents
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Green Accounting dan Sustainable Development Dimoderasi Sustainability Reporting Quality Cristina H Siboro; Dwi Suhartini
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/ksx3t674

Abstract

The effect of green accounting on sustainable development, with sustainability reporting quality as a moderating variable, is examined in mining companies listed on the Indonesia Stock Exchange during 2022–2024. This research is motivated by the persistent environmental degradation caused by mining activities in Indonesia, where several companies continue to receive low environmental performance ratings despite publishing sustainability reports. This condition suggests that sustainability disclosure has not always been accompanied by substantive environmental practices. Using a quantitative approach with purposive sampling, 37 companies are selected, yielding 111 firm-year observations. Panel data regression with the Generalized Least Squares (GLS) approach is applied to analyze the data. The results show that green accounting has no significant effect on sustainable development, whereas sustainability reporting quality has a positive and significant effect and negatively moderates the relationship between green accounting and sustainable development. These findings suggest that companies need to strengthen the substantive implementation of green accounting alongside improving the quality of sustainability reporting in order to achieve sustainable development.
The Effect of Islamic Social Reporting (ISR) Disclosure as a Legitimacy Strategy on Firm Value Nurfitriani Nurfitriani; Muhardi Muhardi; Tasya Aspiranti
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/kg27ve47

Abstract

Corporate accountability demands based on Islamic values drive Sharia-compliant companies to utilize Islamic Social Reporting (ISR) as a legitimacy strategy instrument to enhance firm value. This quantitative research examines the influence of ISR disclosure on firm value measured via Tobin’s Q across 85 Sharia-compliant firms listed on the Indonesia Stock Exchange during the 2019–2023 period (425 observations). Secondary data gathered from annual and sustainability reports were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0 software. Structural model evaluations demonstrate that ISR disclosure exerts a statistically significant positive effect on firm value, featuring a path coefficient of 0.563, a t-statistic of 7.284, and a p-value of 0.000 (< 0.05). The ISR index accounts for 31.7% of the variance in firm value () with satisfactory predictive relevance () and a medium effect size (). These empirical findings reinforce Legitimacy Theory and Signaling Theory by confirming that ethical-spiritual transparency effectively reduces information asymmetry and builds corporate reputation in capital markets. Practically, Sharia corporate managers are urged to integrate ISR dimensions into core business strategies to solidify investor trust and drive optimal market valuations.
Pengaruh PDRB Kehutanan, Kepadatan Penduduk, dan Luas Lahan Sawit terhadap Deforestasi di Pulau Sumatera Joan Agus Sirait; Muhammad Bukhori Dalimunthe
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: 10.59246/129t6x44

Abstract

The expansion of economic activities, population pressure, and land-use change has contributed to persistent deforestation in Sumatra. Using balanced panel data from ten provinces in Sumatra over the 2019–2024 period, this research examines the relationship between forestry and logging Gross Regional Domestic Product (GRDP), population density, oil palm plantation area, and deforestation. Secondary data were obtained from Statistics Indonesia (BPS), the Directorate General of Plantations, and Global Forest Watch. Panel data regression was employed, with the Fixed Effects Model selected based on the Chow and Hausman tests. The findings indicate that forestry and logging GRDP has a positive but statistically insignificant relationship with deforestation, suggesting that economic activity in the forestry sector does not independently explain variations in forest loss during the observation period. Population density has a positive and statistically significant effect, indicating that demographic pressure is associated with greater demand for land for settlements, infrastructure, and economic activities. Oil palm plantation area also has a positive and statistically significant effect, highlighting plantation expansion as an important factor associated with forest loss in Sumatra. Simultaneously, the three explanatory variables significantly affect deforestation, with an R-squared value of 0.9492. These findings underscore the importance of integrated land-use planning, sustainable population management, and stronger control over oil palm expansion to support sustainable forest management in Sumatra.
Strategi Pendistribusian Bantuan Pangan Non Tunai (BPNT) dalam Meningkatkan Akses Konsumsi Pangan Rumah Tangga Miskin di Kota Banda Aceh Nafa Khunaiya Zuhra; Winny Dian Safitri; Ibnu Hajar
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: 10.59246/1ysjd630

Abstract

Poverty and food insecurity remain significant challenges affecting the ability of low-income households to meet their food needs sustainably. The Non-Cash Food Assistance Program (BPNT) represents a government policy instrument designed to improve food access and reduce household food expenditure; however, the transition from the e-Warong mechanism to direct transfers into beneficiaries’ accounts has created consequences for flexibility, monitoring, and the utilization of assistance. This research examines the distribution strategy of BPNT in fulfilling food consumption needs in Banda Aceh City through a qualitative approach and case study design. Data were collected through semi-structured in-depth interviews, observation, and documentation involving representatives of the Social Affairs Office, social facilitators, village officials, and Beneficiary Families (KPM), with data credibility strengthened through methodological triangulation. The findings indicate that direct transfers through KPM accounts improve accessibility, distribution efficiency, and beneficiaries’ flexibility in selecting food according to household needs. Nevertheless, the new mechanism reduces direct monitoring of how assistance is utilized, while irregular disbursement, limited communication of disbursement information, and insufficient assistance amounts remain major challenges. The findings highlight a trade-off between beneficiary flexibility and government control, indicating the need to strengthen communication, monitoring, and adjustment of assistance values to improve the effectiveness of BPNT in supporting sustainable household food consumption.
Pengaruh  Pengetahuan Muamalah terhadap Minat Menggunakan Jasa Perbankan Syariah pada Jamaah Majlis Taklim Riyadhul Jannah Iin Muyasarah; Yulida Mardini
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/mqecvz05

Abstract

The relationship between muamalah knowledge and the adoption of Islamic banking services is important for understanding the determinants of financial preferences within Muslim communities. This study analyzes the effect of muamalah knowledge on the intention to use Islamic banking services among members of Majlis Taklim Riyadhul Jannah. A quantitative field research approach was employed, involving the entire population of 56 members. Data were analyzed through validity and reliability tests, classical assumption testing, simple linear regression, coefficient of determination, and t-test. The findings demonstrate that muamalah knowledge has a positive and statistically significant effect on the intention to use Islamic banking services, as indicated by a significance value of <0.001, which is below the 0.05 threshold, and a t-value of 3.927 exceeding the critical value of 1.925. The coefficient of determination indicates that muamalah knowledge explains 22.2% of the variation in intention to use Islamic banking services, while the remaining 77.8% is attributable to other factors not included in the model. These findings highlight the importance of strengthening muamalah literacy as part of efforts to increase public awareness and engagement with Islamic banking services.
Peran Asuransi Syariah dalam Meningkatkan Ketahanan Ekonomi Masyarakat Perkotaaan di Era VUCA: Studi di Kota Medan Nur Indah Septiyani Sirait; Isnaini Harahap; Wahyu Syarvina
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/kb00n811

Abstract

The dynamic development of urban economies in the VUCA (Volatility, Uncertainty, Complexity, and Ambiguity) era has increased various financial risks that may affect community economic stability. Sharia insurance serves as a financial protection instrument based on the principles of ta’awun, takaful, and risk sharing, potentially helping communities cope with economic uncertainty. This research employed a quantitative associative approach involving 35 residents of Medan City who were familiar with or used sharia insurance, selected through purposive sampling. Primary data were collected using a five-point Likert-scale questionnaire and analyzed using SPSS through validity, reliability, simple linear regression, coefficient of determination, t-test, and F-test. All research instruments were found to be valid and reliable, with Cronbach’s Alpha values of 0.916 for the role of sharia insurance variable and 0.903 for economic resilience. The regression analysis produced a coefficient of 0.828, with a t-value of 7.396 and a significance level of 0.000 < 0.05. The coefficient of determination (R²) of 0.631 indicates that the role of sharia insurance explains 63.1% of the variation in community economic resilience, while the remaining 36.9% is associated with factors outside the research model. The findings indicate a positive and significant relationship between the role of sharia insurance and the economic resilience of urban communities in Medan City.
Pengaruh Kualitas Layanan Akademik dan Fasilitas Kampus terhadap Loyalitas Mahasiswa: Peran Mediasi Kepuasan Mahasiswa Agus Purwanto; Baharuddin Semmaila; Andi Patotori Arismunandar; Baso Amang; Aryati Arfah; Muh. Arif; Tenriwaru Tenriwaru
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/tj77t267

Abstract

Student loyalty is an important factor in sustaining the competitiveness and long-term development of higher education institutions. Previous research has demonstrated the relevance of academic service quality and campus facilities to student satisfaction and loyalty, although variations in the direct and indirect relationships among these variables indicate the need for further empirical examination. This research investigates the relationships between academic service quality, campus facilities, student satisfaction, and student loyalty at Institut Lamaddukelleng Sengkang by positioning student satisfaction as a mediating variable. A quantitative explanatory approach was employed through a survey of 230 active students selected using proportionate random sampling from a population of 543 students. Data were collected using a five-point Likert-scale questionnaire and analyzed through Structural Equation Modeling (SEM) with AMOS. The results indicate that academic service quality and campus facilities have positive and significant effects on student satisfaction. Campus facilities and student satisfaction also have positive and significant effects on student loyalty, whereas academic service quality does not have a significant direct effect on loyalty. Student satisfaction significantly mediates the relationship between academic service quality and loyalty as well as between campus facilities and loyalty. These findings indicate that strengthening student loyalty requires higher education institutions to prioritize service quality and adequate facilities while ensuring that both contribute to positive student satisfaction. The findings provide practical implications for improving institutional service strategies and student retention.
Financial Self-Efficacy as a Mediator of Financial Literacy and Consumption Adaptation on Household Economic Resilience during Regional Inflation Idhafiyyah Anwar
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/vtc5jp67

Abstract

Regional inflation increases pressure on households' ability to maintain economic stability, particularly in regions experiencing rapid economic transformation. Although financial literacy and consumption adaptation have been widely recognized as important determinants of household economic resilience, previous studies have largely examined these factors independently, providing limited empirical evidence regarding the psychological mechanism through which they strengthen household resilience under heterogeneous regional inflation. This study aims to examine the effects of financial literacy and consumption adaptation on household economic resilience and to investigate the mediating role of financial self-efficacy among households in the buffer region surrounding Indonesia's New Capital City (Ibu Kota Nusantara, IKN). A quantitative survey was conducted involving 400 households, and the data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that financial literacy, consumption adaptation, and financial self-efficacy each exert positive and significant effects on household economic resilience. Furthermore, financial self-efficacy partially mediates the effects of financial literacy and consumption adaptation on household economic resilience. These findings demonstrate that household economic resilience is shaped by the interaction of cognitive capability, adaptive behavior, and psychological confidence in responding to regional inflationary pressures. This study contributes to the household finance literature by developing and empirically examining an integrated explanatory framework that incorporates financial literacy, consumption adaptation, and financial self-efficacy to explain household economic resilience under regional inflation. The findings also provide practical implications for policymakers in designing integrated financial education and household empowerment programs aimed at strengthening financial capability, adaptive consumption behavior, and financial self-efficacy to improve household resilience against future economic shocks.
Efektivitas E-Catalogue Versi 6.0 dalam Pengadaan Barang dan Jasa pada PT SMS Siti Asiah Azis; Baharuddin Semmaila; Baso Amang; Aryati Arfah; Muh. Arif; Tenriwaru Tenriwaru
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/kpaxwj94

Abstract

The implementation of E-Catalogue Version 6.0 represents an important component of digital transformation in goods and services procurement by providing a more transparent, accountable, efficient, and integrated procurement process. This article examines the effectiveness of E-Catalogue Version 6.0 implementation in the procurement process at PT SMS, with particular attention to implementation stages, operational effectiveness, and challenges encountered by construction service providers. A descriptive qualitative approach with a case study design was employed. Data were collected through semi-structured in-depth interviews with three key informants, field observations, and procurement document analysis, and were examined using thematic analysis supported by method and source triangulation and member checking to ensure data credibility. The findings indicate that E-Catalogue Version 6.0 is implemented through several stages, including procurement planning through RUP, integration of SiRUP with INAPROC/LPSE, product curation, transactions through e-purchasing, and digital monitoring and evaluation. The system improves procurement transparency, efficiency, data integration, and accountability; however, its implementation remains constrained by gaps in digital literacy, human resource readiness, regulatory adaptation, system integration, and technological infrastructure. Strengthening digital literacy, technical training, system features, and adaptive regulatory evaluation is therefore necessary to establish a more inclusive, competitive, accountable, and sustainable electronic procurement ecosystem.
Pengaruh Financial Literacy terhadap Financial Well-Being dengan Peran Mediasi Financial Self-Efficacy dan Financial Behavior pada Generasi Z di Kota Padang Najwa Kamila; Dina Patrisia
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/fsaj1v95

Abstract

Financial literacy is increasingly important for strengthening the financial well-being of Generation Z amid growing financial complexity and consumption pressures. This study examines the relationship between financial literacy and financial well-being, with financial self-efficacy and financial behavior serving as mediating variables among income-earning Generation Z in Padang. A quantitative approach was employed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) through SmartPLS, involving 170 respondents selected through purposive sampling. The findings demonstrate that financial literacy positively and significantly influences financial self-efficacy, financial behavior, and financial well-being. Financial self-efficacy and financial behavior also show significant positive relationships with financial well-being. Furthermore, both variables significantly mediate the relationship between financial literacy and financial well-being, indicating that financial knowledge alone is insufficient to produce optimal financial outcomes without confidence and effective financial management practices. These findings highlight the importance of strengthening financial literacy alongside behavioral and psychological capabilities among Generation Z. Integrating financial education with practical financial management and self-efficacy development may provide a more effective pathway toward improving the financial well-being of young adults.

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