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 352 Documents
Pertumbuhan Ekonomi, Pendidikan, dan Upah sebagai Determinan Partisipasi Angkatan Kerja Perempuan di Provinsi Sumatera Barat Honesty Suci Lestari; Muhammad Anshari
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: 10.59246/72hcab25

Abstract

Female labor force participation is an important indicator of inclusive economic development because it reflects women's involvement in the utilization of human resources and regional economic activities. West Sumatra has experienced an increase in female labor force participation, yet the rate remains lower than that of men, requiring a deeper understanding of the economic factors associated with women's participation in the labor market. This research examines the effects of economic growth, education, and wages on female labor force participation across 19 regencies and municipalities in West Sumatra during 2019–2024. Secondary data were obtained from Statistics Indonesia (BPS) and analyzed using panel data regression with a Fixed Effect Model selected through the Chow and Hausman tests and estimated using robust standard errors. The findings indicate that economic growth, proxied by Gross Regional Domestic Product (GRDP), has a positive and statistically significant effect on female labor force participation, whereas women's average years of schooling and wages have no significant partial effects. Simultaneously, economic growth, education, and wages significantly affect female labor force participation. The findings contribute empirical evidence by utilizing regency- and municipality-level panel data to explain variations in women's participation in the regional labor market. The results imply that policies for increasing female labor force participation should prioritize inclusive economic growth and expand employment opportunities that are responsive to women's needs.
Pengaruh Dewan Komisaris Independen, Komite Audit, dan Whistleblowing System terhadap Kecurangan Laporan Keuangan BUMN Nada Mahira; Dian Indah Hayati
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/z9t2k736

Abstract

Financial statement fraud is a form of fraud that can substantially affect the reliability of financial information and stakeholder decision-making, including within State-Owned Enterprises (SOEs). Corporate governance mechanisms involving independent boards of commissioners, audit committees, and whistleblowing systems are expected to strengthen monitoring and reduce opportunities for fraudulent financial reporting. A quantitative approach with a causal research design was employed to examine the effects of independent boards of commissioners, audit committees, and whistleblowing systems on financial statement fraud among SOEs listed on the Indonesia Stock Exchange during 2020–2024. The sample was selected using purposive sampling, resulting in 25 companies and 125 observations. Annual reports and financial statements were analyzed using panel data regression with the Common Effect Model (CEM) through EViews 12. Financial statement fraud was measured using the Beneish M-Score, while firm size was incorporated as a control variable. The results indicate that independent boards of commissioners and audit committees have negative regression coefficients, whereas the whistleblowing system has a positive coefficient; however, none of the three governance mechanisms has a statistically significant effect on financial statement fraud. The R-squared value of 4.05% indicates that the model has limited explanatory power in accounting for variations in financial statement fraud among the sampled SOEs.
Strategi Pemasaran Berbasis Sales Force Automation dalam Meningkatkan Penjualan Salesman: Analisis pada PT Nobel Varia Anugerah Serang Daniel David Camberra Simanungkalit; Nurmin Arianto; Rosa Lesmana
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: 10.59246/7a4zje77

Abstract

Sales Force Automation (SFA) has become an important digital tool for supporting sales activities and distribution management in the Fast-Moving Consumer Goods (FMCG) sector. At PT Nobel Varia Anugerah Serang, which distributes Kino home personal care products, sales performance has continued to grow, although productivity and target achievement remain inconsistent. This research examines the implementation of SFA, the factors influencing salesman productivity, and the appropriate marketing strategies for improving sales performance, particularly in the five top Pareto outlets managed by each salesman. A qualitative descriptive approach was employed through interviews, observation, and documentation, with data analyzed interpretively and supported by SWOT analysis. The findings show that SFA facilitates sales administration, order recording, salesman monitoring, and distribution processes, but its effectiveness is constrained by unstable devices and stock synchronization that is not yet fully real-time. Additional challenges include strong competition, changing consumer purchasing behavior, online price competition, product returns, and inconsistent promotional activities. The SWOT analysis places the company in a Weaknesses–Threats (WT) or Survival position, indicating the need to strengthen operational and marketing strategies. Recommended strategies include improving SFA infrastructure and real-time stock synchronization, strengthening coordination between sales and distribution teams, expanding market penetration, optimizing promotional programs, and improving market monitoring and sales evaluation to support sustainable sales performance.
Dampak Tarif Premi, Kualitas Pelayanan dan Brand Image terhadap Keputusan Pembelian Ulang Melalui Kepuasan Nasabah pada Pt Asuransi Jiwa BCA (BCAlife) Josef Tomana; Kasmad Kasmad; Udin Ahidin
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: 10.59246/7b65ge12

Abstract

Premium rates, service quality, brand image, customer satisfaction, and repurchase decisions are important factors in maintaining customer relationships within the life insurance industry. This research examines the relationships among these variables among customers of PT Asuransi Jiwa BCA (BCA Life) using a quantitative causal research design. Data were collected through questionnaires from 400 BCA Life customers selected from a population of 503,108 customers, with the sample size determined using the Slovin formula. Data analysis employed Structural Equation Modeling–Partial Least Squares (SEM-PLS) using SmartPLS 4.0. The findings indicate that premium rates and service quality have a positive and significant effect on repurchase decisions, whereas brand image does not significantly affect repurchase decisions. Premium rates and brand image positively and significantly influence customer satisfaction, while service quality does not have a significant effect on customer satisfaction. Customer satisfaction was reported as having no significant effect on repurchase decisions. These findings indicate that customers’ perceptions of premium value and service performance are important considerations in encouraging repurchase decisions, while brand image contributes more strongly to customer satisfaction than directly to repurchase behavior. The findings provide practical implications for BCA Life in strengthening pricing strategies, service management, brand communication, and customer retention strategies.
Pengaruh Tingkat Pendidikan, Pengembangan Karier, Pelatihan dan Disiplin Kerja terhadap Kinerja Tenaga Pendidik Universitas Muhammadiyah Purwokerto Nurul Lely Mustikasari; Purnadi Purnadi; Akhmad Darmawan; Arini Hidayah
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/wh35b487

Abstract

Employee performance is an important component in maintaining the quality of administrative services in higher education institutions. This research examines the effects of education level, career development, training, and work discipline on the performance of educational staff at Universitas Muhammadiyah Purwokerto. A quantitative causal approach was employed, involving 150 educational staff working in academic administration selected through purposive sampling. Data were collected using questionnaires distributed both directly and online and were analyzed through validity and reliability tests, classical assumption tests, multiple linear regression, coefficient of determination, F-test, and t-test. The findings indicate that the regression model is jointly significant, with an Adjusted R Square of 0.588, indicating that 58.8% of the variation in educational staff performance is explained by the four independent variables. Based on the reported regression coefficients and t-values, education level has a negative but statistically non-significant effect on performance, while career development also has a negative and non-significant effect. Training has a positive and significant effect on performance, whereas work discipline has the strongest positive and significant effect. These findings highlight the importance of strengthening job-relevant training and work discipline as strategic measures for improving the performance of educational staff in higher education institutions.
Organizational Development in Transforming Banking Work Culture in The Digital Era Cindy Sangri Kinanti; Rachmad Ari Fattah; Arif Firmansyah
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: 10.59246/9jng4z27

Abstract

Digital transformation drives changes in business models, work culture, and organizational processes within the banking industry, requiring an Organization Development (OD) approach to ensure effective and sustainable change. This study aims to analyze the OD process in transforming banking work culture in the digital banking era. The methodology employs a Systematic Literature Review (SLR) based on the PRISMA framework, examining 57 scientific articles published between 2021 and 2026 sourced from Scopus, ScienceDirect, Emerald, Springer, and Google Scholar. The findings indicate that successful work culture transformation is driven by digital leadership, employee engagement, organizational agility, change management, employee involvement, organizational learning, and human process intervention. Conversely, resistance to change, low employee digital readiness, and organizational culture misalignment emerge as primary challenges. This study develops a conceptual framework integrating drivers, OD processes, interventions, and transformation outcomes, serving as a reference for theoretical advancement and practical implementation of work culture transformation in the banking sector.
Analisis Program Pengembangan Karyawan, Lingkungan Kerja dan Work Life Balance terhadap Employee Engagement yang Berdampak pada Loyalitas Karyawan Dwi Setiawati; Endang Sugiarti; Ali Zaenal Abidin
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/xzvbn284

Abstract

The objective of this study is to analyze the impact of employee development programs, the work environment, and work-life balance on employee engagement, as well as their subsequent impact on employee loyalty. This study employs a survey method with a quantitative approach—utilizing numerical assessment and statistical analysis—and applies a proportional random sampling technique. The study uses a sample of 258 employees from mining industry company, with data processed using SmartPLS 4.0. The research results indicate that: 1) Career development programs have a positive and significant effect on employee engagement2) The work environment has a negative and insignificant effect on employee engagement, 3) Work-life balance has a positive and significant effect on employee engagement 4) Career development programs have a positive and significant effect on employee loyalty 5) The work environment has a negative and significant effect on employee loyalty, 6) Work-life balance has a positive but insignificant effect on employee loyalty, and 7) Employee engagement has a positive and significant effect on employee loyalty.
Perlawanan Debitor dalam Eksekusi Hak Tanggungan: Implikasi terhadap Kepastian Hukum dan Penyelesaian Sengketa Kredit Muhammad Ridoan
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/b5d97877

Abstract

Mortgage Rights provide creditors with executorial authority over secured assets when debtors default, yet disputes frequently arise when debtors submit objections during the execution process. Such objections do not automatically terminate or suspend execution, as their legal consequences depend on the circumstances and procedural context of each case. This research examines the legal position and consequences of debtor objections to the execution of Mortgage Rights and develops parameters for determining whether execution should continue, be postponed, or be addressed through another legal mechanism. Using normative legal research, the analysis applies statutory, case, and conceptual approaches to primary legal materials consisting of legislation, civil procedural provisions, Supreme Court legal formulations, auction regulations, and relevant court decisions. The legal materials are examined through qualitative-prescriptive analysis by comparing judicial reasoning, the stage of execution, the substance of objections, the legal standing of the opposing party, and the relationship between the objection and the object of execution. The analysis establishes four interconnected parameters: the stage of execution, the substance of the objection, the legal standing of the opposing party, and the direct relationship between the objection and the object or execution action. These parameters provide a structured framework for determining the legal relevance of an objection and strengthen predictability in balancing creditors’ executorial rights with procedural protection for debtors.
Analisis Faktor-Faktor yang Mempengaruhi Tingkat Kepercayaan Konsumen dalam Menggunakan Layanan Fintech Dompet Digital di Indonesia Sari Fitri
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 3 (2023): Juli : MUQADDIMAH: 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/qpz6w182

Abstract

This study aims to explore the factors that influence consumer trust in using digital wallet services in Indonesia. The research method used is a literature study using various previous studies as data sources, which allows the collection and analysis of information from various relevant literature sources. The results show that data security, information transparency, and responsive customer support are key factors in building consumer trust. In addition, continuous technological innovation also contributes to increased trust. This research suggests that digital wallet service providers focus on improving service quality, fee transparency, and strengthening security systems to increase consumer trust and loyalty. With these measures, it is expected that digital wallet services can develop sustainably and contribute to broader financial inclusion in society. This research is expected to contribute to academics and practitioners in the fintech industry in formulating effective strategies to increase consumer trust.
TRANSPARANSI INFORMASI, ENDORSEMENT MEDIA SOSIAL, DAN DIGITAL BRAND TRUST: ANALISIS FENOMENOLOGIS PRAKTIK PROMOSI UMKM DI KOTA MEDAN Rizka Ar Rahmah
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 3 (2024): Juli : MUQADDIMAH: 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/teywvy30

Abstract

SME marketing through social media expands market reach, but at the same time places consumer trust in the quality of promotional information and endorsement transparency. This article analyzes how information transparency and social media endorsement relate to digital brand trust, and how tadlis and gharar provide an ethical lens for reading SME promotion practices in Medan. The study employs a qualitative phenomenological approach. Primary data is limited to interviews with 10 informants as listed in the source manuscript; this article does not add new observations, citations, figures, or interview results. These primary data are read alongside verified secondary data: Medan in Figures 2024, APJII, BPS, DataReportal, regulations, and empirical research from 2020–2023. The synthesis results indicate that traceable product information, disclosure of commercial relationships, visual conformity with actual products, as well as clear terms for price, shipping, and returns are prerequisites for building trust. From a muamalah perspective, obscuring defects or quality is relevant to tadlis, while unclear specifications and transaction terms are relevant to gharar. The implication is that SMEs need to use a pre-upload transparency checklist and explicitly disclose endorsements. The main limitation is the limited size and detail of the source interview data; therefore, the findings are not intended to estimate prevalence across all SMEs in Medan.