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 394 Documents
Confrontation Meetings and Organizational Conflict Resolution: A Systematic Literature Review Ary Rahim Maulana; Arif Firmansyah; Cindy Shangri Kinanti
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 4 (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/x3zkr875

Abstract

Organizational conflict sharpens scrutiny when it is handled well and erodes trust when it is not. This review asks how confrontation meetings and related structured dialogues contribute to conflict resolution, through what mechanisms and under what conditions. Following PRISMA 2020, searches of Scopus and Web of Science from January 2022 to April 2026 returned 444 records; 16 studies met the eligibility and quality criteria and were synthesized thematically. The evidence spans eight sectors and five world regions, and combines survey, case-study, mixed-method, and training-evaluation designs, including one cluster randomized trial. Six interrelated themes emerged: structured facilitation and communication capability; collaborative conflict-handling behavior; emotional intelligence and personality; psychological safety; trust and cognitive bias; and cultural adaptation. Confrontation meetings are not universally effective as stand-alone interventions; their contribution depends on facilitation quality, participant readiness, conflict type, power relations, baseline trust, and cultural fit. An explicit operational definition and a three-tier evidence classification separate the confrontation meeting, an organization-level process intervention, from the adjacent practices it is routinely conflated with. The six themes then supply empirical content for facilitation conditions that the third-party intervention tradition long proposed but rarely examined as a set. The resulting contingency framework links inputs, meeting mechanisms, moderators, and proximal against distal outcomes. Direct causal evidence remains limited: no included study evaluated an intervention satisfying the full definition.
Pengaruh Kepribadian, Teman Sejawat dan Harga terhadap Keputusan Pembelian Sepeda Motor Honda PCX di Kalangan Generasi Z: Studi pada Dealer Wahanaartha Ritelindo Cabang Brigjend Katamso Medan Pratiwi Pranadita; Mhd. Dani Habra; Suhaila Husna Samosir; Sari Wulandari
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 4 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/9mmq7g15

Abstract

Consumer purchasing decisions for premium motorcycles among Generation Z are shaped by psychological, social, and economic considerations, particularly personality, peer influence, and price. This research examines these factors in relation to the purchase decision for Honda PCX among Generation Z consumers at Wahanaartha Ritelindo, Brigjend Katamso Branch, Medan. A quantitative approach was employed involving 31 Generation Z consumers who purchased Honda PCX motorcycles during the specified research period, with all members of the population included through saturated sampling. Primary data were collected using a five-point Likert-scale questionnaire and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination with the assistance of SPSS. The findings indicate that personality does not have a significant partial effect on purchase decisions (t = 1.875; p = 0.072), while peer influence also does not have a significant partial effect (t = 1.235; p = 0.227). In contrast, price has a positive and significant partial effect on purchase decisions (t = 3.463; p = 0.002). Simultaneously, personality, peer influence, and price significantly influence purchase decisions (F = 25.943; p < 0.001), with an R² value of 0.742, indicating that the three variables collectively explain 74.2% of the variation in purchase decisions. The findings highlight price as an important consideration in Generation Z’s decision to purchase Honda PCX.
Transformasi Penguatan UMKM Halal melalui Model Triple Helix Berbasis Potensi Lokal di Kabupaten Deli Serdang Muhammad Irfan
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 4 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/8rf1kg42

Abstract

The transformation of halal Micro, Small, and Medium Enterprises (MSMEs) requires more than access to halal certification; it depends on the integration of institutional support, knowledge, innovation, managerial capacity, digitalization, and local economic resources. This research examines the interaction among government, higher education institutions, and MSMEs in strengthening the halal MSME ecosystem through a local potential-based Triple Helix model in Deli Serdang Regency, Indonesia. A qualitative case study approach was employed, involving government representatives, university academics, and halal MSME actors selected through purposive sampling. Data were collected through semi-structured interviews, observation, and documentation and analyzed using the interactive model of Miles, Huberman, and Saldaña, supported by source and technique triangulation. The findings reveal that Deli Serdang possesses substantial local economic potential in food and beverage processing, agriculture-based products, fashion, handicrafts, and creative industries, but its utilization remains constrained by limited managerial capacity, product innovation, digital marketing, halal certification, and inter-actor coordination. The government functions primarily as a policy driver and facilitator, higher education institutions as knowledge and innovation hubs, and MSMEs as implementers and value creators. The resulting transformation model integrates halal certification and legal compliance, managerial capacity building, local-product innovation, digitalization and market expansion, and market-network development. The model reframes Triple Helix collaboration as a continuous ecosystem-based transformation process rather than fragmented program implementation.
Dampak Kepemilikan Manajerial pada Manajemen Laba: Antara Sustainable Growth dan Growth Opportunity Desi Jelanti; Tati Rosyati
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 4 (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/gs6n2451

Abstract

Managerial ownership represents an important corporate governance mechanism that may influence managerial incentives in financial reporting, particularly earnings management. This study examines the effect of managerial ownership on earnings management and evaluates the moderating roles of sustainability growth and growth opportunity in consumer non-cyclicals companies listed on the Indonesia Stock Exchange during 2020–2024. The sample comprises nine companies, yielding 45 firm-year observations selected through purposive sampling. Panel data regression was conducted using EViews 12, with model selection based on the Chow, Hausman, and Lagrange Multiplier tests, resulting in the Random Effect Model as the most appropriate specification. The findings indicate that managerial ownership has no significant effect on earnings management. Sustainability growth also fails to moderate the relationship between managerial ownership and earnings management, whereas growth opportunity significantly strengthens this relationship. The Adjusted R-squared value of −0.023241 indicates that the model provides very limited explanatory power, suggesting that managerial ownership and the moderating variables capture only a small proportion of the variation in earnings management. These findings indicate that managerial ownership alone may be insufficient to constrain earnings management, while growth opportunities can alter managerial incentives and intensify the relationship between ownership structure and reporting practices
Literasi Fiqh Muamalah Mahasiswa dalam Transaksi Digital: Analisis Pemahaman Normatif dan Praktik Aktual Deviana Pulungan; Jureid Jureid; Rama Yansyah Matondang; Neni Sahara; Bima Pratama Irzan
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 4 (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/k6mp9248

Abstract

The rapid adoption of digital payment services among university students has not necessarily been accompanied by adequate literacy in fiqh muamalah. This study analyses students' fiqh muamalah literacy regarding digital transactions and examines the gap between their normative understanding and actual practice. Using a descriptive qualitative design, data were collected through in-depth interviews, observation, and documentation from 19 purposively selected fourth-semester students of STAIN Mandailing Natal who actively use DANA, ShopeePay, and Shopee PayLater, and were analysed using the interactive model with source and technique triangulation. The findings show that e-wallet use is driven by convenience, efficiency, and promotional incentives such as cashback, while PayLater is used to bridge short-term liquidity shortfalls. Students' literacy remains basic and declarative: they know that riba is prohibited but cannot identify the contracts (wadi'ah, qardh, ujrah) underlying e-wallet balances, fees, and cashback, nor the potential riba in PayLater late-payment charges. This knowledge–practice gap is shaped by cultural lag, the social normalisation of digital platforms, and pragmatic rationality. The study recommends contextual, case-based fiqh muamalah learning that integrates DSN-MUI fatwas on electronic money and digital financing into the Islamic higher education curriculum.
Transparansi dan Praktik Penetapan Harga Produk Homogen pada Pedagang Kaki Lima: Studi di Kecamatan Natal dalam Perspektif Fiqih Muamalah Anita Lestari; Jureid Jureid; Siska Ramadhani; Aida Tasya; Roni Riski
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 4 (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/bs7kmd02

Abstract

Price differences among street vendors selling homogeneous products raise questions about the role of information in determining transaction prices and their conformity with fiqh muamalah. Field evidence from Natal District shows that similar food and beverage products are not consistently offered at the same price, while price information is sometimes disclosed only during or after interaction with consumers. Using a qualitative field approach, data were obtained through direct observation, in-depth interviews, and documentation, then examined through data reduction, data presentation, and interpretation of the findings using price dispersion, information asymmetry, and fiqh muamalah perspectives. The observed price differences were associated with unequal access to information and vendors’ informal assessments of consumers, including perceptions based on appearance, communication patterns, and purchasing power. Such practices illustrate price dispersion under imperfect information, but their legal-ethical implications depend on how price information is communicated during the transaction. When consumers enter a transaction without clear knowledge of the applicable price, the condition may involve gharar; deliberate concealment or distortion of relevant information may further constitute tadlis. Price variation itself therefore does not determine the permissibility of the transaction. The critical distinction lies in whether both parties receive sufficient and accurate information before agreeing to the transaction. This finding connects price dispersion in informal markets with the informational requirements underlying fairness in fiqh muamalah.
Analisis Pengaruh Instrumen Moneter dalam Menjaga Stabilitas Inflasi dan Pertumbuhan Ekonomi di Indonesia: Pendekatan Vector Error Correction Model (VECM) Siti Isnaini Khadijah; Muhammad Adnan; Mhd. Yavishan Novinda
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 4 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/7sn7tx17

Abstract

This research investigates the effectiveness of monetary instruments in maintaining inflation stability and supporting economic growth in Indonesia, given that both aspects are key pillars in shaping a country's macroeconomic development direction. A quantitative approach was employed, utilizing secondary data collected from the Central Statistics Agency (BPS) and Bank Indonesia (BI), in the form of quarterly time-series data covering the period 2013–2025. The method used in this study is the Vector Error Correction Model (VECM), processed with the aid of Eviews software. The results indicate that, in the long run, the Interest Rate has a significant negative effect on both Inflation and Economic Growth, the Exchange Rate has a significant positive effect on Inflation but not on Economic Growth, while the Money Supply has no significant effect on Inflation but does significantly affect Economic Growth. A different result is found in the short run, where all monetary instrument variables show no significant effect on either Inflation or Economic Growth. Based on these findings, Bank Indonesia is advised to maintain consistent interest rate policy as its main instrument for controlling inflation and stabilizing long-term economic growth, while also managing exchange rate stability and money supply growth to mitigate short-term economic volatility. Unlike previous studies, which tended to analyze inflation and economic growth separately, this study offers a novel approach by integrating these two macroeconomic variables simultaneously within a single VECM framework, thereby generating more comprehensive policy recommendations for Bank Indonesia.
Pengaruh Fitur Layanan, Keamanan, dan Persepsi Kemudahan terhadap Keputusan Konsumen Menggunakan Dompet Digital Dana: Studi Kasus pada Masyarakat Desa Tembung Dusun V Kecamatan Percut Sei Tuan Cindy Rahayu Rangkuti; Sari Wulandari; Yayuk Yuliana; Horia Siregar
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 4 (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/xs494d97

Abstract

The rapid development of financial technology has encouraged the use of digital wallets as an alternative payment instrument, including DANA, which offers various transaction features and digital payment services. Consumer decisions to use digital wallets may be influenced by service features, security, and perceived ease of use. This research examines the effects of these three factors on consumers’ decisions to use the DANA digital wallet among residents of Tembung Village, Hamlet V, Percut Sei Tuan Subdistrict. A quantitative approach with a causal associative design was employed. The population consisted of 2,977 residents, from which 97 respondents were selected as the research sample. Primary data were collected through a five-point Likert-scale questionnaire and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, partial t-tests, simultaneous F-tests, and the coefficient of determination with the assistance of SPSS. The findings indicate that service features have a positive and significant effect on consumers’ decisions to use DANA, while security also has a positive and significant effect. In contrast, perceived ease of use does not have a significant effect on consumer decisions. Simultaneously, service features, security, and perceived ease of use significantly affect consumers’ decisions to use DANA, with an Adjusted R Square value of 83.8%. The findings highlight the importance of service innovation and security enhancement in strengthening digital wallet adoption among local communities.
Pengaruh Store Atmosphere dan Digital Payment terhadap Keputusan Pembelian di Toko Kelontong Madura Bintang Barokah Wonogiri Wahyuni Wigiastuti; Djoesept Harmat Tarigan
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 4 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/53gp6s21

Abstract

The purpose of this study is to examine the partial and simultaneous effects of digital payment and store atmosphere on purchase decisions at Toko Kelontong Madura Bintang Barokah, Wonogiri. The research approach uses a causal associative quantitative method. The sample used consisted of 100 store customer respondents with an accidental sampling technique. Primary data were collected through a structured questionnaire and analyzed using multiple linear regression via IBM SPSS Statistics 26. The results of the partial analysis show that the store atmosphere variable does not have a significant and meaningful effect on purchasing decisions (t = -1.412; sig = 0.161 > 0.05). In contrast, the digital payment variable has a positive and highly significant effect on purchasing decisions (t = 11.310; sig = 0.000 < 0.05). The simultaneous test (F-test) proves that both independent variables together have a significant effect on purchasing decisions (F = 85.188; sig = 0.000 < 0.05) with a contribution of the coefficient of determination (R Square) value of 64.7%. In conclusion, the physical rejuvenation of the store only serves as a basic comfort standard, while the provision of QRIS digital payment becomes the main driving force in facilitating transactions and executing consumer purchase decisions in rural areas.
Analisis Peran Customer Review, Perceived Value dan Content Marketing terhadap Keputusan Pembelian Melalui Trust Pada Toko Royal Vincy di Shopee Mulia Agustiani; Surya Budiman; Rosa Lesmana
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 4 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/0nv17t72

Abstract

The rapid development of e-commerce has intensified competition among online retailers, making customer reviews, perceived value, content marketing, and consumer Trust important considerations in purchasing decisions. This research examines the relationships among Customer Review, Perceived Value, Content Marketing, Trust, and Purchase Decisions among consumers of the Royal Vincy Store on Shopee. A quantitative approach with a causal research design was employed. Data were collected through questionnaires from 276 respondents selected using purposive sampling from a population of 892 Royal Vincy consumers in 2025. The data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results indicate that Customer Review has no significant effect on Trust, while Perceived Value also has no significant effect on Trust. In contrast, Content Marketing has a positive and significant effect on Trust. Customer Review has a positive and significant effect on Purchase Decisions, whereas Perceived Value has no significant effect on Purchase Decisions. Content Marketing has a positive and significant effect on Purchase Decisions, and Trust also has a positive and significant effect on Purchase Decisions. The findings highlight Content Marketing as an important factor in strengthening consumer Trust and encouraging Purchase Decisions, while Customer Review contributes directly to purchasing decisions despite its insignificant relationship with Trust.