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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 394 Documents
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Pengaruh Brand Image, Keterkaitan Emosi, dan Kualitas Produk terhadap Kepuasan Konsumen Menggunakan Produk Lavojoy: Studi Kasus pada Masyarakat Dusun X Desa Marindal 1 Putri Damayanti; Melisa Zuriani Hasibuan; Toni Hidayat; Mhd. Dani Habra
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: 10.59246/40rn4r82

Abstract

Consumer satisfaction in the personal care market is influenced by consumers’ perceptions of brands, emotional relationships, and product performance. Lavojoy, as a local Indonesian personal care brand, faces challenges in strengthening its brand image, developing emotional attachment, and maintaining product quality among consumers in rural communities. This research examines the partial and simultaneous effects of Brand Image, Emotional Attachment, and Product Quality on Customer Satisfaction among Lavojoy users in Hamlet X, Marindal Village 1, Deli Serdang, North Sumatra. An explanatory quantitative approach was applied to 97 respondents selected from a population of 3,609 residents using the Slovin formula with a 10% margin of error. Data were collected through five-point Likert-scale questionnaires and analyzed using SPSS version 29 through validity and reliability testing, classical assumption testing, multiple linear regression, t-test, F-test, and coefficient of determination. The findings indicate that Brand Image, Emotional Attachment, and Product Quality each have a positive and significant effect on Customer Satisfaction. Simultaneously, the three independent variables significantly affect Customer Satisfaction, with an R² value of 0.585, indicating that 58.5% of satisfaction variation is explained by the model. The findings provide empirical evidence of the combined role of cognitive, affective, and functional factors in shaping consumer satisfaction within a localized rural personal care market and highlight the importance of strengthening brand credibility, emotional connection, and consistent product quality
Pengaruh Earnings Quality  dan Komite Audit Terhadap Integritas Laporan Keuangan Dengan Kualitas Audit Sebagai Pemoderasi Almaina Banyu Khodijah; Napisah Napisah
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/ha4y6c02

Abstract

This study aims to analyze the effect of earnings quality and audit committee on financial statement integrity, with audit quality as a moderating variable. This study employs a quantitative approach focusing on infrastructure sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The population consists of 68 companies, with 20 companies selected as the sample using the purposive sampling method. The data used are secondary data obtained from companies’ annual reports and financial statements. Data analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) with the assistance of EViews 12. The results show that earnings quality has a significant effect on financial statement integrity, while the audit committee has no significant effect on financial statement integrity. Furthermore, audit quality is proven to moderate the effect of earnings quality on financial statement integrity and also moderates the effect of the audit committee on financial statement integrity. These findings indicate that good earnings quality plays an important role in supporting financial statement integrity, while the existence of an audit committee based on its measurement is insufficient to influence financial statement integrity. Audit quality as a moderating variable can strengthen the relationship between internal company factors and financial statement integrity. This study provides an overview of factors that may support the quality of financial information presented by infrastructure sector companies.
Pengaruh Risiko Kredit dan ESG terhadap Kinerja Keuangan dan Nilai Perusahaan Perbankan di Indonesia pada Tahun 2022-2025 Muhammad Daffa Aqila Syahnanda; Endah Susilowati
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/f4hj6j10

Abstract

Financial performance and firm value are important indicators of the sustainability and market position of banking companies, particularly amid increasing credit risk and growing demands for sustainable business practices. This research examines the relationship between credit risk, Environmental, Social, and Governance (ESG) disclosure, financial performance, and firm value in banking companies listed on the Indonesia Stock Exchange during 2022–2025. A quantitative explanatory approach was employed using purposive sampling, resulting in 17 banking companies and 68 balanced-panel observations. Credit risk was measured using the Gross Non-Performing Loan (NPL) ratio, financial performance was proxied by Return on Assets (ROA), firm value was measured using Tobin’s Q, and ESG disclosure was assessed using an index based on the GRI Standards 2021. Panel data regression was conducted through the selection of the appropriate estimation model using the Chow, Hausman, and Lagrange Multiplier tests. The results indicate that credit risk has a negative and significant effect on financial performance, with a coefficient of -0.342 and a probability value of 0.0020. ESG disclosure has a positive and significant effect on financial performance, with a coefficient of 0.185 and a probability value of 0.0140, while both variables jointly explain 48.6% of the variation in ROA. These findings highlight the importance of credit risk management and ESG disclosure in strengthening banking financial performance.
Pengaruh Sustainability Reporting Disclosure dan Board Characteristic terhadap Firm Value dengan Moderasi Profitabilitas  Mochammad Arya Maulana; Tantina Haryati
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/k1zz2z53

Abstract

Sustainability Reporting Disclosure (SRD) and board characteristics have become important aspects of corporate governance and corporate valuation, particularly in industrial sector companies. This research analyzes the effects of SRD, board of director size, gender diversity, and the proportion of independent commissioners on firm value, while considering profitability as a moderating variable. Secondary data were obtained from annual reports and sustainability reports of industrial sector companies listed on the Indonesia Stock Exchange during 2022–2024. Purposive sampling resulted in 48 companies and 144 firm-year observations. SRD was measured using 117 disclosure items based on the GRI Standards 2021, while firm value was proxied by Price to Book Value (PBV) and profitability by Return on Assets (ROA). Panel data regression and Moderated Regression Analysis were performed using EViews 12, with the Random Effect Model selected based on the model specification tests. The empirical results show that SRD, board of director size, gender diversity, and the proportion of independent commissioners do not have a statistically significant effect on firm value. Profitability also fails to significantly moderate the relationships between these variables and firm value. The model produces an Adjusted R-squared of 0.0795, indicating that the variables included in the model explain 7.95% of the variation in firm value. The findings indicate that firm valuation in the observed industrial sector may be influenced by factors beyond sustainability disclosure, board characteristics, and profitability.
Lifestyle, Customer Experience, and Gen Z Revisit Intention: Does Coffee-Shop Atmosphere Matter? Muhammad Irsyad Ramadhan; Nasrul Nasrul; Abdul Hakim; Asraf Yunus
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/z04bsh50

Abstract

Coffee shops increasingly serve as experiential and social consumption spaces for Generation Z, yet it remains unclear whether physical atmosphere strengthens the effects of lifestyle and customer experience on repeat patronage. This study examines the effects of lifestyle and customer experience on revisit intention and tests coffee-shop atmosphere as a moderating condition among Generation Z consumers in Kendari, Indonesia. Using an explanatory cross-sectional design, data were collected from 155 purposively selected consumers who had visited one of three selected coffee shops within the previous three months and analyzed using partial least squares structural equation modeling (PLS-SEM) in SmartPLS 4. The model explained 63.2% of the variance in revisit intention. Customer experience showed a positive and significant association with revisit intention (β = .528, p = .001), whereas lifestyle was not significant (β = .023, p = .818). Atmosphere did not moderate either the lifestyle-revisit relationship (β = .003, p = .976) or the customer experience-revisit relationship (β = -.023, p = .779). The findings challenge the assumption that physical atmosphere necessarily amplifies consumer-level drivers of return behavior and suggest that realized customer experience is more consequential for Generation Z revisit intention in this context.
Pengaruh Teknologi Informasi dan Komunikasi terhadap Pertumbuhan Ekonomi di ASEAN: Peran Modal Manusia Dika Mahendra; Selli Nelonda
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/hwjncz95

Abstract

Economic growth across ASEAN countries shows considerable variation amid rapid developments in information and communication technology (ICT). Unlike previous studies, which generally used a single ICT indicator and focused on the MENA region, Africa, or Central Asia, this study contributes by developing a composite ICT index tailored to the ASEAN context and by examining the role of human capital in the relationship between ICT and economic growth. This study analyzes the impact of ICT on economic growth by incorporating human capital as an interaction variable. The data used consists of panel data from 10 ASEAN countries over the 2014–2023 period, totaling 100 observations. The composite ICT index was constructed using Principal Component Analysis (PCA) based on three indicators: internet users, mobile subscribers, and fixed broadband subscribers. Estimations were performed using panel data regression with the Random Effects Model (REM) approach based on the results of the Chow, Hausman, and Lagrange Multiplier tests. The results of the study indicate that ICT has a negative and significant effect on economic growth, while human capital has a positive and significant effect. The interaction between ICT and human capital has a positive and significant effect, suggesting that an increase in human capital can strengthen the impact of ICT on economic growth. Inflation, as a control variable, has a negative and significant effect on economic growth. These findings suggest that the economic benefits of ICT development in ASEAN are linked to the readiness of human capital. Therefore, the development of ICT infrastructure and access must be accompanied by increased investment in education and health so that the utilization of ICT can contribute more effectively to economic growth.
Do Leadership and Financial Incentives Reinforce Employee Discipline? Evidence from Indonesia’s Public Sector Andi Melyani Kahar; Abdul Azis Muthalib; Indira Yuana
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: 10.59246/0481qb92

Abstract

Work discipline is a proximal form of rule-compliant behavior that is central to public-sector reliability but is less frequently examined than employee performance or public service motivation. This study investigates whether leadership style and additional employee income operate as complementary managerial and economic governance mechanisms associated with civil-servant discipline. A quantitative census survey involved all 32 employees of the Southeast Sulawesi Provincial Forestry Service, Indonesia. Data were collected using a five-point Likert questionnaire and analyzed with multiple linear regression. The instruments showed satisfactory internal consistency (Cronbach’s alpha = 0.887–0.911). Leadership style was positively associated with work discipline (β = 0.401, p = 0.009), as was additional employee income (β = 0.443, p = 0.004). The model was significant (F = 15.076, p < 0.001) and explained 51.0% of the variance in discipline (R² = 0.510). The findings suggest that financial incentives do not substitute for leadership; rather, relational-managerial and economic-incentive mechanisms may jointly reinforce rule-compliant behavior. The study contributes context-bound evidence from a subnational public organization with administrative and field-based responsibilities.
Family Planning Extension Worker Competencies in Implementing the Bangga Kencana Program in North Konawe Regency Vebriyanti Rahmadan; Murdjani Kamaluddin; Abdul Hakim
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: 10.59246/2hs0fb69

Abstract

Family planning extension workers operate at the interface of population policy, community engagement, and reproductive health services, yet limited evidence explains how their competencies are enacted under organizational and geographical constraints. This study explored how knowledge, skills, and professional attitudes support implementation of Indonesia's Bangga Kencana Program in North Konawe Regency. A descriptive qualitative design involved six purposively selected informants: one key informant, two primary informants, and three active family planning service users. Data were collected through in-depth interviews, observation, and document review and analyzed through data reduction, data display, cross-informant comparison, conclusion drawing, and verification, supported by source triangulation. Knowledge enabled program explanation, task understanding, and appropriate referral, although policy updating and data-informed planning were uneven. Skills were evident in adaptive outreach, dialogic communication, basic counseling, and community cadre mobilization, whereas complex counseling, partner engagement, data-informed advocacy, and digital practices required strengthening. Professional attitudes were consistently reflected in respectful, non-discriminatory, privacy-conscious, and non-coercive interactions. Competence supported service understanding and trust, but continuity and equitable reach remained contingent on geography, connectivity, facilities, and work organization. Competency development should therefore integrate practice-based learning, supportive supervision, digital and data mentoring, and realistic service-area management.
How Work Motivation Shapes Employee Performance through Job Satisfaction: Evidence from Municipal Enforcement Officers Amiana Ndruru; Abd. Azis Muthalib; Abd. Hakim
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/f717nc34

Abstract

Frontline public organizations require employees who remain motivated under operational pressure, but motivation may improve performance partly because it creates more favorable job attitudes. This study examines the direct effect of work motivation on employee performance and tests job satisfaction as a mediating mechanism among municipal enforcement officers in Kendari, Indonesia. A quantitative census design included all 56 civil servants in the local Satuan Polisi Pamong Praja and was analyzed using partial least squares structural equation modeling. Work motivation positively predicted employee performance (β = .299, p = .022) and job satisfaction (β = .603, p < .001), while job satisfaction showed a strong positive relationship with performance (β = .604, p < .001). The specific indirect effect of work motivation on performance through job satisfaction was also significant (β = .364, p < .001). Because the direct and indirect effects were both positive and significant, job satisfaction represents complementary partial mediation rather than full mediation. The model explained 36.4% of job-satisfaction variance and 67.2% of employee-performance variance. The findings show that motivational energy is translated into stronger performance both directly and through favorable evaluations of work conditions, rewards, coworkers, and supervision.
Work Ethic, Skills, and Motivation as Drivers of Employee Productivity in an Indonesian Mining Company Abdul Hakim; Febyanto Febyanto; Arifuddin Mas’ud
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: 10.59246/7sszjw26

Abstract

Employee productivity is a central concern in resource-intensive industries where operational reliability depends on both human capability and disciplined work behavior. This study examines the associations of work ethic, job skills, and work motivation with employee productivity in an Indonesian mining company. A cross-sectional quantitative survey was conducted using a census of 50 employees at PT Pusaka Mineral Indonesia Sultra. Data were collected through a five-point Likert questionnaire and analyzed using descriptive statistics and multiple linear regression in SPSS 25. The results show positive and statistically significant associations between work ethic and productivity (B = 0.600, p = .005), job skills and productivity (B = 0.553, p = .009), and work motivation and productivity (B = 0.665, p < .001). The overall regression model was also statistically significant (p < .001). The study contributes by integrating normative, capability-based, and motivational employee resources within a single productivity model in a mining setting. The findings suggest that productivity interventions should combine ethical work norms, systematic skill development, and motivational practices rather than relying on technical training alone.

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