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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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How Transformational Leadership and Work Culture Shape Employee Performance in a Private Higher Education Institution Muhammad Adi Satria; Nasrullah Dalli; 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/qdjtqw96

Abstract

Transformational leadership is widely associated with employee performance, yet recent evidence indicates that its effectiveness varies across organizational contexts. This study examines the relative contributions of transformational leadership and work culture to employee performance in a technology-oriented private higher education institution in Southeast Sulawesi, Indonesia. Using a quantitative census survey, data were collected from 67 administrative and educational-support employees and analyzed through multiple linear regression using SPSS 26. The overall regression model was significant, F(2,64) = 51.655, p < .001, explaining 61.7% of the variance in employee performance (R² = .617; adjusted R² = .606). Transformational leadership showed a strong positive association with employee performance (β = .624, p < .001), while work culture also had a positive but smaller association (β = .225, p = .028). The findings indicate that leadership-driven inspiration, intellectual stimulation, and individualized support are particularly important performance resources, while shared work values and norms provide complementary behavioral reinforcement. The study contributes context-specific evidence on leadership and culture in a small technology-oriented higher education institution.
When Budget Efficiency Constrains Training: Workplace Learning Adaptation in Local Government Novitasari Novitasari; Asraf Yunus; 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/yfjvhr43

Abstract

Public organizations must preserve service and infrastructure outcomes while responding to fiscal restraint, yet capability development is often among the first expenditures exposed to adjustment. This study explains how Indonesia’s 2025 budget-efficiency policy reshaped expenditure priorities and human resource development (HRD) practices in the Office of Water Resources and Highways of Southeast Sulawesi Province. A descriptive qualitative case-study design combined interviews with key functional informants, observation, and organizational documents. The analysis identified four connected themes: strategic expenditure reprioritization, continuity of formal performance targets under constrained enabling resources, reduced access to formal development, and substitution toward lower-cost workplace learning through mentoring, coaching, peer exchange, train-the-trainer arrangements, field-based learning, and digital resources. The study develops a substitution-and-safeguarding perspective: fiscal restraint can shift HRD from purchased formal training toward embedded workplace learning, but substitution preserves capability only when relevance, equitable access, protected learning time, competent support, and transfer evaluation are safeguarded. The findings extend public-sector HRD research by linking fiscal adjustment to changes in the architecture of employee learning rather than treating budget efficiency and workforce capability as separate managerial agendas.
How Organizational Climate Shapes Job Satisfaction: The Mediating Role of Organizational Commitment in the Public Sector Nurmaya Pratiwi; Samdin Samdin; 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: 10.59246/7pxhew38

Abstract

Employee attitudes in public organizations are shaped not only by formal structures but also by how employees perceive their work environment and attachment to the institution. This study examines whether organizational commitment transmits the association between organizational climate and job satisfaction among employees of the Plantation and Horticulture Office of Southeast Sulawesi Province, Indonesia. A quantitative cross-sectional census survey involved all 61 employees, and the proposed mediation model was analyzed using SmartPLS 4. Organizational climate was positively associated with job satisfaction (β = 0.395, t = 4.696, p < 0.001) and organizational commitment (β = 0.890, t = 26.402, p < 0.001). Organizational commitment was positively associated with job satisfaction (β = 0.567, t = 6.691, p < 0.001). The indirect effect of organizational climate on job satisfaction through organizational commitment was also significant (β = 0.504, t = 6.226, p < 0.001), indicating complementary partial mediation. The study contributes by positioning organizational commitment as an attitudinal transmission mechanism linking perceived organizational climate to job satisfaction in a local-government setting. The findings suggest that supportive leadership, trust, participative decision making, honest interaction, and communication should be managed together with initiatives that strengthen employees’ institutional attachment.
Competence and Organizational Culture as Drivers of Employee Performance: The Mediating Role of Work Motivation Sanrianto Sanrianto; Pasrun Adam; 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/x6zjg005

Abstract

Public-sector performance depends not only on employees’ individual capability but also on the organizational values and motivational processes that convert capability into sustained effort. Yet limited evidence explains how competence and organizational culture jointly translate into performance through work motivation in accountability-intensive local government institutions. This study examines the direct effects of competence and organizational culture on employee performance and the mediating role of work motivation among 55 employees of the North Konawe Regency Inspectorate, Indonesia. A quantitative census design was analyzed using partial least squares structural equation modeling. Competence and organizational culture positively predicted work motivation and employee performance, while work motivation showed the strongest direct relationship with performance (β = 0.850, p < .001). The model explained 62.7% of the variance in work motivation and 93.5% of the variance in employee performance. The original analysis also reported significant indirect effects through motivation. The study contributes to public-sector HRM by showing that capability-based and culture-based resources are translated into performance partly through motivational activation. Strengthening technical competence, integrity-oriented culture, and motivational conditions should therefore be treated as complementary priorities in local-government inspectorates.
Financial Fairness and Frontline Service as Drivers of Customer Loyalty in Rural Banking David C. E. Lisapaly; Sitti Aisya Sulinda; 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/tv4gjz33

Abstract

Customer loyalty is essential to the sustainability of regional rural banks, yet recent banking research has concentrated heavily on digital service quality, satisfaction, trust, and omnichannel experience, leaving the relative salience of economic fairness and face-to-face service execution less clear. This study examines and compares the associations of perceived interest-rate fairness and frontline employee service performance with credit-customer loyalty at PT Bank Perekonomian Rakyat Bahteramas Kolaka (Perseroda), Indonesia. A quantitative cross-sectional survey involved 96 active credit customers. Data were collected using a five-point Likert questionnaire and analyzed with multiple linear regression. Perceived interest-rate fairness was positively associated with loyalty (β = 0.209, t = 2.145, p = 0.035), while frontline employee service performance showed a stronger positive association (β = 0.314, t = 3.220, p = 0.002). The model was significant, F(2, 93) = 10.079, p < 0.001, and explained 17.8% of loyalty variance. The study contributes a dual-cue perspective by jointly evaluating an economic-exchange cue and a relational-service cue in a relationship-intensive rural banking context.
How Local Protection Services Respond to Sexual Violence: Capacity, Coordination, and Adaptation in Southeast Sulawesi Suci Fitri Amalia Surdin; Muh. Nur; 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/z663nq63

Abstract

Sexual violence against women and children requires coordinated, survivor-centred services that integrate legal, psychosocial, health, and protection responses. Yet limited evidence explains how local government protection units sustain such services under resource constraints. This qualitative study examines service effectiveness at the Technical Implementation Unit for Women and Child Protection (UPTD PPA) in South Konawe Regency, Southeast Sulawesi, Indonesia, focusing on goal attainment, multisector coordination, adaptive service delivery, and organizational constraints. Data were collected from January to March 2025 through in-depth interviews, observation, and document review. The findings show that the unit provides complaint handling, legal assistance, psychosocial support, health referral, temporary shelter, and trauma-related support. Service delivery is strengthened by collaboration with police, hospitals, legal-aid organizations, and community actors. However, staffing shortages, limited specialist expertise, budget and facility constraints, fragmented reporting, and uneven inter-agency coordination reduce service consistency. The study contributes a capacity–coordination–adaptation perspective, showing that effective local responses depend not only on formal service availability but also on workforce capability, connected referral networks, and survivor-sensitive adaptation.
Interpersonal Communication Under Operational Pressure: A Qualitative Study of Coordination in a Creative Production Workplace Sulharjan Sulharjan; Asraf Yunus; 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/rn8pfj88

Abstract

Interpersonal communication at Percetakan Partner, a printing-service firm in Kendari, Indonesia, operates across interdependent administrative, design, production, and finishing tasks. Using a qualitative descriptive approach, data were collected through in-depth interviews, participant observation, and organizational documentation. Analysis involved data reduction, data display, comparison across organizational roles, and conclusion development, with DeVito’s five humanistic qualities serving as analytical reference points. Four patterns emerged from the data. Openness appeared in employees’ clarification of incomplete customer specifications and early reporting of production defects. Empathy took the form of preparing print-ready design files to prevent avoidable technical problems for production operators. Employees also combined face-to-face conversations, written order notes, WhatsApp messages, and non-verbal cues to confirm specifications, communicate revisions, and address urgent production issues. Morning briefings and repeated confirmation helped clarify priorities and responsibilities. However, machine noise, information overload, fatigue, deadline pressure, and differences in technical vocabulary interfered with message accuracy. These findings show how interpersonal practices, communication channels, and working conditions jointly shape coordination in a small production workplace. The relational–media–environment framework developed from these findings connects communication quality with channel selection and the operational conditions that affect information exchange across production stages.
Pengaruh Perceived Usefulness dan Perceived Ease of Use terhadap Purchase Intention melalui Attitude Toward Using AI pada Mahasiswa Gen Z Pengguna Shopee Thania Ananta; Arief Maulana
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/kpqrnt23

Abstract

The rapid development of Artificial Intelligence (AI) in e-commerce has changed how consumers search for products, obtain recommendations, and interact with digital shopping platforms. However, research examining the role of Perceived Usefulness and Perceived Ease of Use in shaping Purchase Intention through Attitude Toward Using AI among Generation Z in the Indonesian e-commerce context remains limited. This study aims to analyze the effects of Perceived Usefulness and Perceived Ease of Use on Purchase Intention, with Attitude Toward Using AI as a mediating variable among Generation Z students who use AI features on Shopee at Universitas Negeri Padang. This study employed a quantitative approach involving 250 Generation Z students who use Shopee, selected using purposive sampling. The respondents were predominantly female (64.4%) and aged 18–21 years (52.4%). Data were collected through an online questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that Perceived Usefulness and Perceived Ease of Use have positive and significant effects on Attitude Toward Using AI and Purchase Intention. Attitude Toward Using AI also has a positive and significant effect on Purchase Intention and mediates the effects of Perceived Usefulness and Perceived Ease of Use on Purchase Intention. The structural model explains 20.5% of the variance in Attitude Toward Using AI and 44.2% of the variance in Purchase Intention. This study contributes to extending the application of the Technology Acceptance Model in explaining purchase intention in AI-supported e-commerce among Generation Z in Indonesia.
Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional terhadap Audit Report Lag: Studi Empiris Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Naviga Rahmi; Nelvirita Nelvirita
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/pf4zy325

Abstract

Late publication of audited financial statements remains a persistent problem in Indonesia's capital market and is especially relevant in the energy sector, where capital-intensive operations and exposure to commodity price and policy shocks make audits more complex. Evidence on whether ownership structure shortens audit report lag is inconsistent across countries and sectors, and few studies have tested it in this sector. Drawing on agency theory, managerial ownership (an alignment mechanism) and institutional ownership (a monitoring mechanism) are tested as determinants of audit report lag, with firm size, profitability, leverage, and auditor type as controls. Multiple linear regression is applied to 140 firm-year observations from 28 energy-sector firms listed on the Indonesia Stock Exchange during 2020–2024, with extreme audit report lag values winsorized to address non-normality. Neither managerial ownership nor institutional ownership has a significant partial effect on audit report lag, whereas higher profitability and engagement of a Big Four auditor are associated with shorter lag. The model explains only a limited share of the variation in audit report lag, so the results are best read as associations within this sample rather than conclusive evidence. The study contributes evidence from a capital-intensive, rarely examined sector showing that ownership structure alone does not account for reporting timeliness, while profitability and auditor characteristics appear more relevant.
Abu Ubaid's Thoughts on the Economy of the People: a Case Study of Community-Based Economic Management in the Digital World Erni Yusnita Siregar
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 4 (2023): Oktober : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/7mhwd249

Abstract

Abu Ubaid's thoughts on the ummah economy, which includes the principles of distributional justice, property protection, social solidarity, and the role of the state in regulating markets, are still relevant to apply in community-based economic management, especially in the digital world. As sharia-based digital platforms develop, it is important to understand how these principles can be adapted to create a more inclusive and fair economy. This research aims to analyze the relevance of Abu Ubaid's thoughts in the context of a digital community-based economy, as well as exploring its application in platforms such as digital cooperatives, sharia crowdfunding, and sharia marketplaces. This research uses a qualitative approach with case studies on several digital community platforms that implement sharia principles. Data was collected through document analysis, interviews with platform managers, and observations of platform operational practices. The research results show that the principles of wealth as trust, kifayah (sufficiency), and distribution of wealth through zakat, alms, and fa'i are very relevant to digital community-based economic practices. These platforms integrate sharia contracts such as mudharabah, musyarakah and murabahah, and provide transparency features such as periodic reports and financial dashboards. However, most platforms refer more to contemporary muamalah fiqh and modern sharia standards, with Abu Ubaid's thoughts rarely being explicitly referenced. This research suggests the integration of zakat, waqf and infaq principles into digital platform design, as well as the preparation of community economic guidelines based on classical scientific heritage. Collaboration between classical jurisprudence experts, sharia fintech practitioners, and technology developers will help translate Abu Ubaid's principles into applicable technical features.

Page 38 of 40 | Total Record : 394

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