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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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Etika Maqashid Syariah dalam Arus Digitalisasi Perbankan Syariah: Menakar Inklusi Keuangan Berkeadilan di Era Ekonomi Digital Azizatur Rahmah
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 1 (2024): Januari : 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/c2vyyg12

Abstract

The digitalization of financial services has fundamentally transformed Islamic banking, ranging from digital account opening and application-based financing to artificial-intelligence-driven chatbot services. Behind these efficiency gains lies a fundamental question of whether this digital transformation remains grounded in maqashid shariah, namely the preservation of religion, life, intellect, lineage, and property, or instead creates a new form of financial exclusion for digitally underserved vulnerable groups. This study aims to analyze the extent to which Islamic banking digitalization practices in Indonesia align with maqashid shariah principles and their contribution to just financial inclusion. The study employs a descriptive qualitative approach through library research and document analysis of annual reports, Financial Services Authority policies, and related academic literature. Data were analyzed using content analysis techniques with the maqashid shariah index as the analytical framework. The findings indicate that Islamic banking digitalization contributes positively to the hifz al-mal (protection of property) dimension through transaction efficiency and expanded service reach, yet still faces challenges in the hifz al-din and hifz al-nasl dimensions due to digital literacy gaps, minimal integration of shariah values in application interfaces, and the risk of algorithmic bias in financing eligibility assessments. This study recommends the explicit integration of maqashid shariah values into digital product design and the strengthening of shariah-based consumer protection regulations so that digital transformation genuinely delivers financial justice for all levels of society.
Meta-Learned Basis Reconfiguration: Drift-Aware Hypernetwork Ensembles for Real-Time Financial Fraud Detection Rachmawati Rachmawati; Ibnu Hajar; Ummy Kalsum; Wahyuni Rahmah
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 1 (2025): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/3kz0zg73

Abstract

Financial fraud detection in transaction streams faces distributional change, severe class imbalance, delayed outcome labels, and strict inference-time constraints. This study presents a drift-aware ensemble architecture in which ADWIN and Page–Hinkley statistics condition a hypernetwork that generates low-dimensional adaptation coefficients and detector-gating weights. Episodic meta-training is designed to expose the controller to simulated changes in fraud behavior, while a dual-timescale mechanism separates rapid configuration updates from slower controller refinement. The architecture further specifies versioned logging for decision traceability. An evaluation protocol is described for chronological transaction streams, including static and adaptive baselines, precision–recall performance, adaptation delay, serving latency, and component ablations. Numerical results presented in this manuscript require verification against the original experiment outputs and implementation before they can be treated as empirically established findings. The central contribution is a testable architecture for conditional ensemble adaptation; its comparative effectiveness and deployment readiness remain subject to reproducible validation.
Lingkungan dan Disiplin Kerja terhadap Kinerja Guru: Peran Mediasi Komitmen Organisasi pada Sekolah Dasar di Rote Tengah Jarmita Lodia They; Hyronimus Se
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/gaf61c11

Abstract

Teacher performance in elementary schools is closely associated with the work environment, work discipline, and organizational commitment. This study examines the effects of the work environment and work discipline on teacher performance and the mediating role of organizational commitment in elementary schools in Rote Tengah Subdistrict, Rote Ndao Regency. A mixed-methods approach was applied to 122 teachers using a saturation sampling technique. Data were collected through questionnaires, observations, interviews, and documentation. Quantitative data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4, while qualitative data were analyzed descriptively to complement the quantitative findings. The results show that the work environment and work discipline have positive and significant effects on organizational commitment. However, only work discipline has a positive and significant effect on teacher performance. The work environment and organizational commitment have no significant direct effects on teacher performance, and organizational commitment does not mediate the effects of the work environment or work discipline on teacher performance. Qualitative findings indicate that teachers generally experience a supportive work environment and demonstrate commitment to school activities, although differences remain in attendance, participation, and completion of teaching responsibilities across schools. These findings indicate that work discipline is more directly associated with the consistent implementation of teachers’ professional responsibilities. The model explains 82.9% of the variance in organizational commitment and 58.7% of the variance in teacher performance. The findings underscore the importance of consistent supervision, clear work responsibilities, attendance monitoring, and active participation in school activities, while maintaining a supportive work environment to strengthen organizational commitment.
Pengaruh Flash Sale dan Tagline ‘Gratis Ongkir’ terhadap Perilaku Impulse Buying pada E-Commerce: Studi pada Mahasiswa Program Studi Pendidikan Bisnis Angkatan 2024 Universitas Negeri Medan Dwi Rahmadani; Ainul Mardhiyah
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/s0nv3w31

Abstract

The rapid growth of e-commerce has increased the use of promotional strategies that may encourage consumers to make unplanned purchases. Flash sales create urgency through limited-time offers, while free-shipping taglines reduce consumers’ perceptions of additional transaction costs. These promotional mechanisms are particularly relevant to university students, whose online purchasing decisions may be influenced by attractive offers and immediate incentives. This research examines the partial and simultaneous effects of flash sales and free-shipping taglines on impulse buying among students in the Business Education Program, 2024 cohort, at Universitas Negeri Medan who use Shopee. A quantitative associative approach was employed, involving all 85 students in the population through a saturated sampling technique. Data were collected using a Likert-scale questionnaire and analyzed through multiple linear regression with SPSS version 25. The findings indicate that flash sales and free-shipping taglines have positive and statistically significant effects on impulse buying, both individually and jointly. The regression model explains 49.2% of the variation in impulse buying, while the remaining 50.8% is associated with factors outside the model. Free-shipping taglines demonstrate a stronger relative influence than flash sales, suggesting that perceived savings on delivery costs may play an important role in students’ unplanned purchasing decisions. These findings highlight the relevance of promotional strategies in online consumer behavior and the need for students to evaluate their purchasing decisions in relation to their actual needs and financial capacity.
Penggunaan Instagram dan Tiktok sebagai Sarana Promosi Perusahaan pada Akademi Amarta Multikarya Cemerlang (AMC) Nabyluro’y Ryan Ahmad; Yusuf Amri Amrullah
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: 10.59246/04nfn497

Abstract

Social media has become an important tool for organisations to disseminate information, promote services and build relationships with prospective clients. This study aims to analyse the use of Instagram and TikTok as promotional tools at the Amarta Multikarya Cemerlang Academy (AMC), covering the objectives of their use, target audience, content management, audience response and an evaluation of their use. The research employs a qualitative approach using a single-case embedded design, with Instagram and TikTok as the units of analysis. Data were collected through observation, semi-structured interviews and documentation during the period 28 April–30 June 2026, and subsequently analysed through data condensation, data presentation, and the drawing and verification of conclusions.  The research findings indicate that Instagram and TikTok are used to convey information whilst building relationships with prospective clients from the SME sector, government departments and business owners. Instagram is utilised more actively through educational content, tips, promotions, documentation, Reels and timely content, whilst TikTok is used for educational content, ice-breakers and AMC Academy activities. Audience response is evident from content engagement and the fact that prospective clients have contacted the AMC Academy regarding SME mentoring services and agribusiness training. However, the effectiveness in terms of business conversion cannot yet be determined as data on registrations, transactions and revenue generated from social media is not yet available. Limited human resources also pose a challenge in managing social media.
Analisis Responsivitas dan Keadilan Pemerintah Desa Kramat Jegu dalam Pelayanan Publik Perspektif Islam Sita Ajizah Ah Zahro; Mochammad Andre Agustianto
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: 10.59246/5w8wbw06

Abstract

Public service is one of the responsibilities of village governments in meeting community needs. This study aims to analyze the responsiveness and fairness of the Kramat Jegu Village Government in providing public services from an Islamic perspective. This study uses a qualitative approach with a descriptive research design. Data were collected through interviews, observation, and documentation. Informants were purposively selected from village government officials and community members, including the village treasurer, neighborhood leaders, Karang Taruna representatives, and residents. The results show that the responsiveness of the Kramat Jegu Village Government is reflected in accessible complaint channels through neighborhood leaders, village officials, and WhatsApp groups, as well as responses to administrative and public facility needs. However, some technical problems require longer follow-up, and several community aspirations have not received concrete responses. In terms of fairness, the village government has attempted to distribute assistance, development, public services, and opportunities for community participation. Nevertheless, disparities in development priorities, inaccurate targeting of some social assistance, and concerns about group interests remain. In addition, several community empowerment activities have not been followed by sustained mentoring or further opportunities. From an Islamic perspective, public services reflect the values of maslahah and amanah, but their implementation still needs to be strengthened to ensure that benefits are equitable, appropriately targeted, and sustainable.
Training, Competence, and HSE as Determinants of Worker Performance: The Mediating Role of Job Satisfaction in Mining Companies Robert Tua Barasa; Fajriyatul Abadiyah; Yurda Indari
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/zqa75a27

Abstract

The mining sector plays a strategic role in Indonesia’s economy but faces persistent challenges related to workforce quality and occupational safety. This study examines the effects of training, competence, and health, safety, and environment (HSE) on worker performance, with job satisfaction as a mediating variable, among mining workers in Bangka Belitung, Indonesia. Using a quantitative survey of 200 respondents, the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that training, competence, and HSE positively and significantly influence job satisfaction. Training, HSE, and job satisfaction also have significant positive effects on worker performance, whereas competence has no significant direct effect on performance. Job satisfaction mediates the relationships of training, competence, and HSE with worker performance. The findings indicate partial mediation for training and HSE, while competence influences worker performance indirectly through job satisfaction. This study contributes to human resource management literature by demonstrating the different pathways through which human resource practices relate to worker performance in the mining sector. Practically, the findings highlight the importance of integrating training, competence development, and HSE practices with initiatives to enhance job satisfaction and improve worker performance.
Transisi Outsourcing Gudang ke 3PL di Industri Pertambangan: Kajian Literatur Sistematis Tantangan Organizational Development Wilis Ajie NU Projo
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/tamjaq22

Abstract

The global mining sector increasingly relies on third-party logistics (3PL) to achieve operational efficiencies, yet transitioning warehouse operations from self-operated models to external providers introduces complex organizational development (OD) challenges. This study aims to systematically identify and categorize these challenges within mining logistics. Utilizing a Systematic Literature Review (SLR) following PRISMA guidelines, a search was conducted across Scopus, Web of Science, and Google Scholar for peer-reviewed articles published between 2000 and 2024. Based on the inclusion criteria focusing specifically on mining logistics and organizational change, 35 articles were analyzed from an initial pool of 308. The findings reveal five primary OD themes: employee resistance and workforce transition complexities, loss of tacit institutional knowledge, cultural and information system integration barriers, contract governance challenges, and decision misalignments between headquarters and local sites. Furthermore, these themes interact in a complex causal network that threatens operational continuity. Synthesizing the evidence from the reviewed literature regarding the failure mechanisms of these five challenges, the study concludes that successful 3PL transitions require targeted organizational interventions: (1) systemic change management frameworks (e.g., proactive communication and dual-manning periods) to mitigate workforce resistance and preserve tacit operational knowledge, (2) relational resilience strategies based on mutual trust to bridge cultural and system integration gaps, and (3) internal intelligent client capabilities and inclusive transition steering committees to resolve headquarters-local decision misalignments and ensure robust contract governance.
Digitalisasi Sistem Informasi Desa dan Transparansi Pelayanan Publik terhadap Kinerja Aparatur Desa Di Kecamatan Pucuk Kabupaten Lamongan Erica Dewi Arianti; Ony Kurniawati
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: 10.59246/3598gd66

Abstract

Digital transformation has become an important component of village governance, particularly in improving administrative efficiency, public service transparency, and accountability. However, the effectiveness of digital village information systems depends on their implementation and the capacity of village officials to utilize technology in public administration. This research examines the partial and simultaneous effects of Village Information System digitalization and public service transparency on village officials’ performance in Pucuk District, Lamongan Regency. A quantitative approach was employed, involving a population of 144 village officials and a sample of 59 respondents selected using the Slovin formula with a 10% margin of error. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS 26.0. The results indicate that Village Information System digitalization has a positive and significant effect on village officials’ performance (t = 6.048, p < .001), while public service transparency also has a positive and significant effect (t = 4.757, p < .001). Simultaneously, both independent variables significantly affect performance (F = 96.840, p < .001). The model reports an R² of .776 and an adjusted R² of .768, indicating that the predictors explain 76.8% of the variance in performance after adjustment. These findings highlight the importance of integrating digital administrative systems with transparent service practices to strengthen village governance and improve officials’ performance.
Pengaruh Literasi Digital, Peluang Usaha, dan Pengambilan Risiko terhadap Minat Berwirausaha: Studi pada Siswa Kelas XI Pemasaran SMK Negeri 1 Medan Yulie Aisyah Binrany; Aurora Elise Putriku
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: 10.59246/7z53fp91

Abstract

Vocational high school graduates record the highest open unemployment rate among education levels, which makes entrepreneurial interest an important alternative career path. This study aims to examine the partial and simultaneous effects of digital literacy, business opportunity, and risk-taking on the entrepreneurial interest of eleventh-grade Marketing students at State Vocational High School 1 Medan. This quantitative ex post facto study involved all 65 students as respondents through total sampling. Data were collected using a four-point Likert-scale questionnaire that had been tested for validity and reliability, and were analyzed using multiple linear regression, classical assumption tests, t-tests, an F-test, and the coefficient of determination. The results show that digital literacy (b = 0.212; p = 0.048), business opportunity (b = 0.622; p < 0.001), and risk-taking (b = 0.243; p = 0.008) each have a positive and significant effect on entrepreneurial interest, with business opportunity having the largest coefficient. Simultaneously, the three variables have a significant effect (F = 41.078; p < 0.001) and explain 66.9% of the variance in entrepreneurial interest. These findings imply that entrepreneurship learning in vocational schools should integrate digital literacy, opportunity recognition, and calculated risk-taking.

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