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
Dampak Infrastruktur Transportasi Terhadap Perekonomian Masyarakat Di Provinsi Riau Lena Mawaddah Warahma; Nurhakimah Putri; Tara Azhari; Ansharullah Ansharullah
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: 10.59246/5pgfe411

Abstract

Transportation infrastructure plays an important role in supporting economic activities and improving community welfare in Riau Province. Adequate transportation infrastructure can facilitate mobility, goods distribution, market access, and regional economic connectivity. This study aims to analyze the impact of transportation infrastructure on the economy of communities in Riau Province. This study uses a literature review method by examining relevant scientific articles, research reports, books, and official government publications. The data were analyzed descriptively and qualitatively by identifying, comparing, and synthesizing findings from previous studies related to transportation infrastructure and economic activities. The results indicate that improved transportation infrastructure contributes to better accessibility, more efficient distribution of goods, wider market access, increased business opportunities, and improved economic connectivity among regions. The development of transportation infrastructure, including the Pekanbaru–Dumai Toll Road, has also influenced trade, logistics, and community economic activities. However, its impacts may vary depending on location, type of business, and community dependence on existing transportation routes. Therefore, integrated and equitable transportation development is needed to maximize its contribution to economic growth and regional economic equality in Riau Province.
Bukan Sekadar Kasus Uji Tabrak: Analisis Rasio dan Dekomposisi Du Pont atas Penurunan Rentabilitas PT Astra International Tbk 2023–2025 Akhmad Verdiansah; Urwawuska Ladini
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/yqbgm020

Abstract

Prior ratio studies of PT Astra International Tbk rarely examine whether a profitability decline matches a specific corporate event or how restated comparatives alter trends. This descriptive single-case study uses consolidated statements from the 2023–2025 Annual Reports. Nine solvency, liquidity, and profitability ratios were computed; ROE was decomposed with the three-factor Du Pont model and cross-checked against segment and car-market data; and ratios were recalculated with comparatives restated under PSAK 103 and PSAK 117. Solvency was stable, liquidity tightened, and ROE fell from 17.77% to 13.83%, driven by lower net margin and asset turnover rather than leverage. The earnings decline was concentrated in heavy equipment and mining, while automotive profit was nearly flat. Because the design cannot isolate the effect of the Daihatsu crash-test case, this does not show that the case had no effect, only that the evidence is insufficient to attribute the decline to it. The PSAK 117 restatement matters analytically because it changes the comparative base: against restated 2024 figures, the 2025 liquidity decline is larger, so trends across report editions mix accounting-policy and economic changes. The study contributes a triangulation procedure linking Du Pont components with segment and market data before attributing performance to an event.
Pengaruh Inflasi, Pertumbuhan Upah Minimum, dan Pertumbuhan Penduduk terhadap Pengangguran Terbuka di Provinsi Sumatera Utara Roy Kristanto Lumban Tobing; Muhammad Bukhori Dalimunthe
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/pdr9rx62

Abstract

Open unemployment (TPT) in North Sumatra has declined since 2005, yet most workers remain in the informal sector, so it is unclear which macroeconomic and demographic factors still shape it. This study analyzes the effects of inflation, minimum wage growth, and population growth on TPT in North Sumatra Province during 2005–2024. Annual secondary data from Statistics Indonesia (BPS) were analyzed using multiple linear regression with a first-order autoregressive error structure, AR(1), estimated by maximum likelihood on 19 effective observations. The minimum wage and population enter as first differences of natural logarithms to remove trend-induced multicollinearity. Inflation (p = 0.712) and minimum wage growth (p = 0.935) have no significant partial effect on TPT. Population growth has a positive coefficient that is significant only at the 10% level (p = 0.059). The regressors are jointly significant (F = 15.395; p < 0.001), and the model yields an R² of 0.856, although the high autoregressive coefficient (0.967) indicates strong persistence in unemployment. These findings suggest that employment policy in the province should concentrate on absorbing labor supply growth through job creation and vocational skills.
Pengaruh  Ketersediaan  Barang,  Gratis  Ongkir  dan Kemudahan Return terhadap Keputusan Pembelian Skincare The Originote Official Store di Shopee: Studi Kasus Siswi SMA Harapan Bangsa Tanjung Morawaa Dian Artika; Suhaila Husna Samosir; Melisa Zuriani Hasibuan; Mhd. Dani Habra
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: 10.59246/5z40ar15

Abstract

Online purchasing decisions are increasingly shaped by marketplace services and promotional facilities that influence consumers' perceptions of convenience and transaction security. In the skincare market, product availability, free shipping, and return policies represent important factors that may shape purchasing behavior, particularly among young consumers. This research examines the influence of these three factors on purchasing decisions for The Originote skincare products through Shopee among female students at SMA Harapan Bangsa Tanjung Morawa. A quantitative approach with a causal associative design was employed, involving 74 respondents who had purchased The Originote products through Shopee. Data were collected using questionnaires and analyzed through multiple linear regression, classical assumption tests, and hypothesis testing with SPSS. The partial test results reveal that product availability has no significant effect on purchasing decisions (t = -0.328; p = 0.744), while free shipping also demonstrates no significant effect (t = 1.206; p = 0.232). In contrast, ease of return exhibits a positive and significant effect (t = 2.389; p = 0.020), indicating its relevance in reducing perceived transaction risks. Simultaneously, all three independent variables significantly influence purchasing decisions (F = 3.455; p = 0.021). The coefficient of determination (R² = 0.129) indicates that the variables explain 12.9% of the variation in purchasing decisions. These findings highlight the importance of accessible return policies in strengthening consumer confidence when purchasing skincare products online.