cover
Contact Name
Mohamad Toha
Contact Email
motoha@uac.ac.id
Phone
+623216855722
Journal Mail Official
journal.mjifm@gmail.com
Editorial Address
Jalan Raya Tirtowening Jl. Raya Tirtowening Pacet No.17, Bendorejo, Bendunganjati, Kec. Pacet, Kabupaten Mojokerto, Jawa Timur 61374
Location
Kab. mojokerto,
Jawa timur
INDONESIA
Majapahit Journal of Islamic Finance dan Management
ISSN : -     EISSN : 27980170     DOI : https://doi.org/10.31538/mjifm
Core Subject : Economy, Science,
Majapahit Journal of Islamic Finance and Management (MJIFM) (E-ISSN 2798-0170) is a journal published by Universitas KH. Abdul Chalim Mojokerto Indonesia four times a year (March, June, September and December). As the name implies, the journal brings two major themes, namely Islamic Finance and Business Management. The journal invites scholars, practitioners, and researchers to submit articles to the management team. Articles submitted will be published after being verified and modified to suit the standard international journals. MJIFM limits only the article publication related to two major themes having been mentioned.
Articles 378 Documents
The Effect of Store Atmosphere and Electronic Word of Mouth (E-WOM) On Customer Satisfaction at Sate Apaleh Geurugok Bireuen with Excellent Service as a Mediation Variable Rahmah, Zulia; Setyaningrum, Retno Purwani
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.447

Abstract

Customer satisfaction is one of the keys to business success, including in the rapidly growing culinary sector. Sate Apaleh Geurugok Bireuen is a popular local culinary business, but it still faces challenges in maintaining customer satisfaction. The purpose of this study is to analyze The Influence of Store Atmosphere and Electronic Word of Mouth (eWOM) on Customer Satisfaction at Sate Apaleh Geurugok Bireuen with Excellent Service as a variable mediation. This study uses a quantitative method, sampling using the lemeshow formula, because the population size is unknown and a sample of 100 respondents was obtained. Data were collected through a questionnaire distributed using Google Forms. Data processing was carried out using Partial Least Squares (PLS) through the Structural Equation Model (SEM) technique with the help of the SmartPLS program version 4.1.1. The results of the analysis obtained are: Store atmosphere has a significant effect on customer satisfaction at Sate Apaleh Geurugok Bireuen. Electronic word of mouth does not have a significant effect on customer satisfaction on sate apaleh geurugok bireuen. Excellent service has a significant influence on customer satisfaction on sate apaleh geurugok bireuen. Store atmosphere has a significant influence on Excellent service on satay or Geurugok Bireuen. Electronic of mouth has a significant influence on Excellent service on satay or Geurugok Bireuen.Store atmosphere has a significant influence on customer satisfaction on sate apaleh geurugok bireuen with excellent service as a mediating variable. Electronic Word of Mouth has a significant influence on customer satisfaction on sate apaleh geurugok bireuen with excellent service as a mediating variable.
The Influence of Customer Purchase Behavior and Trust on Corporate Sustainability Dimension of Tokopedia Brand Reputation in South Cikarang Anis, Anis; Setyaningrum, Retno Purwani
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.451

Abstract

The rapid development of e-commerce in Indonesia has changed people's shopping behavior from conventional to digital, which has an impact on aspects of corporate sustainability, including brand reputation. Tokopedia as one of the leading e-commerce platforms, needs to understand the factors that influence the sustainability of its company, especially in terms of consumer purchasing behavior (Customer Purchase Behavior) and customer trust (Trust). The purpose of this study is to analyze the Influence of Customer Purchase Behavior and Trust on the Corporate Sustainability Dimensions of Tokopedia's Brand Reputation in South Cikarang. This study uses quantitative methods, The population in this study was Tokopedia e-commerce users, totaling 134 people. The sample used was a saturated sample, namely using the entire population as a sample of 134 respondents. Data processing used the SmartPLS version 3.0 analysis tool. The results of the analysis obtained were reputation Tokopedia in South Cikarang. Trust does not have a positive effect on Tokopedia's brand reputation in South Cikarang. Customer purchasing behavior does not have a positive effect on corporate sustainability through the mediation of Tokopedia's brand reputation in South Cikarang. Trust does not have a positive effect on corporate sustainability through the mediation of Tokopedia's brand reputation in South Cikarang.
The Impact of Environmental, Social, and Governance (ESG) Risk Rating on Audit Opinions: Empirical Study on IDX80-Listed Companies (2022–2023) Hasna Nur Laila; Triani, Ni Nyoman Alit
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.410

Abstract

This study investigates the influence of Environmental, Social, and Governance (ESG) Risk Rating on the likelihood of receiving a modified audit opinion among companies listed on the IDX80 index for the period 2022–2023. Employing a quantitative associative research design, the study uses binary logistic regression to analyze 144 firm-year observations drawn from 72 companies that met the criteria of publishing complete financial and sustainability reports. The ESG Risk Rating was treated as the independent variable, while leverage and return on assets (ROA) were used as control variables. Audit opinion, classified as either unqualified or modified, served as the dependent variable. The findings reveal a significant positive relationship between ESG risk and modified audit opinions, suggesting that firms with higher ESG risk (i.e., weaker ESG performance) are more likely to receive modified opinions. Conversely, leverage, liquidity show positive and significant effect, cashflow and firm size show negative effect, meanwhile ROA, firm age, and sales growth did not show significant influence. The model exhibited strong predictive ability with a classification accuracy of 91,7% and a Nagelkerke R² of 74,8%. These results highlight the importance of ESG performance in audit assessments and suggest that auditors increasingly consider non-financial information. The study implies that improving ESG practices and disclosure can enhance a company’s credibility and reduce audit risks, offering valuable insights for stakeholders, regulators, and corporate decision-makers.
Analysis of Factors Influencing Accounting Students' Interest in Public Accountant Careers (Empirical Study of Accounting Students of Universities in Surakarta City, Class 2021 and 2022) Husna, Aufi Muaddibah; Trisnawati, Rina
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.473

Abstract

This study aims to analyze the influence of financial rewards, perceptions of the public accounting profession, perceptions of the work environment, adversity quotient, and professional training on accounting students' interest in pursuing a career as a public accountant in accounting students at universities in Surakarta City, intakes of 2021 and 2022. This study uses primary data obtained from questionnaires with 115 respondents. The analysis methods used include descriptive statistics and multiple linear regression. The results of this study indicate that financial rewards and perceptions of the public accounting profession influence accounting students' interest in pursuing a career as a public accountant, while other variables do not have a significant influence on student interest. These findings are expected to provide insight for educational institutions, in this case, universities, regarding the factors that influence student interest in a career, especially in the public accounting profession.
The Effect of Packaging Design, Product Quality, and Brand Image on Buying Interest in Wila Products in Surabaya City Amaliyah, Febby Dzurrotul; Kusuma, Yanda Bara
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.382

Abstract

This study aims to analyze the influence of packaging design, product quality, and brand image on consumer purchasing interest in Wila, a healthy snack made from pumpkin. With the increasing trend of healthy lifestyles, consumers are now more selective in choosing products, including in the snack category. Wila is present as a local healthy snack solution that prioritizes nutritional value and sustainability. This study uses a quantitative approach by distributing questionnaires to 100 respondents who have known or tried Wila products. The sampling technique used was purposive sampling, and the analysis method used was multiple linear regression through SPSS. The results of the study indicate that packaging design, product quality, and brand image partially and simultaneously have a significant effect on consumer purchasing interest.
Analysis of Financial Performance on Company Value with Financial Health as an Intervening Variable Diraningsurya, Ica Oktavia; Triyono, Triyono
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.386

Abstract

This study aims to analyze the effect of financial performance with profitability ratio, leverage, and activity on company value with financial health as an intervening variable in manufacturing companies on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique in this study was purposive sampling. The data analysis method in this study applied multiple linear regression analysis, path test, and Sobel test with the help of SPSS software version 30 and Sobel Test Calculation for the Significance of Mediation. The number of companies that meet the criteria is 162 companies with 486 data samples, and outlier handling is carried out on 421 data samples. The results of the study indicate that profitability, leverage, and activity have a significant effect on financial health. Profitability, leverage, and financial health have a significant effect on firm value, while activity has no effect. In addition, financial health mediates the relationship between leverage and firm value, but does not mediate the relationship between profitability or activity and firm value.
The Influence of Perception of Usefulness and Ease of Use on User Decisions of QRIS Digital Payment Application Services in Gorontalo City (Study at Recha Farma Gorontalo Pharmacy) Pakaya, Sri Afrilliya; Taan, Hapsawati
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.390

Abstract

This study aims to determine the effect of perceived usefulness on the decision of users of the QRIS digital payment application service in Gorontalo City. The sampling technique is non-probability sampling with a total of 96 respondents. Data collection was carried out through observation and the distribution of questionnaires, which were collected using the Cochran formula. Data analysis was performed using simple linear regression analysis, processed with the help of SPSS. The results of this study indicate that perceived usefulness has a positive and significant effect on user decisions. Based on the results of the study, the public considers that QRIS digital payments are easy to learn to use, the system is easy to apply, so it does not require more effort in its use. Meanwhile, the convenience felt by the people of Gorontalo City directly encourages their decision to continue using QRIS in daily payments.
The Impact of Industrial Revolution 4.0 on the Creative Economy Sector in Indonesia: A Literature Review of Opportunities and Challenges Efendi, Efendi
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.393

Abstract

The industrial revolution 4.0 has had a significant impact on the development of the creative economy sector in Indonesia, both in terms of opportunities and challenges. To maximize its benefits, collaborative efforts are needed between the government, industry players, and the community to overcome existing challenges and utilize technological opportunities to encourage sustainable growth in the creative economy sector. This research is a qualitative research type that uses a library research approach. Data collection was carried out through a literature study, which involved searching, selecting, and collecting various relevant documents or literature. The results of the study indicate that: 1). The impact of the industrial revolution 4.0 on the development of the creative economy sector in Indonesia is that the industrial revolution 4.0 encourages digital transformation in the Indonesian creative economy sector, expanding market access through digital platforms and enabling more innovative production. However, tighter competition and the need for technological adaptation pose challenges for creative industry players. 2). The opportunities of the industrial revolution 4.0 for the development of the creative economy sector in Indonesia are that the industrial revolution 4.0 opens up great opportunities for the Indonesian creative sector through technology-based innovation, collaboration between the creative sector and technology, and the creation of new jobs in the digital field. Digital platforms enable Indonesian creative products to penetrate the international market. 3). The challenges posed by the Fourth Industrial Revolution (I4.0) to the development of Indonesia's creative economy sector include limited digital infrastructure and skills, as well as intense global competition. Furthermore, copyright and intellectual property protection are also crucial issues that require attention for the creative economy sector to thrive.
The Influence of Understanding E-Commerce, Accounting Information Systems, and Business Capital on Decision Making in Entrepreneurship Salviano, Feby Angelica; Yanthi, Merlyana Dwinda
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.405

Abstract

This study was conducted to examine the influence of e-commerce understanding, AIS, and venture capital on entrepreneurial decision-making. This study was conducted at Surabaya State University. The data collection method used a questionnaire distributed to accounting students. The population in this study was accounting students who had taken or completed the Accounting Information Systems and Entrepreneurship courses or entrepreneurial practices. The data used in this study were primary data obtained from distributing questionnaires to 177 respondents using purposive sampling techniques. Data analysis used multiple regression analysis. The results of this study stated that e-commerce understanding had a positive effect on entrepreneurial decision-making, Accounting Information Systems had a positive effect on entrepreneurial decision-making, and venture capital had a positive effect on entrepreneurial decision-making. Simultaneous testing also indicated that e-commerce understanding, Accounting Information Systems, and venture capital had a significant positive effect, accounting for 51% of the influence of the independent variables on the dependent variable.
The Influence of Accounting Information Systems on the Financial Performance of Business Actors in E-Commerce Permatasari, Uut; Yanthi, Merlyana Dwinda
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.407

Abstract

This study aims to examine the influence of accounting information systems, measured using proxy measures of perceived usefulness and perceived ease of use, on the financial performance of e-commerce businesses. This topic was chosen due to the issue of diverse understandings of business actors regarding accounting information systems in e-commerce, which are considered to influence the effectiveness of financial performance. The method used is a quantitative approach with a survey technique through questionnaires distributed to business actors. Data analysis used multiple linear regression with the SPSS program. The results of the study indicate that accounting information system variables, measured using proxy measures of perceived usefulness and perceived ease of use, have a positive effect on the financial performance of e-commerce businesses.