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Mohamad Toha
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Majapahit Journal of Islamic Finance dan Management
Published by Universitas KH. Abdul Chalim
ISSN : -     EISSN : 27980170     DOI : https://doi.org/10.31538/mjifm
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 378 Documents
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An Analysis of Forensic Accounting and Internal Controls Through Accounting Information Systems in Mitigating Financial Report Manipulation Murdifin Azhar
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.v5i2.480

Abstract

According to the report from the Association of Certified Fraud Examiners (ACFE) (2022), fraud occurred globally between January 2020 and September 2021, with a total of 2,110 reported cases resulting in losses exceeding $3.6 billion—approximately $1,783,000 per case—and involving 133 countries. The role of forensic accounting and internal control based on Accounting Information Systems (AIS) is essential in preventing financial statement manipulation. This study employs a qualitative research method with a descriptive approach to analyze the role of AIS-based internal control and forensic accounting in detecting financial statement manipulation. The results of the study indicate that forensic accounting plays a significant role in uncovering financial statement fraud. Through comprehensive analysis, forensic accounting successfully deconstructed the complex structure of Special Purpose Entities (SPEs) and identified suspicious transaction patterns, including the transfer of debt and losses to other entities. Furthermore, the findings also reveal that by integrating internal control with AIS, companies are able not only to detect irregularities in financial data but also to trace audit trails and prevent unauthorized transactions or data manipulation. Future research is expected to further identify the specific factors within forensic accounting and internal control that contribute to the detection of financial statement manipulation.
The Effect of Profitability, Solvability, Company Size, And Financial Distress on Audit Delay (Case Study of Property and Real Estate Companies Listed on the Indonesia Stock Exchange 2020-2023) Lubna, Arzheti Zalfa; Dewi, Indah Permata
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.v5i2.492

Abstract

This quantitative study examines the partial effects of profitability (measured by Return on Assets - ROA), solvency (measured by Debt-to-Asset Ratio - DAR), company size (represented by the natural logarithm of total assets), and financial distress (represented by Altman Z-Score) on audit delays in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A purposive sampling technique was used to extract data from a population of 92 listed companies, resulting in a final sample of 23 companies. The analysis was conducted using multiple linear regression analysis through SPSS version 25. The findings indicate that profitability (ROA) has a statistically significant partial effect on audit delays. In contrast, solvency (DAR), company size, and financial distress (Altman Z-Score) do not have a statistically significant effect on audit delays in the studied companies during the observation period.
The Effect of Sales Volatility, Company Operating Cash Flow Volatility, Accrual Reliability, Book Tax Difference and Market Concentration on Profit Persistency (Case Study on Manufacturing Companies Listed on the IDX for the Period 2021–2023) Ivana Cahyaningrum; 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

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Abstract

This study aims to determine the effect of Sales Volatility, Company Operating Cash Flow Volatility, Accrual Reliability, Book Tax Difference and Market Concentration on Profit Persistence (case study on manufacturing companies listed on the IDX for the period 2021-2023). The type of research used in this study is quantitative research. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023, totaling 233 companies. The sampling technique in this study used the purposive sampling method. The research sample obtained was 132 outliers to 123 manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. This test uses the multiple regression analysis method. The results of this study indicate that the Sales Volatility variable has an effect on profit persistence, while the Company Operating Cash Flow Volatility, Accrual Reliability, Book Tax Difference and Market Concentration have no effect on profit persistence.
The Effect of Price, Brand Image, and Product Quality on the Purchase Decision of Aerostreet Products Among Generation Z TikTok Shop Users in Surakarta Ananda Dito Pramudya Putra; Dwi Lestari, Wuryaningsih
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

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Abstract

This study investigates the influence of price, brand image, and product quality on the purchase decision of Aerostreet products among Generation Z users of TikTok Shop in Surakarta. Employing a quantitative approach, data were collected through a structured questionnaire using a Likert scale, distributed online via Google Forms to 150 randomly selected followers of the @aerostreet account. The research focused on assessing consumer perceptions of price fairness, brand strength, and product quality, and how these variables affect purchase decisions measured by product appeal, repurchase intention, and confidence in choice. After eliminating incomplete responses, a total of 110 valid samples were analyzed using SPSS 23. Validity, reliability, and classical assumption tests were conducted to ensure data quality. The results show that all three independent variables—price, brand image, and product quality have a significant and positive impact on purchase decisions. Combined, these factors contribute to 6.7% of the variance in consumer decision-making. These findings highlight the importance of competitive pricing, strong brand identity, and high product standards in shaping consumer behavior, particularly in the context of social commerce platforms like TikTok Shop. The study also suggests expanding future research to other variables and broader regions for more comprehensive insights.
The Influence of Motivation and Responsible Leadership on Task Performance with Employee Well-Being as a Mediating Variable Ade Putra Priadi; Padmantyo, Sri
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

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Abstract

This research investigates the effects of motivation and responsible leadership on task performance, with employee well-being acting as a mediating factor among staff members at Maguan Husada Hospital. In the fast-paced and demanding setting of the healthcare industry, it is crucial to identify internal organizational elements that influence employee productivity. Motivation and responsible leadership are recognized as essential drivers that can enhance employee well-being, which subsequently impacts their task performance. In this context, well-being is analyzed as an intermediary variable that connects motivation and responsible leadership to task-related outcomes. A quantitative research design was adopted, utilizing a survey method. A purposive sampling technique was applied to select 150 active staff members at Maguan Husada Hospital. Data were obtained through a structured questionnaire and analyzed using SmartPLS. The analysis confirmed that all proposed hypotheses—namely, the impact of motivation on well-being, the influence of responsible leadership on well-being, the direct effects of both motivation and responsible leadership on task performance, as well as the mediating function of well-being are statistically significant. The findings provide both theoretical insights for the body of knowledge in human resource management within the healthcare sector and practical guidance for hospital administrators seeking to enhance staff performance through improved motivation, responsible leadership practices, and a stronger focus on employee well-being.
The Influence of Social Media And E-Recruitment on Job Application Interest with Company Reputation as a Mediating Variable (Case Study on Students of the Faculty of Economics and Business, Universitas Muhammadiyah Surakarta) Nadia Prasista Arisanti; Ahmad Mardalis
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.v5i2.498

Abstract

The purpose of this study is to determine the effect of social media and e-recruitment on job application interest with company reputation as a mediating variable among students of the Faculty of Economics and Business, Muhammadiyah University Surakarta. This study was conducted using a quantitative approach. Data collection was carried out through a Likert scale-based questionnaire. The sampling method used in this study was nonprobability sampling, namely purposive sampling, where respondents were selected based on predetermined criteria, namely students of the Faculty of Economics and Business who were active on social media. From the data collection, a sample of 375 respondents was obtained. Furthermore, validity, reliability, and hypothesis testing were conducted using SmartPLS 3.0 software. The results obtained after the analysis process were that social media has a positive and significant effect on company reputation, e-recruitment has a positive and significant effect on company reputation, social media has a positive and significant effect on job applications, e-recruitment has a positive and significant effect on interest in applying for jobs, and company reputation has a positive and significant effect on interest in applying for jobs. Furthermore, company reputation was able to mediate the influence of social media on job application interest, and company reputation was able to mediate the influence of e-recruitment on job application interest.
Factors That Influence the Quality of Financial Reports in UMKM in Surakarta Ari Putra Andita; Eskasari Putri
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

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Abstract

This study aims to determine the factors that influence the quality of financial reports in MSMEs in Surakarta. The research method used is quantitative. The test used in this study is a multiple regression test using SPSS. The data used is primary data with a sample of 102 MSMEs in Surakarta. The results of the study indicate that education level has a significant effect on the quality of MSME financial reports. Educational background does not have a significant effect on the quality of MSME financial reports. Business size does not have a significant effect on the quality of MSME financial reports. Length of business has a significant effect on the quality of MSME financial reports. Information technology has a significant effect on the quality of MSME financial reports.
Switching Intention Analysis of Refrigerant Users to Breezon in South Tangerang City Using PPM and TPB Mohammad Hamdani; Arthur Sitaniapessy; Amir Fikri
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

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Abstract

Currently, global warming and ozone layer damage continue to increase. Global warming has a serious and broad impact on the environment. With the spirit of creating superior and environmentally oriented products to answer the development of the refrigeration sector in facing current environmental issues, Pertamina presents Breezon MC-32 (R-1270) which is the latest generation of refrigerant from Pertamina which is environmentally friendly and can save energy, launched since December 2020 and is currently produced by Pertamina refineries in Indonesia. The purpose of this study is to analyze the intention to switch synthetic refrigerant users to Breezon using the Push-Pull-Mooring theory approach and the Theory of Planned Behavior. The results of the respondent survey used as a sample in this study were 220 respondents domiciled in South Tangerang City who use Split Wall AC. Based on the results of the study, it is known that push and pull factors have a significant positive effect on switching intentions, while mooring factors have a significant negative effect on consumer switching intentions. The factors of attitude towards behavior, subjective norms, and perceived behavior control have a significant positive effect on switching intentions. Environmental sustainability is important for AC users, and they are interested in using Breezon because it has several advantages and benefits, although there are anchoring factors that prevent AC users from switching to using Breezon. Advice from people close to them and knowledge about the product also have an important influence on AC users wanting to switch to using Breezon.
Analysis of Murabahah Financing for Customers Who Die Before the Maturity: Study of KBSU Tikung Lamongan Buana, Miftahal Anjarsabda Wira; ZA, Moh. Ah. Subhan; Jannah, Nur
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

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Abstract

Financing customers who die before maturity but still have financing is one of the situations that occur in KBSU Lamongan, savings from depositors used for financing are naturally the responsibility of the bank in running its business. Based on the background above, the researcher is interested in raising the title "Analysis of Murabah Financing for Customers Who Die Before Maturity". This study uses a qualitative research method with a descriptive analysis approach. Qualitative is used because the main objective of this study is to reveal, explain and interpret the KBSU Strategy in handling murabahah financing for customers who die before maturity. Handling financing for customers who die is by taking an emotional approach to the heirs where the bank will convey that the parents concerned have made a loan. or in this regard, the heirs who inform the bank verbally that the customer who has financing has died, then the family is responsible for the financing by attaching a statement of no insurance signed by the family to prevent losses and minimize the risk if the financing customer dies. The obstacles that banks usually face in handling deceased customers are the circumstance factor, where the customer has not been able to report because the heirs are still grieving, the negligence factor, namely the slow confirmation from the family, this is negligence on the part of the family itself, namely delaying reporting and the slow document fulfillment factor.
The Mediating Role of Service Quality on the Effect of Human Resource Quality and Physical Work Environment on Community Satisfaction Santoso, Santoso; Ratnasari, Siwi Dyah
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

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Abstract

Public service is an important foundation in government that focuses on meeting the needs of the community appropriately and efficiently. This study aims to examine the impact of human resource quality and physical work environment conditions on the level of public satisfaction, with service quality as an intermediary variable. The approach used in this study is a quantitative survey with SEM-PLS analysis tool in which the research sample is 100 respondents at the Dampit District office, Malang Regency. The findings of this study reveal that the quality of human resources has a significant positive impact on service quality. Likewise, the condition of the physical work environment also contributes positively and significantly to the quality of service. In addition, this study shows that the quality of human resources and the physical work environment directly have a positive effect on the level of community satisfaction. Service quality serves as an important factor that increases community satisfaction while mediating the effect of the quality of human resources and the physical work environment on community satisfaction. From these results, it can be concluded that improving the quality of human resources and improving the physical work environment will have a real impact on improving service quality and community satisfaction. Therefore, improving the quality of human resources and work environment conditions is very important to achieve more effective public services. It is recommended that the government increase HR training and improve work facilities to support better services. In addition, simplifying service procedures and more intensive socialization can increase public satisfaction.

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