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 401 Documents
Factors in Farmers' Decision-Making in the Implementation of the Good Agricultural Practices (GAP) System in Tilongkabila District Ridwanto Ismail; Yanti Saleh; Ramlan Mustafa
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.808

Abstract

This study aims to analyze the effectiveness of corn farming management and to identify the factors influencing farmers’ decisions to adopt Good Agricultural Practices (GAP) in Tilongkabila District, Bone Bolango Regency. The research employed a descriptive quantitative approach using a survey method involving 30 corn farmers selected through purposive and snowball sampling techniques. Data were collected through observation, interviews, questionnaires, and documentation. The effectiveness of corn farming management was analyzed using a Likert scale and an effectiveness index, while the influence of social, economic, technological, and policy factors on farmers’ decisions to adopt GAP was examined using multiple linear regression analysis. The results indicate that corn farming management in Tilongkabila District falls into the effective category, with an average effectiveness score of 74.42%, covering aspects of planning, organizing, implementation, and supervision. Regression analysis shows that social, economic, technological, and policy factors simultaneously influence farmers’ decisions to adopt GAP; however, partially, only certain factors have a significant effect.
The Mediating Role of Job Satisfaction in the Relationship Between Customer Experience and Customer Retention Iman Maulana; Erni Yuningsih; Yulianingsih Yulianingsih
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.833

Abstract

This study aims to analyze the mediating role of job satisfaction in the relationship between customer experience and customer retention. This research method uses a quantitative approach with primary data obtained through a questionnaire with a Likert scale. The sample size used in this study was 100 Buana Trip customers. Data analysis was conducted using the method Partial Least Squares – Structural Equation Modeling (SEM-PLS). The research results show that Customer Experience has a positive and significant effect on Customer Satisfaction, while Customer Satisfaction has a positive and significant effect on Customer Retention. Furthermore, Customer Experience also has a direct and indirect effect on Customer Retention through Customer Satisfaction.
Integrating Resource-Based View and Social Innovation for Organizational Transformation: Evidence from a Leading Indonesian Water Utility Company Dian Handayani; Rachma Fitriati
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.834

Abstract

This study investigates the transformation strategy of Perusahaan Umum Daerah. This study examines the transformation strategy of PERUMDAM Tirta Kerta Raharja (TKR) in Tangerang Regency to enhance drinking water service performance through the lens of the Resource-Based View (RBV) and social innovation. In 2024, the utility achieved a service coverage of 69.34 percent, surpassing its 60 percent target, despite persistent challenges such as limited raw water, a 15.60 percent water loss rate, and unchanged tariffs since 2009. Employing a qualitative document analysis of business plans and performance reports, the research identifies strategically valuable internal resources: water utilization permits (5,640 liters/second), SPAM infrastructure (6,267.5 liters/second across six zones), comprehensive demand data, BUMD legitimacy, and robust collaborative capacity. These resources are configured through production expansion, water-loss reduction, and idle-capacity optimization. Four key social innovations are identified: multi-stakeholder collaboration (e.g., SPAM asset grants from developers), hybrid public funding (APBN/APBD), community-needs approaches via surveys, and service digitalization (SCADA). The integration of RBV strategies and social innovation underpins performance gains, though profitability pressures and water-source vulnerability persist. This research contributes to public sector strategic management theory and offers practical insights for regional water utilities pursuing sustainable transformation.
Branding Analysis of Culinary Business in the Digital Era from the Perspective of Sharia Economic Law Murti Eliza; Eficandra; Elsy Renie; Suprio Jaya Putra
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.848

Abstract

The digital transformation has fundamentally changed the landscape of culinary business branding. However, the evolving practices often overlook Islamic ethical principles, such as dishonesty in promotions, review manipulation, and psychological exploitation of consumers. This research aims to analyze culinary business branding in the digital era from the perspective of Sharia Economic Law. The research method used is a literature review with a qualitative approach, drawing from books, international and national scientific journal articles, as well as research reports published between 2020 and 2025. The research findings show that digital branding has transformed into a collaborative process between brands and consumers through various digital platforms, where reputations are built participatively. Sharia Economic Law principles such as justice, honesty, transparency, and prohibitions on gharar, maysir, riba, and tadlis should form the ethical foundation for all digital branding practices. Analysis of endorsement strategies, reviews, social media advertising, flash sales, and viral marketing reveals that many practices potentially involve elements of dishonesty and lack of transparency prohibited by Sharia. The implementation of Sharia branding faces multidimensional challenges, including limited understanding among business practitioners, technological disparities, high compliance costs, and competitive pressures. This research concludes that Sharia branding is a holistic commitment to integrating spiritual values into brand management to realize benefits and blessings. Implementation of the research findings includes credible halal certification, the application of honesty and transparency in digital marketing, responsible management of consumer interactions, and collaboration with stakeholders to build a culinary digital branding ecosystem compliant with Sharia principles.
ISAK 335-Based Temple Accounting System Design in Financial Reporting : (Study at Puseh Temple, Banjar Dwi Dharma, Tri Rukun Village, Wonosari District, Boalemo Regency, Gorontalo Province) Ni Putu Seily Afiani; Lukman Pakaya; Zulkifli Bokiu
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.850

Abstract

This study aims to design a temple accounting system based on ISAK 335 for financial reporting at Puseh Temple, Banjar Dwi Dharma, Tri Rukun Village, Wonosari District, Boalemo Regency, Gorontalo Province, using a descriptive qualitative approach through observation, interviews, and documentation, as well as data validity testing through technical triangulation. The results of the study indicate that financial recording is still simple and limited to cash inflows and outflows, and has not been computerized and is not fully in accordance with ISAK 335. Therefore, this study produces an ISAK 335-based accounting system design using Microsoft Excel (Office 2021) that includes a statement of financial position, a statement of comprehensive income, a statement of changes in net assets, a statement of cash flows, and notes to the financial statements to improve the quality and conformity of temple financial reporting with applicable standards.
The Effect of Service Quality and Financial Literacy on Customers' Interest in Investing in Gold : (Case Study at PT Pegadaian (Persero) Kotamobagu Branch) Fidya Dwi Fransiskan S. Yasin; Hartati Tuli; Titi Umi Kalsum Hulopi
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.855

Abstract

This study aims to analyze the influence of service quality and financial literacy on customer interest in investing in gold at PT Pegadaian (Persero), Kotamobagu Branch. A quantitative research method was used, with primary data collected through a questionnaire distributed to PT Pegadaian (Persero) customers. The sample consisted of 106 respondents. Data analysis used multiple linear regression with the help of SPSS 26. The results of the study show that the quality of service has a positive and significant effect on customers' interest in investing in gold. Financial literacy also has a positive and significant effect on customers' interest in investing in gold. Together, the quality of service and financial literacy have a significant effect on the interest of customers to invest in gold at PT Pegadaian (Persero) Kotamobagu Branch. The R-square value obtained was 0.687 or 68.7%, this shows a strong relationship between independent variables and dependent variables in this study, while the remaining 37.3% were influenced by other factors.
The Effect of Financial Literacy and Financial Inclusion on Business Sustainability : (A Study of Women Running MSMEs Actors in Batudaa Sub-District) Rizqika Nur Annisa Padang; Muliyani Mahmud; Nurharyati Panigoro
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.863

Abstract

This study aims to analyze financial literacy and financial inclusion on the sustainability of businesses among women MSME actors in Batudaa District. This research method uses a quantitative approach with primary data obtained thru a questionnaire with a 1-5 Likert Scale. The population in this study consists of women MSME actors in the Batudaa district. The sample collection process used purposive sampling with a sample size of 93 respondents in this study. Data analysis was conducted using the Statistical Product and Service Solution (SPSS) method. The research results show that financial literacy and inclusion affect business sustainability. These findings indicate that understanding and the ability to manage finances, as well as easy access to formal financial products and services, are important factors in maintaining and developing a business.
The Effect of Asset Tangibility, Growth Opportunity, and Business Risk on Capital Structure in Retail Companies Listed on the Indonesian Stock Exchange from 2020-2024 Yanufa Indah Rosyidatussa'idah; Risky Budianto
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.864

Abstract

This study examines the influence of asset tangibility, growth opportunities, and business risk on the capital structure of companies in the retail sector during the 2020–2024 period. A quantitative approach was employed, using secondary data in the form of financial reports from retail companies obtained from the Indonesia Stock Exchange website. The entire population comprised 47 retail companies in both the consumer cyclicals and non-cyclicals sectors. Purposive sampling resulted in 28 selected companies, bringing the total number of observations to 140 units over a five-year period. The analysis results indicate that asset tangibility alone does not influence capital structure, nor do growth opportunities or business risk. However, the combination of these three factors collectively contributes to capital structure.
The Influence of Coffee Shop Atmosphere on Student Decision-Making in Choosing a Place to Study at Tanama Coffee Shop UMKM in Pekanbaru City: (Case Study of Students of Riau Islamic University) Mohd. Handria Pratama; Syahdanur
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.885

Abstract

The purpose of this study was to analyze and determine the significant influence of coffee shop atmosphere on students' decision-making in choosing a learning place at the Tanama Coffee Shop SME in Pekanbaru City. This study was conducted on students at the Islamic University of Riau. The sample size consisted of 100 active and registered students at the Islamic University of Riau. This sample was obtained through purposive sampling and statistical calculations using the Lemeshow formula. The data analysis method used in this study was quantitative statistical analysis with a simple linear regression model. Based on the results of the research data analysis, it can be concluded that the coffee shop atmosphere has a positive (+) and significant influence on the decision of students at the Islamic University of Riau regarding the restoration of the learning space at Tanama Coffee & Space in Pekanbaru City
Work Life Balance and Quality of Work Life as Predictors of Employee Performance with Job Satisfaction Mediation: (Study on Employees of PT. BPR BKK TASIKMADU (Perseroda) Puthut Nurimbawono Hamiseno; Suhana
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.924

Abstract

This study aims to analyze the effect of work-life balance (WLB) and quality of work-life (QWL) on employee performance with job satisfaction as a mediating variable. Respondents in this study were 116 employees of PT. BPR BKK Tasikmadu. Data processing was carried out using the SPSS program. The results of the study indicate that employee performance at PT BPR BKK Tasikmadu (Perseroda) is influenced by work-life balance. The results also show that the quality of work life has a significant positive effect on employee performance. Job satisfaction has a significant influence on improving employee performance. Satisfaction is able to mediate the effect of work-life balance and quality of work-life on employee performance. Theoretically, this study strengthens the theory of relationships between variables in this study. Practically, this study also provides input for the management of PT BRP BKK Tasikmadu (Perseroda) to implement various management policies to improve employee performance. This study has limitations and future research agendas.