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 490 Documents
TIKTOK ADVERTISING AND REPURCHASE INTENTION: THE MEDIATING ROLE OF BRAND AWARENESS AND BRAND IMAGE WITHIN THE S–O–R FRAMEWORK Fairuz Faradina; Yolanda Masnita; Kurniawati
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (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.v6i2.955

Abstract

This study examines the effect of TikTok advertising on repurchase intention by analyzing the mediating role of brand perception within the Stimulus–Organism–Response (S-O-R) framework. Using a quantitative approach, data were collected from 233 Indonesian TikTok users with prior purchasing experience and analyzed using Structural Equation Modeling (SEM) with the Maximum Likelihood Estimation method. The findings show that content quality and engagement in TikTok advertising have a positive and significant effect on brand perception. However, these advertising attributes do not directly influence repurchase intention. Further analysis indicates that brand perception fully mediates the relationship between TikTok advertising and repurchase intention, suggesting that repeat purchase behavior is formed through consumers’ internal evaluation processes rather than direct advertising exposure. This study extends the application of the S-O-R framework to short video–based digital marketing and provides practical insights for firms seeking to strengthen long-term consumer retention through effective brand-building strategies.
The S–O–R Perspective Through the Mediation of Perceived Value in Shaping Reuse Intention Muhammad Zaky Nurrahman; Yolanda Masnita; Kurniawati Kurniawati
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (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.v6i2.817

Abstract

The fast-food industry increasingly deploys Self-Service Technologies (SSTs) to enhance operational efficiency. However, sustaining user retention remains challenging, compounded by a recent theoretical anomaly where traditional Service Quality failed to predict usage intention in automated contexts. Addressing this gap, this study re-evaluates the Stimulus-Organism-Response (S-O-R) framework by replacing the insignificant Service Quality variable with System Quality and integrating Perceived Value as a mediator. Analyzing data from 221 respondents using PLS-SEM, results reveal that technical stimuli—specifically System Quality and Design Quality—significantly enhance Perceived Value (R2=0.783), which subsequently acts as a dominant mediator in shaping Reuse Intention (R2=0.585). Theoretically, this resolves the "service paradox" in developing economies, confirming that technical reliability replaces traditional service attributes. Practically, managers must prioritize zero-error stability, as consumers perceive technical efficiency as the primary utility driving sustainable reuse behavior.
THE EFFECT OF WORK-LIFE BALANCE AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE WITH MENTAL HEALTH AS AN INTERVENING VARIABLE AN AUDIO EQUIPMENT MANUFACTURING Purwanti; Rismawati
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (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.v6i2.840

Abstract

This research examines the impact of workplace equilibrium and physical-social conditions on employee productivity mediated by psychological well-being in PT. EMSONIC INDONESIA Audio Company Indonesia's Unit Department, addressing performance variability from extended hours and inadequate support amid rising mental health issues in Indonesia. A quantitative approach employed saturated sampling of 113 employees, with primary data from 5-point Likert questionnaires via Google Forms, analyzed via PLS-SEM in SmartPLS 4.0.9.9, including measurement model evaluation (outer loadings, AVE, HTMT), structural assessment, bootstrapping (5,000 resamples), and validity-reliability checks. Findings reveal workplace equilibrium (β=0.327, p=0.007) and organizational environment (β=0.467, p<0.001) significantly enhance psychological well-being and productivity (direct effects: β=0.354/0.288, p<0.05), with indirect mediation (β=0.104/0.148, p<0.05) and strong predictive power (R²=0.733; AVE>0.5, α>0.87). The core synthesis supports Social Exchange Theory in manufacturing contexts. Policy implications urge firms to promote work-life balance through flexible hours, improved lighting, and support to safeguard mental health and boost productivity. Originality stems from the first PLS-SEM analysis using full population data from an Indonesian audio firm, resolving prior conflicting findings and highlighting mediation in non-shift overtime settings.
Implementation of Accountability and Transparency Principles by Productive Zakat Recipients at Badan Amil Zakat Nasional (BAZNAS) Kota Gorontalo Fadiya Ramadhani Mallarangeng; Niswatin; Ivan Rahmat Santoso
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (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.v6i2.854

Abstract

Productive zakat serves as an empowerment instrument for mustahik at BAZNAS Kota Gorontalo, yet the implementation of accountability and transparency at the recipient level remains challenging. This qualitative descriptive study employs a simple success ratio approach to analyze these principles among five micro-entrepreneur mustahik. Results indicate an accountability ratio of 70% (adequate, strong in fund trustworthiness but weak in administrative recording) and transparency ratio of 100% (excellent, achieved through relational and verbal openness). Grounded in Shariah Enterprise Theory, the vertical dimension (to Allah) is robust, while the horizontal dimension (to the institution) requires strengthening. Findings imply the need for basic financial literacy training and sustained light-touch mentoring to enhance program effectiveness.
The Effect of Sustainability Disclosure and Corporate Governance on Firm Value: Evidence from Indonesia’s Infrastructure Sector Febriyan Amuktiningsih; Risky Budianto
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (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.v6i2.869

Abstract

This research investigates how sustainability disclosure and corporate governance affect the valuation of infrastructure firms listed on the Indonesia Stock Exchange from 2021 to 2024. Utilizing a quantitative design, it applies panel data regression via the Fixed Effect Model with cross-section weights (EGLS). Drawing from 160 firm-year observations chosen through purposive sampling with defined criteria, key insights emerge, sustainability disclosure negatively impacts firm value, hinting that markets in capital-heavy sectors may not quickly value detailed sustainability reports. Conversely, governance elements like the board of directors, independent board of commissioners, and audit committee exert positive, significant effects on value. Ownership structure, however, lacks notable influence. Overall, these patterns suggest investors prioritize swift governance enhancements over expansive sustainability efforts, especially in infrastructure where heavy investments and extended projects prevail.
ACCOUNTING CONSERVATISM, CORPORATE GOVERNANCE, AND MANAGERIAL OWNERSHIP IN TAX AVOIDANCE PRACTICES Dian Ayu Lestari; Intan Kurnia Permatasari
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (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.v6i2.880

Abstract

Tax avoidance remains a persistent issue due to its potential to undermine the effective maximization of public revenue. This study dives into the issue by exploring how cautious accounting practices, the oversight role of audit committees, and the share of independent commissioners connect to tax avoidance, with managerial ownership thrown in as a factor that might tweak these relationships. The research zeroes in on mining companies listed on the Indonesia Stock Exchange from 2020 to 2024, compiling 208 data points for analysis. To test the hypotheses, both multiple linear regression and moderated regression analysis (MRA) were applied. The results show that conservative accounting and active audit committees are linked to lower levels of tax avoidance. Meanwhile, the role of independent commissioners does not exhibit a statistically meaningful relationship. Additionally, managerial ownership is not evidenced to significantly alter the strength or direction of the relationships between the studied variables and tax avoidance.
The Influence of Leadership Style and Organizational Culture on Employee Performance at the Cirebon District Health Office Rosa Huzaenifah Fashihatun; Dharliana Hardjiwikarto; Juwita
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (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.v6i2.886

Abstract

This study aims to analyze the influence of leadership style and organizational culture on employee performance at the Cirebon District Health Office. The high demand for healthcare services, driven by a large population and an increase in infectious disease cases, necessitates optimal employee performance. Therefore, effective human resource management is required through the implementation of appropriate leadership and a robust organizational culture. This research employs a quantitative approach using a survey method. Data were collected by distributing questionnaires to employees of the Cirebon District Health Office, selected through specific sampling techniques. Data analysis was conducted using multiple linear regression with the assistance of statistical software. The results indicate that leadership style has a positive influence on employee performance. Organizational culture also has a positive and significant impact on employee performance. Simultaneously, leadership style and organizational culture significantly influence employee performance. These findings suggest that improving leadership quality and strengthening organizational culture can serve as vital strategies for enhancing employee productivity and professionalism. This research provides a theoretical contribution to the development of human resource management studies in the public sector, specifically within the healthcare field. Practically, the results of this study are expected to serve as a foundation for leadership in formulating more effective human resource management policies oriented toward improving the quality of public services.
THE EFFECT OF WORK ENVIRONMENT, WORK MOTIVATION, AND WORK-LIFE BALANCE ON EMPLOYEE JOB SATISFACTION AT PT PG RAJAWALI II UNIT PG HGU JATITUJUH & SUBANG Aan Anisah; Dharliana Hardjowikarto; Juwita
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (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.v6i2.887

Abstract

This study aims to analyze the influence of the work environment, work motivation, and work–life balance on employee job satisfaction at PT PG Rajawali II Unit PG HGU Jatitujuh & Subang. The research employed a quantitative approach using a survey method. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results show that simultaneously the three independent variables significantly influence employee job satisfaction. Partially, work motivation and work–life balance have a positive and significant effect on job satisfaction, while the work environment does not have a significant effect. The coefficient of determination indicates that 43.7% of the variation in job satisfaction can be explained by the research model. These findings highlight the importance of managing employee motivation and maintaining a balance between work and personal life in order to improve job satisfaction.
The Effect of Learning Capabilities and Technical Competencies on the Performance of Non-Organic Employees in Bank Indonesia Representative Offices, Central Java Province M. Solikan; Hendar
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (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.v6i2.893

Abstract

This study was proposed to describe and analyze the influence of learning capabilities on the performance of non-organic employees in KpwBI Prov. Central Java, describes and analyzes the influence of learning capabilities on the competence of non-organic employees in KpwBI Prov.Central Java, describes and analyzes the influence of competence on the performance of non-organic employees in KpwBI Prov.Central Java. This research is quantitative with an explanatory research approach.  The main objective is to test the causal relationship between independent variables (learning capabilities) and bound variables (HR performance) with Competency as a mediating variable. The quantitative approach was chosen because the research demands hypothesis testing and estimation of the parameters of the relationship between variables statistically. The primary collection method is a cross-sectional survey using a structured questionnaire. For causal and mediation analysis, Structural Equation Modeling (SEM) was used. The population in this study is non-organic employees at the Bank Indonesia representative office in Central Java Province. The sample in this study was 125 non-organic employees. Data analysis using the Partial Least Square (PLS) method with SmartPLS. The results of the study show that learning capabilities are proven to have a positive and significant influence on employee technical competence, learning capabilities also have a positive effect on employee performance, technical competence is proven to have a significant positive effect on employee performance.
The Influence of Human Resource Competence and Work Motivation on Traders’ Work Spirit in Tegal Gubug Traditional Market Mega Safitri; Dharliana Hardjiwikarto; Juwita
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (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.v6i2.901

Abstract

This study aims to analyze the influence of human resource competence and work motivation on the work spirit of traders in the Tegal Gubug Traditional Market. The research employs a quantitative method with an associative approach. Data were collected through questionnaires distributed to 96 trader respondents and analyzed using multiple linear regression with the assistance of SPSS version 26. The results indicate that human resource competence and work motivation have a positive and significant effect on traders’ work spirit, both partially and simultaneously. Work motivation is identified as the most dominant factor in enhancing work spirit. This study is expected to serve as a reference for market management and local governments in designing trader development programs.