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Mohamad Toha
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Jalan Raya Tirtowening Jl. Raya Tirtowening Pacet No.17, Bendorejo, Bendunganjati, Kec. Pacet, Kabupaten Mojokerto, Jawa Timur 61374
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INDONESIA
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 490 Documents
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THE ROLE OF THE SCHOOL PRINCIPAL IN IMPROVING TEACHER PERFORMANCE (A CASE STUDY AT SMKN 2 SEKOTONG, WEST LOMBOK REGENCY, WEST NUSA TENGGARA) Agus Wirahadi Jayakusuma; Kristina Sedyastuti; Dianawati Suryaningtyas
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

Abstract

This study aims to examine the quality of education at SMK Negeri 2 Sekotong and to understand how the school principal's leadership contributes to improving teacher performance at the same institution. The research employs a descriptive qualitative approach. The subjects of this study include the school principal, teachers, and administrative staff. Data were gathered through in-depth interviews, observation, and document review, while data analysis was conducted using triangulation techniques. The study was carried out at SMK Negeri 2 Sekotong, located in Sekotong Village, Sekotong District, West Lombok Regency, West Nusa Tenggara Province. The findings reveal that the school principal plays multiple roles in improving teacher performance as a leader, manager, supervisor, and motivator. These roles are realized through professional development initiatives, continuous academic supervision, the creation of a conducive work environment, as well as consistent motivation and personal example. Supporting factors in teacher performance improvement include strong leadership commitment from the principal and a collaborative relationship among school members, while the main obstacles include limited facilities and infrastructure, as well as the burden of administrative tasks placed on teachers. The study concludes that the interviews with the principal and other informants showed a strong degree of consistency. This consistency was further verified through source and technique triangulation, where data from interviews were cross-checked against observational findings and documentation. The research data, therefore, can be considered to have a sound level of credibility, in accordance with triangulation theory.
The Effect of Work Flexibility on the Performance of Female Workers in the MSME Sector in Pontianak City with Work-Life Balance as a Mediating Variable Magdalena Melen; Sunardi Ginting
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.v6i2.965

Abstract

This investigation attempts to look into the effect of work flexibility on the performance of female workers in the MSME sector in Pontianak City, utilizing work-life balance as a mediating variable. The research adopted a quantitative approaches with a survey method. Data was gathered from female woekers working in MSMEs Pontianak City. The findings show that work adaptability has a positive and significant impact on work-life balance, work-life balance has a positive and significant impact on worker productivity, job adaptability has a positive and significant impact on worker productivity, and work-life balance is capable to partially mediate the connection on job adaptability or worker productivity. These findings indicate that providing flexible work arrangements can improve the ability of female workers to balance professional and personal responsibilities, thus impacting overall work performance.
THE ROLE OF SOCIAL CAPITAL IN MEDIATING THE INFLUENCE OF FINANCIAL TECHNOLOGY, FINANCIAL LITERACY, ON STUDENTS' FINANCIAL INCLUSION Rima Patricia; Ario Purdianto
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.v6i2.966

Abstract

This study was conducted to examine the influence of financial technology and financial literacy on the level of financial inclusion of students by involving social capital as an intervening variable. The study used a quantitative approach with a survey method. The study population was students of Swadaya Gunung Jati University, while the sample was determined through a purposive sampling technique. Data were collected using questionnaires distributed throughout the study period. Analysis of the relationship between variables was conducted using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method using SmartPLS software. The results showed that financial technology plays a significant role in increasing student financial inclusion. Conversely, financial literacy did not show a significant direct effect on financial inclusion. However, financial literacy was shown to have a significant effect on social capital, while financial technology did not significantly influence social capital. Furthermore, social capital did not have a significant effect on financial inclusion and was unable to mediate the effects of financial technology or financial literacy on financial inclusion. This study recommends that increasing student financial inclusion be focused on strengthening accessible and secure digital financial services, supported by ongoing efforts to improve financial literacy.
Effectiveness of the SIJAKAWANGI and SIPUNDIWANGI Programs on Taxpayer Compliance Adelia Mustika Nanda; Arum Syifa Mutiara Hati; Hesty Rizqi Aulannida; Vinchen Jezzica Arifin
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.v6i2.970

Abstract

Low taxpayer compliance in the local tax sector remains a serious concern that requires concrete solutions to encourage greater public awareness in fulfilling tax obligations. This study aims to describe the effectiveness of SIJAKAWANGI (Banyuwangi Regency Regional Tax Information System) and SIPUNDIWANGI (Banyuwangi Regional Tax Draw Implementation System) in improving taxpayer compliance in Banyuwangi Regency. This study uses a qualitative research method with a descriptive approach, enabling the researcher to describe the phenomenon comprehensively based on actual field conditions. Data were gathered through triangulation encompassing in-depth interviews, observation, and documentation. Three informants were selected using a purposive technique, whereby informants were deliberately chosen based on their relevance to the research focus, independent of statistical logic or population representation. The informants consisted of a tax mapper operator, a taxpayer, and a BAPENDA employee responsible for managing both programs. Data analysis was conducted in three stages: data reduction, data presentation, and conclusion drawing. The findings reveal that SIJAKAWANGI automatically records every transaction in real-time, encouraging taxpayers to report their obligations more honestly and transparently. Meanwhile, SIPUNDIWANGI serves as a complementary program that motivates the public through a prize draw mechanism, resulting in greater enthusiasm and active participation in fulfilling tax obligations. The implementation of both programs together has proven capable of creating a more orderly, transparent, and conducive tax ecosystem in Banyuwangi Regency.
THE EFFECT OF PROFITABILITY, LEVERAGE, AND CAPITAL INTENSITY AGAINST TAX AVOIDANCE: (Study on Listed Manufacturing Companies) At ISSI in 2020-2024) Alifia Azahara; Wahyu Iryana; Ainul Fitri
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.v6i2.973

Abstract

This study aims to determine the effect of profitability, leverage, and capital intensity on tax avoidance in manufacturing companies registered with ISSI in 2020-2024. Tax avoidance is a company strategy to minimize the tax burden, which can impact company policy. The approach used is quantitative with a population of 72 companies. The sample selected through purposive sampling and obtained 26 companies with a total of 130 observations. This research is quantitative research and hypothesis testing in this study uses panel data regression with Eviews 13. Based on the appropriate model is the Fixed Effect Model (FEM). The results of the study indicate that profitability, leverage have a negative effect on tax avoidance and capital intensity has a positive effect on tax avoidance. Simultaneously, profitability, leverage, capital intensity affect tax avoidance.
FROM COMFORT TO CONCERN: THE EFFECT OF ARTIFICIAL INTELLIGENCE (AI) PERSONALIZATION AND DATA PRIVACY RISK PERCEPTION ON CONSUMER LOYALTY ON SHOPEE E-COMMERCE IN SURABAYA Syalindra Guntur Hidayatullah; Nanang Husin
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.v6i2.979

Abstract

Digital transformation in business activities has led to the emergence of various e-commerce platforms, one of which is Shopee, a widely used platform in Indonesia. This study aims to analyze the effect of Artificial Intelligence (AI) Personalization and Data Privacy Risk on Consumer Loyalty among Shopee e-commerce users in Surabaya. This study uses a quantitative method with an explanatory research approach. The population is Shopee users in Surabaya aged 18–28 years who have used the Shopee application. Sampling uses a non-probability method with purposive sampling, totaling 150 respondents. Data collection was conducted through questionnaires using a Likert scale and analyzed using IBM SPSS Statistics 23. The analysis methods include validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-test, and F-test. The results show that AI Personalization positively and significantly affects Consumer Loyalty, Data Privacy Risk significantly affects Consumer Loyalty, and simultaneously AI Personalization and Data Privacy Risk significantly affect Consumer Loyalty among Shopee users in Surabaya.
The Influence of Budget Planning and Human Resource Competence on the Effectiveness of Financial Management at the Dumbo Raya Sub-District Office of Gorontalo City Febriandi B. Hama; Mattoasi; Amir Lukum
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.v6i2.993

Abstract

This study aims to examine and analyze the influence of budget planning and human resource competence on the effectiveness of financial management at the Dumbo Raya District Office, Gorontalo City. The approach used in this research is a quantitative approach with a causal associative method. Data were collected by distributing questionnaires to 46 respondents determined using the saturated sampling (census) technique. Data analysis techniques include classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-test and F-test) with the assistance of SPSS 26 software. The results of the study indicate that: (1) Budget planning has a positive and significant effect on the effectiveness of financial management with a moderate category of influence. (2) Human resource competence has a positive and significant effect on the effectiveness of financial management with a small category of influence. (3) Simultaneously, budget planning and human resource competence have a significant effect on the effectiveness of financial management with a strong category of influence. The coefficient of determination (Adjusted R Square) indicates that these two independent variables are able to explain the variation in financial management effectiveness by 69.9%, while the remaining 30.1% is explained by other factors outside of this research model.
The Effect of the Implementation of the Principles of Good Governance, Government Internal Control System, and Work Discipline on the Budget Performance of the Gorontalo City Local Government (Case Study on the Regional Apparatus Organization (OPD) of Gorontalo City) Rahmi R. Adam; Rio Monoarfa; Amir Lukum
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.v6i2.1007

Abstract

This study aims to analyze the influence of the application of good governance principles, the government's internal control system, and work discipline on the budget performance of the local government of Gorontalo City on the Regional Apparatus Organization (OPD). The research method used is a quantitative approach with primary data obtained through a questionnaire using a Likert scale of 1–5. The number of residents in this study is all employees of the Gorontalo City OPD. The sample used in this study was an employee of the Gorontalo City OPD, with a sampling technique using purposive sampling. The number of samples in this study was 105 respondents. Data analysis was carried out using the Multiple Linear Regression method with the help of the AMOS 24 application. The results of the study show that the principles of good governance and work discipline have an effect on the budget performance of the local government of Gorontalo City, while the government's internal control system has no effect on budget performance.
Financial Reporting Practices in Islamic Boarding Schools: Between Traditional Accounting and Indonesian Pesantren Accounting Guidelines Rahyuni Rahayu; Aulia Loku
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.v6i2.1020

Abstract

This study aims to analyze financial reporting practices at Pesantren S.A.S and examine the implementation of the Pesantren Accounting Guidelines (Pedoman Akuntansi Pesantren/PAP). This research employed a qualitative case study approach using observation, interviews, and documentation techniques. Data were analyzed using interactive analysis consisting of data condensation, data display, and conclusion drawing. The findings reveal that financial reporting practices at Pesantren S.A.S are still dominated by traditional accounting systems focused on recording cash receipts and expenditures. The pesantren has not fully implemented the accounting cycle regulated in the Pesantren Accounting Guidelines, particularly in asset recognition and the preparation of comprehensive financial statements. However, accountability practices are strongly influenced by Islamic values such as amanah and tauhid, which encourage honesty and transparency in financial management. The study concludes that pesantren financial reporting practices currently operate within a hybrid system combining traditional accounting practices and formal accounting standardization efforts.
THE EFFECT OF PROFITABILITY (ROA AND ROE) ON THE STOCK PRICES OF DIGITAL BANKS LISTED ON THE INDONESIA STOCK EXCHANGE DURING THE 2021-2024 PERIOD Siti Nurindah Hasan; Siti Pratiwi Husain; Yustina Hiola
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.v6i2.1021

Abstract

This study aims to analyze the effect of profitability, proxied by Return on Assets (ROA) and Return on Equity (ROE), on stock prices of digital banks listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This study employed a quantitative approach with multiple linear regression analysis processed using SPSS. The sample consisted of seven companies using quarterly data. The sampling technique used was saturated sampling. The results indicate that Return on Assets (ROA) and Return on Equity (ROE) influence stock prices, but are not statistically significant. Simultaneously, ROA and ROE also influence stock prices, but are insignificant. These findings indicate that profitability is not yet a primary factor influencing digital bank stock prices, suggesting that other factors beyond the research variables play a more significant role in determining stock price movements.

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