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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 588 Documents
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Carbon Emissions, Corporate Social Responsibility, and Environmental Costs: Evidence on Energy Firms Firda Avcarina; Adri Putra Nugraha
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.v6i2.1037

Abstract

The increase in greenhouse gas emissions and the discrepancy between reported emissions and actual conditions have made the energy sector a major focus of attention for regulators and investors regarding sustainability issues. This study aims to analyze the effect of carbon emission disclosure, corporate social responsibility (CSR), and environmental costs on firm value, using company size, profitability, and age as control variables. The study used a causal quantitative design with secondary data from 27 energy sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period, analyzed using multiple linear regression. The results show that carbon emission disclosure has a significant negative effect on firm value, while CSR and environmental costs have a significant positive effect. These findings imply that companies need not only to improve environmental transparency but also to develop effective risk mitigation and sustainability management strategies so that non-financial information can be interpreted as a positive signal by investors and support long-term value creation.
The Role of Customer Trust in Mediating Brand Image, Price, and Product Quality on Customer Loyalty on Beauty Product Customers Putri Lutfiana S; Nurul Qomariah; Feti Fatimah
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.v6i2.1046

Abstract

The global beauty industry is experiencing continuous growth as public awareness of self-care, skin health, and personal identity expression increases. This study aims to examine and analyze the influence of brand image, price, and product quality on customer trust and loyalty, as well as to examine and analyze the mediating role of customer trust in the relationship between brand image, price, product quality, and customer loyalty for beauty products in Jember Regency. The respondents in this study were 200 users of local beauty products in Jember Regency. The data source was a questionnaire distributed using proportional stratified random sampling. The data analysis technique used was Partial Least Squares (PLS) processed with SmartPLS software.The results of the study indicate that: 1) the influence of brand image on customer trust has a positive and significant influence on customer trust, 2) the influence of price on customer trust has a positive and significant influence on customer trust, 3) the influence of product quality on customer trust has a positive and significant influence on customer trust, 4) the influence of brand image on customer loyalty is not significant on customer loyalty, 5) the influence of price on customer loyalty has a significant influence on customer loyalty, 6) the influence of product quality on customer loyalty is not significant on loyalty, 7) the influence of customer trust on customer loyalty has a significant influence on loyalty, 8) Customer trust as a mediator between brand image and customer loyalty is proven to have a positive and significant indirect influence, 9) Customer trust as a mediator between price and customer loyalty has a positive and significant indirect influence, 10) Customer trust as a mediator between product quality and customer loyalty has a positive but insignificant indirect influence.
The Effect of Capital Intensity and Company Size on the Quality of ESG Disclosure with the Characteristics of Public Accounting Firms as Mediation Variables Yasmin; Sofie
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.v6i2.1050

Abstract

This study aims to analyze the effect of capital intensity and firm size on the quality of Environmental, Social, and Governance (ESG) disclosure, with public accounting firm characteristics as a mediating variable. This research employs a quantitative approach with an explanatory research design. The data used are secondary data in the form of panel data from consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The sample was selected using purposive sampling, resulting in 30 companies. Data analysis was conducted using panel data regression with the assistance of EViews software, and mediation testing was performed using the Sobel test. The results show that capital intensity has a significant negative effect on the quality of ESG disclosure. In contrast, firm size has a positive and significant effect on the quality of ESG disclosure. Public accounting firm characteristics also have a positive and significant effect on ESG disclosure quality. Furthermore, capital intensity negatively affects public accounting firm characteristics, while firm size has a positive effect. The mediation test results indicate that public accounting firm characteristics significantly mediate the relationship between capital intensity and firm size and ESG disclosure quality. Simultaneously, capital intensity and firm size also have a significant effect on ESG disclosure quality.
Analysis of the Readiness of Culinary MSME Actors in Facing Mandatory Halal Certification 2026: A Phenomenological Study on the Minulyo Pacitan Market Traders Association Citra Suci Setyani; Malta Anantyasari
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.v6i2.1053

Abstract

The Government of Indonesia set 17 October 2026 as the deadline for mandatory halal certification for food and beverage products produced by micro and small enterprises, as regulated in Law Number 33 of 2014 on Halal Product Assurance and Government Regulation Number 42 of 2024 on the Implementation of Halal Product Assurance. This policy presents challenges for micro and small culinary enterprises, including members of the Minulyo Market Traders Association in Pacitan Regency. This study aimed to explore the level of understanding, experiences, and readiness of business actors in facing the mandatory halal certification policy. The research used a qualitative approach with a phenomenological design. Data were collected through in-depth interviews, observation, and documentation involving government officers, association managers, and culinary business actors. Data analysis followed horizonalization, thematic clustering, and synthesis of essential meanings. The findings show that most business actors have awareness of halal certification requirements, but their understanding remains largely normative and does not yet extend to technical procedures such as application processes, document requirements, and assistance mechanisms. Furthermore, concerns about certification costs persist despite the availability of a free halal certification program provided by the government. The readiness level indicates that approximately eighty percent of business actors are cognitively ready, while twenty percent are not yet ready and require further assistance. This study concludes that the readiness of micro and small culinary enterprises is at the stage of cognitive readiness without operational readiness, indicating the need for more intensive community-based assistance strategies prior to the enforcement deadline.
The Effect of Ads Personalization on TikTok Shop Users' Purchase Intent: The Role of Trust Mediation and Moderation of Data Privacy Concerns Ibrahim Bafadal; Danang Ary Dewangga; Ratih Amelia; Dhiyan Septa Wihara
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.v6i2.1063

Abstract

The rapid growth of social commerce has transformed digital marketing strategies from mass-oriented approaches into more personalized and data-driven practices. As one of the leading social commerce platforms, TikTok Shop utilizes ads personalization to deliver product recommendations tailored to users’ preferences and online behaviors. However, the effectiveness of personalized advertising in stimulating purchase intention is not solely determined by the relevance of information provided but is also influenced by users’ trust in the platform and their concerns regarding personal data privacy. This study aims to examine the effect of ads personalization on TikTok Shop users’ purchase intention, with trust acting as a mediating variable and data privacy concerns serving as an influential factor in consumer purchasing behavior within a digital commerce environment. This research employed a quantitative approach using a survey method involving 102 TikTok Shop users selected through purposive sampling. Data were collected through an online questionnaire and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with SmartPLS 4 software. The analysis included assessments of convergent validity, discriminant validity, reliability, and structural model evaluation to test the proposed hypotheses. The findings indicate that all constructs satisfied the required validity and reliability criteria. Ads personalization was found to have a positive effect on both trust and purchase intention among TikTok Shop users. Trust also demonstrated a positive influence on purchase intention and acted as a mediating variable in the relationship between ads personalization and purchase intention. Furthermore, data privacy concerns were identified as an important factor influencing consumers’ purchasing behavior within the social commerce ecosystem. The coefficient of determination revealed that the model explained 49.2% of the variance in trust and 71.9% of the variance in purchase intention. This study concludes that the effectiveness of personalized advertising in enhancing purchase intention is determined not only by the platform’s ability to provide relevant recommendations but also by its capacity to build user trust and manage perceived privacy risks effectively. These findings contribute to the development of digital marketing literature and provide practical implications for businesses in designing effective marketing strategies on TikTok Shop.
Study of Factors Inhibiting Digital Promotion in the Commercialization of BPR Sentral Arta Jaya KC Kraksaan Products Adi Yasin Maulana Azis; Fahrudin
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.v6i2.1072

Abstract

The development of digital technology has encouraged the banking sector to utilize digital promotions as a marketing strategy to increase product commercialization. However, BPR Sentral Arta Jaya, Kraksaan Branch, has not yet implemented digital promotions and still relies on conventional promotions, which have the potential to leave the BPR behind other banks. This study aims to analyze the factors that hinder the implementation of digital promotions at BPR Sentral Arta Jaya, Kraksaan Branch. The study used a qualitative approach with a case study design. Data were obtained through interviews, observations, and documentation, then analyzed using the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results show that there are three main factors that hinder the implementation of digital promotions: regulations and policies from the head office that limit branch flexibility, limited human resource capabilities in the field of digital marketing, and minimal budget availability to support facilities, infrastructure, and competency development. This study concludes that the success of digital promotion implementation is not only determined by technology, but also by organizational support, human resource readiness, and adequate budget availability.
The Effect of Village Fund Management and Community Participation on the Distribution of Village Fund Direct Cash Assistance (BLT-DD) : (Case Study on Villages in Lolayan District, Bolaang Mongondow Regency) Della Novita Mamonto; Lukman Pakaya; Surya Handrisusanto Ahmad
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.v6i2.1102

Abstract

This study aims to analyze the influence of village fund management and community participation on the distribution of village fund direct cash assistance in villages in Lolayan District, Bolaang Mongondow Regency. The method used is quantitative by collecting primary data through the distribution of questionnaires to village officials and communities with a sample of 165 respondents. Data analysis used multiple linear regression with the help of SPSS 26. The results of the study show that partially the management of village funds has a positive and significant effect on the distribution of direct cash assistance. Likewise, community participation has a positive and significant effect on the distribution of direct cash assistance. Simultaneously, both the variables of village fund management and community participation have a significant positive effect on the distribution of direct cash assistance to villages in Lolayan District, Bolaang Mongondow Regency. The R squere value obtained shows a strong relationship between independent variables and dependent variables in this study.
The Effect of Intergovernmental Transfers and Regional Expenditure on the Financial Performance of Local Governments in the Regencies and Municipalities of North Sumatra Province Ulfa Utari; Zulhilmi
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.1104

Abstract

This study aims to examine the effect of Intergovernmental Transfers and Regional Expenditure on the financial performance of local governments in the regencies and municipalities of North Sumatra Province. The research was conducted to provide empirical evidence regarding the role of transfer funds and regional spending in improving local government financial performance. A quantitative approach was employed using a population of 33 regencies and municipalities in North Sumatra Province 2021–2024 period. A saturated sampling technique was applied, in which all members of the population were selected as the research sample. The data were analyzed using panel data regression with the assistance of SPSS software. The findings indicate that Intergovernmental Transfers and Regional Expenditure simultaneously have a significant effect on the financial performance of local governments in the regencies and municipalities of North Sumatra Province. Furthermore, partial testing reveals that both Intergovernmental Transfers and Regional Expenditure have a positive and statistically significant effect on local government financial performance. These findings suggest that effective management of intergovernmental transfer funds and efficient allocation of regional expenditure play a crucial role in enhancing local government financial performance. Therefore, local governments are expected to optimize the utilization of transfer funds and improve the effectiveness and efficiency of regional expenditure to support better financial governance and strengthen public service delivery.
MSME Governance and Digitalization Model in Lauwonu Village Sri Indriyani Rahman; Sahmin Noholo; 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.v6i2.1108

Abstract

This study aims to analyze business governance practices and the use of digital technology in MSMEs in Lauwonu Village, Tilango District, Gorontalo Regency, and to develop a digital-based governance model relevant to MSMEs. The study used a qualitative approach with the Participatory Action Learning System (PALS) method developed by Mayouk in 2000. Data collection techniques were carried out through observation, interviews, documentation, and mentoring of six MSMEs in Lauwonu Village. Data analysis was carried out through data reduction, data presentation, and drawing conclusions/verification using triangulation of sources and techniques to maintain data validity. The results of the study indicate that MSME governance in Lauwonu Village is still not running optimally. Most MSMEs have not recorded and reported their finances routinely and systematically. Financial management is still carried out simply and some business actors still mix personal and business finances. The use of digital technology is also still limited, although some MSMEs have used Microsoft Excel and the Buku Kas application. Through mentoring activities, MSMEs began to understand the importance of financial recording and the use of digital technology in business management.
Analysis of SWOT-Based Employee Performance Measurement in Public Services at SAMSAT Gorontalo City Sri Intan Aprilia; Lukman Pakaya; Ayu Rakhma Wuryandini
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.v6i2.1111

Abstract

This study aims to find out a SWOT analysis in measuring the performance of Gorontalo City SAMSAT employees in providing public services. The study used a quantitative approach with a sample of 39 service employees and 12 taxpayers. Data were collected through observation, interviews, documentation, and questionnaires, and analyzed using descriptive analysis, IFAS, EFAS, and SWOT. The results of the study show that both from the perspective of employees and taxpayers, the position of SAMSAT Gorontalo City is in Quadrant I (Aggressive), which reflects strong internal strength, large external opportunities, and a high level of taxpayer trust and satisfaction with service quality. The recommended strategies include optimizing service digitization, increasing human resource capacity, strengthening complaint mechanisms, and improving employees' technical competencies to realize effective, accountable, and sustainable public services.

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