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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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The Effect of Artificial Intelligence Use and Professional Skepticism on Audit Quality in Public Accounting Offices in DKI Jakarta Kholidah; Ida Rosnidah
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.v6i2.1071

Abstract

The development of Artificial Intelligence in auditing practices has driven significant changes in the financial statement audit process, particularly in Public Accounting Firms in urban areas such as Jakarta. This study aims to analyze the influence of the use of Artificial Intelligence and auditors' professional skepticism on audit quality. The research method used is a quantitative approach with data collection through questionnaires distributed to auditors at Public Accounting Firms in Jakarta, then analyzed using multiple regression analysis. The results show that the use of Artificial Intelligence and auditors' professional skepticism have a positive and significant effect on audit quality, both partially and simultaneously. This finding suggests that the implementation of Artificial Intelligence-based audit technology needs to be balanced with auditors' professional skepticism to maintain optimal audit quality. Thus, it can be concluded that the integration of Artificial Intelligence technology and strengthening auditors' professional skepticism are important factors in improving audit quality at Public Accounting Firms in Jakarta.
Digital Transformation of Land Services in Indonesia: Unraveling the Tensions Between Innovation, Regulation, and Social Equity Fanny Febrina Kudadiri; Rachma Fitriati
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.v6i2.1078

Abstract

The digital transformation of Indonesia's land registration services via electronic certificates has advanced significantly, with 5.3 million e-certificates issued between 2023 and 2025, covering 4.4% of the 120.9 million registered land parcels (Kementerian ATR/BPN, 2026). Nevertheless, persistent challenges remain across five digital governance dimensions: transparency, participation, interoperability, service innovation, and collaboration. This study examines how the implementation of digital governance affects legal certainty and social inclusion within land administration. Findings reveal that while e-certificates provide evidentiary strength equivalent to physical certificates, Indonesia's negative publication system permits annulment. Furthermore, data quality issues, particularly 31.76% empty parcel IDs, undermine system effectiveness. Regulatory dualism between PP 24/1997 and PP 18/2021 creates legal uncertainty. Moreover, infrastructural disparities generate digital exclusion risks for remote communities, the elderly, and customary law groups. Consequently, sustainable digital governance necessitates harmonized regulations, equitable infrastructure, enhanced data quality, and inclusive capacity building that accommodates Indonesia's geographic and socio-cultural diversity.
Analysis of Islamic Economic Law on the Elements of Tadlis and Gharar in the Practice of Rice Adulteration (A Case Study at Johar Rice Market Karawang) Tristia Qurrotu Ain; Anggi Irawan; Rizki Dwi Anggraini
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.v6i2.1081

Abstract

The practice of rice adulteration is still found in trade to adjust quality and prices according to the needs of the community. This study aims to analyze the practice of rice adulteration at Johar Rice Market, Karawang, based on the concepts of Tadlis and Gharar as stipulated in the Compilation of Sharia Economic Law (KHES). This study employed a qualitative method with an empirical juridical approach through observation, interviews, and documentation. The results indicate that rice mixing is carried out to provide variations in quality and price; however, information regarding the quality of the rice is not always disclosed to buyers. Based on the analysis of KHES, this practice contains elements of deception as referred to in Article 33 and Article 34 of KHES, which constitute Tadlis in terms of quality, and also contains Gharar regarding the object of the transaction as referred to in Article 76 letter (f) of KHES, since buyers do not have definite knowledge of the quality of the rice at the time the contract is concluded. Therefore, the practice of rice mixing can only be justified if it is conducted honestly and transparently.
The Influence of CEO Characteristics on Firm Value: The Mediating Role of Environmental, Social, and Governance (ESG) Performance among Indonesian Listed Companies 2022-2024 Sanny Aurelia Febri Evelyn Wijaya; Lintang Venusita
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.v6i2.1154

Abstract

This study investigates the influence of CEO characteristics, namely gender, education, and tenure, on firm value, with Environmental, Social, and Governance (ESG) performance acting as a mediating variable. As sustainability practices become increasingly important in corporate governance, the role of chief executive officers in shaping ESG initiatives and enhancing firm value has attracted growing academic and practical attention. However, empirical evidence regarding the relationship between CEO characteristics, ESG performance, and firm value remains inconsistent, particularly in emerging markets such as Indonesia. This research employs a quantitative approach using secondary data collected from annual reports, sustainability reports, and financial statements of companies listed on the Indonesia Stock Exchange (IDX) during 2022-2024. Firm value is measured using Tobin's Q, while ESG performance is measured using ESG disclosure scores. CEO gender, education, and tenure represent the independent variables. The data are analyzed using multiple linear regression and Sobel tests to examine the mediating effect of ESG. The findings indicate that CEO characteristics have varying effects on ESG performance and firm value. ESG performance significantly contributes to enhancing firm value and partially mediates the relationship between certain CEO characteristics and firm value. These results support the Upper Echelons Theory, suggesting that organizational outcomes are influenced by executives' demographic characteristics, and Stakeholder Theory, emphasizing that sustainability practices create long-term value for firms. This study contributes to the literature on corporate governance and sustainable business by providing empirical evidence from Indonesian listed companies. The findings also offer practical implications for corporate boards and investors in considering CEO characteristics and ESG implementation as strategic factors for improving firm value.
Integrated Marketing Communication in Building the Brand Image of Local Coffee Shops: A Systematic Literature Review, 2020–2025 Yudha Yustiasa; Naomi Karina Hutagalung
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.v6i2.1160

Abstract

The rapid growth of digital technology has transformed how organizations communicate with consumers, making Integrated Marketing Communication (IMC) an important strategy for delivering consistent brand messages. In the competitive coffee shop industry, IMC is expected to strengthen Brand Image; however, previous studies have produced inconsistent findings regarding this relationship. This study aims to synthesize existing research on the influence of IMC on Brand Image in the coffee shop industry. A Systematic Literature Review (SLR) was conducted following the PRISMA 2020 guidelines. Relevant articles were identified from several academic databases using predefined inclusion criteria, resulting in 20 eligible studies for analysis. The findings indicate that IMC strengthens Brand Image through consistent communication, integration of communication channels, increased Brand Awareness, Customer Engagement, and improved customer experience. However, IMC implementation in coffee shops remains focused primarily on social media and digital marketing, with limited integration of other communication elements. The review also identifies research gaps in study contexts, methodologies, and conceptual frameworks, providing recommendations for future research while offering practical insights for developing sustainable Brand Image strategies.
The Use of Akad Salam in Pre-Order Transactions Pempek Perspective of the Yellow Book of Fathul Qorib Maisya Hanafiah; Ahmad Misbakh Zainul Musthofa; Rizki Dwi Anggraini
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.v6i2.1100

Abstract

The rapid growth of digital transactions has encouraged the widespread practice of pre-order in the culinary business sector, including the trade of pempek, a traditional food from Palembang. This phenomenon demands a thorough examination from an Islamic law perspective, given that pre-order transactions bear substantial resemblance to the salam contract in Islamic jurisprudence. This study aims to analyze the conformity of pempek pre-order practices with the pillars and conditions of the salam contract according to Kitab Fathul Qorib by Imam Ibn Qasim Al-Ghazi. A descriptive-analytical qualitative method was employed, using semi-structured interviews, observation, and documentation review. The findings reveal that pempek pre-order practices are substantially similar to the salam contract, yet fail to fully satisfy its prescribed requirements. Three primary shortcomings were identified: ambiguous specification of al-muslam fih, incomplete upfront payment of ra's al-mal, and a loosely defined ajal. These deficiencies create room for gharar elements that potentially undermine the transaction's validity under Islamic law. This study recommends reforming pre-order practices and improving muamalah fiqh literacy among Muslim business actors to ensure their transactions comply with Islamic legal standards. Keywords: Salam Contract, Pempek Pre-Order, Fathul Qorib, Islamic Jurisprudence, Gharar
Digital Marketing, Brand Image, and Tourist Engagement as Determinants of Tourists’ Visit Intention: An Empirical Study of Cirebon Batik Cultural Tourism Etty Zuliawati Zed; Sesri Sellina; Febri Sari Siahaan; Suherdi Maulana
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.v6i2.1186

Abstract

The rapid growth of digital technology has transformed the tourism industry by changing how tourists search for information and make travel decisions. In cultural tourism destinations, digital marketing, brand image, and tourist engagement are considered important factors influencing tourists’ behavioral intentions. This study aims to examine the effects of Digital Marketing, Brand Image, and Tourist Engagement on tourists’ visit intention toward Cirebon Batik Cultural Tourism, particularly in the Trusmi Batik Area and Kampung Batik Ciwaringin. A quantitative approach with an explanatory research design was employed. Data were collected from 220 respondents using a structured questionnaire distributed through Google Forms. The study utilized purposive sampling and analyzed the data using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The measurement model was evaluated through tests of validity and reliability, while the structural model was assessed using bootstrapping procedures. This research contributes to the tourism and marketing literature by extending the application of the Theory of Planned Behavior in cultural tourism contexts and providing insights for destination managers in developing effective strategies to enhance tourists’ intention to visit cultural heritage destinations.
The Influence of Work Discipline, Total Quality Management (TQM), and Punishment on Employee Performance at PT. Yuto Packaging Technology Indonesia Rismawati Rismawati; Tri Mulyani Kartini; Miftakul Huda; Nasrun Baldah; Nadia Nursweta
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.v6i2.1187

Abstract

This study aims to analyze the influence of work discipline, Total Quality Management (TQM), and punishment on employee performance at PT. Yuto Packaging Technology Indonesia. Human resources constitute a critical factor in organizational success, as humans serve as the primary driving force in achieving organizational goals even as technology continues to advance. Employee performance is an important indicator in assessing organizational success and must be supported by factors such as work discipline, TQM, and punishment. This research employed a quantitative approach involving 86 respondents who are employees of the company. Data were collected through a questionnaire designed with a Likert scale to measure the research variables. Data analysis was conducted using SPSS version 25, encompassing validity and reliability tests to ensure the quality of the research instruments. Multicollinearity tests were also performed to examine the existence of relationships among independent variables. To test the hypotheses, multiple linear regression, t-tests, and the coefficient of determination (R²) were used to determine the contribution of independent variables to the dependent variable. The results indicate that work discipline, TQM, and punishment each partially and simultaneously exert a positive and significant influence on employee performance. The model explains 64.2% of the variance in employee performance, indicating that the three variables substantially contribute to performance improvement at PT. Yuto Packaging Technology Indonesia.

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