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 647 Documents
The Effect of Cloud-Based Point of Sale (Pos) Technology on the Speed and Accuracy of Accounting Information Systems in Micro, Small, And Medium Enterprises (MSMEs) April Lianingsih; Loggar Bhilawa
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.v6i2.1168

Abstract

Indonesian MSMEs face inequality in the adoption of accounting technology which causes reporting delays and a high risk of recording errors. This study aims to analyze the effect of the ease of use and usability of cloud-based POS on the speed and accuracy of the Accounting Information System (SIA), as well as the role of digital competence as a moderation variable. Data were collected through a Likert scale questionnaire of 1–4 to 100 F&B MSME respondents in Surabaya using purposive sampling, analyzed by multiple linear regression and Moderated Regression Analysis (MRA). The results showed that the ease of use (sig. 0.000) and usability (sig. 0.000) of cloud POS had a positive and significant effect on the speed and accuracy of SIA. Digital competence was proven to strengthen both influences (sig. 0.009 and 0.040), with an Adjusted R Square of 50.1%. MSME actors are advised to increase digital literacy so that the benefits of cloud POS can be optimized.
Analysis of the Effect of Operating Costs and Investment Budget on Profitability: A Case Study of PT Sri Rejeki Isman Tbk for the Period 2014–2023 Muhammad Farhandy Putra; Nurhana Dhea Parlina; Benny Dhevyanto
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.v6i2.1056

Abstract

The research was conducted in response to the financial challenges faced by the textile sector, especially PT Sri Rejeki Isman Tbk (Sritex), whose profitability declined significantly as operating expenses continued to increase. The study is grounded in Cost Efficiency Theory and Capital Budgeting Theory to evaluate expenditure efficiency and the appropriateness of investment allocation. An associative quantitative research approach was employed. Data were collected through documentation of secondary data consisting of 40 quarterly financial statements from the company covering the period 2014–2023, officially obtained from the Indonesia Stock Exchange. The statistical test results demonstrate that both operational cost budgets and investment budgets have a positive and significant effect on profitability (ROA), both partially and simultaneously. The findings further indicate that the investment budget is the most dominant predictor influencing the company's financial performance. In conclusion, the synergy between short-term operational cost control and effective capital expenditure management is essential for large-scale manufacturing companies to maintain competitiveness and profitability.
The Influence of Job Transfer, Work Experience, Work Supervision, and Competence on the Performance of Civil Servants at Disparpora Pemalang Nini Apri Mulyani; Yuniarti Herwinarni; Tri Sulistyani
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.v6i2.1094

Abstract

The performance of Civil Servants (ASN) is a determining factor in the success of government organizations in delivering public services. This study aims to analyze the influence of job transfer, work experience, work supervision, and competence on the performance of Civil Servants at the Department of Tourism, Youth, and Sports (Disparpora) of Pemalang Regency, both partially and simultaneously. Preliminary findings indicated that ASN performance had not yet reached an optimal level, as reflected in the high percentage of low-performing employees, the high frequency of job transfers, variation in work experience, uneven supervision, and mismatches between educational background and position. This study employed a quantitative approach with an explanatory survey design. The population and sample consisted of all 55 Civil Servants at Disparpora Pemalang Regency, selected using the saturated sampling technique. Primary data were collected through a Likert-scale questionnaire, tested for validity and reliability, and then analyzed using classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination analysis with the assistance of SPSS 25. The results show that job transfer, work experience, work supervision, and competence each have a positive and significant partial effect on ASN performance (significance values < 0.05). Simultaneously, the four variables also have a significant effect on ASN performance, with an Adjusted R Square value of 0.697, meaning that 69.7% of the variation in ASN performance can be explained by these four variables. These findings imply the importance of integrated human resource management combining transfer policy, experience development, strengthened supervision, and competence enhancement to optimize ASN performance in local government institutions.
The Success of Small Craft Businesses Depends on Motivation, Business Skills, and Product Innovation Cindy Amelia; Tini Kartini; Sudarijati
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.v6i2.1135

Abstract

Business success is one of the key indicators for assessing the sustainability and competitiveness of Micro, Small, and Medium Enterprises (MSMEs). However, craft MSMEs in Bogor City still face various challenges related to business capabilities, motivation, and product innovation, so business success is not yet optimal. This study aims to analyse the impact of business capabilities and motivation on business success through product innovation as an intervening variable in craft MSMEs in Bogor City. The research uses a quantitative approach with descriptive and verificative methods. The research population is all craft MSMEs registered with the Bogor City Cooperative and MSME Office, with a sample of 142 respondents selected using purposive sampling. Data was collected through questionnaires, interviews, observation, and document studies, then analysed using path analysis with the help of IBM SPSS Statistics and a Sobel test to examine mediation effects. The research results show that business capability and business motivation have a positive and significant impact on product innovation. In addition, business capability, business motivation, and product innovation also positively and significantly affect business success. The Sobel test results proved that product innovation can mediate the influence of business capability and motivation on business success. These findings suggest that improving business skills and motivation, supported by product innovation, can enhance the success of MSME craft businesses in Bogor City
The Influence of Compensation, Work Environment, OCB, and Work-Life Balance on Job Satisfaction at Owabong Hanafi Samsulasno; Hermin Endratno; Erny Rachmawati; Hengky Widhiandono
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.v6i2.1170

Abstract

This study aims to analyze the effects of compensation, work environment, Organizational Citizenship Behavior (OCB), and Work-Life Balance on employee job satisfaction at Owabong Waterpark. A quantitative approach was employed by distributing questionnaires to 130 employees selected using accidental sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that compensation and OCB have positive and significant effects on job satisfaction, whereas the work environment and Work-Life Balance do not have significant effects. Compensation is the most dominant variable influencing job satisfaction, with an original sample value of 0.461. These findings indicate that employee job satisfaction is more strongly influenced by the compensation received and employees’ voluntary behaviors in supporting the organization. The findings also reinforce Social Exchange Theory, which explains that positive reciprocal relationships between organizations and employees can enhance job satisfaction. Practically, the company should improve the fairness and appropriateness of its compensation system while encouraging OCB to enhance employee job satisfaction.
The Influence of Brand Image, Lifestyle, and Price Perception on Purchase Decisions of Vans Shoes Among Gen Z in Lamongan Regency Kukuh Prasetyo Pambudhi; Ugy Soebiantoro
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.v6i2.1189

Abstract

This study aims to analyze the influence of brand image, lifestyle, and price perception on purchasing decisions for Vans shoes among gen Z consumers in Lamongan Regency. The research is motivated by the increasingly fierce competition in the fashion industry, particularly footwear, necessitating companies to understand the factors that influence consumer purchasing decisions. This study used a quantitative approach with purposive sampling and involved 104 respondents from Gen Z in Lamongan Regency who had purchased Vans shoes. Data were collected through a Likert-scale questionnaire and analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The results showed that brand image, lifestyle, and price perception had a positive and significant influence on purchasing decisions for Vans shoes. These findings suggest that a positive brand image, product compatibility with consumers' lifestyles, and favorable price perception play a significant role in enhancing purchasing decisions. Therefore, companies need to strengthen their brand image, keep up with Gen Z lifestyle trends, and maintain a price perception that aligns with product quality and benefits to enhance consumer purchasing decisions.
Analysis of Purchase Intention for Oppo A-Series Smartphones in Surabaya Jetendra Adli Handoko; Nuruni Ika Kusuma Wardhani
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.v6i2.1190

Abstract

This study examines the effect of price perception and product innovation on purchase intention toward the OPPO A-Series smartphone in Surabaya, amid the global RAM shortage crisis (Ram-Ageddon) that has driven up selling prices in the entry-level segment. A quantitative approach with purposive sampling was applied to 120 respondents from Surabaya, analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS 4.0. The outer model test showed that all indicators were valid and reliable, while the inner model test confirmed that price perception (path coefficient 0.446; T-statistic 7.262; p 0.000) and product innovation (path coefficient 0.462; T-statistic 6.660; p 0.000) each had a positive and significant effect on purchase intention, with an R-square value of 0.622. These findings indicate that the more positive consumers' perception of price and the better the product innovation presented, the higher consumers' purchase intention toward the OPPO A-Series smartphone. Consequently, OPPO's management is advised to maintain price competitiveness and continue developing innovations that match consumer needs so that purchase intention is sustained amid global component cost pressure.