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Majapahit Journal of Islamic Finance dan Management
Published by Institut Pesantren 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) is a journal published by Department of Sharia Economics Universitas KH. Abdul Chalim Mojokerto Indonesia twice a year (June and December). The focus and scope have been adjusted to meet the high standards and wide coverage typical of Scopus-indexed publications. The journal accepts submissions in the specified areas: 1. Sharia-compliant banking 2. Management in Islamic context 3. Islamic Business 4. Islamic Accounting 5. Islamic Finance 6. Islamic Marketing Management 7. Human Resources Management 8. E-commerce Business innovation Authors are urged to submit top-notch research and scholarly publications within these clearly outlined domains. The publication is dedicated to improving knowledge in Islamic finance and management while adhering to strict guidelines.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 377 Documents
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The Impact of Industrial Revolution 4.0 on the Creative Economy Sector in Indonesia: A Literature Review of Opportunities and Challenges Efendi, Efendi
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.393

Abstract

The industrial revolution 4.0 has had a significant impact on the development of the creative economy sector in Indonesia, both in terms of opportunities and challenges. To maximize its benefits, collaborative efforts are needed between the government, industry players, and the community to overcome existing challenges and utilize technological opportunities to encourage sustainable growth in the creative economy sector. This research is a qualitative research type that uses a library research approach. Data collection was carried out through a literature study, which involved searching, selecting, and collecting various relevant documents or literature. The results of the study indicate that: 1). The impact of the industrial revolution 4.0 on the development of the creative economy sector in Indonesia is that the industrial revolution 4.0 encourages digital transformation in the Indonesian creative economy sector, expanding market access through digital platforms and enabling more innovative production. However, tighter competition and the need for technological adaptation pose challenges for creative industry players. 2). The opportunities of the industrial revolution 4.0 for the development of the creative economy sector in Indonesia are that the industrial revolution 4.0 opens up great opportunities for the Indonesian creative sector through technology-based innovation, collaboration between the creative sector and technology, and the creation of new jobs in the digital field. Digital platforms enable Indonesian creative products to penetrate the international market. 3). The challenges posed by the Fourth Industrial Revolution (I4.0) to the development of Indonesia's creative economy sector include limited digital infrastructure and skills, as well as intense global competition. Furthermore, copyright and intellectual property protection are also crucial issues that require attention for the creative economy sector to thrive.
The Effect of Benefits, Trust, Convenience, And Risk on Interest in Using Mobile Banking (Empirical Study on the Community of Sukoharjo Regency) Alam, Agev Fefy Bena; Witono, Banu
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.395

Abstract

This study examines the influence of perceived benefits, trust, ease of use, and perceived risk on the intention to use mobile banking in Sukoharjo Regency. Using purposive convenience sampling, a quantitative causal method was employed, with data collected via questionnaires from bank customers aged 18–45 from BRI, BNI, BSI, BCA, and Mandiri. While this approach offers initial insights, the use of online Google Forms may exclude individuals with limited digital access, potentially reducing the external validity of the findings. Results show that perceived benefits and ease of use have a significant positive impact on usage intention, highlighting the practical value and user-friendliness of mobile banking platforms. Surprisingly, perceived risk also has a positive effect, possibly indicating that users are more cautious and actively utilize security features. This interpretation would benefit from stronger theoretical support or qualitative data. Meanwhile, trust in security and privacy does not significantly influence intention, which may suggest that digital trust is now a normative expectation. However, alternative explanations, such as users’ limited awareness of security mechanisms, should also be considered. Future research is encouraged to adopt a mixed-methods approach and apply stratified random sampling to enhance representativeness and gain deeper insights into user motivations, especially concerning risk perception and digital trust.
The Influence of Understanding E-Commerce, Accounting Information Systems, and Business Capital on Decision Making in Entrepreneurship Salviano, Feby Angelica; Yanthi, Merlyana Dwinda
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.405

Abstract

This study was conducted to examine the influence of e-commerce understanding, AIS, and venture capital on entrepreneurial decision-making. This study was conducted at Surabaya State University. The data collection method used a questionnaire distributed to accounting students. The population in this study was accounting students who had taken or completed the Accounting Information Systems and Entrepreneurship courses or entrepreneurial practices. The data used in this study were primary data obtained from distributing questionnaires to 177 respondents using purposive sampling techniques. Data analysis used multiple regression analysis. The results of this study stated that e-commerce understanding had a positive effect on entrepreneurial decision-making, Accounting Information Systems had a positive effect on entrepreneurial decision-making, and venture capital had a positive effect on entrepreneurial decision-making. Simultaneous testing also indicated that e-commerce understanding, Accounting Information Systems, and venture capital had a significant positive effect, accounting for 51% of the influence of the independent variables on the dependent variable.
The Influence of Accounting Information Systems on the Financial Performance of Business Actors in E-Commerce Permatasari, Uut; Yanthi, Merlyana Dwinda
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.407

Abstract

This study aims to examine the influence of accounting information systems, measured using proxy measures of perceived usefulness and perceived ease of use, on the financial performance of e-commerce businesses. This topic was chosen due to the issue of diverse understandings of business actors regarding accounting information systems in e-commerce, which are considered to influence the effectiveness of financial performance. The method used is a quantitative approach with a survey technique through questionnaires distributed to business actors. Data analysis used multiple linear regression with the SPSS program. The results of the study indicate that accounting information system variables, measured using proxy measures of perceived usefulness and perceived ease of use, have a positive effect on the financial performance of e-commerce businesses.
Analysis of PT. X's Readiness in Fulfilling the Requirements of an Initial Public Offering (IPO) Zabrina, Zafirah Yaffa; Triani, Ni Nyoman Alit
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.408

Abstract

Initial Public Offering (IPO) is a strategic step taken by companies to obtain long-term funding and enhance their credibility. This research is important because not all companies with growth potential are prepared to meet the complex and rigorous requirements of an IPO. The purpose of this study is to assess the readiness of PT. X in fulfilling IPO requirements from the perspectives of financial performance, corporate governance, and legal compliance. The research employs a qualitative approach using a single case embedded study method, through analysis of financial statements and in-depth interviews with internal company stakeholders. The results indicate that although the company shows stable asset and equity growth, there are inconsistencies in profit performance and several legal documents remain incomplete. In general, the company demonstrates initial steps toward IPO readiness, but still requires strategic improvements in financial stability and documentation. The conclusion of this study is that PT. X is not yet ready to conduct an IPO in the near future and must undertake comprehensive improvements, particularly in financial reporting, governance practices, and legal documentation, to meet the standards required of a public company.
The Impact of Environmental, Social, and Governance (ESG) Risk Rating on Audit Opinions: Empirical Study on IDX80-Listed Companies (2022–2023) Hasna Nur Laila; Triani, Ni Nyoman Alit
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.410

Abstract

This study investigates the influence of Environmental, Social, and Governance (ESG) Risk Rating on the likelihood of receiving a modified audit opinion among companies listed on the IDX80 index for the period 2022–2023. Employing a quantitative associative research design, the study uses binary logistic regression to analyze 144 firm-year observations drawn from 72 companies that met the criteria of publishing complete financial and sustainability reports. The ESG Risk Rating was treated as the independent variable, while leverage and return on assets (ROA) were used as control variables. Audit opinion, classified as either unqualified or modified, served as the dependent variable. The findings reveal a significant positive relationship between ESG risk and modified audit opinions, suggesting that firms with higher ESG risk (i.e., weaker ESG performance) are more likely to receive modified opinions. Conversely, leverage, liquidity show positive and significant effect, cashflow and firm size show negative effect, meanwhile ROA, firm age, and sales growth did not show significant influence. The model exhibited strong predictive ability with a classification accuracy of 91,7% and a Nagelkerke R² of 74,8%. These results highlight the importance of ESG performance in audit assessments and suggest that auditors increasingly consider non-financial information. The study implies that improving ESG practices and disclosure can enhance a company’s credibility and reduce audit risks, offering valuable insights for stakeholders, regulators, and corporate decision-makers.
The Effect of Financial Performance, Company Size, And Operational Cash Flow on Earnings Per Share With GCG as a Moderating Variable Masfufah, Maratul; Hidayat, Rendra Arief
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.415

Abstract

This study aims to determine the effect of return on asset, debt to equity, total asset turnover, firm size, and operating cash flow on earnings per share with good corporate governance as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. This research employs a quantitative approach using secondary data obtained from the official IDX website. The total sample consists of 96 observations selected through purposive sampling. Data analysis was conducted using IBM SPSS 25 software, with multiple linear regression and Moderated Regression Analysis (MRA) models applied to test the hypotheses. The results show that Return on Assets, Debt to Equity, Total Asset Turnover, firm size, and operating cash flow have a positive effect on Earnings per Share. Furthermore, Good Corporate Governance, measured by managerial ownership, is proven to simultaneously moderate the relationship between financial performance, firm size, and operating cash flow on Earnings per Share. These findings indicate that financial performance and company characteristics play a crucial role in determining EPS. Managerial ownership, as one of the mechanisms of good corporate governance, serves as a supporting factor in optimizing the influence of financial performance, firm size, and operating cash flow on earnings per share.
Comparative Analysis of Financial Performance of Syariah and Conventional Banks: A Review from Statistics Khalida, Khairunnisa; Riska, Maulia; Ajianing, Nyak Angeli; Nurhasanah, Nurhasanah
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.416

Abstract

Banking is an institution that has a significant impact on the real sector. The current banking system consists of different profit-sharing and interest-based systems, known in Islamic and conventional banks. Banking performance is an indicator of a country's economic performance. The financial performance of a bank or company can also be interpreted as a series of analyses conducted by the company to review the bank's compliance.Statistics makes a significant contribution to financial performance analysis. A statistical approach allows financial data to be processed objectively and generate reliable conclusions. The objective of this research is to analyze and compare the financial performance of Islamic banks and conventional banks in Indonesia.using a statistical science approach with indicators of Return on Assets (ROA), Return on Equity (ROE), and Net Interest Margin/Net Operating Margin (NIM/NOM).From the results of the analysis it is shown thatThere are significant differences in key profitability indicators (ROA and ROE) between conventional and Islamic banks, as confirmed by statistical hypothesis testing. This may be due to differences in business models, risk management, and investment strategies between the two banking systems.
Analysis of Perception and Practice of Implementation of SAK EMKM In Preparation of Financial Reports of Bumdes Karya Abadi, Penambangan Village, Balongbendo Yuvita Aprilia Hariyanti; Putikadea, Insyirah
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.418

Abstract

The Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) is a guideline designed to improve the quality of financial statements in small-scale entities, including Village-Owned Enterprises (BUMDes). This study aims to analyze the perceptions and practices of managers towards the implementation of SAK EMKM at BUMDes Karya Abadi, Penambangan Village, Balongbendo District. This research uses a descriptive qualitative method with data collection techniques through interviews and the distribution of questionnaires. Respondents in this study are active managers of BUMDes who are directly involved in the process of preparing financial statements. Data were analyzed by descriptive statistics to measure trends in perceptions and practices, and thematically analyzed to interpret open-ended answers. The results show that the managers' perceptions towards the implementation of SAK EMKM are very positive as indicated by the dominance of high scores on the perception indicators. On the other hand, management practices also show consistency in the application of accounting standards in recording transactions, preparing reports, and team involvement. This finding strengthens previous research which states that the application of SAK EMKM can improve the accountability, structure, and transparency of BUMDes' financial statements. The main obstacle encountered is limited technical understanding, indicating the need for ongoing assistance.
Corporate Governance Moderation on the Influence of Business Environmental Uncertainty on Capital Structure Ningsih, Fitria Ayu; Hariyati, Hariyati
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.419

Abstract

The uncertainty of the business environment due to economic dynamics, regulations, and global markets requires companies to be adaptive, including in capital structure decisions. This study examines the effect of business environmental uncertainty on capital structure, as well as the role of corporate governance as a moderating variable. Using a quantitative approach with multiple linear regression and moderated regression analysis (MRA), data were collected from 72 manufacturing companies listed on the IDX for the period 2021–2023. The results show that environmental uncertainty has a significant negative effect on capital structure, while corporate governance is proven to weaken this negative effect. This means that a good supervisory mechanism can help companies manage risk and maintain capital structure stability. These findings strengthen contingency and agency theories and suggest the importance of effective governance as a financial risk mitigation strategy.

Page 11 of 38 | Total Record : 377

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