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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 351 Documents
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The Application of ISAK 335 in the Preparation of Istiqomah Mosque Financial Statements Using Appsheets Saputra, Wira Andi; Muttaqin, Husnul
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.v5i4.697

Abstract

This study is driven by the fact that the Istiqomah Mosque still manages its financial records in a simple manner using Excel, only documenting cash receipts and disbursements, which means the reporting process has not yet aligned with the non-profit financial reporting standards set out in ISAK 335. The study aims to evaluate how far the mosque’s financial reporting meets ISAK 335 requirements, outline the procedures for preparing proper reports using the AppSheet application, and identify both the challenges and advantages of applying this system. A descriptive qualitative method was employed, with data collected through interviews, on-site observations, and document reviews, supported by primary information from mosque administrators and secondary data such as financial archives and relevant literature. The findings indicate that the mosque has not yet classified revenues and expenses based on donor restrictions and continues to produce basic reports focused solely on cash movements without a complete financial reporting structure. After adjustments were made using AppSheet, the mosque was able to compile statements of financial position, statements of comprehensive income, reports on changes in net assets, cash flow statements, and notes to financial statements in accordance with ISAK 335. The study concludes by recommending consistent implementation and ongoing development of the reporting system.  
The Influence of ESG Performance, Asset Productivity, Financial Risk, and Market Valuation on Financial Performance Wiharyono, Aisyah Sayidul Lintang; Vahlevi, Dewi Riza Lisvi
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the impact of Sustainability (ESG Score), Asset Productivity (TATO), Financial Risk (DER), and Market Valuation (PBV) on Financial Performance (ROA). The study subjects were 20 dual-listed companies listed on ISSI and ESG Sector Leaders (IDX-KEHATI) (60 observations, 2022–2024). Using panel data regression analysis, the results show that TATO and PBV have a significant positive effect on ROA, highlighting the importance of operational efficiency and market prospects in improving profitability. Conversely, DER and ESG have a significant negative effect on ROA. The negative influence of ESG implies a trade-off between short-term compliance costs, which depress net income. Conclusively, operational fundamentals (TATO and PBV) are the most dominant determinants of financial performance (ROA). These findings have implications for the formulation of future Sharia-ESG Index criteria, recommending a high TATO filter, positive PBV, and low DER to select issuers with superior bottom-line and sustainable performance.
Receivables Management in Reducing the Risk of Uncollectible Receivables at Bank Syariah Indonesia (BSI) Bengkalis Branch Hastika, Nurul; Mubarak, Husni
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.v5i4.699

Abstract

This study aims to analyze receivables management in reducing the risk of uncollectible receivables at Bank Syariah Indonesia (BSI) Bengkalis Branch. The focus of the research includes the types of financing that have the potential to cause uncollectible receivables, the factors that cause non-performing receivables, and the strategies or efforts made by BSI in minimizing the risk of uncollectible receivables. This study uses a qualitative descriptive method with data collection techniques through interviews, observations, and documentation related to the receivables management process and the handling of problematic receivables. The results of the study show that the types of financing that have the most potential to cause uncollectible receivables are financing based on murabahah, ijarah, and istishna' contracts. The main factors causing the occurrence of non-performing receivables come from the weakness of customer feasibility analysis, lack of optimal post-financing monitoring, and unstable customer economic conditions. BSI Bengkalis Branch has implemented a risk mitigation strategy through the implementation of the 5C principle, periodic receivables monitoring system, financing restructuring, and financial education to customers. The conclusion of this study shows that the receivables management at BSI Bengkalis Branch has been running quite well, but it still needs to be improved through strengthening supervision, digitizing receivables monitoring, and improving the quality of initial financing analysis so that the risk of uncollectible receivables can be minimized more effectively and sustainably.
The Effect of the Implementation of ICOFR on the Quality of SKPD Financial Statements: An Empirical Study on the Local Government of Bengkalis Regency Ramadani, Putri; Fiddin, Fachroh
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.v5i4.700

Abstract

This study aims to analyze the effect of the implementation of Internal Control over Financial Reporting (ICoFR) on the quality of financial reports of the Regional Apparatus Work Unit (SKPD) in the Bengkalis Regency Government. ICoFR is an internal control system that focuses on the reliability of financial reporting, based on five COSO components, namely the control environment, risk assessment, control activities, information and communication, and monitoring. This study uses a quantitative approach by distributing questionnaires to SKPD officials who are directly involved in the process of preparing financial statements. Data was processed using multiple linear regression analysis through SPSS software to test the effect of ICoFR application on the quality of financial statements measured through the dimensions of relevance, reliability, comprehension, and comparability. The results of the study are expected to show that the implementation of ICoFR effectively has a positive and significant effect on improving the quality of SKPD's financial statements. These findings are a strategic reference for local governments in strengthening the internal control system and realizing accountable and transparent financial governance.
The Effect of Financial Literacy, Lifestyle, and Self-Control on the Consumer Behavior of Students Using Buy Now Pay Later (BNPL) with Financial Attitude as a Mediation Variable Syahmira, Siti; Anita, Nur
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.v5i4.701

Abstract

Using financial attitude as a mediating variable, this study attempts to examine the impact of lifestyle, self-control, and financial literacy on the purchasing behavior of students who utilize Buy Now Pay Later (BNPL) services. This study's backdrop is students' growing usage of BNPL services like Shopee Paylater, which has resulted in a propensity for consumptive behavior because of insufficient financial literacy, consumptive lifestyles, and a lack of self-control. The study employs a survey method and a quantitative approach, distributing questionnaires to current accounting students at multiple Bengkalis institutions. The WarpPLS 7.0 program was used to analyze the data using structural equation modeling (SEM) based on partial least squares (PLS). The findings demonstrated that whereas lifestyle and self-control had a favorable and substantial impact on consumptive behavior, financial literacy had a positive but negligible influence. Furthermore, while self-control has little bearing on financial views, lifestyle and financial knowledge do. Although it has been demonstrated that financial attitudes significantly and favorably influence consumptive behavior, they do not function as a mediation factor in the link between independent and dependent variables. In conclusion, lifestyle and self-control have a greater impact on students' consumptive behavior than financial literacy.
The Influence of Tax Knowledge, Love of Money, and Tax Discrimination on the Perception of Tax Evasion Ethics Adha, Nurul; Muttaqin, Husnul
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.v5i4.702

Abstract

As a nation still navigating its path toward broader socioeconomic progress, Indonesia persistently works to elevate the well-being of its citizens through initiatives spanning education, public health, and infrastructure development. This research investigates how individuals’ understanding of taxation, their attitude toward money, and their perceptions of discriminatory tax treatment shape their ethical views regarding tax evasion, specifically among MSME taxpayers in Bengkalis district. A quantitative design was adopted, relying on primary data collected from 100 participants chosen through purposive sampling. Responses were measured using a Likert-based questionnaire, and the analysis wasicarried out usingiSPSS version 25 with multipleilinear regression techniques. The results reveal that greater tax knowledge is associated with a lower tendency to view tax evasion as ethically acceptable. Conversely, a stronger love of money corresponds with a more permissive view of tax-evading behavior. The variable related to perceived tax discrimination, however, did not produce a meaningful effect on ethical judgments about evasion. The Adjusted R² of 28.5% suggests that the examined factors account for just over a quarter of the variance in ethical perceptions, leaving 71.5% attributable to other influences outside the model. Future studies are encouraged to incorporate additional determinants such as perceived fairness, religiosity,quality of tax services, commitment, service quality of tax authorities, and tax penalties.
Implementation of the Use of Quick Response Code Indonesian Standard (QRIS) In Fraud Prevention: (Case Study of Kuala Alam BUMDes and Sebauk BUMDes) Nadila, Cahaya Putri; Muttaqin, Husnul
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.v5i4.705

Abstract

This research is motivated by the implementation of QRIS in Village-Owned Enterprises (BUMDes), which continues to be encouraged through the village financial digitalization program. Although QRIS is designed to be secure, field practices show that fraud can still occur when internal controls are weak. The novelty of this study lies in its analysis of QRIS-related fraud in BUMDes, an area that has not been widely examined, as well as in the evaluation of its compliance with PADG 21/18/2019. This research aims to describe the implementation of QRIS in BUMDes Kuala Alam and BUMDes Sebauk, and to identify potential fraud, operational challenges, and the effectiveness of regulations as fraud prevention measures. The study employs a qualitative method through interviews, observations, and documentation. The results indicate that BUMDes Sebauk implements QRIS in accordance with the regulations, resulting in a low fraud risk, while BUMDes Kuala Alam still has potential fraud risks due to the use of personal QRIS and weak verification procedures. Two fraud indications were found: fund discrepancies and fake transfer proofs. QRIS regulations are adequate, but their effectiveness heavily depends on the internal controls of each BUMDes.
The Effect of Signal Applications and Tax Literacy on Motor Vehicle Tax Payment Compliance with Tax Service Digitalization as a Moderator Desiliany, Desiliany; Sartika, Novira
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.v5i4.709

Abstract

This study aims to analyze the effect of the National Digital Samsat Application (SIGNAL) and tax literacy on Motor Vehicle Tax (PKB) payment compliance with tax service digitalization as a moderating variable. The study uses a quantitative approach with YSEM-PLSYanalysis through WarpPLS 7.0 and involves 228 SIGNAL user respondents in Bengkalis Regency. The results show that the SIGNAL application and tax literacy have a positive and significant effect on taxpayer compliance. However, the digitization of tax services is unable to moderate the relationship between the use of SIGNAL and tax literacy with tax compliance. These findings confirm that even though digital services are available, their effectiveness in strengthening compliance behavior is still limited, so it is necessary to improve the quality of the system and the utilization of digital services by the community.
The Effect of Local Taxes and Local Levies on the Level of Local Financial Independence in Regency/City in Riau Province in Fiscal Year 2019-2024 Mailani, Mailani; Muttaqin, Husnul
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.v5i4.710

Abstract

This study aims to determine the impact of regional levies and taxes on the degree of regional financial independence in Riau Province's cities and regencies. Using secondary data from the Directorate General of Financial Balance (DJPK) for the years 2019–2024, this study employs a quantitative approach. Classical assumption tests, including autocorrelation, heteroscedasticity, multicollinearity, and normality tests, were used to analyze the data. tests for multiple linear regression and hypothesis testing, including the t-test, F test, and determination coefficient test (R2). The study's findings demonstrate that the degree of regional financial independence is positively and significantly impacted by partially regional taxes. Additionally, regional levies have a favorable and substantial impact. The degree of regional financial independence is significantly impacted by both of these factors at the same time. These results demonstrate how tax and levy optimization may boost regional fiscal independence and Regional Original Revenue (PAD).
The Influence of Future Orientation, Self-Control, and Financial Responsibility on Financial Management Behavior: A Comparative Study Between Married and Unmarried Women Putri, Marsya Lydia; Rosmida, Rosmida
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.v5i4.713

Abstract

This study was carried out to examine psychological factors influencing women’s financial management behavior, including both married and unmarried individuals. This research aims to analyze the effects of Future Orientation (X1), Self-Control (X2), and Financial Responsibility (X3) on Financial Management Behavior (Y), as well as to compare their impacts between the two groups of women. The method used was a quantitative comparative explanatory with 100 respondents in Bengkalis District, Riau, who were chosen using a purposive sampling technique. Data analysis was performed using SEM-PLS along with Multi-Group Analysis (MGA). The findings indicate that Future Orientation (β = 0.209), Self-Control (β = 0.220), and Financial Responsibility (β = 0.435) positively and significantly influence Financial Management Behavior, with Financial Responsibility being the strongest contributing variable. The results of the MGA test reveal no significant differences in financial management behavior between married and unmarried women (p-value > 0.05). Based on these results, it is recommended that financial literacy programs, personal financial management training, and financial behavior improvement interventions be focused on strengthening future orientation, self-control, and financial responsibility. Educational institutions, financial institutions, and women's communities are advised to provide continuous education so that all women, regardless of marital status, are able to build healthier and more sustainable financial behaviors.

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