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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 Effect of Tax Aggressiveness and Media Exposure on Corporate Social Responsibility (CSR) Disclosure in Mining Sector Companies Listed on the Indonesia Stock Exchange (IDX) in 2023-2024 Fadila, Miya; 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.v5i4.714

Abstract

This research explores the effects of tax aggressiveness and media exposure on corporate social responsibility (CSR) reporting in IDX-listed mining firms spanning 2023 to 2024. It emphasizes the mining sector's notable social and environmental issues, which call for greater transparency in corporate social responsibility (CSR), particularly for companies pursuing assertive tax tactics or facing heightened public attention. Employing a quantitative framework, the study analyzed secondary data from annual reports and sustainability reports via multiple linear regression using SPSS version 29. The study's outcomes show that tax aggressiveness yields a significant positive impact on corporate social responsibility (CSR), whereas media exposure produces a substantial negative influence. Together, they deliver a meaningful effect on corporate social responsibility (CSR). These results point to the idea that corporate social responsibility (CSR) disclosures in the mining industry are largely strategic, designed to uphold the firm's legitimacy and image.
The Effect of Easy Access to Mobile Banking, Financial Literacy, and Social Environment on Student Non-Cash Transactions Syamsulrizal, Syamsulrizal; 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.v5i4.715

Abstract

The digitalization of the payment system in Indonesia is growing rapidly, but the use of non-cash transactions among students is still not optimal even though access to mobile banking is getting easier, thus showing a gap between the availability of technology and user behavior. This study aims to analyze the influence of ease of access to mobile banking, financial literacy, and social environment on non-cash transactions in students of the Public Finance Accounting Study Program, Bengkalis State Polytechnic. The method used was a quantitative approach with SEM-PLS, and data was obtained through the distribution of questionnaires to 230 students who were active users of mobile banking. All research indicators were declared valid with an outer loading value of 0.626–0.892 and AVE above 0.50, and reliable with a Composite Reliability of 0.893–0.925. The results showed that the ease of access to mobile banking had a significant effect on non-cash transactions (coefficient 0.437; p < 0.001), financial literacy also had a significant effect (coefficient 0.350; p < 0.001), while the social environment did not have a significant effect (coefficient 0.079; p = 0.113). An R² value of 0.599 indicates that the three variables are free to explain 59.9% of non-cash transaction variations, with a Q² value of 0.604 indicating the model's strong predictive capabilities. These findings confirm that technology factors and financial understanding are the main determinants of student non-cash transaction behavior, while social influences do not play a strong role. Therefore, it is recommended that educational institutions strengthen digital financial literacy and work with banks to improve education on digital financial services to encourage the use of non-cash transactions more optimally.
The Influence of Accounting Knowledge, Internal Control, and Financial Literacy on the Financial Performance of Boarding Houses: (Study on Boarding House Owners in Bengkalis District) Marfina, Meri; 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.v5i4.717

Abstract

This study is driven by the significance of effective financial management in boarding houses, so boarding house owners need to have adequate where accounting knowledge, internal control systems, and financial literacy to improve their financial performance. This study aims to examine the effect of accounting Knowledge, Internal Control, and Financial Literacy on the financial performance of boarding houses in Bengkalis District. The research method a quantitative research design, with data obtained using structured questionnaires distributed to 68 owners or kost managers, and the analysis was carried out using descriptive statistical analysis, instrument validity and reliability assessments, classical assumption evaluations, and multiple linear regressions through SPSS, The findings of this study indicate that simultaneously the three independent variables jointly exerted a statistically significant influence on Financial Performance, with a significance level below 28.598 and a p < 0.001 and an Adjusted R² of 0.553. Partially, Internal Control (β = 0.164; p < 0.001) and Financial Literacy (β = 0.542; p < 0.001) had demonstrated a positive and statistically meaningful impact, whereas Accounting Knowledge did not show a significant effect (β = –0.134; p = 0.108). These findings show that the application of internal control mechanisms and financial literacy has a stronger role in improving financial performance than just accounting knowledge that is not applied optimally. This study recommends increasing internal control training, financial literacy, and practical bookkeeping assistance for boarding house owners to strengthen business performance.
The Influence of Digital Leadership and Organizational Culture on Digital Behavior with Digital Adoption as a Mediating Variable: A Study of Employees at the Transportation Agency of West Kalimantan Province Kartika, Nina; Hendri, M. Irfani
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 | DOI: 10.31538/mjifm.v6i1.719

Abstract

This study aims to examine the influence of digital leadership and organizational culture on employees’ digital behavior, with digital adoption serving as a mediating variable. The research is grounded in the increasing demand for public institutions, particularly the Department of Transportation of West Kalimantan Province, to strengthen digital readiness in response to ongoing technological transformation in public services. A quantitative survey method was employed, and data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that digital leadership has a positive and significant effect on both digital adoption and digital behavior. Organizational culture also demonstrates a positive effect on digital adoption; however, its direct influence on digital behavior is weaker compared to its mediated effect. Furthermore, digital adoption significantly mediates the relationships between digital leadership and organizational culture with digital behavior. These findings highlight the importance of strengthening digital-oriented leadership and cultivating an adaptive organizational culture to enhance productive digital behavior within government institutions.
The Effect of Halal Literacy and the Burden of Management Costs on the Interest of MSMEs in the Halal Certification Process Ismail, Abdul Hadi; Sariyanto; Pradesyah, Riyan; Munawaroh , Munawaroh
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 | DOI: 10.31538/mjifm.v6i1.720

Abstract

The low level of halal certification ownership among Micro, Small, and Medium Enterprises (MSMEs) remains a significant issue amidst the increasing market demand for halal products. This issue is thought to be influenced by low halal literacy among business actors and their perceptions of the cost burden of halal certification processing. This study aims to analyze the influence of halal literacy and the cost burden of processing on MSMEs' interest in the halal certification process in Medan City. This study uses a quantitative approach with a survey method. Data collection was conducted through the distribution of online questionnaires using Google Forms to MSMEs in Medan City. The data obtained were then tabulated and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method through the SmartPLS application. The analysis includes testing the measurement model (validity and reliability) and the structural model to examine the relationship between variables. The results show that halal literacy has a positive and significant effect on MSMEs' interest in processing halal certification. This indicates that the higher the level of understanding of MSMEs regarding the halal concept and the benefits of certification, the greater their interest in participating in the halal certification process. On the other hand, the burden of administrative costs does not have a significant effect on the interest of MSMEs, which shows that the cost factor is not a primary consideration in business actors' decision-making.
Potential for Tax Collection Bird Nests Walet, Bantan Sub-District, Bengkalis Regency Sari, Yunita; 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.v5i4.721

Abstract

This study aims to analyse the potential for collecting swiftlet nest tax in Bantan Subdistrict, Bengkalis Regency, with focus on tax revenue, collection potential, obstacles encountered, and government efforts to optimise revenue. Swiftlet nest tax is a strategic source of Local Own-Source Revenue given the prevalence of swiftlet farming in the coastal area of Bengkalis. This study uses a descriptive method with a qualitative approach through in-depth interviews with the Head of the Technical Implementation Unit (UPT) and the District Revenue Administration staff in Bantan Subdistrict, as well as 20 swiftlet entrepreneurs spread across various villages. The results show that swallow nest tax revenue fluctuated during the 2021–2025 period, influenced by a 50% decline in selling prices and production instability. The potential for tax collection has not been optimally explored due to the gap between self-assessment regulations and field practices, low taxpayer understanding of the applicable rates (10%), and the limited capacity of officers to reach all business units. Efforts made by the local government include socialisation, data collection, implementation of the SIPBUKAS application, and multisectoral coordination. This study recommends the application of progressive rates based on production volume, strengthening tax literacy, and integrating a more inclusive digital system.
The Effect of Free Cash Flow, Collateralizable Assets, Debt, and Sales Growth on Dividend Policy in Property and Real Estate Companies from 2020-2024 Refsiana, Siska; 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.v5i4.722

Abstract

Dividend policy is one of the important decisions in financial management that reflects a company's strategy in distributing its net income to shareholders. For investors, dividend policy is an important signal regarding the company's financial health and future business growth prospects. This study aims to analyze the effect of free cash flow, collateralizable assets, debt, and sales growth on dividend policy in property and real estate companies listed on the Indonesia Stock Exchange (IDX). This study uses secondary data in the form of annual financial reports obtained through the IDX official website. The sampling method was conducted using purposive sampling based on certain criteria, resulting in 15 companies with a total of 75 observations during the 2020- 2024 period. The data were analyzed using a Partial Least Squares-based Structural Equation Modeling (SEM-PLS) approach with the help of WarpPLS software. The results show that dividend policy is influenced by the company's internal financial condition, particularly related to cash flow flexibility and funding structure, while sales growth is not always in line with an increase in dividend distribution. These findings emphasize the importance of balancing expansion needs and shareholder interests. Therefore, companies are advised to optimize cash flow management and asset structure in determining dividend policy, while investors need to consider fundamental financial factors in making investment decisions wisely and sustainably.
Implementation of Financial Performance of Non-Profit Entities Through ISAK 335 Case Study of the Al Mumtaza Kindergarten Foundation Bengkalis Fitriyani, Zeti; 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.v5i4.723

Abstract

This research was conducted at the Al Mumtaza Bengkalis Kindergarten Foundation. The purpose of this study is to find out how the accounting of the pesantren is applied by the Al Mumtaza Bengkalis Kindergarten Foundation. In addition, the purpose of this study is to find out the obstacles faced in the implementation of ISAK 335 as well as solutions to the obstacles faced in the implementation of ISAK 335 at the Al Mumtaza Kindergarten Foundation. The data collection method used in this study is by means of interviews, observations, documentation and literature studies. Interviews, namely researchers conduct questions and answers directly with informants involved in the preparation of financial statements. Observation is by means of direct observation in the field and systematically taking data and recording matters related to interview activities. Documentation is documents owned by Yaysan TK Al Mumtaza such as income records, expenditure records, cash flow records and other data that support this research. The results of the research obtained show that the financial statements of the Al Mumtaza Kindergarten Foundation are not fully in accordance with the generally accepted principles in accounting and are not in accordance with ISAK 355.
The Influence of Financial Knowledge, Attitudes to Finance, and Lifestyle on Interest in Online Loans in Bengkalis Regency Accounting Students Aisah, Siti; 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.v5i4.724

Abstract

This study aims to analyze the influence of financial knowledge, financial attitudes, and lifestyle on the use of online loans in accounting students in Bengkalis Regency. The background of this research began with the increasing use of online loan services among students who were influenced by ease of access, fast processes, and attractive promotions. This phenomenon raises concerns because some students still have low financial literacy and a high consumptive lifestyle. The research uses a quantitative approach by distributing questionnaires to students of the accounting study program who are actively using online loan services. The data analysis technique uses Partial Least Square (PLS) to evaluate the relationship between variables. The results of the study show that financial knowledge has a positive but not significant effect on online loan interest. Financial attitudes have a positive and significant effect on interest in online loans, while lifestyle also has a positive and significant influence. These findings show that students' decisions to use online loans are more influenced by attitudes and lifestyles than financial knowledge levels. This research is expected to contribute to understanding student financial behavior and become an input for educational institutions in improving the financial literacy of the younger generation.
The Influence of Human Resource Competence, the Implementation of the Regional Financial Accounting System, and the Use of Information Technology on the Quality of Regional Financial Statements at the Bengkalis Regency SKPD Rahmadani, Irma; 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.v5i4.725

Abstract

This research examines the effect of human resource competence, the implementation of the regional financial accounting system, and the utilization of information technology on the quality of regional financial statements within the Regional Apparatus Work Units (SKPD) of Bengkalis Regency. The study adopts a quantitative research design using primary data collected through questionnaires. The population consists of 90 respondents selected using purposive sampling, with data measured on a Likert scale. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 29. The findings indicate that, individually, human resource competence has a positive and significant effect on the quality of regional financial statements. Likewise, the implementation of the regional financial accounting system and the utilization of information technology also demonstrate positive and significant influences on the quality of financial reporting. The results further show that the adjusted R-squared value reaches 68.1%, suggesting that the quality of regional financial statements is largely explained by the variables examined in this study, while the remaining 31.9% is influenced by other factors beyond the research model.

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