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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 Understanding of Taxation, Training, Mentoring, Supervision, and Sanctions on the Village Treasurer's Compliance with the Use of the Core Tax System Sari, Erna; 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.v5i4.727

Abstract

This study aims to analyze the effect of taxation understanding, training and mentoring, as well as supervision and sanctions on the compliance of village treasurers in using the Core Tax Administration System in reporting Village Funds taxes in Bengkalis, Bantan, and Siak Kecil subdistricts. Using purposive sampling, this study involved 61 village treasurers as respondents. The data were analyzed using multiple linear regression with the help of SPSS version 29. The results show that tax understanding has a positive and significant effect on the compliance of village treasurers (significance = 0.030 <0.05). Conversely, training and mentoring had a positive but insignificant effect (significance = 0.412), while supervision and sanctions had a negative and insignificant effect (significance = 0.099). Simultaneously, the three variables had no significant effect on compliance (significance 0.084 > 0.05). The model was only able to explain 6.2% of the variation in compliance, with the remainder being influenced by factors outside the model.
The Potential of the Motor Vehicle Tax (PKB) Opsen in Increasing Regional Original Revenue (PAD) in Bengkalis Regency Rauda, Nurul; 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.v5i4.728

Abstract

This study aims to analyze the implementation of the Motor Vehicle Tax (PKB) Opsen to increase Regional Original Revenue (PAD) in Bengkalis Regency following the enactment of Law Number 1 of 2022 on Financial Relations between the Central Government and Regional Governments (HKPD Law). The research examines the development of PAD and PKB revenue prior to the PKB Opsen, assesses the potential contribution of PKB Opsen to PAD after its implementation in 2025, and identifies obstacles and efforts undertaken by the Regional Revenue Agency (Bapenda) and the Bengkalis Revenue Management Unit (UPT SAMSAT). This study employs a Qualitative approach using primary data from interviews and observations, as well as secondary data from official documents and revenue reports. The findings indicate that the PKB Opsen policy provides new fiscal space for Bengkalis Regency and contributes positively to PAD without increasing the tax burden on taxpayers. However, its implementation still faces challenges, including administrative constraints, information system limitations, taxpayer compliance issues, and limited public understanding. To address these challenges, Bapenda and UPT SAMSAT have strengthened coordination, improved administrative systems, and intensified public outreach. Overall, the PKB Opsen has significant potential to strengthen regional fiscal independence and reduce reliance on central government transfers if implemented effectively.
The Effect of Capital Access, Financial Management, and Optimization of BUMDes Utilization on BUMDes Income Aini, Syarifah; Wahyuni, Endang Sri
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.v5i4.730

Abstract

This study aims to analyze the effect of capital access, financial management, and optimization of Village-Owned Enterprises (BUMDes) on BUMDes income in Bengkalis District and Bantan District. This study uses a quantitative approach with a survey method, where primary data is collected through the distribution of questionnaires to BUMDes administrators and managers and analyzed using multiple linear regression with the help of the SPSS program. The results show that, partially, access to capital has a positive and significant effect on BUMDes income (t = 7.946; Sig. < 0.001) and the optimization of BUMDes utilization also has a positive and significant effect (t = 4.215; Sig. < 0.001), while financial management has a significant negative effect (t = -4.290; Sig. < 0.001). Simultaneously, access to capital, financial management, and optimization of BUMDes utilization have a significant effect on BUMDes income (calculated F > table F; Sig. < 0.001), which shows that increasing BUMDes income requires synergy between the availability of capital, effective financial management, and optimal utilization of assets and business units.
The Effect of Capital Structure, Operational Efficiency, and Sales Growth on the Financial Performance of Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange During the 2020–2024 Period Putri, Nadhifatul Sherlya; Reviandani, Wasti
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.v5i4.733

Abstract

This study aims to examine the effect of capital structure, operational efficiency, and sales growth on the financial performance of manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. This research employs a quantitative approach using secondary data obtained from the annual financial statements of the sampled companies. The research population consists of all manufacturing companies in the food and beverage subsector listed on the IDX, with the sample selected through purposive sampling, resulting in 31 companies. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25. The results indicate that capital structure does not have a significant effect on the financial performance of the companies. Operational efficiency also does not show a significant effect on financial performance, although it exhibits a positive relationship. In addition, sales growth does not have a significant effect on the financial performance of food and beverage manufacturing companies during the observation period. These findings suggest that improvements in financial performance are not solely determined by funding structure, operational cost efficiency, or sales growth, but are also influenced by other factors such as cost management, business strategy, and prevailing economic conditions.
The Role of the Village Consultative Body in Monitoring Villages to Ensure Compliance with Regulations and Promoting Accountability, Transparency, and Budget Discipline in Village Financial Management in the Bengkalis District Mawaddah, 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.v5i4.736

Abstract

Village financial management requires compliance with regulations and the application of good governance principles, particularly accountability, transparency, and budget discipline. This study aims to analyze the role of the Village Consultative Body (BPD) in overseeing village compliance with regulations and promoting accountability, transparency, and budget discipline in village financial management in Bengkalis District. The study used a qualitative approach with a case study method in 11 villages. Data were collected through interviews with members of the Village Consultative Body (BPD) and village officials as well as documentation studies, then analyzed using qualitative descriptive methods. The results of the study show that the BPD performs a supervisory function at the planning, implementation, and accountability stages of village finances through communication and coordination with the village government. However, the effectiveness of supervision still faces limitations in terms of administrative authority, supporting facilities, and the time available to BPD members. These findings emphasize the need to strengthen capacity and institutional synergy in order to improve the quality of village financial management.  
Accountability, Transparency, and Community Participation in the Management of Direct Cash Assistance (BLT) for Community Empowerment in Bantan District in 2024 Afriani, Lovita; 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.v5i4.738

Abstract

This study aims to analyze the application of the principles of accountability, transparency, and community participation in the management of Village Fund Direct Cash Assistance (BLT-DD) in Bantan District, Bengkalis Regency in 2024, as part of the policy of accelerating the elimination of extreme poverty in accordance with Presidential Instruction Number 4 of 2022. The research method used is a qualitative approach with a case study design. Data collection was carried out through in-depth interviews and documentation, with purposive sampling techniques in eight villages with the status of Independent Villages which had more than 40 families of BLT-DD recipients. The results of the study show that the management of BLT-DD in Bantan District has been carried out in accordance with the provisions of laws and regulations, with a budget allocation of 25% of the Village Fund. The principle of accountability is realized through compliance with procedures for planning, determining, and distributing assistance, as well as active supervision by the Village Consultative Body (BPD). Transparency is implemented through information disclosure to the public, both through village deliberations, information boards, and village social media. Community participation is reflected in the involvement of residents at the stage of data collection, village deliberations, and supervision of aid distribution. However, the main obstacle is still found in the aspect of collecting recipient data due to changes in budget policies and the dynamics of socio-economic conditions of the community
The Influence of Authoritarian Leadership Style, Workplace Facilities, and Job Stress on Employee Performance at PT. Nidec Instruments Bekasi Rismawati, Rismawati; Daspar, Daspar; Purwanti, Purwanti; Meliyanti, Dea Putri; Zed, Etty Zuliawati
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.v5i4.743

Abstract

This study aims to identify and analyze the influence of authoritarian leadership style, workplace facilities, and job stress on employee performance at PT Nidec Instruments Bekasi. Data were collected through questionnaires distributed to 86 employees of the company and analyzed using validity and reliability tests, classical assumption tests, the coefficient of determination, multiple linear regression, and hypothesis testing. The results reveal that authoritarian leadership style, workplace facilities, and job stress significantly affect employee performance. The coefficient of determination (R²) test indicates that 67.9% of the variation in employee performance is explained by the independent variables—authoritarian leadership style, workplace facilities, and job stress—while the remaining 32.1% is influenced by other factors not included in this research model. Furthermore, the F-test results show that these three variables, when examined simultaneously, have a positive and significant effect on employee performance, with an F-calculated value of 57.740, which is greater than the F-table value of 2.71.
FOMO-Based Marketing Strategies and Their Impact on Online Consumer Purchase Intention: A Study on Madura Island Supriyanto, Supriyanto; Azim, Irfan
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

Abstract

This study aims to analyze the influence of a Fear of Missing Out-based marketing strategy on online consumer purchase intentions on Madura Island. The FOMO phenomenon is increasingly used in digital marketing practices by creating perceptions of scarcity, time constraints, and social pressure, but empirical evidence in a non-metropolitan context is still limited. This study used a quantitative approach with a survey of online consumers on Madura Island. Data were collected through a structured questionnaire and analyzed using simple linear regression. Validity and reliability tests indicate that all research instruments meet the eligibility criteria. Classical assumption tests indicate that the regression model meets the assumptions of normality, does not contain multicollinearity, and is free from heteroscedasticity. The study findings indicate that a FOMO-based marketing strategy has a positive and significant effect on online consumer purchase intentions. The coefficient of determination indicates that FOMO can explain some of the variation in purchase intentions, while the remainder is influenced by factors outside the model. This study provides theoretical contributions in expanding digital marketing studies in the local context, as well as practical implications for MSMEs and digital marketers in designing effective, contextual, and ethical FOMO strategies.
The Effect of Production Costs and Consumer Demand on Upiya Karanji's Selling Price Anwar, Aurelia Revalina; Amaliah, Tri Handayani; Wuryandini, Ayu Rakhma
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.v6i1.784

Abstract

This study aims to analyze the influence of production costs and consumer demand on the pricing for Upiya Karanji produced by artisans in Batu Layar Village, Bongomeme Subdistrict, Gorontalo Regency. Field conditions suggest that some artisans do not maintain systematic cost records and continue to set prices based on customary practices, while consumer demand fluctuates in response to seasonal factors and traditional ceremonial needs. The study employs a quantitative method with an associative approach. Primary data were collected through questionnaires distributed to 35 artisans, who were selected using purposive sampling. Data analysis included validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, F-test, and the coefficient of determination, using SPSS as the analytical tool. The findings indicate that production costs have a positive and significant influence on the pricing, whereas consumer demand does not have a significant influence. However, simultaneously, both variables significantly influence pricing, as indicated by an F-count value of 19.541 > F-table of 3.28 and a significance level of 0.001 < 0.05.
Integration of Green Marketing and Digital Strategy on the Competitiveness of Cassava-Based SMEs in Sumenep Regency Ahmadi, Raden Khaeru; Saadah, Siti; Fitriyah, Eny; Susmiati, Evi
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.v6i1.754

Abstract

Micro, Small, and Medium Enterprises (MSMEs) based on local products play a strategic role in regional economic development; however, they continue to face competitiveness challenges, particularly in rural areas. Increasing consumer awareness of environmental issues and the acceleration of digital transformation require MSMEs to adopt sustainable and adaptive marketing strategies. This study aims to examine the effect of green marketing and digital marketing strategies on the sustainable competitiveness of cassava-processing MSMEs in Banasarep Village, Sumenep Regency, and to develop a Smart Eco-MSME model as an integrative approach. This study employs a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Data were collected through a structured questionnaire with a five-point Likert scale administered to 30 cassava-processing MSMEs selected using purposive sampling. Data analysis involved outer model evaluation, inner model assessment, and hypothesis testing through bootstrapping procedures. The results indicate that green marketing has a positive and significant effect on the sustainable competitiveness of MSMEs. Digital marketing strategies also show a positive and significant effect, with a stronger influence than green marketing. Simultaneously, green marketing and digital marketing explain 67.2% of the variance in sustainable competitiveness. These findings suggest that integrating environmental values with digital technology utilization can create long-term competitive advantages for MSMEs. This study concludes that the Smart Eco-MSME model is effectively applicable to cassava-processing MSMEs in rural areas. Policy implications highlight the importance of local government support in enhancing digital literacy, promoting green marketing practices, and developing a sustainable MSME ecosystem based on local resources.

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