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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 437 Documents
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The Impact of Financial Technology, Self-Control, And Financial Knowledge on the Financial Management Behavior of Management Students at the Faculty of Economics and Business, Universitas Swadaya Gunung Jati Cirebon, in the Digital Era Purwasih, Dewi; Maiyaliza
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.v6i1.856

Abstract

This study aims to analyze the impact of Financial Technology (Fintech), Self-Control, and Financial Knowledge on Financial Management Behavior among students of the Faculty of Economics and Business (FEB), Management Program, at Universitas Swadaya Gunung Jati (UGJ) Cirebon in the digital era. By integrating the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB), this study explores how technological access, psychological self-regulation, and financial literacy shape personal financial management behavior. This research employed an associative quantitative approach with a sample of 387 respondents selected using stratified proportionate random sampling. Data were collected through an online questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that partially, Self-Control and Financial Knowledge have a positive and significant effect on Financial Management Behavior, with Financial Knowledge emerging as the most dominant factor. In contrast, Financial Technology was found to have no significant partial effect on students’ financial management behavior. However, simultaneously, the three independent variables significantly influence Financial Management Behavior, with a coefficient of determination (R²) of 53.9%, which is categorized as a moderate level of explanatory power. These findings suggest that although access to financial technology is widely available, healthy financial behavior is more strongly determined by internal factors, particularly financial knowledge and self-control.
The Effect of Asset Tangibility, Growth Opportunity, and Business Risk on Capital Structure in Retail Companies Listed on the Indonesian Stock Exchange from 2020-2024 Rosyidatussa'idah, Yanufa Indah; Budianto, Risky
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.v6i1.864

Abstract

This study examines the influence of asset tangibility, growth opportunities, and business risk on the capital structure of companies in the retail sector during the 2020–2024 period. A quantitative approach was employed, using secondary data in the form of financial reports from retail companies obtained from the Indonesia Stock Exchange website. The entire population comprised 47 retail companies in both the consumer cyclicals and non-cyclicals sectors. Purposive sampling resulted in 28 selected companies, bringing the total number of observations to 140 units over a five-year period. The analysis results indicate that asset tangibility alone does not influence capital structure, nor do growth opportunities or business risk. However, the combination of these three factors collectively contributes to capital structure.
The Influence of Empowering Leadership and Artificial Intelligence on Innovative Behavior Mediated by Employee Engagement Animus, Viktoria Mistika; Huang, Feivel Rick Cavanaugh; Emilisa, Netania
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.v6i1.712

Abstract

This study aims to analyze the influence of empowering leadership and artificial intelligence on innovative behavior with employee engagement as a mediating variable among state-owned banks employees in Central Jakarta. The research design refers to prior studies and employs a descriptive quantitative approach using hypothesis testing. Data were collected cross-sectionally from October to November 2025 through an online questionnaire, generating both primary and secondary data. Purposive sampling was applied with criteria targeting millennial employees working in the banking sector, resulting in a total sample of 150 respondents. The findings indicate that empowering leadership, artificial intelligence, employee engagement, and innovative behavior are all perceived at a moderately high level. The results further reveal that empowering leadership positively influences both innovative behavior and employee engagement, whereas artificial intelligence does not positively influence innovative behavior but does positively influence employee engagement. Additionally, employee engagement has a positive effect on innovative behavior and fully mediates the relationship between empowering leadership and artificial intelligence toward innovative behavior. These findings highlight the critical role of employee engagement in enhancing the impact of leadership and technological adoption on employees’ innovative behavior.
Huyula Cultural Values in Rental Price Determination at Nisma Collection Mahadjani, Selvianita; Amaliah, Tri Handayani; Usman
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.v6i1.745

Abstract

This community service activity was conducted based on a research report examining rental price determination practices at Nisma Collection, a traditional clothing rental business in Gorontalo City. The research findings indicate that rental pricing is not solely based on cost and profit calculations, but is also influenced by social and local cultural values, particularly the Huyula value, which emphasizes togetherness and empathy. The purpose of this community service activity is to provide assistance to MSME actors in managing flexible rental pricing while maintaining business sustainability. The methods employed include socialization activities, participatory discussions, and direct assistance related to simple financial record-keeping, cost evaluation, and rental price determination based on social values and economic rationality. The results of the activity show an improvement in business actors’ understanding of balancing social values and financial aspects in determining rental prices. This activity is expected to serve as a research-based community service model for the development of MSMEs grounded in local wisdom.
The Influence of Environmental, Social, and Governance on Dividend Payouts in Banking Sector Companies in Indonesia Romadino; Adib Sayubi Nur; Richy Wijaya W
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.v6i1.767

Abstract

This study aims to gain insight into the influence of environmental, social, and governance on dividend payout, assuming that the environmental, social, and governance factors of an organization are the most important criteria that drive dividend payout. The data used in this study are secondary data sourced from the annual reports of banks listed on the Indonesia Stock Exchange (IDX) from 2023 - 2024. The research sample consists of 17 banks with a total of 34 data that met the criteria. This study uses multiple linear regression analysis on panel data to evaluate the relationship between independent and dependent variables using E-Views 9 software. The results of this study indicate that Environmental Social and Governance Performance (ESG) is not significant to Dividend Payout, Leverage is significantly positive to Dividend Payout, Cash Ratio is significantly negative to Dividend Payout, and Return On Asset is significantly positive to Dividend Payout. The implications of this research can be useful for managers to evaluate performance and financial strategies that affect Dividend Payout and also for investors to consider external factors such as economic conditions. Keywords : Environmental Social and Governance Performance, Leverage, Cash Ratio, Return On Asset, Dividend Payout, Indonesia Stock Exchange.
The Effect of Workload and Job Characteristics on Employee Performance with Job Satisfaction as a Mediation Variable at the Police Academy Aiddin Mufti; Rijanti, Tristiana
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.v6i1.774

Abstract

This study aims to analyze the influence of workload and job characteristics on employee performance, with job satisfaction as a mediating variable at the Police Academy. Increasing organizational demands require employees to perform optimally, making workload management and job characteristic design crucial factors in improving employee satisfaction and performance. This study employed a quantitative approach with a survey method. The population was all Police Academy employees, with purposive sampling used. Data were collected through questionnaires that had been tested for validity and reliability and then analyzed using path analysis with the aid of SPSS software. The results showed that workload and job characteristics significantly influenced employee job satisfaction and performance. Furthermore, job satisfaction was shown to significantly mediate the effect of workload and job characteristics on employee performance. These findings indicate that proportional workload management and appropriate job characteristic design can enhance job satisfaction, ultimately impacting employee performance at the Police Academy
Analysis of Government Accounting Treatment in Land and Building Tax Revenue to the Bandung City Government Prayoga, Romi Pudji; Siti Kustinah
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.v6i1.786

Abstract

This study aims to analyze the accounting treatment of Rural and Urban Land and Building Tax (PBB-P2) revenue and the effectiveness of realizing its revenue as part of Regional Original Revenue (PAD) in the Bandung City Government. The research uses a qualitative descriptive approach with data collection techniques through documentation studies and interviews at the Bandung City Regional Revenue Agency (Bapenda). The data analyzed included the target and realization of PBB-P2 revenues for the 2021–2024 period, the accounting recording system, and the mechanism for collecting and paying taxes. The results of the study show that the realization of PBB-P2 revenues has not consistently reached the set target, even though in some years it has been in the effective category. In terms of accounting, the treatment of PBB-P2 revenues has been carried out in accordance with accrual-based Government Accounting Standards (SAP), with recording carried out after cash is received in the Regional General Cash Account (RKUD) through the integrated systems of SIMPBB and SIPKD. In general, the management of PBB-P2 in the city of Bandung has shown efforts towards transparent and accountable regional financial governance, but it still requires strengthening the collection strategy and optimizing the system in a sustainable manner
Marketing Strategy for Overlay Perfume Products on TikTok and Instagram in Creating Brand Awareness Ramadhan, Andika Suryo; Bathesta, Yovi
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.v6i1.801

Abstract

The development of social media has changed the pattern of marketing communication, particularly in the perfume industry which relies heavily on visual, emotional, and brand identity aspects. TikTok and Instagram are the two main platforms that businesses use to build brand awareness effectively, especially among the younger generation. This study aims to analyze the marketing strategy of Perfume Overlay products through TikTok and Instagram in creating brand awareness at the level of brand recognition. This study uses a qualitative descriptive approach with a project planning method, and adopts the AISAS (Attention, Interest, Search, Action, Share) model, SOSTAC (Situation, Objectives, Strategy, Tactics, Action, Control) framework. The object of the research is the local perfume brand Parfum Overlay with a focus on digital marketing activities on the brand's official TikTok and Instagram accounts. Data was collected through observation of social media content, engagement analysis, and evaluation of visual communication strategies and audience interaction. The results of the study show that the combination of creative video content, visual storytelling, brand identity consistency, and the use of interactive features such as reels, short videos, and user-generated content can significantly increase the brand recognition of Parfum Overlay. TikTok plays a big role in creating awareness quickly through viral content, while Instagram functions to strengthen brand image through aesthetic and consistent visual display. This study concludes that integrated marketing strategies through TikTok and Instagram are effective in building brand awareness of Perfume Overlay, especially at the brand recognition level. These findings are expected to make practical contributions to local business people in designing relevant digital marketing strategies as well as academic contributions to the study of digital marketing communication in the perfume industry.
The Effect of Financial Literacy, Digital Payment, and Digital Accounting on the Financial Performance of MSMEs in Gebang District Kautsar, Adyatma; Wahdiat, Irwan Sutirman
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.v6i2.807

Abstract

This study aims to analyze the effect of financial literacy, digital payment, and digital accounting on the financial performance of MSMEs in Gebang District. This study uses a quantitative approach with primary data obtained through a questionnaire with a 1-5 Likert scale. The population in this study were MSMEs in Gebang District with a sample size of 122 MSME players. The analysis techniques used in this study were descriptive statistical analysis, validity test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression, T-test, F-test, and coefficient of determination using SPSS 27. The results showed that financial literacy and digital accounting had a positive and significant effect on financial performance, with digital accounting being the most dominant factor through recording efficiency. Conversely, digital payment had a significant but negative effect. This was due to the administrative costs of transactions, which reduced profit margins, and liquidity constraints due to the settlement time lag, which hampered daily capital turnover. This study suggests that MSMEs optimize their digital accounting systems and be more careful in managing digital payment service costs.
Factors in Farmers' Decision-Making in the Implementation of the Good Agricultural Practices (GAP) System in Tilongkabila District Ismail, Ridwanto; Saleh, Yanti; Mustafa, Ramlan
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.v6i1.808

Abstract

This study aims to analyze the effectiveness of corn farming management and to identify the factors influencing farmers’ decisions to adopt Good Agricultural Practices (GAP) in Tilongkabila District, Bone Bolango Regency. The research employed a descriptive quantitative approach using a survey method involving 30 corn farmers selected through purposive and snowball sampling techniques. Data were collected through observation, interviews, questionnaires, and documentation. The effectiveness of corn farming management was analyzed using a Likert scale and an effectiveness index, while the influence of social, economic, technological, and policy factors on farmers’ decisions to adopt GAP was examined using multiple linear regression analysis. The results indicate that corn farming management in Tilongkabila District falls into the effective category, with an average effectiveness score of 74.42%, covering aspects of planning, organizing, implementation, and supervision. Regression analysis shows that social, economic, technological, and policy factors simultaneously influence farmers’ decisions to adopt GAP; however, partially, only certain factors have a significant effect.

Page 40 of 44 | Total Record : 437

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