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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 493 Documents
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ACCOUNTING CONSERVATISM, CORPORATE GOVERNANCE, AND MANAGERIAL OWNERSHIP IN TAX AVOIDANCE PRACTICES Dian Ayu Lestari; Intan Kurnia Permatasari
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.v6i2.880

Abstract

Tax avoidance remains a persistent issue due to its potential to undermine the effective maximization of public revenue. This study dives into the issue by exploring how cautious accounting practices, the oversight role of audit committees, and the share of independent commissioners connect to tax avoidance, with managerial ownership thrown in as a factor that might tweak these relationships. The research zeroes in on mining companies listed on the Indonesia Stock Exchange from 2020 to 2024, compiling 208 data points for analysis. To test the hypotheses, both multiple linear regression and moderated regression analysis (MRA) were applied. The results show that conservative accounting and active audit committees are linked to lower levels of tax avoidance. Meanwhile, the role of independent commissioners does not exhibit a statistically meaningful relationship. Additionally, managerial ownership is not evidenced to significantly alter the strength or direction of the relationships between the studied variables and tax avoidance.
Comparative Analysis of Cost of Production Calculation Using Full Costing, Variable Costing, and Target Costing Methods in Determining Product Selling Prices : (Case Study: MSMEs in Gorontalo) Mohammad Fadel Tosan; Mahdalena Mahdalena; Ikhlas Ul Aqmal
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.v6i2.881

Abstract

This study aims to analyze the comparison of the full cost, variable cost, and target cost methods in calculating the cost of production by MSMEs in Gorontalo, namely Martabak Ar Fachrul, Rolan Upia Karanji, and Taqim Meubel. This study uses a quantitative descriptive approach with primary and secondary data. Data analysis uses the full cost, variable cost, and target cost methods. The results show that each business has its own considerations in choosing the method that best suits its business conditions. Martabak Ar Fachrul and Taqim Meubel chose the full cost method because it covers all production costs, thus providing a more complete cost picture. Meanwhile, Rolan Upia Karanji used the target cost method because the selling price is adjusted to market conditions to remain competitive. The variable cost method was not chosen because it only covers variable costs, so it does not reflect the total production costs and is less appropriate for determining long-term selling prices.
The Influence of Leadership Style and Organizational Culture on Employee Performance at the Cirebon District Health Office Rosa Huzaenifah Fashihatun; Dharliana Hardjiwikarto; Juwita
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.v6i2.886

Abstract

This study aims to analyze the influence of leadership style and organizational culture on employee performance at the Cirebon District Health Office. The high demand for healthcare services, driven by a large population and an increase in infectious disease cases, necessitates optimal employee performance. Therefore, effective human resource management is required through the implementation of appropriate leadership and a robust organizational culture. This research employs a quantitative approach using a survey method. Data were collected by distributing questionnaires to employees of the Cirebon District Health Office, selected through specific sampling techniques. Data analysis was conducted using multiple linear regression with the assistance of statistical software. The results indicate that leadership style has a positive influence on employee performance. Organizational culture also has a positive and significant impact on employee performance. Simultaneously, leadership style and organizational culture significantly influence employee performance. These findings suggest that improving leadership quality and strengthening organizational culture can serve as vital strategies for enhancing employee productivity and professionalism. This research provides a theoretical contribution to the development of human resource management studies in the public sector, specifically within the healthcare field. Practically, the results of this study are expected to serve as a foundation for leadership in formulating more effective human resource management policies oriented toward improving the quality of public services.
THE EFFECT OF WORK ENVIRONMENT, WORK MOTIVATION, AND WORK-LIFE BALANCE ON EMPLOYEE JOB SATISFACTION AT PT PG RAJAWALI II UNIT PG HGU JATITUJUH & SUBANG Aan Anisah; Dharliana Hardjowikarto; Juwita
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.v6i2.887

Abstract

This study aims to analyze the influence of the work environment, work motivation, and work–life balance on employee job satisfaction at PT PG Rajawali II Unit PG HGU Jatitujuh & Subang. The research employed a quantitative approach using a survey method. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results show that simultaneously the three independent variables significantly influence employee job satisfaction. Partially, work motivation and work–life balance have a positive and significant effect on job satisfaction, while the work environment does not have a significant effect. The coefficient of determination indicates that 43.7% of the variation in job satisfaction can be explained by the research model. These findings highlight the importance of managing employee motivation and maintaining a balance between work and personal life in order to improve job satisfaction.
The Effect of Learning Capabilities and Technical Competencies on the Performance of Non-Organic Employees in Bank Indonesia Representative Offices, Central Java Province M. Solikan; Hendar
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.v6i2.893

Abstract

This study was proposed to describe and analyze the influence of learning capabilities on the performance of non-organic employees in KpwBI Prov. Central Java, describes and analyzes the influence of learning capabilities on the competence of non-organic employees in KpwBI Prov.Central Java, describes and analyzes the influence of competence on the performance of non-organic employees in KpwBI Prov.Central Java. This research is quantitative with an explanatory research approach.  The main objective is to test the causal relationship between independent variables (learning capabilities) and bound variables (HR performance) with Competency as a mediating variable. The quantitative approach was chosen because the research demands hypothesis testing and estimation of the parameters of the relationship between variables statistically. The primary collection method is a cross-sectional survey using a structured questionnaire. For causal and mediation analysis, Structural Equation Modeling (SEM) was used. The population in this study is non-organic employees at the Bank Indonesia representative office in Central Java Province. The sample in this study was 125 non-organic employees. Data analysis using the Partial Least Square (PLS) method with SmartPLS. The results of the study show that learning capabilities are proven to have a positive and significant influence on employee technical competence, learning capabilities also have a positive effect on employee performance, technical competence is proven to have a significant positive effect on employee performance.
The Influence of Human Resource Competence and Work Motivation on Traders’ Work Spirit in Tegal Gubug Traditional Market Mega Safitri; Dharliana Hardjiwikarto; Juwita
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.v6i2.901

Abstract

This study aims to analyze the influence of human resource competence and work motivation on the work spirit of traders in the Tegal Gubug Traditional Market. The research employs a quantitative method with an associative approach. Data were collected through questionnaires distributed to 96 trader respondents and analyzed using multiple linear regression with the assistance of SPSS version 26. The results indicate that human resource competence and work motivation have a positive and significant effect on traders’ work spirit, both partially and simultaneously. Work motivation is identified as the most dominant factor in enhancing work spirit. This study is expected to serve as a reference for market management and local governments in designing trader development programs.
The Role of Customer Satisfaction in Mediating the Effect of Store Atmosphere and Emotional Branding on Customer Loyalty Viona Ramadani; Aang Curatman
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.v6i2.902

Abstract

This study aims to analyze the effect of store atmosphere and emotional branding on customer loyalty with consumer satisfaction as a mediating variable among Generation Z consumers of Kopi Kenangan in Cirebon. The study uses a quantitative approach with a causal associative design. The research sample consisted of 230 Generation Z respondents selected through purposive sampling. Data were collected using a Likert scale questionnaire and analyzed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method using the SmartPLS application. The results showed that emotional branding and customer satisfaction had a positive and significant effect on customer loyalty. Store atmosphere had a positive and significant effect on customer satisfaction but did not have a significant direct effect on customer loyalty. Customer satisfaction was found to fully mediate the effect of store atmosphere on customer loyalty and partially mediate the effect of emotional branding on customer loyalty. These findings confirm that Generation Z consumer loyalty is more influenced by emotional experiences and satisfaction levels than by physical store factors directly.
The Role of Competitive Advantage in Mediating the Influence of Business Strategy and Traditional Work Ethic on Entrepreneurial Performance at Warung Madura Grocery Store in Surabaya Dedy Ahmadi; Nurul Hidayat; Ainorrofiqie; Fuji Santoso; Moh Naufal Abror
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.v6i2.915

Abstract

Study This is studies causal with approach quantitative purposeful​ for test influence strategy business and ethos Work traditional to performance entrepreneurship, as well as role superiority compete as variables mediation in the store grocery store Madura stalls in Surabaya City. Population in study This covers 980 stores grocery store Madura stalls are spread across 14 sub-districts in Surabaya, with amount sample A total of 250 respondents were selected use purposive sampling technique. Research results show that strategy business and ethos Work traditional influential significant to performance entrepreneurship, good in a way direct and no direct through superiority compete. Strategy effective business, such as differentiation product, efficiency costs, and market focus, as well as values ethos Work traditional like honesty, perseverance, and responsibility answer, proven support achievement superiority compete. Advantages compete play a role as a mediator that strengthens influence second variables to performance entrepreneurship. Findings This confirm importance strengthening strategy business and values ethos Work traditional in increase Power competitiveness and performance business shop grocery store Madurese food stall in Surabaya.
Exploration Utilization of Chatbots Based Artificial Intelligence in Digital Marketing for Snack SMEs Traditional Typical of Sumenep – Madura Fausi Arifin; Nurul Hidayat; Hairul Rahman; Moh Sofwan Kastir Al Aziz; Khairil Anwar; Buhairi
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.v6i2.918

Abstract

Study This explore utilization chatbot based Artificial Intelligence (AI) in digital marketing in snack SMEs typical Sumenep Madura which has start adopt technology the However Not yet optimize its use . Through approach qualitative with technique interviews , observations , and documentation , as well as data analysis using NVivo 15 , research This find that chatbot utilized For respond consumer through social media and e-commerce platforms , but its function Still limited to services basis . MSME actors feel a number of benefit like efficiency time , increase speed response , and convenience service customers , but faced with obstacles in the form of low digital literacy , limitations device , instability network , as well as various problem technical aspects of chatbots . In addition , concerns related costs , needs adaptation technology and resistance to change participate influence optimization utilization Chatbot . Consumers and employees hope chatbot features capable give recommendation more personal and interactive products , while MSMEs require integration more systems​ flexible and appropriate with context local . With thus , chatbot based AI own potential significant For strengthening the digital marketing strategy of snack MSMEs typical Sumenep Madura, however required improvement digital literacy , support more technology​ adaptive , as well as development aligned features​ with characteristics business small in area the .
STIMULUS–ORGANISM–RESPONSE (SOR) APPROACH IN ANALYZING THE EFFECT OF LIVE STREAMING TYPES ON TRUST, IMPULSIVENESS, AND PURCHASE INTENTION OF E-COMMERCE CONSUMERS Ambar Wulan Sari; Yolanda Masnita; Kurniawati
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.v6i2.921

Abstract

This study was designed to analyze the influence of various live streamer types on consumer purchase intentions, while also examining the role of trust and impulsive buying behavior as mediating variables in the context of live streaming commerce (LSC). A quantitative descriptive survey approach was used, collecting data from 200 LSC user respondents using a structured questionnaire. The data obtained were then analyzed using Structural Equation Modeling (SEM) with AMOS, including testing the validity and reliability of the instrument, evaluating the model's feasibility, and analyzing the direct and indirect effects between variables. The study's findings indicate that live streamer type contributes positively and significantly to the level of trust and impulsive buying tendencies, which in turn also have a significant impact on increasing purchase intentions. Furthermore, trust and impulsive buying are proven to function as mediators in this relationship, with the indirect effect being more dominant than the direct effect. The novelty of this study lies in the simultaneous testing of these two psychological variables as mediating mechanisms in the structural model, specifically in the context of LSC in Indonesia. Practically and theoretically, the results of this study contribute to the development of social commerce studies, particularly in helping businesses and e-commerce platforms optimize their live streaming strategies by increasing the credibility, interactivity, and quality of communication displayed by live streamers.

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