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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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THE EFFECT OF SUSTAINABILITY REPORTING AND TRANSFER PRICING ON TAX AVOIDANCE WITH PROFITABILITY AS A MODERATING VARIABLE IN MULTINATIONAL COMPANIES IN INDONESIA Ni Putu Sintya Enjelika; Putu Sri Arta Jaya Kusuma
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.v6i2.958

Abstract

This study examines the effect of sustainability reporting and transfer pricing on tax avoidance, with profitability as a moderating variable in multinational companies in Indonesia. Tax avoidance is a critical issue as it potentially reduces government revenue, particularly in firms with opportunities to shift profits across jurisdictions. Sustainability reporting is expected to enhance transparency and discourage aggressive tax practices, while transfer pricing is commonly used to minimize tax burdens. This study employs a quantitative approach using secondary data from annual and sustainability reports of multinational companies listed on the Indonesia Stock Exchange during 2022–2024. A total of 43 companies were selected through purposive sampling, resulting in 108 observations after outlier treatment. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show that sustainability reporting has a negative and significant effect on tax avoidance, whereas transfer pricing has a positive and significant effect on tax avoidance. Furthermore, profitability weakens the negative effect of sustainability reporting on tax avoidance and strengthens the positive effect of transfer pricing on tax avoidance. These findings indicate that both non-financial and financial factors play an important role in influencing corporate tax behavior.
ASSET TURNOVER, LEVERAGE, AND ROA: THE MODERATING ROLE OF FIRM SIZE IN ASEAN TECHNOLOGY FIRMS Vanda Sherlita Ardelia; Loggar Bhilawa
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.v6i2.959

Abstract

This study examines the effect of Asset Turnover (ATO) and Debt to Equity Ratio (DER) on firm performance, proxied by Return on Assets (ROA), with firm size as a moderating variable in technology companies. The background of this research is the burn money phenomenon commonly observed in technology firms, where companies prioritize aggressive growth over short-term profitability, potentially affecting financial performance. The purpose of this study is to analyze the direct influence of ATO and DER on ROA and to determine whether firm size moderates these relationships. This research employs a quantitative approach using secondary data from financial statements, analyzed through multiple regression and moderated regression analysis (MRA). The results show that ATO has a positive effect on ROA, while DER has a negative effect. However, firm size is not proven to significantly moderate these relationships. Additionally, the relatively low coefficient of determination (R²) indicates that other factors beyond the model may have a greater influence on firm performance. In conclusion, although ATO and DER affect ROA, their explanatory power is limited, and firm size does not play a strong moderating role.
Understanding the Purchase Decisions Made by Generation Z on Shopee Futri Safhira; Gustian Djuanda
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.v6i2.962

Abstract

The rise of e-commerce has transformed Generation Z's (born 1997-2012) shopping patterns, with Shopee as Indonesia's leading platform due to free shipping and promotions. This study identifies purchase decision factors, UX/UI design, trust, promotions-discounts, social influence, and price-product variety using Analytic Hierarchy Process (AHP) as a novel alternative to prior regression or SEM. Survey data from 31 Gen Z Shopee users in Sukabumi (simple random sampling) were converted to Saaty scale, analyzed via pairwise matrices, eigenvalue, and Consistency Ratio (CR=0.0119). Findings: price and product variety dominate (weight 6.25), followed by social influence (5.19), UX/UI (4.89), trust (4.87), and promotions-discounts (4.06). E-commerce strategies should prioritize pricing, product diversity, and social trends for Gen Z.
THE EFFECT OF PERSONALITY AND WORK FATIGUE ON ORGANIZATIONAL COMMITMENT AND ITS IMPLICATIONS ON EMPLOYEE PERFORMANCE IN THE MAJALENGKA DISTRICT GOVERNMENT Della Sopyani Agustin; Kartono
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.v6i2.963

Abstract

This study aims to analyze the influence of personality and work fatigue on organizational commitment and its implications for employee performance in the Majalengka Regency Government. The approach used is quantitative with Casual Associative, through data collection using questionnaires distributed to employees as respondents. Data were analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS). The results of the study indicate that personality has a significant effect on organizational commitment and employee performance. Work fatigue (burnout) has a significant effect on organizational commitment and employee performance. In addition, organizational commitment is proven to play a role as a mediating variable in the relationship between personality and work fatigue on employee performance. These findings confirm that personality factors and the level of work fatigue have an important role in shaping organizational commitment that has an impact on improving employee performance. This study concludes that human resource management that considers personality aspects and controls work fatigue can strengthen organizational commitment and improve employee performance. Future research is recommended to add other contextual variables to enrich the research model.
THE ROLE OF THE SCHOOL PRINCIPAL IN IMPROVING TEACHER PERFORMANCE (A CASE STUDY AT SMKN 2 SEKOTONG, WEST LOMBOK REGENCY, WEST NUSA TENGGARA) Agus Wirahadi Jayakusuma; Kristina Sedyastuti; Dianawati Suryaningtyas
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

Abstract

This study aims to examine the quality of education at SMK Negeri 2 Sekotong and to understand how the school principal's leadership contributes to improving teacher performance at the same institution. The research employs a descriptive qualitative approach. The subjects of this study include the school principal, teachers, and administrative staff. Data were gathered through in-depth interviews, observation, and document review, while data analysis was conducted using triangulation techniques. The study was carried out at SMK Negeri 2 Sekotong, located in Sekotong Village, Sekotong District, West Lombok Regency, West Nusa Tenggara Province. The findings reveal that the school principal plays multiple roles in improving teacher performance as a leader, manager, supervisor, and motivator. These roles are realized through professional development initiatives, continuous academic supervision, the creation of a conducive work environment, as well as consistent motivation and personal example. Supporting factors in teacher performance improvement include strong leadership commitment from the principal and a collaborative relationship among school members, while the main obstacles include limited facilities and infrastructure, as well as the burden of administrative tasks placed on teachers. The study concludes that the interviews with the principal and other informants showed a strong degree of consistency. This consistency was further verified through source and technique triangulation, where data from interviews were cross-checked against observational findings and documentation. The research data, therefore, can be considered to have a sound level of credibility, in accordance with triangulation theory.
The Effect of Work Flexibility on the Performance of Female Workers in the MSME Sector in Pontianak City with Work-Life Balance as a Mediating Variable Magdalena Melen; Sunardi Ginting
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.v6i2.965

Abstract

This investigation attempts to look into the effect of work flexibility on the performance of female workers in the MSME sector in Pontianak City, utilizing work-life balance as a mediating variable. The research adopted a quantitative approaches with a survey method. Data was gathered from female woekers working in MSMEs Pontianak City. The findings show that work adaptability has a positive and significant impact on work-life balance, work-life balance has a positive and significant impact on worker productivity, job adaptability has a positive and significant impact on worker productivity, and work-life balance is capable to partially mediate the connection on job adaptability or worker productivity. These findings indicate that providing flexible work arrangements can improve the ability of female workers to balance professional and personal responsibilities, thus impacting overall work performance.
THE ROLE OF SOCIAL CAPITAL IN MEDIATING THE INFLUENCE OF FINANCIAL TECHNOLOGY, FINANCIAL LITERACY, ON STUDENTS' FINANCIAL INCLUSION Rima Patricia; Ario Purdianto
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.v6i2.966

Abstract

This study was conducted to examine the influence of financial technology and financial literacy on the level of financial inclusion of students by involving social capital as an intervening variable. The study used a quantitative approach with a survey method. The study population was students of Swadaya Gunung Jati University, while the sample was determined through a purposive sampling technique. Data were collected using questionnaires distributed throughout the study period. Analysis of the relationship between variables was conducted using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method using SmartPLS software. The results showed that financial technology plays a significant role in increasing student financial inclusion. Conversely, financial literacy did not show a significant direct effect on financial inclusion. However, financial literacy was shown to have a significant effect on social capital, while financial technology did not significantly influence social capital. Furthermore, social capital did not have a significant effect on financial inclusion and was unable to mediate the effects of financial technology or financial literacy on financial inclusion. This study recommends that increasing student financial inclusion be focused on strengthening accessible and secure digital financial services, supported by ongoing efforts to improve financial literacy.
Effectiveness of the SIJAKAWANGI and SIPUNDIWANGI Programs on Taxpayer Compliance Adelia Mustika Nanda; Arum Syifa Mutiara Hati; Hesty Rizqi Aulannida; Vinchen Jezzica Arifin
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.v6i2.970

Abstract

Low taxpayer compliance in the local tax sector remains a serious concern that requires concrete solutions to encourage greater public awareness in fulfilling tax obligations. This study aims to describe the effectiveness of SIJAKAWANGI (Banyuwangi Regency Regional Tax Information System) and SIPUNDIWANGI (Banyuwangi Regional Tax Draw Implementation System) in improving taxpayer compliance in Banyuwangi Regency. This study uses a qualitative research method with a descriptive approach, enabling the researcher to describe the phenomenon comprehensively based on actual field conditions. Data were gathered through triangulation encompassing in-depth interviews, observation, and documentation. Three informants were selected using a purposive technique, whereby informants were deliberately chosen based on their relevance to the research focus, independent of statistical logic or population representation. The informants consisted of a tax mapper operator, a taxpayer, and a BAPENDA employee responsible for managing both programs. Data analysis was conducted in three stages: data reduction, data presentation, and conclusion drawing. The findings reveal that SIJAKAWANGI automatically records every transaction in real-time, encouraging taxpayers to report their obligations more honestly and transparently. Meanwhile, SIPUNDIWANGI serves as a complementary program that motivates the public through a prize draw mechanism, resulting in greater enthusiasm and active participation in fulfilling tax obligations. The implementation of both programs together has proven capable of creating a more orderly, transparent, and conducive tax ecosystem in Banyuwangi Regency.
FROM COMFORT TO CONCERN: THE EFFECT OF ARTIFICIAL INTELLIGENCE (AI) PERSONALIZATION AND DATA PRIVACY RISK PERCEPTION ON CONSUMER LOYALTY ON SHOPEE E-COMMERCE IN SURABAYA Syalindra Guntur Hidayatullah; Nanang Husin
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.v6i2.979

Abstract

Digital transformation in business activities has led to the emergence of various e-commerce platforms, one of which is Shopee, a widely used platform in Indonesia. This study aims to analyze the effect of Artificial Intelligence (AI) Personalization and Data Privacy Risk on Consumer Loyalty among Shopee e-commerce users in Surabaya. This study uses a quantitative method with an explanatory research approach. The population is Shopee users in Surabaya aged 18–28 years who have used the Shopee application. Sampling uses a non-probability method with purposive sampling, totaling 150 respondents. Data collection was conducted through questionnaires using a Likert scale and analyzed using IBM SPSS Statistics 23. The analysis methods include validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-test, and F-test. The results show that AI Personalization positively and significantly affects Consumer Loyalty, Data Privacy Risk significantly affects Consumer Loyalty, and simultaneously AI Personalization and Data Privacy Risk significantly affect Consumer Loyalty among Shopee users in Surabaya.
The Influence of Budget Planning and Human Resource Competence on the Effectiveness of Financial Management at the Dumbo Raya Sub-District Office of Gorontalo City Febriandi B. Hama; Mattoasi; Amir Lukum
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.v6i2.993

Abstract

This study aims to examine and analyze the influence of budget planning and human resource competence on the effectiveness of financial management at the Dumbo Raya District Office, Gorontalo City. The approach used in this research is a quantitative approach with a causal associative method. Data were collected by distributing questionnaires to 46 respondents determined using the saturated sampling (census) technique. Data analysis techniques include classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-test and F-test) with the assistance of SPSS 26 software. The results of the study indicate that: (1) Budget planning has a positive and significant effect on the effectiveness of financial management with a moderate category of influence. (2) Human resource competence has a positive and significant effect on the effectiveness of financial management with a small category of influence. (3) Simultaneously, budget planning and human resource competence have a significant effect on the effectiveness of financial management with a strong category of influence. The coefficient of determination (Adjusted R Square) indicates that these two independent variables are able to explain the variation in financial management effectiveness by 69.9%, while the remaining 30.1% is explained by other factors outside of this research model.

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