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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 the Implementation of the Principles of Good Governance, Government Internal Control System, and Work Discipline on the Budget Performance of the Gorontalo City Local Government (Case Study on the Regional Apparatus Organization (OPD) of Gorontalo City) Rahmi R. Adam; Rio Monoarfa; 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.v6i2.1007

Abstract

This study aims to analyze the influence of the application of good governance principles, the government's internal control system, and work discipline on the budget performance of the local government of Gorontalo City on the Regional Apparatus Organization (OPD). The research method used is a quantitative approach with primary data obtained through a questionnaire using a Likert scale of 1–5. The number of residents in this study is all employees of the Gorontalo City OPD. The sample used in this study was an employee of the Gorontalo City OPD, with a sampling technique using purposive sampling. The number of samples in this study was 105 respondents. Data analysis was carried out using the Multiple Linear Regression method with the help of the AMOS 24 application. The results of the study show that the principles of good governance and work discipline have an effect on the budget performance of the local government of Gorontalo City, while the government's internal control system has no effect on budget performance.
Financial Reporting Practices in Islamic Boarding Schools: Between Traditional Accounting and Indonesian Pesantren Accounting Guidelines Rahyuni Rahayu; Aulia Loku
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.v6i2.1020

Abstract

This study aims to analyze financial reporting practices at Pesantren S.A.S and examine the implementation of the Pesantren Accounting Guidelines (Pedoman Akuntansi Pesantren/PAP). This research employed a qualitative case study approach using observation, interviews, and documentation techniques. Data were analyzed using interactive analysis consisting of data condensation, data display, and conclusion drawing. The findings reveal that financial reporting practices at Pesantren S.A.S are still dominated by traditional accounting systems focused on recording cash receipts and expenditures. The pesantren has not fully implemented the accounting cycle regulated in the Pesantren Accounting Guidelines, particularly in asset recognition and the preparation of comprehensive financial statements. However, accountability practices are strongly influenced by Islamic values such as amanah and tauhid, which encourage honesty and transparency in financial management. The study concludes that pesantren financial reporting practices currently operate within a hybrid system combining traditional accounting practices and formal accounting standardization efforts.
THE EFFECT OF PROFITABILITY (ROA AND ROE) ON THE STOCK PRICES OF DIGITAL BANKS LISTED ON THE INDONESIA STOCK EXCHANGE DURING THE 2021-2024 PERIOD Siti Nurindah Hasan; Siti Pratiwi Husain; Yustina Hiola
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.v6i2.1021

Abstract

This study aims to analyze the effect of profitability, proxied by Return on Assets (ROA) and Return on Equity (ROE), on stock prices of digital banks listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This study employed a quantitative approach with multiple linear regression analysis processed using SPSS. The sample consisted of seven companies using quarterly data. The sampling technique used was saturated sampling. The results indicate that Return on Assets (ROA) and Return on Equity (ROE) influence stock prices, but are not statistically significant. Simultaneously, ROA and ROE also influence stock prices, but are insignificant. These findings indicate that profitability is not yet a primary factor influencing digital bank stock prices, suggesting that other factors beyond the research variables play a more significant role in determining stock price movements.

Page 50 of 50 | Total Record : 493

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