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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 609 Documents
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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.
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.
The Role of Trust in Mediating Short-Form Video Ads on Purchase Intention Denny Sucipto; Kurniawati; Renny Risqiani
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.v6i2.865

Abstract

This research explores how characteristics of short video advertisements influence consumer purchasing intent among TikTok users in Indonesia, with trust serving as a mediating factor. The study considers various content features, including informativeness, credibility, consistency, electronic word-of-mouth (eWOM), and appeal. As short-video content gains popularity, marketers are increasingly interested in identifying which elements most effectively foster trust and drive buying decisions. A quantitative approach was employed, involving questionnaires distributed to active TikTok users who had encountered short video ads and had prior online purchase experience. The data were analyzed using Structural Equation Modeling (SEM) in AMOS to assess the relationships between variables and examine trust's mediating role.
Analysis of the Effect of Mudharabah and Musyarakah Financing on Credit Risk (Non-Performing Financing) in Islamic Commercial Banks for the 2020–2024 Period Rise Indriyani; Hayatul Millah; Yeni Kartikawati
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.v6i2.905

Abstract

This study aims to analyze the effect of mudharabah and musyarakah financing on credit risk, as measured by Non-Performing Financing (NPF), in Islamic Commercial Banks in Indonesia during 2020–2024. This study is based on the phenomenon of increased financing with a profit-sharing scheme that does not always follow an increase in credit risk, thus indicating a dynamic relationship between the two variables. This study applies a quantitative method with an associative research type. The data used are secondary data taken from Islamic Banking Statistics published by the Financial Services Authority (OJK). The analytical method used is multiple linear regression after conducting hypothesis testing and classical assumptions such as normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results of this study indicate that mudharabah financing does not have a significant effect on NPF when viewed individually, with a significance value of 0.203. On the other hand, musyarakah financing also shows no significant effect, with a significance value of 0.470. In this case, both mudharabah and musyarakah combined do not have a significant effect on NPF, with a significance level of 0.430. The Adjusted R Square value obtained is 0.230, which indicates that the independent variables in this study are only able to explain 23% of the variation in NPF, while the rest is influenced by other factors outside this study. Based on the results obtained, it can be stated that financing with the mudharabah and musyarakah systems does not have a significant impact on Non-Performing Financing (NPF) throughout the study period.
Does Governance Disclosure in Integrated Reporting Create Value? Evidence from Indonesia Ayu Febrianti Dolok Saribu; Ika Permatasari 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.v6i2.929

Abstract

Corporate reporting has undergone a paradigm shift, where investors increasingly demand non-financial information, particularly governance disclosure, to support informed decision-making. However, studies on the value relevance of governance disclosure in Integrated Reporting (IR) have shown inconsistent results, especially in the context of developing countries. This study is grounded in voluntary disclosure theory, which suggests that governance disclosure within IR can reduce information asymmetry and signal management quality, thereby influencing investor market perceptions. This study used panel data consisting of 60 observations over the period 2021–2024, derived from companies listed in the ESG indices on the Indonesia Stock Exchange. Governance disclosure is measured using the Governance Disclosure Index (GDI), constructed through content analysis of integrated reports based on the IIRC framework and the Ohlson (1995) as our value relevance model. The regression result indicated that GDI has a positive effect on firm market value, supporting that governance disclosure in IR has value for investors. Our finding suggests that comprehensive governance disclosure enhances investor confidence and firm value within the context of voluntary IR adoption in Indonesia.
The Influence of Leadership Style and Competence of Village Apparatus on Village Government Budget Performance in Pulubala District Adelia Abdul Talib; Mattoasi; Muzdalifah
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.v6i2.974

Abstract

This study aims to analyze the influence of the leadership style and competence of village officials on the budget performance of the village government in Pulubala sub-district. The research method used was quantitative, with primary data collected through questionnaires distributed to village officials in Pulubala sub-district. The sample consisted of 121 respondents. Data analysis used multiple linear regression with the help of SPSS 26. The results of the study show that leadership style has a positive and significant influence on the performance of the village government's budget. And the competence of village apparatus also has a positive and significant influence on the performance of the village government's budget. The leadership style and competence of village officials have a significant influence on the performance of the village government's budget. The R squery value obtained was 0.579 or 57.9%, indicating a strong relationship between the independent variables and the dependent variables in this study, while the remaining 42.1% were influenced by other factors.
The Effect of Brand Trust and Ease of Transaction on the Decision to Purchase Fashion Products at the Jiniso Jeans TikTok Shop Astrid Puspita Dewi; Rahmah Hidayah; Dedy Dwi Arseto; Willy Cahyadi
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.v6i2.983

Abstract

This study aims to analyze the partial and simultaneous effects of the two independent variables on the dependent variable, namely purchasing decisions. The study employed a quantitative approach using a survey method. A sample of 100 consumers of Jiniso Jeans on TikTok Shop was selected through an accidental sampling technique. Primary data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS version 25 software, after passing validity, reliability, and classical assumption tests. The results of the study indicate that brand trust and transaction convenience have a positive and significant effect, both partially and simultaneously, on purchasing decisions. Simultaneously, these two variables explain 38.5% of the variation in purchasing decisions, while the remaining percentage is influenced by other factors. This study strengthens the relevance of the Technology Acceptance Model (TAM) in the context of social commerce and provides practical implications for local fashion businesses to strengthen brand trust while simplifying transaction processes in order to increase sales.
The Effect of Influencer Credibility and Overclaims on Repurchase Intention Through Brand Trust in Scarlett Local Products Nuri Divani Purba; Syifana Yukesha Mahda; Didik Gunawan; Mhd Sofian
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.v6i2.987

Abstract

This study aims to analyze the effect of influencer credibility and overclaim on repurchase intention through brand trust in local Scarlett products. The urgency of this study lies in providing a strategy for companies to understand the factors influencing consumers’ repurchase intention through influencer credibility, overclaim, and brand trust, as well as increasing consumers’ critical awareness of skincare product marketing information. This study employed an explanatory research design with a quantitative approach. The population consisted of 5,166,704 Instagram followers of Scarlett as of January 22, 2026. The sampling technique used non-probability sampling with an accidental sampling method, resulting in 100 respondents based on the Slovin formula. Data were collected through questionnaires and analyzed using Partial Least Square (PLS) with SmartPLS. The results showed that influencer credibility and overclaim had a significant effect on brand trust. Overclaim and brand trust significantly affected repurchase intention, while influencer credibility did not directly affect repurchase intention. In addition, influencer credibility and overclaim significantly affected repurchase intention through brand trust.

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