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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 Effect of Village Fund Management and Community Participation on the Distribution of Village Fund Direct Cash Assistance (BLT-DD) : (Case Study on Villages in Lolayan District, Bolaang Mongondow Regency) Della Novita Mamonto; Lukman Pakaya; Surya Handrisusanto Ahmad
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.v6i2.1102

Abstract

This study aims to analyze the influence of village fund management and community participation on the distribution of village fund direct cash assistance in villages in Lolayan District, Bolaang Mongondow Regency. The method used is quantitative by collecting primary data through the distribution of questionnaires to village officials and communities with a sample of 165 respondents. Data analysis used multiple linear regression with the help of SPSS 26. The results of the study show that partially the management of village funds has a positive and significant effect on the distribution of direct cash assistance. Likewise, community participation has a positive and significant effect on the distribution of direct cash assistance. Simultaneously, both the variables of village fund management and community participation have a significant positive effect on the distribution of direct cash assistance to villages in Lolayan District, Bolaang Mongondow Regency. The R squere value obtained shows a strong relationship between independent variables and dependent variables in this study.
The Effect of Intergovernmental Transfers and Regional Expenditure on the Financial Performance of Local Governments in the Regencies and Municipalities of North Sumatra Province Ulfa Utari; Zulhilmi
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.1104

Abstract

This study aims to examine the effect of Intergovernmental Transfers and Regional Expenditure on the financial performance of local governments in the regencies and municipalities of North Sumatra Province. The research was conducted to provide empirical evidence regarding the role of transfer funds and regional spending in improving local government financial performance. A quantitative approach was employed using a population of 33 regencies and municipalities in North Sumatra Province 2021–2024 period. A saturated sampling technique was applied, in which all members of the population were selected as the research sample. The data were analyzed using panel data regression with the assistance of SPSS software. The findings indicate that Intergovernmental Transfers and Regional Expenditure simultaneously have a significant effect on the financial performance of local governments in the regencies and municipalities of North Sumatra Province. Furthermore, partial testing reveals that both Intergovernmental Transfers and Regional Expenditure have a positive and statistically significant effect on local government financial performance. These findings suggest that effective management of intergovernmental transfer funds and efficient allocation of regional expenditure play a crucial role in enhancing local government financial performance. Therefore, local governments are expected to optimize the utilization of transfer funds and improve the effectiveness and efficiency of regional expenditure to support better financial governance and strengthen public service delivery.
MSME Governance and Digitalization Model in Lauwonu Village Sri Indriyani Rahman; Sahmin Noholo; 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.v6i2.1108

Abstract

This study aims to analyze business governance practices and the use of digital technology in MSMEs in Lauwonu Village, Tilango District, Gorontalo Regency, and to develop a digital-based governance model relevant to MSMEs. The study used a qualitative approach with the Participatory Action Learning System (PALS) method developed by Mayouk in 2000. Data collection techniques were carried out through observation, interviews, documentation, and mentoring of six MSMEs in Lauwonu Village. Data analysis was carried out through data reduction, data presentation, and drawing conclusions/verification using triangulation of sources and techniques to maintain data validity. The results of the study indicate that MSME governance in Lauwonu Village is still not running optimally. Most MSMEs have not recorded and reported their finances routinely and systematically. Financial management is still carried out simply and some business actors still mix personal and business finances. The use of digital technology is also still limited, although some MSMEs have used Microsoft Excel and the Buku Kas application. Through mentoring activities, MSMEs began to understand the importance of financial recording and the use of digital technology in business management.
Analysis of SWOT-Based Employee Performance Measurement in Public Services at SAMSAT Gorontalo City Sri Intan Aprilia; Lukman Pakaya; Ayu Rakhma Wuryandini
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.v6i2.1111

Abstract

This study aims to find out a SWOT analysis in measuring the performance of Gorontalo City SAMSAT employees in providing public services. The study used a quantitative approach with a sample of 39 service employees and 12 taxpayers. Data were collected through observation, interviews, documentation, and questionnaires, and analyzed using descriptive analysis, IFAS, EFAS, and SWOT. The results of the study show that both from the perspective of employees and taxpayers, the position of SAMSAT Gorontalo City is in Quadrant I (Aggressive), which reflects strong internal strength, large external opportunities, and a high level of taxpayer trust and satisfaction with service quality. The recommended strategies include optimizing service digitization, increasing human resource capacity, strengthening complaint mechanisms, and improving employees' technical competencies to realize effective, accountable, and sustainable public services.
Sharia Compliance Analysis of Indonesia’s National Health Insurance (BPJS Kesehatan): A Hybrid Model Between Takaful Principles and State Social Insurance Cholis Waidi Salaman
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes the Sharia compliance of BPJS Kesehatan as Indonesia’s national social health insurance system by examining its contractual structure, contribution mechanism, fund management, penalty system, and participation status. The research is motivated by the need to evaluate whether state-based social insurance aligns with Islamic insurance (takaful) principles within fiqh muamalat. A qualitative case study approach was applied using interviews, field observations, focus group discussions, and document analysis. Data were analyzed using inductive and deductive methods based on Islamic jurisprudence and social insurance theory, supported by comparative perspectives from Indonesian Islamic institutions. Findings show that BPJS Kesehatan is structurally aligned with the Islamic principle of tabarruʿ through collective risk-sharing and mutual assistance (taʿāwun). However, it does not fully comply with Islamic insurance contracts such as wakālah bi al-ujrah due to its statutory nature and lack of formal Sharia governance. In addition, investment of funds in non-Sharia-compliant instruments and the contested nature of late payment penalties indicate partial Sharia non-compliance at the operational level. Despite these issues, participation is considered permissible (mubāḥ) based on public necessity and welfare considerations. The study concludes that BPJS Kesehatan is a hybrid social insurance system with partial Sharia alignment, requiring governance reform in investment management and contractual standardization to achieve full compliance.  
Cost Perspective in the Selection of Cattle Sales Channels (Case Study: Cattle Farmers in Bongomeme) Reza Putra Moohulalo; Zulkifli Bokiu; Nurharyati Panigoro
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.v6i2.1120

Abstract

This study aims to analyze the cost perspective in the selection of cattle sales channels by farmers in Bongomeme, Gorontalo. This study uses a qualitative descriptive approach with primary data obtained through in-depth interviews and observations of four key informants, consisting of farmers who use brokers (dahangi) and those who sell directly. The data were analyzed using the Miles and Huberman interactive model. The results show that farmers experience an illusory profit because they only apply a cash-basis perspective, ignoring opportunity costs such as unpaid personal labor and natural feed. The decision to choose a sales channel is heavily influenced by risk aversion, liquidity needs, and information asymmetry. Farmers who use brokers prioritize risk transfer and fast cash to avoid the fear of price manipulation, while those selling directly optimize margins by utilizing personal assets and digital literacy (social media). The study concludes that direct selling is the most efficient channel when farmers apply a full costing method to accurately calculate the real cost of production.
Evaluating Sakti User Satisfaction: An Integration of the Delone & Mclean Model and the Technology Acceptance Model (A Study on Partner Work Units of the Type A1 State Treasury Office of Gorontalo) Jerry Kurniawan Piri; Tri Handayani Amaliah; Hendra Pratama Danial
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.v6i2.1127

Abstract

This study analyzes the effect of system quality and information quality on user satisfaction of the Agency-Level Financial Application System (SAKTI), with perceived ease of use and perceived usefulness placed as intervening variables. SAKTI is a mandatory web-based system used by all government work units to manage state finances. The study integrates the DeLone and McLean Information System Success Model with the Technology Acceptance Model. It applies a quantitative explanatory design. Primary data were collected through a closed-ended questionnaire with a five-point Likert scale from 85 active SAKTI users at partner work units of the Type A1 State Treasury Office of Gorontalo. The sample was drawn through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling with SmartPLS 4 (Ringle et al., 2024). The study tested eighteen hypotheses covering direct effects, single mediation, and sequential mediation. Eleven hypotheses were accepted and seven were rejected. System quality and information quality did not affect user satisfaction directly. Their effect ran through perceived ease of use and perceived usefulness. Perceived usefulness was the strongest direct predictor of user satisfaction. Information quality reached user satisfaction through a full sequential path, while system quality did not. The findings confirm that user beliefs carry the effect of objective system attributes on satisfaction.
The Effect of Audit Knowledge and Professional Skepticism on Audit Quality with Auditor Ethics as a Moderating Variable: Evidence from the Inspectorate of Gorontalo Province Heli Wahyuni Mamonto; Usman; Mentari Rizki Sawitri Pilomonu
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.v6i2.1130

Abstract

This study investigates the effect of audit knowledge and professional skepticism on audit quality, with auditor ethics serving as a moderating variable. A quantitative approach was employed using survey data collected from auditors at the Inspectorate of Gorontalo Province. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results reveal that audit knowledge and professional skepticism have positive and significant effects on audit quality. Auditor ethics strengthens the relationship between audit knowledge and audit quality. However, auditor ethics negatively moderates the relationship between professional skepticism and audit quality. These findings indicate that auditors with adequate knowledge and strong professional skepticism tend to produce higher-quality audits. Furthermore, ethical values enhance the effective application of audit knowledge in the auditing process. This study contributes to the understanding of factors influencing audit quality in the public sector and provides practical implications for improving auditor competence, ethical conduct, and audit performance within government institutions.
The S-O-R Approach to Analyzing Comparative Effectiveness of Influencer Marketing and Social Media Ads: The Mediating Roles of Brand Awareness and Perceived Value on Consumer Purchase Intention Wawan Kurniawan; 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.v6i2.1151

Abstract

The exponential growth of social media has established influencer marketing and paid advertising as dominant promotional channels, yet a critical knowledge gap persists regarding their comparative effectiveness when brands deploy both strategies concurrently. Prior research predominantly examines these channels separately, failing to address the practical reality brands face in allocating resources across simultaneous campaigns. This study fills this void using the Stimulus-Organism-Response (S-O-R) theoretical lens to assess comparative effectiveness of influencer marketing versus social media ads on purchase intention, mediated through brand awareness and perceived value. Analysis incorporated responses from 270 active social media users recently exposed to both promotional formats within 3-6 months. Employing PLS-SEM methodology, six hypotheses were examined: two testing direct relationships (H1-H2) and four assessing mediation mechanisms (H3-H6). Results provide empirical validation across all hypotheses. Influencer marketing exhibits superior direct impact on purchase intention, while social media advertising achieves greater effectiveness via indirect routes, especially through enhanced brand awareness and value perception formation. This research advances literature by delivering the inaugural comparative examination of concurrent marketing stimuli within an integrated analytical structure, revealing how consumers mentally process simultaneous promotional communications. For practitioners, findings inform strategic decisions regarding resource distribution and the construction of cohesive communication approaches capitalizing on each channel's distinct advantages.
Analysis of Determining Production Cost Using the Activity-Based Costing (ABC) Method at Putra Mandiri Mebel Nuralifah Alawiah; Rio Monoarfa; Mentari R. Sawitri Pilomonu
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.v6i2.1155

Abstract

This study aims to analyze the determination of production cost using the Activity-Based Costing (ABC) method at Putra Mandiri Mebel. The Activity-Based Costing method was chosen because it is capable of calculating costs more accurately in manufacturing companies by allocating costs based on the activities consumed in the production process—from the beginning through to the finished goods stage—in a more specific manner compared to conventional methods. With this method, the cost of goods manufactured can be calculated more precisely based on the activities consumed by the product. This study employs a qualitative descriptive approach using data collection techniques such as document analysis and interviews. The results of this study indicate a difference in calculations between the conventional method and the Activity-Based Costing (ABC) method. For sofa products, overcosting occurred, where the conventional method estimated the COGS for the sofa at Rp 32,285,105, and the COGS for teak chairs at Rp 40,583,731. Meanwhile, the estimated COGS for products using the ABC strategy at Putra Mandiri Mebel resulted in Rp 26,865,102 for sofas and Rp 35,807,447 for teak chairs. This study recommends that the company adopt Activity-Based Costing (ABC) to review its cost calculation methods when determining COGS.

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