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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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From Work Environment to the Decision to Stay: The Central Role of Work Life Balance in Health Workers at Maternity and Children Hospital Christin; Reza Hilmy; Nofierni
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (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.v6i1.734

Abstract

The high turnover rate (18–25%) of health workers in Indonesian private hospitals encourages the need for more effective retention strategies. This phenomenon occurred at RSIA Type C North Jakarta, which is experiencing a management transition and organizational change in 2023, so that it has the potential to change the work environment, work engagement, and work-life balance of employees. Intention to stay depends not only on a good work environment and high work engagement, but rather on the organization's ability to convert both factors into a sustainable work-life balance. This study aims to analyze the influence of work environment and work engagement on the Intention to Stay of health workers, with work-life balance as a mediator variable. Using a quantitative approach and survey method on the population of health workers in the hospital, this study tested the mediation model through path analysis. The findings of the study are expected to provide strategic recommendations for hospital management to improve retention through interventions that strengthen work-life balance. The method used was a quantitative approach based on a cross-sectional survey of 137 clinical and non-clinical workforces, analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results showed that the model was able to explain 57.9% of the variation in Intention to Stay and 15.4% of the variation in work-life balance. Work-life balance was the strongest predictor of Intention to Stay (β = 0.538), followed by work environment (β = 0.293) and work engagement (β = 0.124). Indirect influence is also significant through work-life balance mediation. All constructs showed good validity and reliability, while the structural model was declared feasible with a GoF of 0.467. These findings confirm the importance of strengthening psychosocial factors in health worker retention strategies in hospitals.
Manual Recording and Its Effect on the Effectiveness of Income Statements: A Case Study of Tour & Travel Services Companies Alya Sabrina; Achmad Rizal
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (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.v6i1.735

Abstract

This study aims to analyze the effect of manual financial recording systems on the effectiveness and income statements of financial management processes in tour and travel service companies. The main problem found during the research was that the financial recording process was still carried out manually using spreadsheets, which led to the risk of human error, delays in report preparation, and inaccurate records that could affect the accuracy of information for managerial decision-making, the process of fulfilling company obligations, and the company's credibility in the eyes of investors. This research was conducted using qualitative methods through direct observation and in-depth interviews with relevant parties, particularly the finance supervisor responsible for the recording process and the Chief Business Officer (CBO) who plays a role in strategic decision-making related to the direction and policy of the company's financial system. The results of the study show that the use of this manual recording system can still be used when daily transactions are not too complex or low, but when the transaction volume increases, it will have a significant impact on the accuracy and speed of presenting income statements, especially in grouping costs, recording daily transactions, and the reconciliation process. This manual financial recording system has also been proven to reduce work effectiveness because it takes longer, is prone to data duplication, and does not have an automatic validation feature. This study provides recommendations in the form of implementing a software based financial recording system to improve effectiveness, reduce the risk of errors, and support managerial decision making
Analysis of Production Cost Determination Using Full Costing and Variable Costing Methods as a Basis for Selling Price Determination (Case Study of Santi Karawang Cake SME) Rodiah Salsabillah Pakaya; Usman Usman; Ayu Rakhma Wuryandini
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (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.v6i1.739

Abstract

This study aims to compare the full costing and variable costing methods in determining the cost of goods manufactured for selling prices (a case study of the Santi Karawang Cake SME). This study employed a quantitative descriptive method, utilizing primary and secondary data as sources of information. Secondary data included information on Krawang Cake production, raw material inventory, and Krawang Cake production at the Santi Karawang Cake SME. The data analysis techniques used in this study were the full costing and variable costing methods. These methods are considered relevant in calculating total costs incurred during the production process, which include direct material costs, direct labor costs, and factory overhead costs. The results showed that calculating the cost of goods manufactured using the full costing method yielded higher results than using variable costing. Furthermore, the calculation using the variable costing method resulted in a lower COGS because it only included variable costs, namely raw material costs, direct labor costs, and variable factory overhead costs.
Regression Model of Stakeholder Implementation on CSR Performance: A Quantitative Approach to State-Owned Enterprises in the Digital Era 2025 Aisyah Amini Hasibuan; Mahameru Rosy Rochmatullah
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (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.v6i1.740

Abstract

The manner in which SOEs carry out CSR has undergone a significant transformation thanks to digitalization. The goal of this research is to examine how stakeholder implementation affects CSR performance in state-owned enterprises in the digital age of 2025. For the years 2021–2025, 25 Scopus Q1-Q3 indexed publications were systematically reviewed using the PRISMA 2020 methodology. The study found that stakeholder implementation improves CSR performance, with primary stakeholders' orientation having a greater impact than secondary stakeholders'. Through greater transparency and dynamic skills, digital transformation plays a complicated moderating role that improves relationships. There were notable variations between sectors, with consumer market businesses enjoying greater long-term benefits. In conclusion, in order to maximize sustainable CSR performance, SOEs must prioritize digital transformation and sector-specific methodologies in the development of an integrated stakeholder implementation strategy.
The Impact of Risk Management and Capital Adequacy Ratio on Banking Performance in Indonesia Kurrota A'yuni Aisy; Elfrida Eufunny; Henny Setyo Lestari; Farah Margaretha Leon
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (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.v6i1.744

Abstract

This research examines the impact of risk management practices and capital adequacy on banking performance in Indonesia. Bank performance is measured by Return on Assets, while risk management is represented by credit, market, liquidity, and operational risk indicators. Capital Adequacy Ratio is used as a proxy for capital strength, with firm size and firm growth rate serving as control variables. The study applies a quantitative approach using secondary data from the financial statements of 43 commercial banks listed on the Indonesia Stock Exchange during the 2020–2024 period and employs panel data regression with a fixed effects model. The results indicate that the variables jointly have a significant effect on banking performance. Partially, Loan Loss Provision, Operating Expense Ratio, Efficiency Ratio, and Capital Adequacy Ratio have a positive and significant impact on Return on Assets, while the remaining risk indicators and control variables do not show significant effects. These findings indicate that effective credit provisioning, operational efficiency, productive cost management, and adequate capital strength are key factors in improving banking performance and maintaining sector stability.
Analysis of the Relationship Between Work Engagement, Job Satisfaction, and Human Resource Performance at Bluduptd Salotungo Public Health Center, Soppeng Regency Ulfa Namirah; Julia Fitrianingsih; Hairuddin K.; Bachtiar Baso; Indar Indar
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (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.v6i1.747

Abstract

Human resources (HR) constitute a key determinant in the delivery of healthcare services at public health centers. Challenges such as high workloads, limited staffing, and low levels of motivation may adversely affect job satisfaction and HR performance. One psychological factor that plays a crucial role is work engagement, defined as an individual’s positive, fulfilling involvement in their work. This study aims to analyze the relationship between work engagement, job satisfaction, and HR performance at BLUD UPTD Salotungo Public Health Center, Soppeng Regency. The study employed a quantitative analytic design with a cross-sectional approach. The population and sample comprised all health and non-health personnel, totaling 101 employees, selected using a total sampling technique. Data were collected using the Utrecht Work Engagement Scale (UWES), the Job Satisfaction Survey (JSS), and performance assessments based on Key Performance Indicators (KPIs). The data were analyzed using Pearson correlation and multiple linear regression tests. The results indicate that work engagement has a positive and significant relationship with both job satisfaction and HR performance. Job satisfaction also shows a stronger positive association with HR performance and functions as a mediating variable in the relationship between work engagement and performance. The findings confirm that simultaneous improvements in work engagement and job satisfaction contribute to enhanced HR performance. Accordingly, public health center management should develop human resource policies oriented toward improving employees’ psychological well-being and job satisfaction in order to support sustainable healthcare service quality.
Patient Outcomes and Service Delivery Differences in Physiotherapy Care: A Systematic Review Comparing Hospital-Based and Private Practice Models Mohamad Reza Hilmy; Alika Shameela; Erlina Puspitaloka Mahadewi
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (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.v6i1.749

Abstract

Physiotherapy services are an essential part of contemporary health care systems and are usually provided in hospitals or private practices. Variations in structure of organizations, service delivery systems, and clinical context among various models may impact patient outcomes and the quality of care. The objective of this study was to investigate the disparities in patient outcomes and the characteristics of physiotherapy service delivery across hospital-based and individual practice models via a systematic literature review. The review adhered to PRISMA criteria and examined peer-reviewed literature published from 2020 to 2025. A technique called thematic analysis was used to combine 27 studies that met the inclusion criteria. The results show that physiotherapy in hospitals is especially good at helping patients with complicated medical conditions, needs after surgery, and needs for care from several disciplines through controlled interventions and standard procedures. On the other hand, private practice physiotherapy has advantages in terms of service flexibility, accessibility, consistency of treatments, and higher patient satisfaction, particularly when it comes to treating chronic musculoskeletal diseases and outpatient populations. These findings indicate that hospital-based alongside private practice treatment models fulfill complementary functions within healthcare systems. Strategic insertion of both of these approaches may improve patient outcomes, make services more efficient, and encourage physiotherapy care that is more focused on the patient.
The Moderating Effect of Market Power on Financial Policies, Cash Conversion Cycle, and Debt Capital Toward Firm Value in Cyclical Industries Oppie Junia Purnamasari Oppie; Fajar Nur Cholis Fajar; Henny Setyo Lestari; Farah Margaretha
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (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.v6i1.751

Abstract

This study aims to examine the effect of working capital investment policy, working capital financing policy, cash conversion cycle (“CCC”), and debt capital on firm value, as well as to analyze the moderating role of market power in these relationships. The research focuses on non-financial companies operating in cyclical industries listed on the Indonesia Stock Exchange (“IDX”) during the period 2020–2024. Using a quantitative approach, the study employs panel data regression analysis with a total sample of 40 firms observed over five years, resulting in 200 firm-year observations. Firm value is proxied by Tobin’s Q, while market power is proxied by the firm’s market share, measured as the ratio of firm sales to total sales of all firms in the sample. The empirical analysis is conducted using EViews software with fixed effect and random effect model selection procedures. This research contributes to the financial management literature by integrating working capital policies, debt capital, and market power within a comprehensive framework, particularly in the context of emerging markets and cyclical industries.
The Effect of Accounting Information Systems, Influencer Marketing, E-Commerce, and Financial Technology on the Performance of MSMEs in Surakarta City Putri Dewi Langit; Fuad Hudaya Fatchan
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (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.v6i1.752

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are a strategic sector that plays a crucial role in driving economic growth and equitable income distribution. Amidst the development of digital technology, MSMEs are required to adopt various technological innovations to improve their business performance. This study aims to analyze the influence of Accounting Information Systems, Influencer Marketing, E-Commerce, and Financial Technology on the performance of MSMEs in Surakarta City. This study used a quantitative approach with a survey method. The sample consisted of 100 MSMEs in the Food and Beverages (FnB) sector selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS. The results indicate that E-Commerce and Financial Technology have a positive and significant impact on MSME performance, while Accounting Information Systems and Influencer Marketing have no significant impact on MSME performance. These findings indicate that the use of digital sales platforms and financial technology plays a greater role in improving MSME performance than the use of accounting information systems and influencer-based marketing strategies. This research is expected to provide consideration for MSMEs and local governments in formulating digital technology-based MSME development policies.
The Influence of Public Participation on the Performance of the Regional Council (DPRD) in Decision-Making: (Study of the Sumenep Regency DPRD) Moh. Fendi; Rachmad Hidayat
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (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.v6i1.762

Abstract

Public participation in public decision-making plays a crucial role in building a democratic foundation. Public participation is not merely a decorative element, but a key element that ensures that the resulting policies and decisions reflect the needs and aspirations of the community as a whole. This study aims to determine the effect of public participation on the performance of the Regional People's Representative Council (DPRD) in decision-making. This research is quantitative. The sample used in this study was 68 respondents. The sampling technique used in this study was a non-probability sampling method with a lameshow method. This research was conducted among the public. The analysis used multiple linear regression analysis to examine the influence between variables in several stages. The results show that public participation has a partial and significant effect on the performance of the DPRD in decision-making.

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