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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 588 Documents
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Effectiveness of the Regional Government Information System (SIPD) in the Preparation of Financial Reports: Evidence from Aceh Tamiang Regency Desyana Putri; Ulfa Utari
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (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.v5i1.806

Abstract

This study aims to analyze the effectiveness of the Regional Government Information System (SIPD) application in supporting the preparation of Local Government Financial Reports (LKPD) in Aceh Tamiang Regency. The research method used is descriptive qualitative with data collection techniques through observation, interviews, and document studies. The results show that SIPD has been effectively used in integrated regional financial management, as evidenced by the achievement of an Unqualified Opinion (WTP) Opinion from the Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI) for three consecutive years (2022–2024). However, technical and human resource constraints still need to be optimized. SIPD effectiveness is supported by government commitment, system integration, and human resource capacity building. This study recommends enhancing technical training and continuous assistance for regional financial management officials.
Economic Factors Influencing the Increase in Crime in North Sumatra Province in 2017-2022 Qodaflaha Fika Alriefna
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.v6i1.810

Abstract

Human behavior shaped by society is evil. Criminals usually break the law because they believe that the level of satisfaction they predict will be much higher than the satisfaction they will definitely receive from obeying the law or taking legal action. This research examines how GRDP, open unemployment rate, Gini ratio and number of poor people have an impact on crime in districts/cities of North Sumatra Province from 2017 to 2022. This analysis uses panel data regression. Chow and Hausman tests were used to process this research data. The research results show empirical evidence that the best estimation model is the Fixed Effect Model (FEM). The research results found that the open unemployment rate and Gini ratio had an effect on crime, while GRDP and the number of poor people had no effect on crime. Apart from that, the F test results of the four independent variables influence crime simultaneously. The results of calculating the coefficient of determination (R2), which shows an R2 value of 0.873983. This shows that GRDP, open unemployment rate, Gini ratio and number of poor people influence crime by 87.4%. Additional factors not discussed in this study had an impact of 12.6%.
Gender Diversity Moderates the Effect of Good Corporate Governance on the Financial Performance of Sharia and Conventional Banking Companies Registered with the OJK Sesri Sellina; Etty Zuliawati Zed
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.v5i4.819

Abstract

This study aims to analyze the Gender Diversity Moderates the Influence of Good Corporate Governance on the Financial Performance. This study examines Sharia & Conventional Banking Companies registered with the OJK in 2021-2024. The population in this study is all Sharia & Conventional Banks registered with the OJK in 2021-2024, totaling 106 Sharia & Conventional Banks. The sampling technique used in this study was purposive sampling, which uses specific criteria to select samples. Therefore, the sample size for this study was 85 companies over the four years of the study. Data collection carried out in this study was by using literature studies and documentation. Testing of the research hypothesis was carried out using the Econometric Eviews 12 approach. The results of the study indicate that independent commissioners, audit committees, managerial ownership, and internal audit have no effect on financial performance. Gender diversity also does not moderate the influence of independent commissioners, audit committees, managerial ownership, and internal audit on financial performance.
The Influence of Organizational Culture on Employee Performance Through Job Satisfaction as an Intervening Variable: A Case Study of Roti Ajib Sumenep Krisna Guntur Saputro; Rachmat Hidayat; Sri Rahayu
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.v6i1.822

Abstract

In an increasingly changing and competitive business climate, organizations are required to have internal capacity to ensure their effectiveness and sustainability. One strategic resource that plays a crucial role is organizational culture. Conceptually and methodologically, this study adopts a multidimensional model of organizational culture and examines the causal relationships and mediating mechanisms (culture, job satisfaction, and employee performance). Furthermore, this study contributes to the academic literature on management and human resources in Indonesia, particularly regarding the dynamics of small-scale organizations.
The Effect of Incentives and Work Facilities on Job Loyalty with Employee Satisfaction as a Mediation Variable at PT. Samudera Indonesia Jambi Nila Putria; Arthur Sitaniapessy; Joko Rizkie Widokarti
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.v6i2.991

Abstract

This study aims to analyze the effect of incentives and work facilities on job loyalty with employee satisfaction as a mediating variable at PT. Samudera Indonesia. This research employed a quantitative approach using the SEM-PLS method. Data were collected through questionnaires and interviews involving 92 employees selected using probability sampling techniques. The research instrument used a Likert scale. The results showed that incentives and work facilities have a positive and significant effect on employee satisfaction and job loyalty. Employee satisfaction also has a positive effect on job loyalty and mediates the influence of incentives and work facilities on job loyalty. This study concludes that providing proper incentives and adequate work facilities can improve employee satisfaction and strengthen employee job loyalty within the organization.
The Impact of Cloud-Based Point-of-Sale (POS) Technology on the Quality of Financial Reports in MSMEs Wahyu Setyawan; 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.v6i2.992

Abstract

This study aims to analyze the effect of perceived ease of use and perceived usefulness of cloud-based Point of Sale (POS) technology on the financial report quality of Micro, Small, and Medium Enterprises (MSMEs) in the Food and Beverage sector in Surabaya City. This research method uses a quantitative approach with primary data obtained through a questionnaire using a Likert scale of 1 – 4. The population in the study was all MSMEs in the Food and Beverage sector in Surabaya City. The sample used in this study were MSME owners who have used or understand cloud-based POS systems, selected using purposive sampling. The number of samples used in this study was 397 respondents. Data analysis was carried out using multiple linear regression with the Statistical Product and Service Solution (SPSS) method. The result of the study indicates that perceived ease of use and perceived usefulness have a positive and significant effect both partially and simultaneously on the financial report quality of MSMEs. These findings confirm that easy-to-use and beneficial cloud-based POS systems improve the relevance, reliability, and timeliness of financial reports, implying that local governments should provide practical training and technical assistance to accelerate MSME digital transformation.
Actualization of the Principles of Accountability and Transparency in Reporting the Accountability of Program Activities at the Nusantara Student Dorm in Surabaya Dava Ardian Santoso; Rediyanto Putra
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 examines the actualisation of accountability and transparency principles in the programme activity accountability reporting practices of Asrama Mahasiswa Nusantara (AMN) Surabaya, a strategic national programme funded through the State Budget (APBN). Employing a qualitative single-case study design within an interpretive paradigm, data were gathered through in-depth interviews, passive participant observation, and document analysis involving five daily managers who hold strategic and operational roles in programme management. Analysis was guided by the interactive model of Miles and Huberman (1994) and triangulated across sources and techniques. Findings indicate that AMN Surabaya has implemented a systematic, multi-layered reporting mechanism encompassing annual work meetings, two-stage Terms of Reference (KAK) preparation, multi-party verification, structured accountability reports (LK and LPJ), and periodic reporting to multiple stakeholders. All four SAKIP indicators — performance planning, verification and control, periodic reporting, and evaluation and accountability — are substantively fulfilled. Transparency is enacted through a differentiated model that adjusts information coverage, channel, and format to the nature of each recipient. Consistent with Stewardship Theory, all five informants across different positions exhibited intrinsic motivation, moral burden, goal congruence, and beyond-compliance behaviour, affirming that the accountability mechanism functions not merely as procedural compliance but as a genuine stewardship of public trust. This study contributes to the public sector accounting literature by providing an operational-level perspective on the actualisation of good governance principles in state-funded dormitory programmes.
The Effect of ROA, DAR, and CR On Stock Returns in Retail Companies Listed on the IDX in the 2021-2024 Period Mochamad Cece Farhan Siddiq; Erwin Budianto
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.v6i2.1025

Abstract

This study aims to analyze the effect of profitability, leverage, and liquidity on stock returns in retail sector companies listed on the Indonesia Stock Exchange. Profitability is measured using Return on Assets, leverage is measured using the Debt to Asset Ratio, and liquidity is measured using the Current Ratio. This study applies a quantitative approach with a causal associative method. The data used are secondary data in the form of annual financial statements and stock price data of retail companies during the research period. The research sample was selected using purposive sampling based on specific criteria relevant to the study objectives. The data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, partial test, simultaneous test, and coefficient of determination. The results show that profitability has no significant effect on stock returns, indicating that a company’s ability to generate profit from its assets is not the main factor considered by investors. Leverage has a positive and significant effect on stock returns, suggesting that the proportional use of debt can be perceived as a positive signal by investors. Meanwhile, liquidity has a negative and significant effect on stock returns, indicating that excessively high liquidity may reflect inefficient management of current assets. Simultaneously, profitability, leverage, and liquidity affect stock returns, although stock return movements are also influenced by other factors outside the research model. These findings emphasize that investors should consider financial ratios comprehensively when assessing the stock prospects of retail companies.
The Influence of Perceived Value and Country of Origin Image on the Purchase Decision of Foreign Skincare Products Among Generation Z: A Perspective of Islamic Financial Management Ratih Dwi Rahmawati; Ahdiyat Agus Susila; Anik Gita Yuana
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.v6i2.1064

Abstract

This study aims to examine the influence of perceived value and country of origin image on the purchase decision of foreign skincare products among Generation Z, with sharia consumption rationality as a moderating variable. The research employed a quantitative approach with 99 respondents selected through purposive sampling. Data were analyzed using Moderated Regression Analysis (MRA) with Robust Standard Error (HC3). The results indicate that perceived value does not have a significant effect on purchase decisions. In contrast, country of origin image and sharia consumption rationality have a positive and significant effect. Furthermore, sharia consumption rationality was not found to moderate the relationships between the variables studied. These findings suggest that Generation Z's purchase decisions for foreign skincare products are more influenced by the country of origin image of the product and the level of sharia consumption rationality than by the perceived value.  
The Impact of Company Size and Liquidity on Firm Value with Profitability as a Moderating Variable (A Study of Property & Real Estate Companies Listed on the IDX in the 2021-2024 Period) Anis Purwanti; Erwin Budianto
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.v6i2.1068

Abstract

This study aims to analyze the effect of company size and current ratio on company value, as well as the role of profitability as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The research method used is associative quantitative with a Moderated Regression Analysis (MRA) approach. The study population consisted of 92 property and real estate companies, with a sample of 14 companies selected using a purposive sampling technique, resulting in 56 observational data. The data used are secondary data sourced from annual financial reports published on the official IDX website. Company value is measured using Price to Book Value (PBV), company size is measured using the natural logarithm of total assets, the current ratio is measured using the ratio of current assets to current liabilities, and profitability is measured using Return on Assets (ROA). The results of the study indicate that: (1) company size has a significant effect on company value; (2) the current ratio does not have a significant effect on company value; (3) profitability has a significant negative effect on company value; (4) profitability strengthens the effect of company size on company value; and (5) profitability does not moderate the influence of the current ratio on company value.

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