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All Journal ADILLA: Jurnal Ilmiah Ekonomi Syari'ah Atestasi : Jurnal Ilmiah Akuntansi
Abd. Rauf Wajo
Institut Agama Islam Negeri Ternate
Religion Arts Economics, Econometrics & Finance Education Social Sciences

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Effect of Cash Turnover, Receivable Turnover, Inventory Turnover and Growth Opportunity on Profitability Abd. Rauf Wajo
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2021): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i1.165

Abstract

The purpose of this study is to analyze cash flow, accounts receivable turnover, inventory turnover, and growth opportunity for the profitability of manufacturing companies listed on the Indonesia Stock Exchange. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange. This study's population were manufacturing companies listed on the Indonesia Stock Exchange in 2013-2016, totaling 137 companies. The number of samples used in this study was 16 companies using the purposive sampling method. The data was collected using the documentation method. The type of data used is quantitative, while the data source used is secondary data. This study indicates that cash turnover has a positive and significant effect on profitability, accounts receivable turnover has a positive and significant impact on profitability, has a positive and significant impact on profitability, and growth opportunity has a positive and insignificant effect on profitability.
Sovereign Sukuk (SBSN) as An Instrument Of Islamic Public Finance: Financing Infrastructure Development In Morotai Island Regency Susiyanti Naser; Syaifuddin Syaifuddin; Nirwan Umasugi; Abd. Rauf Wajo; Jasmin
ADILLA : Jurnal Ilmiah Ekonomi Syari'ah Vol. 9 No. 2 (2026): Juli
Publisher : Universitas Islam Darul 'ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/adilla.v9i2.12799

Abstract

Sovereign Sharia Securities (SBSN) have emerged as a strategic Islamic public finance instrument for supporting national infrastructure development, particularly in peripheral and border regions. This study examines the role of SBSN in financing the Sofi–Wayabula II road development project in Morotai Island Regency, an outermost region of Indonesia designated as both a National Tourism Strategic Area and a Special Economic Zone. Employing a qualitative descriptive approach, the study draws on in-depth interviews with key stakeholders, field observations, and analysis of official project documents and regulatory frameworks related to SBSN implementation. The findings indicate that SBSN play a significant role in ensuring sustainable and reliable project financing, enabling accelerated infrastructure delivery through multi-year contracts, and strengthening transparency and accountability in budget management. The Sofi–Wayabula II road project has contributed positively to regional connectivity, community mobility, and local economic activities, particularly in tourism and trade. Despite challenges related to geographical conditions, weather constraints, and logistical limitations, SBSN-based financing has proven effective in maintaining project continuity. This study highlights the importance of sovereign sukuk as a viable Islamic financing instrument for promoting equitable infrastructure development and supporting fiscal stability in developing economies.
Co-Authors Jasmin Nirwan Umasugi Susiyanti Naser Syaifuddin, Syaifuddin