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CASH FLOW ANALYSIS OF SHARIA FINANCIAL STATEMENTS IN SHARIA FINANCIAL INSTITUTIONS Malik, Rizki Azizah
Jurnal Justisia Ekonomika: Magister Hukum Ekonomi Syariah Vol 9 No 1 (2025): Juni
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/justeko.v9i1.25990

Abstract

Healthy Islamic financial institutions can be identified through financial reports that are accurately prepared, processed, and presented by an organization with accountability, one of which is the Cash Flow report. The aim of this scientific paper is, firstly, examine cash flow from operational activities. Secondly, from investment activities. Thirdly,  from funding activities. Fourthly, analyze impact of sharia on cash flow. Lastly, analyze how zakat affects cash flow of Islamic Financial Institutions (IFI). This research employs library research approach. The findings indicate that cash flow from operating activities part of cash flow statement that showcases cash transactions contributing net income. Cash flow from investing activities involves cash movements related to purchase, sale of long-term assets and other non-cash equivalents. Cash flow from financing activities reflects cash inflows from the issuance equity, debt securities, dividend disbursements, repurchase equity, and repayments debt securities.  Zakat mechanisms can utilized support social initiatives and improve infrastructure. Islamic Financial Institutions required fulfill their zakat obligations, which reflected in their cash flow reports. The study revealed that the application of Shariah principles in Islamic financial reporting can enhance consumer confidence, the integrity of financial institutions, and contribute to national and global economic development.
Mekanisme Pengawasan Halal Supply Chains di Pasar Tradisional Indonesia sebagai Upaya Perlindungan Konsumen (Studi Kasus: Komoditi Daging Ayam dan Sapi di Empat Pasar Tradisional Surabaya) Arifin, Ah. Ali; Musafa’ah, Suqiyah; Pratikto, Muhammad Iqbal Surya; Basya, Maziyah Mazza; Malik, Rizki Azizah
OECONOMICUS Journal of Economics Vol. 5 No. 2 (2021): (Juni) edisi 10
Publisher : Program Studi Ilmu Ekonomi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/oje.2021.5.2.133-156

Abstract

The guarantee of halal food products is not limited to only semi-finished and finished food products, but also to raw materials consumed by Muslims, which in this research are chicken and beef commodities. This research aims to map the supply chain for chicken and beef commodities with the Halal supply chain concept in Indonesia by taking research samples at four traditional markets in Surabaya, namely Wonokromo Market, Balongsari Market, Kedurus Market and Pegirian Market. This mapping of the supply chain for chicken and meat commodities was carried out to determine any potential irregularities that occurred at each point and monitoring efforts to maintain Sharia compliance throughout the process. The research approach used in this research is qualitative research referring to Biklen's theory, namely starting from the Thesa (the concept and theory of the Halal Supply Chain) and the Antithesis (alleged deviations at each point in the Halal Supply Chain of chicken and beef commodities) which are then analyzed to form Synthesis (Results of analysis of the Halal Supply Chain concept in the chicken and beef commodity supply chain). The research results obtained are the process of tracing the chicken and beef supply chain starting from farms, livestock middlemen, slaughterhouses, traders in traditional markets until finally reaching the final consumer. In the supply chain process, risks of irregularities can be identified, namely the sale of tiren chickens, the feeding of dangerous substances to chickens and cattle, the slaughter of animals that do not comply with Sharia, and the sale of dedeh. Integrative supervision by the Animal Husbandry Service, MUI and the Consumer Protection Foundation is carried out to prevent the risk of deviations from the Halal Supply Chain for chicken and beef meat commodities in Indonesia.