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CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE
Published by Transpublika Publisher
ISSN : 2809848X     EISSN : 28098226     DOI : https://doi.org/10.55047/cashflow
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE main objectives is to establish an effective channel of communication between stakeholders including academic and research institution, businesses, governments and communities. It also aims to promote and disseminate the research finding in the development of management, accounting, and economic theories and practices. This CASHFLOW Journal provides wider range of scope on the area of management, accounting, and economic which is not limited on general practices but also on the issues of Sharia Economics, History of Islamic Economic Thought, Islamic Law, Local Wisdom in Sharia Economic Perspective, and others related to sharia economics.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 25 Documents
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Search results for , issue "Vol. 2 No. 1 (2022): OCTOBER" : 25 Documents clear
FINTECH PAYMENT ABILITY FOR MSME ACTIVITIES OF THE BABY BOOMERS GENERATION IN SOUTH TANGERANG CITY Azzahra, Shalsa; Nikensari, Sri Indah; Mukhtar, Saparuddin
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i1.379

Abstract

Advances in technology in the financial sector, namely fintech payments in the current digital era, can be a challenge to adapt in everyday life. And it is undeniable that the generation that grew up with technology has very different expectations and experiences in using digital media than previous generations. This study aims to determine the effect of digital economic literacy and financial inclusion on the ability to use fintech payments through financial inclusion for the MSMEs of the baby boomers generation based on valid data. Data collection was carried out in this study using quantitative techniques with data analysis techniques Path Analysis through questionnaires. The number of samples studied were 160 SMEs of the baby boomers generation in South Tangerang City in 2022. The research variable data was in the form of primary data consisting of the ability to use fintech payments (Y), digital economic literacy (X1) and financial inclusion (X2). The results of the study show that digital economic literacy has a positive effect on the ability to use fintech payments; financial inclusion has a positive effect on the ability to use fintech payments; digital economic literacy has an indirect effect on the ability to use fintech payments through financial inclusion.
TAXPAYER COMPLIANCE ON MOTOR VEHICLES IN THE COVID-19 PANDEMIC Arsyil, Abyan; Wiralaga, Harya Kuncara; Pratama, Aditya
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i1.380

Abstract

Given the importance of the role of the community to pay taxes in their participation in bearing state financing, citizen awareness is required to fulfill their state obligations. Apart from awareness as citizens, most people do not fulfill the obligation to pay taxes, especially in the Central Jakarta City area. This study aims to determine the effect of perceptions of ability to pay tax rates, tax payment methods and tax sanctions on taxpayer compliance in paying motor vehicle taxes. This research was conducted at the Central Jakarta City SAMSAT Office. The number of samples in this study were 234 respondents with the sampling method using the random sampling method. Collecting data in this study using quantitative techniques through questionnaires. The data analysis technique used in this research is multiple linear regression. The analysis used in this study uses IBM SPSS version 24.0. Based on the results of the analysis, it can be seen that ability to pay tax rates and tax payment methods have no significant effect on taxpayer compliance, while tax sanctions have a positive and significant effect on taxpayer compliance in paying motor vehicle taxes at the Central Jakarta City SAMSAT Office.
PERSPECTIVES ON THE SHARIA-COMPLIANT ACCOUNTING PRACTICES IN INDONESIA Pamungkas, Rizal Wira
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i1.383

Abstract

This research was carried out with the intention of illuminating, with reference to the Qur'an and Hadith, the theoretical underpinnings as well as the practical applications of accounting in Indonesia. The process of conducting this investigation involved conducting a review of previous research that had been published in a number of books and journals in the same field. The purpose of this research is to investigate the theology behind Islamic accounting, as well as the interpretation of Islamic accounting theory and the accounting procedures used in Indonesia. The Holy Qur'an and the Hadith are both relevant to the subject of this research. According to the findings of this survey, the Hadith and the Qur'an are the primary sources of information for sharia accounting theory. When it comes to applying the theory of sharia accounting, the Maslahah and Maqasid al-Shari'ah scale applies not only to the world but also to other areas. According to the Islamic theoretical framework, Islamic accounting necessitates placing the interests of the group ahead of one's own personal interests. The Islamist account can be conceptually broken down into three different concepts: rahmatan lil' alamin, the spiritual concept, and ukhuwah islamiyah.
EVALUATION OF FINANCIAL STATEMENT RECORDING IN ACCORDANCE WITH SAK ETAP AT EMPLOYEE COOPERATIVES OF THE REPUBLIC OF INDONESIA (KPRI) INSKO OFFICE OF COOPERATIVES AND SMES OF NORTH SUMATRA PROVINCE Deviana, Deasy Cahayadie; Nurlaila; Lubis, Arnida Wahyuni
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i1.403

Abstract

This study attempts to determine and evaluate SAK ETAP's suitability, as well as to identify the limitations associated with the application of SAK ETAP to the recording of financial statements at KPRI INSKO. The employed research methodology is a qualitative descriptive approach. In this study, interviews and documentation were used to collect data. This study employs a comparative qualitative descriptive method for data analysis, namely: 1) collecting data on the Financial Statements of KPRI INSKO in 2020; 2) describing, observing, comparing, and analyzing the financial statements of KPRI INSKO with SAK ETAP; and 3) drawing conclusions regarding the conformity of KPRI INSKO's financial statements with SAK ETAP. The outcomes demonstrated that KPRI INSKO's financial statements were not presented in accordance with SAK ETAP. Besides, five (5) of the fourteen (14) categories do not comply with the requirements of SAK ETAP.
THE IMPACT OF INVENTORY TURNOVER AND SALES ON NET PROFIT: (A Case Study of CV. Mulya Motor Ujung Gading, West Pasaman Regency) Winda, Ulfah; Nurlaila; Nasution, Muhammad Lathief Ilhamy
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i1.409

Abstract

This study attempts to determine how Inventory Turnover and Sales influence Net Profit at CV. Mulya Motor Ujung Gading, West Pasaman Regency. This form of research is quantitative research, and the data utilized are quantitative data. Mulya Motor Ujung Gading, West Pasaman Regency's monthly financial statements serve as the source of information for this study's data collecting. Based on the sample collection undertaken using the approach of purposive sampling, a total of 36 research samples from 60 populations were acquired. In this study, descriptive statistical tests, classical assumption tests including the normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test, multiple linear regression analysis, and hypothesis testing including the t-test, F test, and the coefficient of determination were used to analyze the research sample collected between 2017-2019. The partial test results indicate that inventory turnover has a favorable and statistically significant influence on net income at CV. Mulya Motor Ujung Gading, West Pasaman Regency. CV. Mulya Motor Ujung Gading, West Pasaman Regency's sales have a positive and significant impact on net income. In addition, net income is significantly affected by the outcomes of inventory turnover and sales simultaneously.
THE EFFECT OF SHOPPING LIFESTYLE AND FASHION INVOLVEMENT ON IMPULSE BUYING BEHAVIOR: (Study on Retail Store Consumers at Delipark Mall Medan) Pratiwy, Ayu Askha; Siregar, Onan Marakali
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i1.420

Abstract

Impulse buying is a buying decision by consumers spontaneously shortly after seeing a product offer, nowadays people are increasingly making impulse purchases because of their lifestyle, especially in fashion products. Retailers must understand the phenomenon and study the factors causing it so as to be able to maximize it, to be able to attract consumers to make impulse buying. This study aims to determine the effect of shopping lifestyle and fashion involvement on impulse buying behavior. The form of this research is quantitative research with an associative approach. The population in this study were consumers of Delipark Mall Medan with a sample of 100 people. The data collection technique was carried out with primary data with questionnaires through google form. The results of this study indicate that shopping lifestyle and fashion involvement have a significant effect on impulse buying behavior. In simultaneous testing, the shopping lifestyle and fashion involvement variables have a simultaneous effect on impulse buying behavior, with the magnitude of the relationship between the Shopping Lifestyle and Fashion Involvement variables on the Impulse Buying Behavior variable of 0.561, with a fairly close category. While the remaining 30% is influenced by other variables beyond this study.
THE EFFECT OF AUDIT COMPLEXITY, FINANCIAL DISTRESS AND INSTITUTIONAL OWNERSHIP ON AUDIT REPORT LAG: (Empirical Study on Property and Real Estate Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period) Bimo, Arif Arya; Sari, Intan Rahma
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i1.421

Abstract

This research was carried out on property and real estate sector companies during the time period 2017-2021, with the goal of determining and proving that Audit Complexity, Financial Distress, and Institutional Ownership will affect the Audit Report Lag. The sample companies for this study were chosen at random. In addition to dependent variables, this investigation also takes into account independent factors including Audit Complexity, Financial Distress, and Institutional Ownership. The method of research that was utilized in this investigation was descriptive research that took a quantitative approach. Purposive sampling was utilized as the method of sampling throughout this investigation. Secondary data and other data collecting methods, notably documentation, were used for the purpose of gathering information for this study. The research was carried out on 42 firms from the property and real estate sector that were listed on the Indonesia Stock Exchange between 2017 and 2021. Statistical analysis carried out with Eviews 9 The findings of the experiment demonstrate that Audit Complexity influences Audit Repot Lag, whereas Financial Distress policies and institutional ownership do not have any bearing on Audit Repot Lag. In addition, the results of this study demonstrate that Audit Complexity, Financial Distress, and Institutional Ownership all have an effect on Audit Report Lag simultaneously.
WORK DISCIPLINE EFFECT ON EMPLOYEE PERFORMANCE AT THE ARTHA MITRA ABADI JAYA SAVINGS AND LOAN COOPERATIVE, MAGELANG CITY Putri, Salsabila Alfi Luthfia; Verawati, Dian Marlina
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i1.423

Abstract

The purpose of this study is to ascertain the effect that workplace discipline has on the staff at KSP Artha Mitra Abadi Jaya Magelang City. The population and sample for this study, which includes all 30 employees of KSP Artha Mitra Abadi Jaya Magelang City, were selected using quantitative methods. Because every member of the population was sampled, saturated sampling was utilized in this investigation and employed a questionnaire that was provided to participants to gather data, which was then processed using the data analysis methodology, which included the t researchers test, basic linear regression analysis, and the classical assumption test. The study's findings indicate that KSP Artha Mitra Abadi Jaya Magelang City employees' performance is significantly influenced by work discipline.
THE EFFECT OF ORGANIZATIONAL CULTURE AND SPIRIT AT WORK ON THE PERFORMANCE OF INDONESIAN FARMER COOPERATIVE (KPI) EMPLOYEES IN MEDAN CITY Balqis, Putri; Siregar , Onan Marakali
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i1.424

Abstract

Cooperatives are a place for a group of people to cooperate to improve the economic welfare together. Cooperatives have professionally managed human resources who can help balance the Indonesian economy and the growth of the cooperative's sales targets. The Indonesian Farmers Cooperative (KPI) in Medan City, which has not yet maximized the performance produced by the members of the cooperative which resulted in a decrease in sales produced by the cooperative. The researcher discusses the Influence of Organizational Culture and Spirit at Work on Employee Performance of the Indonesian Peasants Cooperative (KPI) in Medan City. The form of research used in this research is quantitative by using the associative approach method. The results of this study indicate that the variables of organizational culture and work spirit together affect employee performance variables. It can be seen in the results of the Simultaneous test (F test) which shows that the Fstatistic value obtained is 49.966, which means that the fstatistic value is greater than the Ftable value, namely 49.966 > 3.32 or based on a significant value that is 0.000 <0.05. Determination test shows that R is 0.877 or 87.7%, the remaining 24.6% is influenced by other variables that are not explained in this study. In conclusion, the organizational culture variable (X1) and the work spirit variable (X2) have a positive and significant effect on employee performance.
ORGANIZATIONAL CULTURE AND WORK MOTIVATION AT PT. TELKOM WITEL MAGELANG: (Case Study at the Consumer Service Unit of PT. Telkom Witel Magelang) Marhamah, Nilna Amalia; Ikhwan, Khairul
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i1.425

Abstract

This study aimed to assess the organizational culture and employee motivation at PT. Telkom Witel Magelang (Study Case in Consumer Service units). This study is carried out by quantitative methodology and a descriptive analysis. The sampling method used in this study is a sample of roughly 40 active consumer service units, which also constitute the population. The method being used is a method of conducting surveys using questionnaires and observation. The technique for data analysis being used is likert scale analysis with SPSS. According to analysis that has already been done, there is a 0.372-point correlation between the variables organizational culture and work motivation. Organizational culture has no significant effect on employee performance, while work motivation has an effect on employee performance. The influence of organizational culture on employee performance is as large as the variable Organizational Culture (X1) and Motivation (X2) simultaneously has an effect on the Performance variable (Y) by 37.2%. While the remaining 62.8% is influenced by other variables beyond this study.

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