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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 11 Documents
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Search results for , issue "Vol. 2 No. 3 (2023): APRIL" : 11 Documents clear
THE IMPORTANCE OF IMPLEMENTING EMKM-BASED FINANCIAL ACCOUNTING STANDARDS (SAK) ON THE PREPARATION OF FINANCIAL STATEMENTS IN SHOP BUSINESSES IN SUKARAME DISTRICT, PALEMBANG Amalia, Hesi Septianti; Tripermata, Lukita; Putri, Andini Utari
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 3 (2023): APRIL
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i3.581

Abstract

This study aims to determine whether the application of financial accounting standards by shop owners in Sukarame District is in accordance with the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM). The research method used is quantitative. The sample size for this study was 103 shopkeepers who operate businesses such as grocery stores, clothing stores, and clothing stores located in Sukarame District. Purposive sampling techniques were used with certain criteria. The data needed is primary data, collected through distributing questionnaires to shop business actors in Sukarame District. Based on the results of the study, it can be concluded that the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) have not been fully implemented in the financial statements of SME shops in Sukarame District. MSMEs only prepare simple reports such as profit and loss statements. This is because MSME shops around Sukarame District do not know about the existence of Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM). They have never even heard of what SAK EMKM is. This is due to the lack of knowledge of business actors and the low level of government socialization of the preparation of financial statements for SMEs.
THE INFLUENCE OF SERVICE QUALITY, PRICE, AND PROMOTION ON SHOPEEFOOD CUSTOMER LOYALTY IN STUDENTS OF THE FACULTY OF ECONOMICS AND BUSINESS MAKASSAR PUBLIC UNIVERSITY Awad, Ribhi; Ramli, Anwar; Wardhana Haeruddin, Muhammad Ilham; Tawe, Amiruddin; Musa, Muhammad Ichwan
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 3 (2023): APRIL
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i3.622

Abstract

The emergence of online-based food delivery services has significantly transformed consumer behavior, especially in the context of the COVID-19 pandemic. With the implementation of restrictions on community activities and the need for social distancing, consumers have increasingly turned to online platforms for various services, including food delivery. In this regard, understanding the factors that influence customer loyalty in the context of online food delivery becomes crucial. The aim of this study was to examine the impact of service quality, price, and promotion on ShopeeFood customer loyalty among students from the Faculty of Economics and Business at Makassar State University, both individually and collectively. To achieve this aim, a sample of 100 students from the Faculty of Economics and Business was selected based on predetermined criteria. Data collection techniques, including questionnaires, interviews, and a literature review, were employed. The collected data were analyzed through validity and reliability tests, as well as the classical assumption test, comprising normality, multicollinearity, and heteroscedasticity tests. Multiple linear analysis, hypothesis testing, and the coefficient of determination were also conducted to examine the relationships between the variables and customer loyalty. The study revealed that service quality, price, and promotion all played significant roles in influencing customer loyalty. Service quality has a significant impact on customer loyalty. Price plays a significant role in customer loyalty. Promotions have a significant influence on customer loyalty. Overall, service quality, price, and promotion collectively affect customer loyalty.
ASSESSMENT OF FINANCIAL PERFORMANCE IN SOE BANK USING THE DUPONT SYSTEM METHOD PERIOD 2019-2021 Fitriyah H., Mar'atul; Akbar, Abdi; Anwar; Ramli, Anwar; Nurman
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 3 (2023): APRIL
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i3.624

Abstract

Appraisal of a company's performance can be observed from both financial and non-financial perspectives. This study specifically measures financial performance by focusing on the DuPont System analysis. The DuPont system divides performance into three components: net profit margin, rate of return on assets, and rate of return on equity/capital. However, this study only considers two components of the DuPont System, namely return on assets and net profit margin. This research is of a quantitative nature with a descriptive approach. The data analyzed is derived from the financial statements of all state-owned banks, particularly the financial position statements and annual comprehensive income statements from December 31, 2019, to December 31, 2021. The results of the study indicate that, among the four banks, Bank Rakyat Indonesia (Persero) Tbk exhibits the best financial performance, while Bank Tabungan Negara (Persero) Tbk displays the lowest financial performance.
IMPLEMENTATION OF SHARIA-BASED FINANCIAL SYSTEM BY OJK: PROMOTING A SUSTAINABLE AND INCLUSIVE ECONOMY Hibatullah, Krisna Rizqi Adi; Ramadhan, Naufal Luthfi; Panggiarti, Endang Kartini
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 3 (2023): APRIL
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i3.666

Abstract

The OJK plays a pivotal role in developing financial products that adhere to Shariah principles, as well as promoting financial inclusion through the expansion of microfinance and the enhancement of the infrastructure and ecosystem of the Shariah financial sector. Furthermore, the OJK actively engages in fostering Shariah financial literacy within the community and collaborates with various stakeholders to improve accessibility to Shariah finance. This article aims to examine the implementation of a Shariah-based financial system by the Financial Services Authority (OJK) with the aim of fostering sustainable and inclusive economic growth. The research methodology employed in this article is qualitative descriptive research, which elucidates the Shariah financial system implemented by the OJK to drive sustainable and inclusive economics. This article underscores the importance of sustainable economic growth and emphasizes the necessity of cooperation between the government, private sector, civil society, and international institutions to achieve these objectives. The OJK assumes a critical role in overseeing and ensuring the compliance of financial institutions with Shariah principles, while also advocating for awareness and understanding of Shariah finance and its associated benefits through educational and training programs. This article highlights the significance of enhancing awareness and understanding of the Shariah-based financial system among Indonesian society, and proposes measures that can be undertaken by the OJK to promote this objective. It underscores the importance of public education and awareness programs aimed at increasing knowledge and appreciation of Shariah finance, thereby contributing to a more sustainable and inclusive economic landscape in Indonesia.
THE INFLUENCE OF QUEUEING SYSTEM AND SUPERVISION ON SERVICE QUALITY IN JAKARTA MRT TRANSPORTATION Sudarman, Daman
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 3 (2023): APRIL
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i3.733

Abstract

This study aims to analyze the impact of the queuing system and supervision on service quality in Jakarta MRT transportation. This research is quantitative research. Data for this research was gathered from interviews, direct requests from relevant companies, and secondary sources like government publications, company records, media analysis, and websites. The study's population included MRT Jakarta transportation users over a one-week period, and the sample consisted of 50 customers selected using Systematic Random Sampling. Data was collected through questionnaires and interviews and analyzed using statistical analysis with SPSS application. The results of this study are as follows: there is an influence between the queuing system and service quality, there is an influence between supervision and service quality partially, and there is an effect between the queuing system and supervision on the quality of service simultaneously 78.2%, while the remaining 21.8% is influenced by other variables.
ISLAMIC LAW PERSPECTIVE ON INVESTMENT Amanda Simanjuntak, Dwi; Safitri, Kenanga; Rani Rahayu, Dwi; Salsabila Nainggolan, Natasya; Amelia, Rizqa
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 3 (2023): APRIL
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i3.644

Abstract

This research aims to explain the perspective of Islamic law on investment. Investment is an activity carried out by individuals or institutions with the aim of obtaining financial benefits in the future. In the Islamic context, investments must adhere to the principles of Sharia law, which govern justice, halalness, and blessings. This article outlines the concepts and principles of investment in Islamic law, including the prohibitions against riba (usury), gharar (uncertainty), and maysir (gambling). Additionally, it discusses the types of investments permitted in Islam, such as mudharabah (profit-sharing partnership), musyarakah (capital partnership), and ijara (lease). Furthermore, it highlights the importance of ethics and social responsibility in investment based on Islamic values. The results of this study show that the Islamic legal perspective on investment has unique principles and provides guidance for Muslims in managing their finances with regard to moral and ethical aspects. This research is expected to provide better insights into investments that are in accordance with Islamic principles and can serve as a reference for interested individuals or institutions seeking to make investments based on Islamic values.
THE ROLE OF INFAQ AND SADAQAH TO IMPROVE COMMUNITY ECONOMIC DEVELOPMENT Tasnim, Nurhapirah; Febrianti Aulia, Riska; Marwa Ujung, Adelia; Deza Pohan, Tia; Amelia, Rizqa
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 3 (2023): APRIL
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i3.654

Abstract

In the Indonesian context, the role of zakat, infaq, and shadaqah (collectively known as ZIS) has gained significance in seeking government assistance for the economy. These contributions have the potential to address poverty and improve the overall economic well-being of the people. To effectively utilize the benefits of ZIS, a well-structured management body is essential to oversee the collection and distribution of these charitable funds. This management body should be capable of efficiently and transparently managing the funds, ensuring that contributions are directed towards the right causes and effectively utilized to uplift the community's economy. This study aims to explore the impact of zakat, infaq, and shadaqah in seeking government assistance for the Indonesian economy. The study also highlights the importance of ZIS, which represents a form of love for Allah and can alleviate poverty. Therefore, a competent management body is necessary to oversee zakat, infaq, and alms, ensuring proper management and promoting economic improvement in the community. The methodology employed in this article involves a literature review, which includes collecting relevant articles guided by the researchers. Through the analysis of these articles, the researcher draws conclusions to be presented in this paper.
FAIR WEALTH DISTRIBUTION THROUGH INSTRUMENTS IN ISLAMIC ECONOMICS Rezeki, Sri Gusti; Ferdiansyah, Veri; Adisa, Yunda; Ginting, Dea Cindi Amelia; Amelia, Rizqa
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 3 (2023): APRIL
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i3.657

Abstract

Distribution plays a crucial role in ensuring fair allocation of resources and commodities to individuals in a community, with the objective of achieving maslahat (benefit). In Islamic economics, distribution has a broader significance compared to other economic systems, encompassing the fair distribution of resources, goods, and services through market mechanisms, enabling individuals to experience the benefits of produced commodities. This research aims to examine the importance of fair wealth distribution in Islam using principles such as waqaf, qard al-Hasan, musharakah, mudharabah, zakat, and infaq. Employing a qualitative methodology, data was collected from papers, research journals, books, and written sources, which were reviewed, interpreted, and analyzed through content analysis. The findings indicate that distribution instruments in Islamic economics serve as effective means to achieve fair and equitable distribution within society. By implementing waqaf, qard al-Hasan, musharakah, mudharabah, zakat, and infaq, communities can attain social justice and reduce economic disparities. However, public awareness, adequate infrastructure, and a supportive regulatory framework are crucial factors for the successful implementation of these distribution instruments. Through appropriate efforts, these instruments can become powerful tools in fostering a more inclusive, sustainable, and just economy.
THE INFLUENCE OF EDUCATION AND TRAINING PROGRAMS ON EMPLOYEES CAREER PATH AT PT. PELINDO (PERSERO) REGIONAL 4 MAKASSAR Hayati, A. Zahratul; Ruma, Zainal; Natsir, Uhud Darmawan; Kurniawan, Agung Widhi; Dipoatmodjo, Tenri Sayu Puspitaningsih
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 3 (2023): APRIL
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i3.658

Abstract

Education and training programs play a crucial role in enhancing employee performance and contributing to organizational success. These programs facilitate the acquisition of new knowledge, industry best practices, and the development of relevant skills. The purpose of this research is to examine the influence of education and training programs on employee career paths at PT. Pelindo (Persero) Regional 4 Makassar. The study population consists of 100 permanent employees at PT. Pelindo (Persero) Regional 4 Makassar, and a cluster sampling technique was used to select a sample of 50 employees. The data was processed using SPSS 26. The research findings indicate a positive influence between the Education and Training Program variable (X) and the Employee Career Path variable (Y). This relationship is represented by the simple regression equation Y = 5.744 + 1.038, and it is supported by a significant t-statistic value of 7.719, which surpasses the t-table value of 2.011, with a significance value of 0.000 < 0.05. The R Square value of 0.554 demonstrates that the education and training program variables contributed to 55.4% of the variance in employee career paths, while the remaining 44.6% was influenced by other unexamined variables. In conclusion, the Education and Training Program has a positive and significant effect on the Employee Career Path at PT. Pelindo (Persero) Regional 4 Makassar. It is crucial for organizations to invest in comprehensive education and training initiatives to foster employee growth and advancement in their careers.
THE EFFECT OF TOTAL DEBT AND WORKING CAPITAL ON NET INCOME IN RETAIL TRADING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2019-2021 PERIOD Savitri, Ni Made Widya; Akbar, Abdi; Anwar; Musa, Muhammad Ichwan; Nurman
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 3 (2023): APRIL
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i3.659

Abstract

The progress and profitability of a company are intricately linked to its financial management, specifically regarding total debt and working capital. This study aims to empirically examine the impact of Total Debt and Working Capital on Net Income in retail trade sub-sector companies listed on the Indonesia Stock Exchange during the period from 2019 to 2021. Employing quantitative research methods, the study employs purposive sampling to gather data. The sample comprises 24 companies. The study considers total debt and working capital as independent variables, while net income serves as the dependent variable. Secondary data is collected from the official website of the Indonesia Stock Exchange and analyzed using multiple linear regression analysis. The findings demonstrate that working capital has a significant partial effect on net income, and both total debt and working capital exhibit a positive and significant simultaneous effect on net income in retail trading companies listed on the IDX between 2019 and 2021.

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