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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 12 Documents
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Search results for , issue "Vol. 3 No. 1 (2023): OCTOBER" : 12 Documents clear
CAPITAL MARKET COMPANIES IN THE UAE: DETERMINANTS AND FACTORS AFFECTING THE PERFORMANCE OF LISTED UAE COMPANIES Alabdullah, Tariq Tawfeeq Yousif
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 1 (2023): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i1.791

Abstract

This research examines the influence of international ownership, national ownership, and CEO duality on organizational performance within listed organizations on the Dubai Financial Market (DFM). A multiple regression analysis was employed to assess the effects of international ownership, national ownership, and CEO duality on organizational performance. The study focused on 60 organizations during the fiscal year 2020. Through regression analysis of the collected data, the results indicate that national ownership has an insignificant yet positive impact on organizational performance. Furthermore, the findings demonstrate that international ownership significantly and positively affects organizational performance. Additionally, the analysis reveals that non-CEO duality positively correlates with organizational performance. The practical implications of this study are reflected in its findings, which underscore the importance of the independent variables within the context of investment possibilities—serving as proxies in our study. These findings enhance the understanding of the value of robust corporate governance elements, not solely for directly enhancing organizational performance, but also for amplifying their influence on external factors. Such insights can prove valuable to various stakeholders, including policymakers, regulators, and other interested parties, in their review of procedures in the UAE, particularly following the implementation of corporate governance laws. This study contributes to the existing literature by highlighting the roles played by international ownership, national ownership, and CEO non-duality in enhancing organizational performance.
THE EFFECT OF PROFIT-SHARING FINANCING, SALE AND PURCHASE FINANCING AND INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE AT ISLAMIC COMMERCIAL BANKS IN 2017-2021 Juliana, Serly Nufia; Rusdi
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 1 (2023): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i1.793

Abstract

This study analyzes the effects of Profit-Sharing Financing, Sale-purchase Financing, and Intellectual Capital on Financial Performance. Profit Sharing Financing in this study is calculated using the total of Musharakah financing and Mudharabah financing, while Sale-purchase Financing is calculated based on the total of sale-purchase financing. Intellectual Capital is proxied using VACA, and Financial Performance is proxied using ROE. The population in this study consists of all Islamic banks registered with the Financial Services Authority (OJK) in Indonesia for the period 2016-2020. The technique employed is a purposive sampling technique with four specific criteria as considerations, resulting in a sample of 8 companies with a five-year period, yielding a total of 40 observational data points. The data analysis employed in this study utilizes panel data regression with the assistance of EViews 9. The partial findings of this study indicate that only the variable of sale-purchase financing has a significant effect on financial performance, while the variables of profit-sharing financing and intellectual capital do not exhibit an effect on financial performance.
THE INFLUENCE OF THE ROLE OF KSU GAPOKTAN ALBASIKO II ON THE INCREASE OF COOPERATIVE MEMBERS' INCOME: (Case Study of Simpang Tiga Bedeng, Luhak Nan Duo) Saputri, Febria Anggie; Eriawati, Yossi; Rahmat, Fawza
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 1 (2023): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i1.803

Abstract

This study was conducted at the Cooperative of Multiple Enterprises (KSU) GAPOKTAN ALBASIKO II Branch in Simpag Tiga Bedeng, Luhak Nan Duo. The research aims to determine whether the variable of cooperative role influences financial performance. It is quantitative research employing data gathered through interviews, questionnaire distribution, and observation. The data analysis technique employed is simple linear regression. The study employed primary data obtained through a questionnaire administered in field research setting with a total of 50 respondents. The population for this research comprised the members of the Cooperative of Multiple Enterprises (KSU) GAPOKTAN ALBASIKO II. Data collection was conducted using field research methods (questionnaires and literature review). The results of this study indicate that the cooperative's role does not influence member income. This is evident from the coefficient of determination of 0.193, signifying the contribution of the cooperative's role to member income. With a significance level of 5%, the calculated F value is 1.848, with a significance level of 0.180, leading to the rejection of the null hypothesis (HO) and acceptance of the alternative hypothesis (Ha). Thus, the cooperative's role does not affect member income.
MARKETING STRATEGY ANALYSIS OF PONDOK GEDE TEA STORE Wahib, Moh
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 1 (2023): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i1.810

Abstract

Pondok Gede Tea Shop, a business operating in the beverage sector, must consider ensuring its business continuity amidst intense competition. According to information provided by the shop owner, the annual turnover is perceived to follow a linear trend. Although the current turnover adequately covers operational costs, the shop aims to augment its turnover through increased tea sales. This research employs a descriptive approach, utilizing data collected via semi-structured interviews. The study's outcomes, based on SAP and ETOP analyses, suggest an appropriate corporate strategy derived from the SWOT matrix: an investment strategy. Specifically, this involves short-term investments with subsequent benefits anticipated in the future.
DEVELOPMENT OF A MARKETING SYSTEM OF PROCESSED SWEET PATIO PRODUCTS IN HARUM WANGI MSMEs IN BANYUSARI VILLAGE Stafrezar, Burhan
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 1 (2023): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i1.811

Abstract

UMKM Harum Wangi processes sweet potatoes into various products, including sweet potato brownies and sweet potato cysts. The limited promotion of these products has hindered their widespread recognition among the public, potentially leading to reduced income. This research employs a descriptive method to address this issue. The study involves direct field action and comprises four stages: 1) Observation, 2) Data analysis, 3) Planning, and 4) Implementation. The findings of the marketing research reveal that UMKM Harum Wangi heavily relies on word-of-mouth promotion. To enhance marketing efforts, it is recommended that the business establish a presence on Facebook and Instagram. Leveraging these social media platforms not only offers cost-effective promotional avenues but also extends customer outreach, potentially spanning across Indonesia. Furthermore, for systematic product distribution, establishing sales accounts on e-commerce platforms such as Shopee and Tokopedia is advised. Additionally, creating visually appealing promotional materials like banners and posters can contribute to better brand awareness and public recognition of these MSME products.
THE EFFECT OF OPERATING CASH FLOW, ACCOUNTING PROFIT, AND COMPANY SIZE ON STOCK RETURNS IN MANUFACTURING COMPANIES IN THE BASIC MATERIAL SECTOR LISTED ON THE IDX IN 2020-2021 Kuroni, Waysul; Zulaihati, Sri; Sumiati, Ati
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 1 (2023): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i1.816

Abstract

This study aims to investigate the influence of Operating Cash Flow, Accounting Profit, and Company Size on Stock Returns. The data collection method employed in this research is the documentation study method. The population in this study comprises basic material companies listed on the Indonesia Stock Exchange (IDX) in 2020-2021, totaling 88 companies. Data were obtained by collecting annual financial report data from company websites on the Indonesia Stock Exchange (IDX). This research utilizes purposive sampling techniques, resulting in a sample of 52 companies that meet the specified criteria. Data analysis techniques employed include multiple linear regression analysis, descriptive statistical analysis, prerequisite analysis tests, classic assumption tests, and hypothesis testing. Multiple linear regression analysis reveals relationships among the variables. Descriptive statistical analysis provides an overview of each variable. Prerequisite analysis tests confirm the normal distribution of data. Classic assumption tests confirm that the data are acceptable. The research findings indicate that company size has a positive influence on stock returns, while operating cash flow and accounting profit do not significantly affect the company's value. Furthermore, the coefficient of determination in this study is 1.5%, indicating the ability of operating cash flow, accounting profit, and company size to influence stock returns, while the remainder is influenced by other unexamined factors. This research aims to enhance future company value and suggests that future researchers explore different indicators or company size factors that affect stock returns.
THE EFFECT OF AUDIT QUALITY, ACCOUNTABILITY AND INTERNAL CONTROL ON THE QUALITY OF FINANCIAL REPORTS IN ZAKAT MANAGEMENT Anggreini, Anisya; Zakaria, Adam; Pahala, Indra
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 1 (2023): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i1.826

Abstract

The quality of financial reports is a structured report regarding the statement of financial position and transactions carried out and accounted for by a reporting entity. The quality of financial reports is considered good if the information presented in these reports can be understood and meets the needs of users in making decisions. It should be free from misleading notions, material errors, and should be reliable, allowing for comparisons with previous periods of financial statements. This research was conducted to determine the effects of audit quality, accountability, and internal control on the quality of financial reports. The research focused on the Amil Zakat Institute and the National Amil Zakat Agency for the City of Depok and DKI Jakarta as the population. The research sample was selected using purposive sampling methods and included 30 respondents. Data were processed using SPSS software and analyzed using multiple linear regression analysis. The results of this study indicate that audit quality, accountability, and internal control have a positive effect on the quality of financial reports.
IMPACT OF INTERNAL CORPORATE GOVERNANCE MECHANISMS ON THE FINANCIAL AND ENVIRONMENTAL PERFORMANCE OF BANKS IN UAE DURING THE COVID-19 PANDEMIC Almashhadani, Mohammed
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 1 (2023): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i1.836

Abstract

The COVID-19 pandemic has presented new challenges, leading to increased scrutiny of the financial resilience and sustainability of the banking industry. This conceptual investigation delves into the intricate relationships between internal corporate governance measures, such as ownership concentration and capital intensity, and the financial and environmental performance of banks in the United Arab Emirates (UAE) during the pandemic. By examining the unique dynamics of the UAE's banking sector in response to the crisis, this research aims to advance our theoretical understanding of how internal corporate governance systems influence financial and environmental performance during periods of turmoil. This study addresses a critical gap in the literature by exploring the underexplored link between internal corporate governance practices and financial as well as environmental performance in the context of an international financial crisis. It illuminates how specific governance structures impact the decision-making processes of UAE banks, ultimately affecting their financial and environmental outcomes. Drawing on theoretical frameworks rooted in agency theory, stakeholder theory, and corporate social responsibility, this research leverages the uncertainties brought about by the pandemic to test and validate these theories in a rapidly evolving economic landscape. Employing a mixed-methods approach that combines quantitative financial data analysis with qualitative insights from key stakeholders in the UAE's banking sector, this research provides a comprehensive evaluation, encompassing both qualitative and quantitative findings, which may reshape our understanding of how internal corporate governance systems impact financial and environmental performance.
THE IMPACT OF TOP MANAGEMENT FEATURES ON SOUTH ALABAMA CONSTRICTIONS COMPANIES' FIRM PERFORMANCE: THE ROLE OF BOARD SIZE AS A MODERATOR Alabdullah, Tariq Tawfeeq Yousif; Churiyah, Madziatul
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 1 (2023): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i1.846

Abstract

Understanding the impact of top management on South Alabama's construction firms is vital. This study investigates the relationship between specific top management traits, with a focus on gender diversity, and the financial performance of these businesses from 2018 to 2021. Using regression analysis, we assess top management's influence and explore whether board size moderates this relationship. Preliminary findings suggest that larger top management teams have a statistically significant, though negative, effect on corporate performance. The research also underscores the significance of top management's financial background and the presence of women in managerial roles on company performance. This study's uniqueness lies in its exclusive focus on South Alabama's construction industry, providing valuable insights. It assists businesses in making informed decisions about leadership and governance structures for long-term success. Policymakers can benefit by understanding how top management traits and gender diversity affect business success, informing diversity and inclusion initiatives in corporate leadership. Shareholders and investors can gain a deeper understanding of top management's role in performance, aiding investment decisions. Identifying key success factors supports strategic planning to maximize shareholder value. This study offers valuable insights into South Alabama's construction industry, enhancing our understanding of top management's impact on performance. By examining the interplay between top management traits, board dynamics, and company performance, it provides practical insights for improved decision-making, diversity, and long-term industry development.
DETERMINANTS OF INVESTMENT INTEREST OF THE JAMBI CITY COMMUNITY IN THE CAPITAL MARKET Setiawan, Rafika Gina; Afrizal; Friyani, Rita
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 1 (2023): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i1.855

Abstract

The main goal of the study is to investigate how factors like investment knowledge, investment returns, investment risk, and the bandwagon effect affect people's propensity to make investments in Jambi City. The study focuses on residents of Jambi City who have a Single Investor Identification (SID). Using the Slovin formula and a straightforward random sampling strategy, samples were chosen. Respondents were given questionnaires utilizing descriptive approaches throughout the first round of data collection. The outcomes indicate that the community's inclination to engage in capital market investments is significantly shaped by their investment knowledge, investment returns, and the influence of the bandwagon effect. Conversely, the impact of investment risk on the community's willingness to participate in capital market investments appears to be less substantial. It's worth noting that the coefficient of determination (R Square) illustrates that the independent variables effectively explain investment interest, with approximately 36% of this interest attributed to factors not encompassed within the model.

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