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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 15 Documents
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Search results for , issue "Vol. 3 No. 2 (2024): JANUARY" : 15 Documents clear
THE INFLUENCE OF FINANCIAL DISTRESS, AND EARNING MANAGEMENT ON TAX AVOIDANCE WITH GOOD CORPORATE GOVERNANCE AS A MODERATION VARIABLE IN REGISTERED INFRASTRUCTURE SECTOR COMPANIES ON THE INDONESIAN STOCK EXCHANGE YEAR 2019 - 2021 Sirot, Busyaib Syamsul; Arum, Enggar Diah Puspa; Wiralestari, Wiralestari
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.891

Abstract

This study seeks to investigates the relationship between financial distress, earning management, and tax avoidance within the context of registered infrastructure sector companies on the Indonesian Stock Exchange during the period from 2019 to 2021. The research population consists of infrastructure companies listed on the Indonesian Stock Exchange during the specified timeframe. The study employs the Judgment sampling method to select a representative sample that adheres to predefined criteria, resulting in a dataset comprising 66 observations. The research employs multiple linear regression analysis and moderated regression analysis methods to rigorously test the hypotheses. The findings of this study reveal that both financial distress and earning management significantly influence tax avoidance in the infrastructure sector companies. However, the role of good corporate governance as a moderating variable is explored, and the results suggest that it does not effectively moderate the influence of financial distress and earning management on tax avoidance. These results shed light on the complex dynamics within the Indonesian infrastructure sector and provide valuable insights for policymakers, researchers, and practitioners.
INFLUENCE OF FINANCIAL KNOWLEDGE AND RELIGIOSITY TOWARDS FINANCIAL MANAGEMENT BEHAVIOR WITH FINANCIAL ATTITUDE AS A MODERATION VARIABLE Zen, Fadia; Murdiono, Achmad; Istanti, Lulu Nurul
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.895

Abstract

Indonesia is one of the countries with a primarily small and medium-sized enterprise (SME) based economy. Cooperatives are a vital component of Indonesia's economic landscape, and their development is not limited to conventional cooperatives initiated by the community. It also extends to cooperative groups associated with Islamic boarding schools. These boarding schools serve not only as religious and social education institutions but also as agents of societal development and social change. Despite their potential for economic empowerment, the progress of cooperative boarding schools tends to be slower compared to conventional cooperatives. This research aims to examine the influence of financial knowledge and religiosity on financial management behavior, with financial attitude as a moderating variable. The study employs a quantitative approach and targets Kopontren administrators in the Regency of Blitar, using Confirmatory Factor Analysis (CFA) tests and the Structural Equation Modeling (SEM) method. The research findings indicate that financial attitude and religiosity have an impact, with financial attitude serving as a moderator in the relationship between financial knowledge and financial management behavior. However, religiosity does not have a significant influence on financial management behavior. The results of this research are expected to provide a foundation for developing a model of financial management behavior for Kopontren administrators and government initiatives aimed at empowering Kopontren institutions.
COMPARATIVE ANALYSIS OF THE EFFECTIVENESS AND CONTRIBUTION OF LOCAL TAXES IN THE TOURISM SECTOR BEFORE AND DURING COVID-19 (Study on Regency and City of Central Java Province) Abidin, Maula Zaenal; Widiastuti, Ekaningtyas; Najmudin, Najmudin
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.904

Abstract

The objective of this study is to investigate and analyze the variations in the effectiveness and impact of local tax revenues from districts and cities in Central Java, both before and during the COVID-19 pandemic. The study focuses on six specific variables, namely the effectiveness and contribution of Hotel Tax, Restaurant Tax, and Entertainment Tax. The study population consists of all the regencies and cities in Central Java from the years 2018 to 2021, and a saturated sample is used, meaning that all available data is included in the analysis. A total of 35 samples, comprising of 29 regencies and six towns, are included in the analysis. To conduct this research, a quantitative approach is employed, specifically using a paired t-test analysis of panel data. The analysis is carried out using SPSS analysis tools, which allow for the examination of the differences and similarities in the effectiveness and impact of the different tax revenues before and during the COVID-19 period. The findings of this study reveal significant disparities in the effectiveness of Entertainment Tax, as well as the contributions of Hotel Tax, Restaurant Tax, and Entertainment Tax, before and during the COVID-19 period. This suggests that the pandemic has had a significant impact on the efficacy and impact of these tax revenues in Central Java. However, no significant differences were observed in the effectiveness of Hotel Tax and Restaurant Tax, indicating that these taxes have remained relatively stable and unaffected by the pandemic.
ANALYSIS OF MURABAHAH FINANCING FOR GOLD INSTALLMENT PRODUCT AT BANK SYARIAH INDONESIA BRANCH OFFICE MAGELANG GATOT SUBROTO Zumarnis, Erissa; Iswanaji, Chaidir; Kahbibah, Nibras Anny
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.938

Abstract

This study aims to investigate the implementation of Murabahah financing, the challenges encountered in implementing Murabahah financing, and the strategies employed to overcome these obstacles at Bank Syariah Indonesia Magelang Gatot Subroto Sub-Branch Office. The research utilizes both secondary and primary data, with data collection techniques including interviews. The study adopts a qualitative research approach. The findings reveal that the Murabahah Agreement is established when a customer wishes to purchase gold from the bank in installments over an agreed period of time. The term "gold installments" is used to market the bank's gold installment financing products to customers. The bank will order the desired type of gold from PT. ANTAM once the customer's installments are fully paid. The bank then delivers the goods or gold to the customer in accordance with the initial agreement stated in the contract. This practice is implemented by the bank to mitigate potential risks. The challenges faced by Bank Syariah Indonesia at Magelang Gatot Subroto Sub-Branch Office involve promoting gold installment products. To address these challenges, the marketing team must regularly update the gold installment brochure using social media or other promotional platforms to enhance effectiveness. This is crucial due to the daily fluctuations in gold prices. The bank undertakes these efforts to ensure that customers are constantly informed about the latest gold price percentages
THE INFLUENCE OF CORPORATE GOVERNANCE ON FINANCIAL REPORT FRAUD WITH COMPANY SIZE AS A MODERATING VARIABLE IN INFRASTRUCTURE, UTILITIES, AND TRANSPORTATION COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE DURING THE PERIOD 2019-2021 Kurnia, Zirda; Arum, Enggar Diah Puspa; Wijaya Z., Rico
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.962

Abstract

The primary objective of this research is to examine the impact of corporate governance, as indicated by the board of commissioners, audit committee, and institutional ownership, on financial statement fraud. Additionally, this study aims to investigate the moderating role of company size in this relationship. The target population for this study comprises infrastructure, utilities, and transportation companies that are listed on the Indonesia Stock Exchange during the period of 2019-2021. The sample for this research was selected using a purposive sampling method, resulting in a total sample size of 60 companies. Logistic regression analysis and moderating regression analysis were employed to analyze the data. The findings of this study reveal that both the board of commissioners and the audit committee have a significant influence on financial statement fraud. However, institutional ownership does not exhibit a significant impact on financial statement fraud. Furthermore, the results indicate that company size plays a role in strengthening the relationship between the board of commissioners and the audit committee in terms of financial statement fraud. Conversely, company size weakens the relationship between institutional ownership and financial statement fraud.
THE INFLUENCE OF HUMAN RESOURCE COMPETENCE AND THE USE OF INFORMATION TECHNOLOGY ON THE QUALITY OF VILLAGE GOVERNMENT FINANCIAL REPORTING WITH AN INTERNAL CONTROL SYSTEM AS A MODERATION VARIABLE : (A Study in Tungkal Ilir District, Bram Itam District, Betara District, West Tanjung Jabung Regency) Putra, Andi Juhanesa; Wahyudi, Ilham; Wijaya Z., Rico
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.963

Abstract

This research aims to determine and test the influence of human resource competence and the use of information technology on the quality of village financial reports with an internal control system as moderation. The research population is village officials who are responsible for managing village funds in Tungkal Iir, Bram Itam and Betara Districts, West Tanjung Jabung Regency with a sample of 4 people from 22 villages. The research method is a quantitative method with Smart-PLS analysis. The research results concluded: (1) human resource competency has an influence on the quality of village financial reports in Tungkal Ilir, Bram Itam and Betara Districts, Tanjung Jabung Regency; (2) The use of information technology has an influence on the quality of village financial reports in Tungkal Ilir, Bram Itam and Betara Districts, West Tanjung Jabung Regency; (3) the internal control system is not able to moderate the competence of human resources on the quality of village financial reports in Tungkal Ilir, Bram Itam and Betara Districts, West Tanjung Jabung Regency and (4) the internal control system is not able to moderate the use of information technology on the quality of sub-district village financial reports.
THE INFLUENCE OF BUDGET PARTICIPATION ON MANAGERIAL PERFORMANCE WITH ORGANIZATIONAL COMMITMENT, LOCUS OF CONTROL AND DECENTRALIZATION AS MODERATING VARIABLES AT PT POS INDONESIA JAMBI CITY Rusfa, Melli Ramadhia; Yudi, Yudi; Gowon, Muhammad
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.976

Abstract

This research aims to determine the effect of budget participation on managerial performance with organizational commitment, locus of control and decentralization as moderating variables at PT. Pos Indonesia Jambi City. This research was conducted through a survey by distributing online questionnaires to the participants. A total of 67 employees from PT. Pos Indonesia Jambi City were selected as the sample for this study. The collected data was analyzed using a specific data analysis method. Prior to hypothesis testing, the classical assumptions were examined. The hypothesis testing was conducted using moderated regression analysis (MRA), including t-tests, F-tests, and coefficient of determination tests. The findings of this research indicate that budget participation has a significant impact on managerial performance. Furthermore, organizational commitment, locus of control, and decentralization collectively have a significant influence on the relationship between budget participation and managerial performance. However, individually, organizational commitment, locus of control, and decentralization do not have an effect on the relationship between budget participation and managerial performance.
IMPACT OF EXPORTS AND TRADE TAXES ON INDONESIA'S ECONOMIC GROWTH Suryono, Ardias Budi
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.1009

Abstract

This research endeavors to comprehensively investigate the intricate dynamics between the export of goods and services, as well as international trade tax receipts, encompassing import and export duties, and their collective impact on the economic growth trajectory of Indonesia over the period spanning from 1985 to 2019. The study meticulously employs secondary data gleaned from reputable sources such as the World Bank and the Ministry of Finance. Utilizing the robust analytical framework of the Error Correction Model within a linear regression analysis, this research delves into the nuanced relationships and temporal aspects that underscore the interplay between these critical economic variables. The findings of this study unveil compelling insights into the long-term effects of exports, import volumes, and the revenues generated from import and export duties on the overall economic growth of Indonesia. Notably, the research establishes that, over the extended time horizon, these variables exhibit a statistically significant influence on economic growth. However, the short-term dynamics present a nuanced picture, as the study reveals that, in the immediate context, neither exports nor import and export duties manifest a discernible impact on economic growth. In conclusion, this research contributes to the existing body of knowledge by shedding light on the multifaceted relationships between key components of international trade and economic growth in Indonesia. The implications of these findings extend beyond the confines of this specific study, providing valuable insights for policymakers, economists, and stakeholders seeking a deeper understanding of the intricate economic landscape.
ANALYSIS OF INVESTMENT FOR THE DEVELOPMENT OF THE KARANGAGUNG FISH PORT IN TUBAN REGENCY Pradana, Suresta; Oetomo, Wateno; Koespiadi, Koespiadi
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.1010

Abstract

Karangagung Fishing Port (PPI) in the coastal area of Tuban Regency, Palang District is known as the fisheries base in Tuban Regency, even most of the fish production from the Karangagung PPI fishing port has been marketed to all regions in East Java province. The sustainability of the development of an infrastructure project is very important to consider in the development of infrastructure in the maritime sector, especially the fisheries sector. This research will produce an investment analysis on the development of the Karangagung Fishing Port (PPI) infrastructure project which is expected to increase the productivity of the fisheries sector in the area. The investment analysis method used includes the calculation of Net Present Value (NPV), Internal Rate of Return (IRR), and Benefit Cost Ratio (BCR) with the analysis results of NPV value of 6,648,460,488.00, IRR 6.21% and BCR 1.0178 with an investment period of 25 years. From the results of the investment analysis that has been carried out, the NPV value is positive. then the IRR value or the rate of return on an investment with a value greater than the discount factor plan and the benefit value or BCR is more than 1 and the payback period in year 25 is the same as the investment period of 25 years. So, the feasibility of investment is still said to be feasible to use for handling the work of the Karangagaung Tuban Fishing Port Development.
HUMAN CAPITAL AND PERFORMANCE OF MICRO, SMALL AND MEDIUM ENTERPRISES: A LITERATURE REVIEW Musthafa, Imelfina; Elfindri, Elfindri; Anas, Yulia; Ariyanto, Edi
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.1028

Abstract

This research aims to examine aspects of human capital that influence the performance of Micro, Small, and Medium Enterprises (MSMEs). Drawing on an extensive review of literature from indexed journal databases, the study focused on identifying key factors related to "human capital" and "MSME performance." The comprehensive exploration revealed a multifaceted relationship between human capital aspects and MSME performance, unveiling pivotal influencers. The identified aspects of human capital found to exert a substantial influence on MSME performance encompass a wide spectrum. These include skills and competencies, education and training, employee motivation and engagement, employee health and welfare, innovation and creativity, communication and collaboration, digital skills, work ethics and organizational values, entrepreneurship and sense of ownership, as well as organizational diversity. This research contributes valuable insights for policymakers aiming to enhance the human capital capabilities of MSME entrepreneurs. By addressing these specific dimensions, policymakers can formulate targeted strategies to uplift the human capital landscape within MSMEs. Consequently, this targeted approach is anticipated to render MSMEs more productive, sustainable, and equipped to venture into international markets.

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