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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 8 Documents
 1 
Search results for , issue "Vol. 3 No. 4 (2024): JULY" : 8 Documents clear
THE MODERATING ROLE OF PHILADELPHIA FINANCIAL SERVICE COMPANIES' PERFORMANCE IN THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND ENVIRONMENTAL SUSTAINABILITY Salim, Shahad
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 4 (2024): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i4.1274

Abstract

The current study delves into the complex relationship between corporate governance, financial performance, and societal responsibility within the financial service sector in Philadelphia. Drawing on data from 85 financial organizations, the research explores how different corporate governance practices impact firm value and perceptions of environmental sustainability. The findings reveal that strong corporate governance practices tend to enhance societal obligations, but do not consistently lead to perceptions of increased environmental stewardship. This emphasizes the intricate nature of governance impacts within the financial service domain, where traditional performance metrics may not fully capture the sector's operational dynamics. Additionally, empirical evidence indicates that the relationship between corporate governance effectiveness and corporate social responsibility is influenced by firm size, highlighting the need for governance frameworks tailored to specific contexts. The study advocates for the development of performance indicators that better align with the operational realities and societal expectations of financial service entities. Furthermore, the research emphasizes the role of trust-based indicators in building stakeholder confidence and institutional trust. By focusing on Philadelphia's financial service enterprises, the study provides new insights into the individual dimensions of corporate governance and their implications for environmental sustainability. It underscores the importance of adaptive governance structures that not only ensure financial stability but also promote a corporate culture of accountability and environmental stewardship. This study is groundbreaking in its exploration of the relationship between corporate governance, financial performance, and CSR in the context of Philadelphia's financial services.
FACTORS AFFECTING EARNING MANAGEMENT IN MANUFACTURING COMPANIES ON THE INDONESIAN STOCK EXCHANGE Rakhmawati, Anita; Siahaan, Magda; Siahaan, Bonar Paul
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 4 (2024): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i4.1291

Abstract

The aim of this study is to gather empirical data on how factors like growth, company size, return on assets, debt ratio, size of audit firm, presence of an independent board of commissioners, and the size of the board of directors impact earnings management in the Indonesian stock market.   The research focused on manufacturing companies listed on the Indonesia Stock Exchange between 2017 and 2019. By using a purposive sampling technique and identifying 73 qualifying companies, the study conducted data analysis through multiple regression. The findings indicate that return on assets plays a significant role in influencing earnings management. Conversely, factors such as company growth, size, debt ratio, audit firm size, presence of an independent board of commissioners, and board size do not have a discernible impact on earnings management practices within the companies.
THE INFLUENCE OF ORGANIZATIONAL CULTURE, COMPETENCE AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE AT THE DIRECTORATE OF HIGH SCHOOLS IN THE MINISTRY OF EDUCATION, CULTURE, RESEARCH AND TECHNOLOGY OF THE REPUBLIC OF INDONESIA Pangarso, Dian; Maswanto, Maswanto; Haryoto, Cece
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 4 (2024): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i4.1296

Abstract

This research aimed to detect the relationship between organizational culture, competence and motivation on employee performance at The Directorate Senior High Schools, Directorate General of Pre-School Dikdasmen, Ministry of Education Culture Research and Technology Republic of Indonesia. This study applies an associative method with a quantitative approach. Data was obtained by observing, interviewing and distributing questionnaires to 75 employees who were sample saturated since the population was less than 100. The analysis methods used is multiple linear regression to test the effect of independent variables (organizational culture, competence, and motivation) on the dependent variable (performance). Findings revealed that organizational culture, competence and motivation altogether had significant influence over employee performance. Validation and reliability tests for the questionnaire indicated that the instruments are valid as well as reliable while normality, heteroscedasticity, multicollinearity demonstrate that the regression model used met basic statistical assumptions hence suitable for further testing. Thus, bettering organizational culture; improving individual competences; enhancing motivation are going to have a substantial impact on employee’s behavior at work which in turn will improve their productivity considerably.
CORPORATE GOVERNANCE'S ROLE IN SHAPING TRANSFER PRICING PRACTICES Gianchiara, Clearesta; Pradipta, Arya; Siahaan, Magda
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 4 (2024): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i4.1390

Abstract

This study aims to uncover evidence on the impact of tax, bonuses, company size, tunneling incentives, profitability, corporate governance, and sales growth on transfer pricing. This research is based on existing data and utilizes a selective sampling technique to gather data from 49 manufacturing firms listed on the Indonesia Stock Exchange between 2015 and 2020. The findings suggest that the size of a company and its corporate governance practices play a role in influencing transfer pricing. On the other hand, factors like taxes, bonuses, profit margins, and sales growth do not seem to impact transfer pricing decisions. The size of a company may impact management’s choices regarding transfer pricing activities with affiliated entities.  
THE EFFECT OF COMPENSATION, WORK DISCIPLINE AND JOB SATISFACTION ON EMPLOYEE PERFORMANCE AT THE MAPPI REGENCY REGIONAL SECRETARIAT OFFICE Kuruway, Maria; Kambu, Arius Andreas; Ikhwan H. S.
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 4 (2024): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i4.1416

Abstract

The focus of this study is on the practical issue of employee performance not meeting expectations in the Mappi Regency Secretary's office, with an average achievement rate of 83% over the past three years. Factors such as compensation, work discipline, and job satisfaction have been identified as influences on performance. The main aim of the research is to examine and assess the factors that have a significant impact on performance. The method employed in this study is causality, which seeks to understand the relationships between variables based on established theories. Participants were chosen using accidental sampling, with a total of 60 individuals included in the study. The Likert scale was utilised for measuring variables in this research. Data analysis was conducted using multiple regression statistics through SPSS software. The findings revealed that compensation, work discipline, and job satisfaction collectively had a positive and noteworthy impact on the performance of employees in the Mappi Regional Secretariat. These results support and enhance the conclusions of prior studies and align with existing theories.
ANALYSIS OF THE PERFORMANCE OF THE NATIONAL AMIL ZAKAT INSTITUTION BAITUL MAAL HIDAYATULLAH USING THE BALANCED SCORECARD METHOD Winarno, Tri; Muhtadi, Imam; Sudarman, Daman
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 4 (2024): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i4.1420

Abstract

The management of zakat in Indonesia has experienced significant growth, particularly in terms of reporting that aligns with both sharia and government regulations. The National Amil Zakat Institution Baitul Maal Hidayatullah (BMH) plays an important role in the distribution of zakat funds, contributing to social welfare. However, the challenge in measuring the performance of non-profit organizations often centers on financial aspects, making a more comprehensive approach necessary. This study aims to analyze the performance of BMH in managing Zakat, Infaq, and Sadaqah (ZIS) funds using the Balanced Scorecard method, which enables evaluation from multiple perspectives, including financial, operational, and service. The research methodology used is a qualitative approach, collecting primary data through interviews with BMH management leaders and direct observation of zakat management practices. Secondary data were also obtained from BMH’s internal documents and reports. The analysis was conducted using the Balanced Scorecard framework to assess the institution's overall performance. The results show that BMH has demonstrated good performance in managing ZIS, with positive scores in various evaluated perspectives. However, some areas need improvement, such as strengthening social legitimacy and improving program management. This study recommends strategic steps to enhance the effectiveness and efficiency of zakat management, and to reinforce BMH’s position as a trusted amil institution in society.
EXPLORING THE ROLE OF BRAND AMBASSADORS IN SHAPING BRAND EQUITY: INSIGHTS FROM THE BEAUTY SECTOR Hasbiah, Sitti
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 4 (2024): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i4.1518

Abstract

This study aims to examine the relationship between brand ambassadors and brand equity in the beauty industry, focusing on Somethinc, an Indonesian skincare brand. Using a quantitative research approach, data were collected through surveys distributed to 45 respondents who are followers of Somethinc's Instagram account. The analysis employed path analysis and various statistical tests, including normality, multicollinearity, and heteroscedasticity tests, to ensure the robustness of the results. The findings revealed a significant positive relationship between brand ambassadors and brand equity, with the model explaining 48% of the variance in brand equity. Specifically, the presence of a brand ambassador significantly influenced consumer perceptions, contributing to increased brand loyalty, brand awareness, perceived quality, and brand associations. This study highlights the importance of strategic celebrity endorsements in enhancing brand equity, particularly in the competitive beauty sector. The results contribute to a deeper understanding of how brand ambassadors can be leveraged to strengthen brand positioning and consumer trust.
THE IMPACT OF BRAND CREDIBILITY ON BRAND EQUITY IN THE BEAUTY INDUSTRY Hasdiansa, Ilma Wulansari
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 4 (2024): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i4.1519

Abstract

This research investigates the impact of brand credibility on brand equity in the beauty industry, particularly focusing on skincare products. The objective is to explore how the perceived trustworthiness and expertise of a brand influence its overall brand equity, which includes customer loyalty, brand awareness, perceived quality, and brand associations. Using a quantitative approach, data were collected through surveys distributed to 45 consumers who are regular users of beauty products. Statistical analysis, including regression analysis, was used to examine the relationship between brand credibility (comprising trustworthiness and expertise) and brand equity. The results show that brand credibility has a significant positive effect on brand equity, with trustworthiness emerging as the stronger predictor of brand equity compared to expertise. These findings suggest that brands in the beauty industry can enhance their market position by improving their credibility, particularly in terms of trustworthiness. The research concludes that building a trustworthy brand image is essential for strengthening brand equity and sustaining consumer loyalty in a competitive market.

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