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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 152 Documents
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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.
THE INFLUENCE OF WORK DISCIPLINE AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE AT THE PUPR VIII COMPETENCY DEVELOPMENT CENTER FOR THE MAKASSAR REGION Jufri, Batari Khamila; Tawe, Amiruddin; Haeruddin, Muh. Ilham Wardhana; Kurniawan, Agung Widhi; Natsir, Uhud Darmawan
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.v3i1.874

Abstract

In the dynamic landscape of current organizations, the performance of employees is a pivotal factor in achieving goals and maintaining competitiveness. A multitude of variables can significantly influence employee performance, with work discipline and work motivation being of particular importance. The Competency Development Center of PUPR VIII, located in the Makassar region, serves as the setting for this research, where the intricate interplay of these two variables on employee performance is investigated. This research seeks to ascertain the impact of work discipline and work motivation on employee performance within the ambit of the Competency Development Center of PUPR VIII, situated in the Makassar region. The research methodology employed is quantitative, utilizing a sample of 37 employees. Data analysis techniques encompass validity and reliability assessments, classical assumption tests, multiple linear regression analysis, T-tests, and F-tests. The findings of this study affirm a significant correlation between work discipline (X1) and work motivation (X2) and employee performance (Y), substantiated by T-test and F-test analyses. Furthermore, the results demonstrate that the F-value exceeds the tabulated F-value (0.000 < 0.005). The coefficient of determination, R-square, amounts to 0.494%, underlining the influence of these variables on employee performance.
THE INFLUENCE OF WORK ETHIC AND ORGANIZATIONAL COMMITMENT ON EMPLOYEE PERFORMANCE AT PT. BTN (PERSERO) MEDAN BRANCH OFFICE Nainggolan, Mina Indryani; Siregar, Onan Marakali
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.v3i1.880

Abstract

This study aims to analyze the influence of work ethic on employee performance, ascertain the impact of organizational commitment on employee performance, and determine the combined influence of work ethic and organizational commitment on employee performance. The research is of a quantitative nature with an associative approach. The study's population consists of employees at PT. Bank Tabungan Negara (Persero) Tbk Medan Branch Office. Simple random sampling was employed to select a sample of 61 respondents. The findings reveal that the work ethic variable (X1) significantly affects employee performance, as does organizational commitment (X2). Work ethic and organizational commitment collectively influence employee performance. The determination test yielded a correlation coefficient (R) value of 0.661, indicating a relatively strong relationship between work ethic, organizational commitment, and employee performance. The adjusted R-square value, or coefficient of determination, suggests that 41.7% of employee performance variance can be explained by work ethic and organizational commitment variables, while the remaining 58.2% is influenced by other unexamined variables.
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.

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