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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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ANALYSIS OF CONTROL FOR PRIMARY RAW MATERIAL INVENTORY USING EOQ, POQ, & LFL METHODS Iskandar, Iskandar; Ananda, Octaria Marsha
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.v3i2.1083

Abstract

Inventory is the goods that a company plans to own, acquired through purchase or production, with the aim of being marketed to consumers. Companies must be able to overcome challenges in controlling goods to achieve the desired target by minimizing the costs incurred and maximizing the profits obtained by the company. There are three methods that can be used to manage raw material inventory, namely EOQ, POQ, and LFL. This research aims to analyze, using the EOQ, POQ, and Lot For Lot methods, the possibility of supply chain resilience for a company operating in the short-lived perishable food industry. The results show that inventory cost savings for raw materials using the POQ method can achieve the largest savings of up to 6.78% compared to the company's current method. Savings in ordering costs with the EOQ method result in the highest savings, namely 88.68% compared to the company's current method. As for savings in storage costs, the method that was applied showed that the Lot For Lot (LFL) method is 0.6% more cost-effective compared to the company's current method, as well as the POQ and EOQ methods. The POQ method is identified as the one that minimizes raw material inventory costs, amounting to Rp 375,005,043.
THE EFFECT OF GOOD CORPORATE GOVERNANCE IMPLEMENTATION ON FINANCIAL PERFORMANCE Tamara, Tasya Tia; Haninun, Haninun; Aminah, Aminah
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.v3i2.1084

Abstract

This research is based on the drive to understand the impact of good corporate governance (GCG) on earnings outcomes, providing a key foundation for further exploration in the context of financial organizations. The main focus of this research is on corporate governance principles, the role of audit committees, board autonomy, as well as aspects of financial performance such as capitalization and financial ratios. With a research timeframe involving data from 2017 to 2021, this study details an in-depth analysis of 39 banks and other financial organizations that have shares in the Indonesian market. The main findings of the study show a favorable and statistically significant correlation between the percentage of ownership held by institutional investors and the financial performance of the company. Involving aspects such as capitalization and financial ratios, the study reveals a meaningful link between solid corporate governance and positive earnings results. However, there were interesting findings regarding return on equity (ROE), a key indicator of financial success. The research showed that ROE was not affected by the independent committee variable, highlighting the complexity of the relationship between GCG elements and certain financial indicators. In contrast, the audit committee variable was shown to have a positive and statistically significant impact on financial performance, suggesting a strong role in mitigating risk and increasing transparency in corporate management.
DETERMINANTS OF FINANCIAL PERFORMANCE IN COAL MINING INDUSTRY COMPANIES LISTED ON THE BEI IN 2021-2022 Prayogo, Danu; Amna, Luke Suciyati; Nilwan, Afrizal
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.v3i2.1085

Abstract

The reason for this research is to test the effects of financial ratios such as Current Ratio, Debt to Equity Ratio, SIZE, and Return on Equity on the financial work of companies listed on the IDX in 2021-2022. Current Ratio, Debt to Equity Ratio, Return on Equity and SIZE as independent variables are used in this study, with ROA as the dependent variable. The population in this study is coal companies listed on the IDX in 2021-2022 using participants as many as 60 companies. The technique used in this study is known as purposive sampling (the process of determining the sample based on certain conditions). The type of information utilized in his research is secondary information obtained on the Indonesia Stock Exchange (IDX) for 2021-2022. The results of this study show that the Current Ratio has a positive insignificant impact on financial performance, the Debt to Equity Ratio variable has a negative insignificant impact on financial performance, the Return On Equity variable has a significant positive impact on financial performance and the SIZE variable has a positive insignificant impact on financial performance.
CRITICAL ANALYSIS OF STOCK FROM AN OPTIMAL PORTFOLIO PERSPECTIVE: (Case Study of Sharia Banking Companies Listed on the IDX) Ibbar, Andi; Anwar, Anwar
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 3 (2024): APRIL
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i3.1121

Abstract

This study aims to conduct a comprehensive evaluation of the shares of Islamic banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2022, focusing on the optimal portfolio perspective. The method used in this research is a descriptive quantitative approach. The population studied was all Islamic banking companies listed on the IDX during the period mentioned. The sample was selected using purposive sampling technique, with certain criteria to select Islamic banking companies listed on the IDX during the period 2020 to 2022. As a result, three stocks were selected as samples of this study. This study uses a single index model to analyze the data. The results of the analysis showed that of the three stocks sampled, none met the criteria to be included in the optimal portfolio. These stocks are considered not meeting the standards set because the expected return value is smaller than the systematic risk value. Nonetheless, these findings provide valuable insights into the performance of stocks of Islamic banking companies on the IDX during the study period. In addition, it also highlights the importance of conducting periodic portfolio evaluations to identify potential changes in stock performance and optimize the allocation of financial resources. This study makes an important contribution to the understanding of optimal investment strategies in the context of Islamic banking companies in the Indonesian capital market.
UNVEILING THE MOTIVATIONAL FORCES OF IHSANI SPIRITUALITY: (Implications for Tabligh Assembly of Muhammadiyah in the East Java Region) Warizin, Hairul; Budiyanto, Budiyanto; Suwitho, Suwitho
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 3 (2024): APRIL
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i3.1133

Abstract

The research investigates the significance of Ihsani spirituality in enhancing the human resources within the Tabligh Assembly of Muhammadiyah in the East Java region. Its primary objective is to comprehend how Ihsani spirituality serves as a driving force for the tabligh assembly and mubaligh in their efforts to improve human resources. This study aims to contribute to both theoretical understanding and practical application by evaluating the motivational impact of Ihsani spirituality on administrators and instructors within the Tabligh Assembly of Muhammadiyah. Additionally, it seeks to establish Ihsani spirituality as a proposition within the framework of Islamic motivation theory. To achieve these objectives, a qualitative approach is employed, focusing on examining the role of Ihsani spirituality as a motivator for mubaligh within Muhammadiyah in East Java. The research adopts a social constructivism philosophy and utilizes inductive methods such as interviews, observations, and text analysis. Key informants are selected based on their expertise and authority within the Tabligh Assembly. The study highlights the potency of Ihsani spirituality as a motivator for Muhammadiyah mubaligh, emphasizing its focus on the afterlife, Taqwa (piety) towards Allah, goodwill, and sincere acts of charity. The findings of the study ultimately conclude that Ihsani spirituality plays a crucial role in motivating Muhammadiyah mubaligh. By integrating Ihsani values into their daily lives, mubaligh can enhance their capabilities and develop strong principles, thereby contributing to the advancement of Islamic teachings and societal welfare.
THE INFLUENCE OF PRICE AND SERVICE QUALITY ON COBACO COFFE CUSTOMER SATISFACTION Komariyah, Fitri
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 3 (2024): APRIL
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i3.1141

Abstract

Indonesia, known for its vast coffee production, has seen a steady rise in coffee enthusiasts within its borders. From 2016 to 2021, the demand for coffee has surged alongside the country's growing population. Among the bustling coffee scene in Jakarta, Cobaco Coffee stands as a prominent coffee shop. With over two decades of establishment, Cobaco Coffee faces competition, particularly in the ready-to-drink sector. The key to their success lies in providing the right balance of price and quality service that caters to the needs of their customers, ensuring a seamless business operation. To gather insights, this study employed primary data collection through questionnaires. Surprisingly, the findings revealed that neither price nor service quality had any significant impact on customer satisfaction. This suggests that other factors may play a more crucial role in determining customer contentment. In order to stay ahead of the competition and continue to thrive in the ever-growing coffee market in Indonesia, Cobaco Coffee may need to adapt their strategies and offerings to better meet the evolving needs and preferences of their customers. This could involve expanding their menu, enhancing their customer experience, or implementing new marketing tactics to attract and retain customers.
FACTORS AFFECTING THE GROWTH OF MUDHARABAH DEPOSITS IN ISLAMIC BANKS IN INDONESIA Purnamasari, Sasmita; Purwohedi, Unggul; Utaminingtyas, Tri Hesti
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 3 (2024): APRIL
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i3.1148

Abstract

This study examines the factors influencing the growth of mudharabah deposits in Islamic banks in Indonesia during the period of 2012-2020. The data used in this research is secondary data in the form of financial reports from registered and active Islamic Commercial Banks (BUS) under the supervision of the Financial Services Authority (OJK). The variables tested include both dependent and independent variables. Mudharabah deposits (DPS) are used as the dependent variable, while the interest rate (ITS), inflation rate (IFL), and Finance to Deposit Ratio (FDR) are the independent variables. Data processing in this study is conducted using Microsoft Excel, Eviews 9 program, and multiple linear regression analysis method for hypothesis testing. The findings of this research indicate that the inflation rate (IFL) has a significant impact on the growth of mudharabah deposits, while the interest rate (ITS) and Finance to Deposit Ratio (FDR) do not have a significant impact on the growth of mudharabah deposits.
THE INFLUENCE OF SUSTAINABILITY REPORT DISCLOSURE, GREEN ACCOUNTING, AND COMPANY SIZE ON THE QUALITY OF FINANCIAL REPORTS Nurfaidah, Nurfaidah; Gazali, Agus Umar; Rusdiah, Rusdiah; Bunyamin, Bunyamin; Hadidu, Andi; Bahri, Syamsul
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 3 (2024): APRIL
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i3.1249

Abstract

This study aims to evaluate the influence of Sustainability Report Disclosure, Green Accounting, and Company Size on the Quality of Financial Reports. The research involves a sample comprising non-primary and primary consumer companies in the energy, basic materials, raw materials, and non-cyclical consumer sectors during the period 2020-2022. The data under analysis is sourced from secondary data acquired through the official website www.idx.co.id or company websites, using purposive sampling as the sampling method. Research testing is conducted through multiple regression analysis. In this investigation, Sustainability Reports adhere to the guidelines of the Global Reporting Initiative (GRI) 2016, covering economic, social, and environmental performance. The aim of presenting sustainability reports is to instill public trust and confidence among various stakeholders, indicating that the company prioritizes not only profit but also environmental concerns. Companies issuing Sustainability Reports are believed to create a positive impression on consumers, serving as evidence of corporate responsibility to shareholders and compliance with relevant regulations. Green Accounting is integrated into the Sustainability Report, while Company Size is measured by the total assets of the company. The study findings reveal that Sustainability Reports and Green Accounting positively impact the Quality of Financial Reports, whereas Company Size exerts a negative influence on the Quality of Financial Reports.
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.

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