cover
Contact Name
Veri Hardinansyah Dja'far
Contact Email
admin@transpublika.co.id
Phone
+6281234560500
Journal Mail Official
admin@transpublika.co.id
Editorial Address
Bumi Royal Park Blok A-14 Bumiayu, Kedungkandang, Malang
Location
Kota malang,
Jawa timur
INDONESIA
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,
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.
Articles 152 Documents
FAIR WEALTH DISTRIBUTION THROUGH INSTRUMENTS IN ISLAMIC ECONOMICS Rezeki, Sri Gusti; Ferdiansyah, Veri; Adisa, Yunda; Ginting, Dea Cindi Amelia; 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.v2i3.657

Abstract

Distribution plays a crucial role in ensuring fair allocation of resources and commodities to individuals in a community, with the objective of achieving maslahat (benefit). In Islamic economics, distribution has a broader significance compared to other economic systems, encompassing the fair distribution of resources, goods, and services through market mechanisms, enabling individuals to experience the benefits of produced commodities. This research aims to examine the importance of fair wealth distribution in Islam using principles such as waqaf, qard al-Hasan, musharakah, mudharabah, zakat, and infaq. Employing a qualitative methodology, data was collected from papers, research journals, books, and written sources, which were reviewed, interpreted, and analyzed through content analysis. The findings indicate that distribution instruments in Islamic economics serve as effective means to achieve fair and equitable distribution within society. By implementing waqaf, qard al-Hasan, musharakah, mudharabah, zakat, and infaq, communities can attain social justice and reduce economic disparities. However, public awareness, adequate infrastructure, and a supportive regulatory framework are crucial factors for the successful implementation of these distribution instruments. Through appropriate efforts, these instruments can become powerful tools in fostering a more inclusive, sustainable, and just economy.
THE INFLUENCE OF EDUCATION AND TRAINING PROGRAMS ON EMPLOYEES CAREER PATH AT PT. PELINDO (PERSERO) REGIONAL 4 MAKASSAR Hayati, A. Zahratul; Ruma, Zainal; Natsir, Uhud Darmawan; Kurniawan, Agung Widhi; Dipoatmodjo, Tenri Sayu Puspitaningsih
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.v2i3.658

Abstract

Education and training programs play a crucial role in enhancing employee performance and contributing to organizational success. These programs facilitate the acquisition of new knowledge, industry best practices, and the development of relevant skills. The purpose of this research is to examine the influence of education and training programs on employee career paths at PT. Pelindo (Persero) Regional 4 Makassar. The study population consists of 100 permanent employees at PT. Pelindo (Persero) Regional 4 Makassar, and a cluster sampling technique was used to select a sample of 50 employees. The data was processed using SPSS 26. The research findings indicate a positive influence between the Education and Training Program variable (X) and the Employee Career Path variable (Y). This relationship is represented by the simple regression equation Y = 5.744 + 1.038, and it is supported by a significant t-statistic value of 7.719, which surpasses the t-table value of 2.011, with a significance value of 0.000 < 0.05. The R Square value of 0.554 demonstrates that the education and training program variables contributed to 55.4% of the variance in employee career paths, while the remaining 44.6% was influenced by other unexamined variables. In conclusion, the Education and Training Program has a positive and significant effect on the Employee Career Path at PT. Pelindo (Persero) Regional 4 Makassar. It is crucial for organizations to invest in comprehensive education and training initiatives to foster employee growth and advancement in their careers.
THE EFFECT OF TOTAL DEBT AND WORKING CAPITAL ON NET INCOME IN RETAIL TRADING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2019-2021 PERIOD Savitri, Ni Made Widya; Akbar, Abdi; Anwar; Musa, Muhammad Ichwan; Nurman
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.v2i3.659

Abstract

The progress and profitability of a company are intricately linked to its financial management, specifically regarding total debt and working capital. This study aims to empirically examine the impact of Total Debt and Working Capital on Net Income in retail trade sub-sector companies listed on the Indonesia Stock Exchange during the period from 2019 to 2021. Employing quantitative research methods, the study employs purposive sampling to gather data. The sample comprises 24 companies. The study considers total debt and working capital as independent variables, while net income serves as the dependent variable. Secondary data is collected from the official website of the Indonesia Stock Exchange and analyzed using multiple linear regression analysis. The findings demonstrate that working capital has a significant partial effect on net income, and both total debt and working capital exhibit a positive and significant simultaneous effect on net income in retail trading companies listed on the IDX between 2019 and 2021.
THE INFLUENCE OF ALLOWANCES ON EMPLOYEE PERFORMANCE AT AGRICULTURAL OFFICE OF LUWU DISTRICT Tajuddin, Indriani Maulida; Akbar, Abdi; Kurniawan, Agung Widhi; Ruma, Zainal; Dipoatmodjo, Tenri Sayu Puspitaningsih
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.v2i3.667

Abstract

An allowance refers to additional payments, benefits, or privileges provided to employees by their employers, usually in addition to their regular salary or wages. These allowances are intended to support or compensate employees for certain expenses, hardships, or circumstances relating to their work or personal lives. This study aims to determine the effect of allowances on employee performance at the Luwu District Agriculture Service Office. The type of data used in this study is quantitative data obtained from questionnaires distributed to 52 individuals related to the problem being examined. The data were analyzed using a simple linear regression analysis method with the help of SPSS data processing to prove the hypothesis. The results of the study show that the allowance variable has a positive and significant effect on employee performance. Specifically, the study found that the higher the benefits obtained by an employee, the higher their performance level will be.
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.