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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 163 Documents
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ZISWAF Management Strategy in Creating Community Welfare at Jogokariyan Mosque Zayl, La Abdul; Masri, La Ode; Ibrahim, Risno; Diansyah, Arif Sevfri; Kaliky, Muhammad Almin; Holle, Mohammad H.; Suryanullah, Ahmad Sholehuddin
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 4 No. 2 (2025): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v4i2.1875

Abstract

The use of mosques in Islamic history has been closely linked to supporting the interests of the community, not only in terms of worship, but also in terms of management that promotes the welfare of the community. This foundation is recognised by the management of Jogokariyan Mosque in optimising its management to move the mosque out of a cycle where its role is not fully utilised for community economic development. One of the management strategies implemented by the Jogokariyan Mosque management is innovation in organising the potential of ZISWAF as philanthropy in Islam, which is crucial for supporting the distribution of social justice. Therefore, this study aims to deeply explore the ZISWAF management strategies implemented by the management at Jogokariyan Mosque, who have dared to transform their ideas in developing the mosque's role in community life. A qualitative research method with a case study approach was used in this study, and this methodology was selected based on calculations to obtain results in the research. Based on the results of the research conducted, the findings indicate breakthroughs in the management of ZISWAF by the administrators at Jogokariyan Mosque, who have reformed strategies in design, collection, distribution, accountability, and evaluation to enhance the mosque's contribution to community life. These efforts have also impacted the fulfilment of basic needs and promoted economic sustainability to achieve community well-being.
Analysis of Womenpreneur Decision-Making in Choosing Formal and Informal Financing Sittah, Naf'ah; Fadhillah, Nur; Umam, M. Shaiful
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 4 No. 3 (2025): APRIL
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v4i3.1928

Abstract

This research aims to understand the dynamics of womenpreneur decision making in obtaining financing, especially in the gold jewelry business sector in Bungah Village, Bungah District, Gresik Regency. The background to this research is based on the fact that women entrepreneurs often face obstacles in accessing formal financing, either due to limited financial literacy, gender bias, or limited social capital. Using a qualitative approach and case study method, this research involved female business informants who had been established for at least five years and had used external financing. The research results show that financing decisions are influenced by four main factors, namely cognitive financial constraints, individual social capital, organizational factors, and contextual factors. Apart from that, Islamic values such as the prohibition of usury, the principles of justice, and the importance of blessings and economic independence also shape the way women entrepreneurs view appropriate sources of financing. This research also found that the financing obtained has a direct impact on business sustainability and operations, especially in terms of growth, stability and innovation. It is hoped that this research can become a reference for financial institutions, policy makers and academics in formulating more inclusive strategies to increase women's access to formal financing in accordance with sharia principles.
Reformulation of Criminal Policy on Sharia Economic Crimes: Integrating Maqāsid Principle into Contemporary Islamic Criminal Law Kadir, Zul Khaidir; Zulfikar, Muhammad Reza; Muhni, Afif; Mochammad, Fadhil Hayan
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 5 No. 1 (2025): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v5i1.2119

Abstract

This article examined the reformulation of criminal policy for sharia economic crimes through the perspective of maqāṣid al-sharīʿah, with particular attention to the protection of wealth (ḥifẓ al-māl) as a foundational objective of Islamic law. The study aimed to address the persistent gap between the ethical–normative commitments of Islamic finance and the predominantly positivist criminal justice frameworks applied to economic misconduct in sharia-compliant sectors. A qualitative normative legal method was employed with a critical examination of contemporary statutory regulations. The analysis focused on how criminal liability, sanctions, and procedural mechanisms are currently constructed and the extent to which they align with maqāṣid-based objectives. The findings demonstrated that existing criminal policies tend to treat sharia economic violations as generic financial offenses, thereby failing to account for their distinctive moral, social, and distributive harms. This misalignment weakens deterrence, obscures institutional responsibility, and undermines public trust in sharia economic institutions. The study proposed a maqāṣid-oriented criminal policy framework that redefines economic offenses under the Ta‘zīr paradigm, incorporates corporate criminal liability, and integrates preventive, corrective, and restorative dimensions into enforcement mechanisms. Such a framework strengthens normative coherence between Islamic legal principles and modern criminal justice systems while enhancing the integrity and sustainability of the sharia economy.
Internal Audit Guidelines For Risk-Based Maqāṣid Syariah Nurbaidah, Siti Umi; Fauzi, Ahmad
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 4 No. 3 (2025): APRIL
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v4i3.2040

Abstract

This article develops a new conceptual framework for the Risk-Based Internal Audit of Sharia Maqāṣid (IARBMS) by integrating the principles of risk-based internal audit (RBIA) and the normative objectives of maqāṣid sharia as the foundation of sustainability-oriented governance. This study uses a qualitative approach based on conceptual, comparative analysis, and literature synthesis to formulate maqāṣid risk indicators, risk assessment tables, and risk registers that are applicable to Islamic financial institutions. The results of the analysis show that the implementation of IARBMS not only improves the effectiveness of risk management and sharia compliance, but also strengthens governance, information integrity, asset security, and the socio-environmental contribution of institutions. This framework offers theoretical contributions through the elaboration of institutional maqāṣid as well as practical contributions in the form of audit guidelines that can be adopted by internal auditors, regulators, and sharia supervisory boards. The implications of the research confirm the need for standardization of maqāṣid audits in the global Islamic finance industry.
Implementation of Sharia Economic Principles in the Management of Waste Bank Savings to Empower Customers of the IAI MU Tanjungpinang Waste Bank Yana Putri, Sirly Deska; Masjunaidi, Masjunaidi; Mardhiah, Mardhiah; Imaduddin, Muhammad; Suryawati, Novi; Salasa, Rida; Anggreni, Selly
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 4 No. 3 (2025): APRIL
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v4i3.2149

Abstract

Waste management remains a critical global challenge, with innovative solutions like waste banks gaining traction as participatory approaches to address environmental and economic concerns. However, conventional waste bank models often overlook the integration of spiritual and ethical values in their operations. This research aims to analyze the implementation of Islamic economic principles in waste-based savings management at IAI Miftahul Ulum Tanjungpinang Waste Bank and its role in customer empowerment. The research uses descriptive qualitative methods with data collection techniques through interviews, observation, and documentation. The research subjects are Bank Sampah customers with 22 active customers depositing every 1 and 2 weeks. The informants in this research are the director and staff at IAI MU Tanjungpinang Waste Bank. Customer empowerment at IAI Miftahul Ulum Tanjungpinang Waste Bank is implemented through three main aspects: economic, social, and spiritual. These activities are supported by the existence of educational institutions, initial community awareness, strategic location, and potential religious values. However, the implementation of customer empowerment in these three aspects has not been optimaldue to limitations in operational time, unavailability of recycling programs, weak integration of spiritual values in activities, and minimal non-economic incentives. As a result, the impact of empowerment on improving welfare and customer awareness remains limited, requiring program strengthening and sustainable innovation.
The Impact of Rice Production on the Gross Regional Domestic Product (GRDP) of the Agricultural Sector in Indonesia in 2024 Rozak, M. Ikhsan Nur; Safitri, Yuli
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 4 No. 4 (2025): JULY
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v4i4.2227

Abstract

The agricultural sector occupies a pivotal position within the Indonesian economy, particularly in underpinning food sovereignty and galvanising regional economic advancement. From an Islamic economic standpoint, productive endeavours constitute an integral manifestation of earth stewardship (isti'mar al-ardh), as divinely ordained in QS. Hud: 61, and must be inexorably oriented toward the collective amelioration of societal welfare. This article aims to identify the bearing of rice cultivation output upon the Gross Regional Domestic Product (GRDP) of the agricultural sector across Indonesia in 2024. Employing a quantitative epistemological paradigm, this study draws upon secondary data procured from the Central Statistics Agency (BPS), encompassing cross-sectional observations spanning 38 provincial jurisdictions throughout Indonesia. The analytical instrumentation deployed is simple linear regression. Empirical findings corroborate that rice production exerts an affirmative and statistically consequential influence upon the agricultural sector's GRDP, evidenced by a probability value of 0.0000 (<0.05). The regression coefficient of 0.365528 denotes that an incremental augmentation in rice production is concomitantly accompanied by a commensurate ascendancy in agricultural GRDP. The coefficient of determination (R-squared) of 0.677635 substantiates that rice production explicates 67.76% of the observed variability in the agricultural sector's GRDP. Accordingly, rice cultivation output assumes an indispensable role in buttressing the operational performance of Indonesia's agricultural sector. This empirical corroboration affirms that the amplification of rice production not only catalyses macroeconomic proliferation but also resonates consonantly with the Islamic economic tenet of attaining comprehensive prosperity (falah) and overarching communal beneficence.
The Impact of PKH Social Assistance on Poverty Levels in Lampung Province: An Interrupted Time Series Analysis Rozak, M. Ikhsan Nur; Murwiati, Asih
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 4 No. 4 (2025): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v4i4.2217

Abstract

Poverty remains a persistent development challenge in Indonesia, particularly in regions such as Lampung Province. This study aims to analyze the impact of the Family Hope Program (PKH) on poverty levels in Lampung Province. The study uses a quasi-experimental approach through the Interrupted Time Series (ITS) method with annual time series data for the period 2001–2024. The dependent variable in this study is the poverty level, while the independent variables representing the policy intervention are the intervention dummy and the post-intervention trend. In addition, the study also includes real Gross Regional Domestic Product (GRDP) per capita and inflation as control variables. The model is estimated using the Ordinary Least Squares (OLS) method. The results show that the time trend has a negative and significant effect on the poverty level. PKH implementation has an immediate impact on reducing poverty levels in the period after the intervention. However, changes in poverty trends after policy implementation do not show a significant effect. Real GRDP per capita is proven to have a negative and significant effect on poverty levels, while inflation has no significant effect. These findings indicate that social assistance plays a role in reducing poverty, especially in the short term, while economic growth remains an important factor in sustainable poverty reduction.
The Role of Good Corporate Governance in Moderating the Financial Performance of Sharia Banks: A Case Study at Bank Muamalat Indonesia Haida, Nur; Nurkhasanah, Yeni
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 4 No. 4 (2025): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v4i4.2219

Abstract

Fluctuating financial performance of PT Bank Muamalat Indonesia, Tbk., particularly its profitability, amid varying levels of operating expenses, non-performing financing, and financing distribution constitutes the core issue of this research. This research aims to examine how operating expenses, non-performing financing, and financing distribution affect profitability, as well as to assess the extent to which good corporate governance (GCG) ratings moderate each of these relationships in influencing the financial performance of PT Bank Muamalat Indonesia, Tbk. over the 2007-2023 period. A quantitative approach with an associative design was employed. Data were gathered through document collection techniques from the company’s website, making them secondary in nature. The population consisted of Bank Muamalat’s annual reports, and a purposive sampling method was used to include all available data from 2007 to 2023. Analytical procedures involved interpolation, descriptive statistics, stationarity testing, and classical assumption tests. Subsequently, multiple linear regression was conducted using a Goodness of Fit model, followed by Moderated Regression Analysis (MRA). The findings indicate that BOPO has a significant negative effect on ROA, while gross NPF and FDR each show insignificant negative effects on ROA. Furthermore, the MRA results reveal that GCG does not moderate the partial relationships between BOPO, gross NPF, or FDR and ROA.
Educated Unemployment in the Digital Age: Between Overqualification and Skills Mismatch in the Modern Job Market Oktaviyanti, Rieke; Panorama, Maya
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 4 No. 4 (2025): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v4i4.2245

Abstract

The development of the digital economy creates new job opportunities, but also increases educated unemployment due to the mismatch between graduate competencies and the needs of the workforce. The phenomena of overqualification and skill mismatch are major obstacles to labor absorption. This study aims to analyze the factors causing educated unemployment in the digital era and the relationship between overqualification and skill mismatch. The method used is a descriptive qualitative approach through literature studies from scientific journals, employment reports, and secondary data. The results show that approximately 35% of young workers in Indonesia experience a mismatch between education and work, with 22.36% classified as overeducated. Furthermore, the level of overqualification in certain groups can reach 50%, while skill mismatch is the dominant phenomenon. The main causes include rapid digital transformation, curriculum misalignment with industry needs, and low adaptive skills. Therefore, synergy is needed between universities, industry, and the government to make education more relevant to the job market.
The Role of Graduates of Arabian Universities in the Development of Maqasid al-Shari’ah in Nigeria Dagimun, Mukhtar Umar
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 5 No. 1 (2025): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v5i1.2250

Abstract

The science of Maqasid al-Shari’ah did not emerge until in the 4th century, however its concept is rooted in the Qur’an and Sunnah of the Prophet (SAW). It is based on wisdom and achieving people’s welfare. It is very essential in solving the numerous problems of the society particularly in the modern age. This paper examines the contribution of graduates of Arabian Universities to the advancement of the science of Maqasid al-Shari’ah in Nigiera. The main objective of this paper is to show how these graduates through their different programs assist in the development of the science which was mostly unknown to many people. The major finding of this paper revealed that though majority of these scholars do not take the science as a specialization, they however help in organizing lectures and Daurah on the science at various places in the country. This particularly helped in the spread and development of Maqasid al-Shari’ah in Nigeria. In writing this paper, both qualitative and library methods were adopted. In Qualitative method, oral interview was used to gather relevant data from the relevant stakeholders. In addition to interview, relevant library materials, theoretical works, audios and videos on Maqasid al-Shari’ah were also consulted and utilized.

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