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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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The Socio-Economic Impact of the Dui’ Pappenre’ Tradition (Gift Money) on the Household Economic Resilience of the Bugis Community Riswan, Riswan; Arifin, Asriadi; Irwandi, Irwandi
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.v4i4.2255

Abstract

Dui’ Pappenre’ in Bugis marriage holds a negative stigma among the community, but from an Islamic economic perspective, Dui’ Pappenre’ becomes an instrument that can stimulate a man’s economic and mental circulation. This study aims to analyze the socio-economic impact of the Dui’ Pappenre’ tradition while examining its influence on the economic resilience of Bugis Muslim households. This study applies a qualitative descriptive design through an ethnographic approach and an interpretive paradigm to dissect the reality of the research object naturally. Through an ethnographic approach, this study seeks to explore a comprehensive explanation of the socio-cultural phenomenon of Bugis marriage based on the perspectives and direct experiences of the research subjects. Data were collected through observation techniques and in-depth interviews, which were strengthened by the results of previous studies as secondary data. Furthermore, the data were analyzed using the Miles and Huberman model which includes the stages of data condensation, data presentation, and drawing conclusions. The results show that the high levels of dowry and Dui’ Pappenre’ are sometimes seen as obstacles to marriage. However, substantively, it is a cultural symbolization that reflects the sacredness of marriage for the Bugis community. In Islamic economics, this phenomenon is viewed as an effort to fulfill the common good (maslahah) and distribute economic prosperity collectively. This research projects that if managed with principles of justice and appropriate financial protection, Dui’ Pappenre’ can transform into a pillar of resilience for the economic stability of Muslim households in the future.
From Traditional Contract to Digital Practice: Examining Istishna Contracts Applications in MSMEs Furniture Online Transactions Safitri, Dwi; Wartoyo, Wartoyo; Djuwita, Diana
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.v5i1.2256

Abstract

This study examines the implementation of the Istishna contract within a pre-order (PO) business model and evaluates its compliance with Sharia accounting standards, specifically PSAK 403 and PSAK 404, at UMKM Duta Rotan. Employing a qualitative descriptive approach, the research captures the actual business practices through semi-structured interviews, direct observation, and analysis of transactional and supporting documents. The findings reveal that the enterprise’s pre-order system substantively reflects the core characteristics of the Istishna contract, particularly in the customization of goods prior to production based on agreed specifications. However, significant gaps persist in the financial reporting framework. Accounting practices remain rudimentary, limited to basic order recording without the preparation of comprehensive financial statements. Revenue recognition is conducted on a cash basis, which diverges from the accrual-based approach prescribed under Sharia accounting standards. Additionally, the absence of systematic recording for production costs and inventory results in incomplete and potentially misleading financial information. This study highlights a critical disconnect between operational adherence to Islamic contractual principles and the formal accounting practices required for Sharia compliance. It underscores the urgent need for capacity building in Sharia-based financial reporting, particularly among micro, small, and medium enterprises (MSMEs). Strengthening accounting practices is essential not only to ensure regulatory compliance but also to enhance transparency, accountability, and long-term sustainability in line with Islamic economic principles.
Islamic Finance Integration in the Halal Wagyu Global Value Chain: Sharia-Compliant Instruments, Governance, and Policy Implications Gandhi, Prima; Triyanto, Triyanto
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.v5i1.2271

Abstract

The global halal food market has evolved from a niche religious segment into a mainstream component of international agrifood trade, driven by demographic growth, rising middle-class incomes, and greater awareness of halal standards. Within this context, Japan occupies a distinctive position as a non-Muslim, high-income country with an advanced agrifood sector and strong branding around safety, quality, and traceability. Wagyu beef has become a flagship export, and the emergence of halal-certified wagyu has opened a high-value but still niche channel linking Japanese producers to Muslim markets in Southeast Asia and the Middle East, while facing governance and financing challenges such as fragmented certification, midstream bottlenecks, and limited Islamic finance integration. This article examines how halal-certified Japanese wagyu participates in global halal agrifood trade and how Islamic finance can support its development. Using qualitative document analysis of academic, policy, industry, and media sources, it maps the halal wagyu global value chain from upstream breeding and fattening in Japan to midstream slaughtering and processing, and downstream logistics, export, and retail in Muslim-majority markets. The findings show that halal governance relies on layered assurance across slaughter, processing, packaging, logistics, and food service, anchored in Japan’s beef traceability system and private halal certification and logistics standards. The study demonstrates that halal wagyu occupies a high-margin niche driven by affluent Muslim consumers but constrained by limited certified processing capacity, high compliance and logistics costs, and fragmented recognition of certifiers and regulations.

Page 17 of 17 | Total Record : 163

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