CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE
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
155 Documents
<![CDATA[ANALYSIS OF LOCAL TAXES AND REGIONAL LEVIES CONTRIBUTIONS TO REGIONAL ORIGINAL REVENUE IN KEBUMEN REGENCY ]]>
<![CDATA[Firdawati, Alya]]>;
<![CDATA[Astutik, Erni Puji]]>
<![CDATA[ CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER ]]>
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DOI: 10.55047/cashflow.v2i1.468
<![CDATA[Local taxes and regional levies are a source of income for regional revenue (PAD). This study describes the contribution of local taxes and blood levies to regional revenue. This study aims to determine the growth of Local taxes and Regional Levies, determine the contribution of Local tax revenues and the contribution of Regional Levy revenues in Kebumen Regency in 2018-2020. The method used in this research is descriptive research with secondary data types obtained from published data, library materials, literature and previous research. This study uses growth and contribution analysis. The findings reveal that Regional Original Revenue is very dependent on Tax and Levies revenues. In 2018-2020, local tax growth averaged 4,64%. For the average tax contribution of 26,30%, while the average contribution of regional levies is 8,67%.]]>
<![CDATA[RATIO ANALYSIS TO ASSESS FINANCIAL PERFORMANCE IN THE PURWOREJO DISTRICT BUDGET REALIZATION REPORT FOR 2017-2020 ]]>
<![CDATA[Lestyaningrum, Lilis]]>;
<![CDATA[Khabibah, Nibras Anny]]>
<![CDATA[ CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER ]]>
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DOI: 10.55047/cashflow.v2i1.469
<![CDATA[This study aims to determine the financial performance of Purworejo district in 2017-2020 by using the ratio of the degree of fiscal decentralization, the ratio of regional financial independence, the ratio of regional dependence, the ratio of effectiveness, and the ratio of efficiency. This is a qualitative research using secondary data taken from the official website of Purworejo district, namely https://purworejokab.go.id. The findings highlight that the financial performance of Purworejo Regency is still lacking when seen from the ratio of the degree of fiscal decentralization, the ratio of regional financial independence is still very low, the Regional Dependency Ratio is still very high. However, the Effectiveness Ratio has been very effective, and the Efficiency Ratio has also been efficient.]]>
<![CDATA[ANALYSIS OF THE FACTORS CAUSING PROBLEMATIC FINANCING AT BANK SYARIAH INDONESIA MAGELANG SINGOSARI SUB-BRANCH OFFICE ]]>
<![CDATA[Prasetya, Ahmad Arif]]>;
<![CDATA[Rani, Utpala]]>;
<![CDATA[Khotijah, Siti Afidatul]]>
<![CDATA[ CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER ]]>
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DOI: 10.55047/cashflow.v2i1.471
<![CDATA[Indonesian Islamic banks are banks in Indonesia engaged in Islamic banking in financial institutions that meet the public's needs for financing transactions. Bank Syariah Indonesia Magelang Singosari Sub-Branch Office is having problems with financing. Factors that cause problematic financing come from internal factors and external factors. This research aims to find out what factors cause problematic funding at Indonesian Sharia banks, the Magelang Singosari Sub-Branch Office and to find out how to deal with ineffective financing at the Indonesian Sharia Bank, the Magelang Singosari Sub-Branch Office. This research method uses qualitative data types. The data in this study were collected and organized, and sorted in a certain pattern so that the data is determined and sorted according to the research discussion. The causes of unfavorable financial conditions are internal factors and external factors at Bank Syariah Indonesia Sub-Branch Office Magelang Singosari, internal factors the bank does not delve into in the analysis of prospective customers, external factors in particular 1) the possibility that the customer wants to pay before maturity but cannot pay it off due to a disaster the customer does not have the income to pay for the financing that is due 2) the intentional factor of the customer intentionally delaying payment of funds that are due.]]>
<![CDATA[EFFECT OF PUBLIC SECTOR ACCOUNTING IMPLEMENTATION IN FRAUD PREVENTION ]]>
<![CDATA[Arifah, Fitrian Puji]]>;
<![CDATA[Setyawan, Supanji]]>
<![CDATA[ CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER ]]>
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DOI: 10.55047/cashflow.v2i1.477
<![CDATA[This study expects to find and portray the attributes of extortion that happen in the public area in the computerized time and foster models of use of Public Area Bookkeeping to forestall misrepresentation that happens in the public area in the advanced age. The exploration was a writing survey study obtained from articles as per the examination point for additional investigation. The outcomes showed that the attributes of extortion in the public area that happened in the advanced time incorporate the utilization of confusions with respect to the job of computerized innovation in the execution of public bookkeeping errands, the usage of advanced innovation to streamline open doors for misrepresentation, taking advantage of issues in human blunder and absence of information in the utilization of computerized innovation, utilizing advanced innovation items, to do misrepresentation. Utilization of Public Area Bookkeeping can forestall misrepresentation in the public area in the advanced period whenever executed by thinking about a few factors that impact extortion, like execution responsibility, and joined by the use of misrepresentation counteraction techniques which incorporate specialized methodologies, two worldview approaches, and preventive systems.]]>
<![CDATA[FINANCIAL REPORT ANALYSIS OF THE JENEPONTO REGENCY REGIONAL GOVERNMENT FOR 2021 ]]>
<![CDATA[Baroto, Wisnu Sri]]>
<![CDATA[ CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER ]]>
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DOI: 10.55047/cashflow.v2i1.496
<![CDATA[Financial reports are organized reports that detail a reporting entity's financial situation and transactions. The purpose of financial reports is to provide users with valuable information about the financial condition, budget execution, cash flows, and financial performance of a reporting business in order for them to make and evaluate resource allocation decisions. Consequently, local government financial reports (LKPD) are financial reports prepared by a local government (PPKD by merging financial reports issued by each SKPD), which is a form of local government accountability to the public about the management of state finances. Specifically, the objective of local government financial reports is to provide valuable information for decision making and to establish the reporting entity's accountability for the entrusted resources. Regional Government Financial Reports are analyzed for Regional Government Financial Reports (LKPD). This analysis can be used to help users of financial statements in terms of how to understand financial reports, interpret numbers in financial reports, evaluate financial reports and use financial information for decision making. With the analysis of these financial statements, users of financial reports will obtain information regarding regional financial accountability, regional wealth, and local government financial performance. This study uses descriptive research methods with a qualitative approach and literature analysis or literature study as a data collection technique. This financial report analysis focuses on financial reports that utilize an analytical technique to identify and understand existing issues and opportunities so that they will be very useful in making a decision.]]>
<![CDATA[ANALYSIS OF REGIONAL REVENUE AND EXPENDITURE BUDGET OF MAGELANG REGENCY ]]>
<![CDATA[Utami, Triane Vera]]>;
<![CDATA[Astutik, Erni Puji]]>
<![CDATA[ CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER ]]>
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DOI: 10.55047/cashflow.v2i1.499
<![CDATA[This research aims to describe the targets and realization of the Regional Revenue & Expenditure Budget in the Magelang Regency Government. Research using a qualitative narrative approach was chosen in this essay to state the targets and realization of the Magelang Regency Government's Regional Revenue & Expenditure Budget. The results of the research on targets & realization of the Regional Revenue & Expenditure Budget (APBD) of Magelang Regency for the period 2016 to 2018 show that Magelang Regency's regional income has not been relatively good & effective in realizing its income. The level of realization of spending in the Magelang Regency Government has started relatively well in realizing it.]]>
<![CDATA[MEASURING THE ECONOMIC LEVEL OF TRADITIONAL ISLAMIC BOARDING SCHOOLS IN MAGELANG ]]>
<![CDATA[Kartika]]>;
<![CDATA[Shanaya]]>;
<![CDATA[Ikhwan, Septi]]>;
<![CDATA[Ikhwan, Farra]]>;
<![CDATA[Imel]]>
<![CDATA[ CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 2 (2023): JANUARY ]]>
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DOI: 10.55047/cashflow.v2i2.504
<![CDATA[Traditional Islamic boarding schools are the oldest educational institutions in Indonesia, where students learn many important materials regarding Islamic studies such as: Tauhid, Fiqh, and Tasawwuf. Islamic boarding schools must be able to organize and manage their institutions properly as an effort to maintain Islamic boarding schools and the daily needs of the students. The economy of traditional Islamic boarding schools is certainly different from modern Islamic boarding schools which receive regular income. This research aims to find out the economic and educational systems contained in traditional Islamic boarding schools, to find out the various activities carried out in traditional Islamic boarding schools and what things are needed by students of traditional Islamic boarding schools. This study uses a descriptive statistical approach with a survey method. The number of samples used was 10 from the board of the Islamic boarding school. The results of this study indicate that the mean and median values are the same, meaning that these values are still stagnant and have not changed. With the economic limitations that exist in the Islamic boarding school, it is necessary to develop and empower the economy for the students there.]]>
<![CDATA[THE EFFECT OF USE OF E-COMMERCE AND THE EXISTENCE OF E-WALLET FACILITIES ON CONSUMPTIVE BEHAVIOR IN THE MILENIAL GENERATION IN JAKARTA ]]>
<![CDATA[Almukhlisah, Ghia Syifa]]>;
<![CDATA[Wiralaga, Harya Kuncara]]>;
<![CDATA[Iranto, Dicky]]>
<![CDATA[ CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 2 (2023): JANUARY ]]>
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DOI: 10.55047/cashflow.v2i2.505
<![CDATA[This study aims to determine the effect of using e-commerce and using e-wallets on the consumptive behavior of the millennial generation in Jakarta. The method used in this research is a quantitative method. The reachable population in this study is the millennial generation in Jakarta as many as 100 people. Sampling technique with Purposive Sampling, with data collection using a questionnaire. The data analysis technique used in this research is using the primary data of the regression model. The results of this study indicate that: 1) Use of E-Commerce has a positive and significant effect of 6,032 on Consumptive Behavior, 2) Use of E-Wallet has a positive and significant effect of 7,962 on Consumptive Behavior, 3) Use of E-Commerce and Use of E-Wallet simultaneously have a positive and significant effect of 70,6% and the rest are influenced by other factors.]]>
<![CDATA[FINANCIAL MANAGEMENT ANALYSIS IN NON-PROFIT ORGANIZATIONS OF MUHAMMADIYAH MERTOYUDAN ORPHANAGE IN MAGELANG REGENCY ]]>
<![CDATA[Novianingsih, Budi]]>;
<![CDATA[Bharata, Risma Wira]]>
<![CDATA[ CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 2 (2023): JANUARY ]]>
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DOI: 10.55047/cashflow.v2i2.507
<![CDATA[This study aims to determine the process of obtaining funds, management of funds management, implementation of bookkeeping and obstacles encountered related to the implementation that occurred at the Muhammadiyah Mertoyudan Orphanage in Magelang Regency. Methods of data analysis used was qualitative methods. In this study, data were obtained through primary data, namely data sources obtained directly from the original source (not through intermediary media). The data in this study were carried out using the observation method at the Muhammadiyah Mertoyudan Orphanage in Magelang district. From the results of this study, it can be concluded that financial management at the Muhammadiyah Mertoyudan Orphanage in Magelang district is carried out with the staff managing the Budget Execution Document allocating funds that have been provided for the needs of the orphanage for 1 year. In carrying out the financial accounting of the institution, the Muhammadiyah Mertoyudan Orphanage in Magelang uses PSAK 45 concerning non-profit foundations.]]>
<![CDATA[CUSTOMER PERCEPTIONS OF BANK SYARIAH INDONESIA MAGELANG SUDIRMAN SUB-BRANCH OFFICE FOR TELLER TRANSACTION SERVICES USING DIGITAL SYSTEMS ]]>
<![CDATA[Setiawan, Dicky]]>;
<![CDATA[Bharata, Risma Wira]]>;
<![CDATA[Setyawan, Supanji]]>
<![CDATA[ CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER ]]>
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DOI: 10.55047/cashflow.v2i1.484
<![CDATA[The aim of this study is to uncover the phenomenon underlying the slow growth and development of Bank Syariah Indonesia (BSI) customers in Magelang Sudirman Sub-branch Office. As such, the facts obtained will be more meaningful and can be used as a basis in developing Indonesian Islamic banking operations. The data analysis technique used is descriptive qualitative-interpretive conducted by controlled interviews through questionnaires. The population in this study were Magelang Sudirman Sub-branch Office customers in the Magelang area, Meanwhile, the sample in this research were Magelang Sudirman Sub-branch Office customers who deposit funds and/or borrow funds from Bank Syariah Indonesia Magelang Sudirman Sub-branch Office. Based on the results of research conducted, most of the informants stated that functionally digital teller services are very effective and make it easier for customers to carry out all types of banking transactions, because they are easy and fast to access.]]>
