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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 155 Documents
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PROBLEM SOLVING ANALYSIS OF PEOPLE'S BUSINESS CREDIT FINANCING BASED ON MURABAHAH AGREEMENT AT PT. BANK SYARIAH INDONESIA TBK. MAGELANG SINGOSARI SUB-BRANCH OFFICE Ridho, Andi Faisal; Iswanaji, Chaidir; Sunaningsih, Suci Nasehati
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i1.488

Abstract

This study aims to determine the resolution of murabahah contract problems related to the factors that influence the micro-financing of the People's Business Credit (KUR) carried out by the financial institution PT Bank Syariah Indonesia Tbk., Magelang Singosari Sub-Branch Office in channeling People's Business Credit (KUR) funds. The method used in this study is descriptive qualitative and data analysis used in this study uses primary and secondary data. The results of the analysis of customer funding of Bank BSI Magelang Singosari Sub-Branch Office are inseparable from the factors and risks. One of them is bad money, which causes a decrease in bank liquidity and affects the reliability of customer savings. In the case of non-performing loans, banks must analyze the factors that affect bank liquidity so as not to cause losses and provide an analysis of bad credit settlement through time relief and installment assistance, especially if the creditor is affected by a disaster, if it is not paid on purpose, it will be confiscated.
THE EFFECT OF GREEN ACCOUNTING AND ENVIRONMENTAL PERFORMANCE ON COMPANY PROFITABILITY Susanti, Ines Dwi; Hertati, Lesi; Putri, Andini Utari
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 2 (2023): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i2.552

Abstract

This study aims to analyze the effect of green accounting and environmental performance on company profitability (a survey of mining companies listed on the IDX for the 2018-2021 period). This is a quantitative research. Purposive sampling was utilized to choose 12 mining companies trading on the Indonesia Stock Exchange as the data source for this study. Secondary data sources used in this study include information from the annual reports of mining companies traded on the Indonesia Stock Exchange. Descriptive statistics, tests for normality and multicollinearity and heteroscedasticity and autocorrelation, as well as multiple linear regression analysis, followed by the F test, and t tests, were all utilized to analyze the data for this study. The study found that mining companies listed on the Indonesia Stock Exchange benefited financially from Green Accounting and Environmental Performance between 2018 and 2021.
THE PRODUCTIVE ZAKAT UTILIZATION MODEL BY THE MAGELANG CITY BAZNAS ZAKAT INSTITUTION IN INCREASING MUSTAHIQ INCOME Lestari, Yunia Tri
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 2 (2023): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i2.516

Abstract

The purpose of this study was to determine the optimization of the strategy and utilization of productive zakat by the Magelang city BAZNAS zakat institution in increasing Mustahiq income in the city of Magelang. The research methodology used is a qualitative approach, with a case study strategy. Data collection was carried out by interviewing the head of the human resources sector from Baznas of Magelang City, amil zakat, and three mustahiq recipients of productive zakat funds.  The analysis technique used is descriptive analysis. Based on the research results, it was found that productive utilization of zakat funds by BAZNAS zakat institutions in this case was channeled through seven superior programs. One of the programs in order to empower the community to improve their economy is the Capital Assistance program. This Capital Assistance Program, in which there is also a skill and skills training program, this program is a productive zakat utilization model by BAZNAS in increasing mustahiq income which according to researchers is already optimal. This is evidenced by an increase in mustahiq income, and the ability of mustahiq to become muzakki.
ANALYSIS OF THE EFFECTIVENESS AND EFFICIENCY OF THE MAGELANG CITY GOVERNMENT AREA'S FINANCIAL PERFORMANCE FOR THE 2017-2021 FISCAL YEAR Ratri, Apriliana Kurnia; Retnosari
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 2 (2023): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i2.517

Abstract

Regional government activities aim to accelerate the attainment of a prosperous population through improved services, empowerment, and participation of the population, followed by increasing regional competitiveness. The region always adheres to the concepts of democracy, equity, and justice, as well as the uniqueness of a region in the structure of a unitary state. In this regard, the regional government must also pay attention to the issue of the effectiveness and efficiency of regional financial management, which is an element of the principle of government activity. The aim of this research is to identify the effectiveness and efficiency of the regional financial activities of the Magelang City Government for the 2017–2021 fiscal year. This observation is made through a quantitative approach, and the data identification technique used is descriptive through the use of accumulated principles of effectiveness and efficiency analysis. The results of this observation show that regional financial activity for the level of effectiveness in the City Government of Magelang in the 2017–2021 fiscal year is classified as effective. Meanwhile, regional finance for the level of efficiency in the City Government of Magelang in 2017–2021 has three criteria, namely efficient, inefficient, and very efficient. In fact, 2020 is a year with good criteria, which is very efficient, and in 2021 it will return again with efficient criteria.
A MARKETING APPROACH FOR THE INTERNET CENTERED ON E-COMMERCE Adisa, Yunda; Nasution, Muhammad Irwan Padli; Sundari, Sri Suci Ayu
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 2 (2023): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i2.519

Abstract

From time to time, the dynamics of business competition in the development of the world of information technology which is increasingly advanced and fast has affected a large part of society, from the simple to the modern and fast, thereby affecting information behavior in all fields, including education, health, entertainment, social resources, information, work, business and communication without space and time limits, the need for faster and cheaper information certainly requires online media from information providers, where information consumers can easily and quickly obtain the information presented. This research was conducted to find out everything related to the internet and e-commerce. This research method uses primary and secondary data from books, social media and websites. From the findings of this study, there are weaknesses in human resources in terms of e-commerce knowledge, so they cannot make full use of e-commerce.
THE INFLUENCE OF COMPENSATION, WORK ENVIRONMENT AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE AT PT. BANK SUMUT BRANCH OF SIPIROK Agus, Yizreel Firman; Marpaung, Nicholas
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 2 (2023): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i2.544

Abstract

This study aims to determine how compensation, work environment, and work discipline influence employee performance at PT. Bank Sumut in Sipirok Branch Office. This research uses quantitative research methods with an associative approach. The population in this study were employees of PT. Bank Sumut in Sipirok Branch Office which has a total of 20 people. Sample collection technique with census sampling model / total sampling, the number of samples was 20 respondents. Data collection method questionnaire method measured using a likert scale. The analytical methods used in this study are instrument test, classical assumption test, multiple linear regression analysis and hypothesis test using SPSS. The results showed that the compensation variable had a positive and significant effect on employee performance as evidenced by tstatistic of 3,606 > 1,74588 with a significance level of 0,000 < 0,05. The work environment has a positive effect on employee performance as evidenced by tstatistic of 4.029 > 1.74588 with a significance level of 0,001 < 0,05. Work discipline has a positive and significant effect as evidenced by a fstatistic value of 4,416 > 1,74588 with a significance level of 0,000 < 0,05. Compensation, work environment, and work discipline together have a positive and significant effect on employee performance as evidenced by the results of the simultaneous significance test Fstatistic of 40,477 > Ftable 3,239. In the calculation of the coefficient of determination, a result of 0,884 was obtained, which means that the independent variable affects the dependent variable by 88,4%. The remaining 11,6% was explained by other unknown variables in the study.
EFFECT OF INTELLECTUAL CAPITAL DISCLOSURE ON SHARE PRICE Yudhitya, Kurnia Dani; Prihastiwi, Diah Agustina
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 2 (2023): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i2.564

Abstract

Changes and developments in technology and knowledge have an impact on the business world, making intangible assets critical to a company’s success. However, awareness about the importance of disclosure of intangible assets, especially intellectual capital, is still low. This study aims to analyze the disclosure of intellectual capital as measured using Value Added Intellectual Capital (VAIC) related to its relevance to stock prices as measured using the closing price. The population taken is companies that are listed on the Indonesia Stock Exchange, especially those in the infrastructure sector companies in 2020-2021. By using purposive sampling in the use of samples, it was found that there were 68 observations were acquired during the course of two-year observation period. The findings show that intellectual capital does not significantly affect the stock price variable. In other words, that more information about intellectual capital does not increase stock prices, and vice versa.
LITERATURE REVIEW OF AUDIT INVESTIGATION ROLE AND WHISTLEBLOWING SYSTEM IN EFFORTS TO FRAUD DISCLOSURE Makhmuro, Amin; Nurcahya, Yulida Army
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 2 (2023): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i2.565

Abstract

Economic developments have a good impact on society but also lead to the development of acts of fraud committed by some people which can pose a threat to an institution or a country. This shows that something needs to be done to combat this type of fraud. This study aims to determine the role of investigative audits and whistleblowing systems in efforts to disclose fraud. The method in this study uses a qualitative approach and this type of research is included in the literature review. There are several steps taken by researchers during the research process, such as selecting data, presenting data, and drawing conclusions. The results of the study show that investigative audits and whistleblowing systems have an important role in efforts to identify and disclose fraud.
THE IMPORTANCE OF IMPLEMENTING EMKM-BASED FINANCIAL ACCOUNTING STANDARDS (SAK) ON THE PREPARATION OF FINANCIAL STATEMENTS IN SHOP BUSINESSES IN SUKARAME DISTRICT, PALEMBANG Amalia, Hesi Septianti; Tripermata, Lukita; Putri, Andini Utari
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.v2i3.581

Abstract

This study aims to determine whether the application of financial accounting standards by shop owners in Sukarame District is in accordance with the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM). The research method used is quantitative. The sample size for this study was 103 shopkeepers who operate businesses such as grocery stores, clothing stores, and clothing stores located in Sukarame District. Purposive sampling techniques were used with certain criteria. The data needed is primary data, collected through distributing questionnaires to shop business actors in Sukarame District. Based on the results of the study, it can be concluded that the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) have not been fully implemented in the financial statements of SME shops in Sukarame District. MSMEs only prepare simple reports such as profit and loss statements. This is because MSME shops around Sukarame District do not know about the existence of Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM). They have never even heard of what SAK EMKM is. This is due to the lack of knowledge of business actors and the low level of government socialization of the preparation of financial statements for SMEs.
MUDHARABAH FINANCING AND MUSYARAKAH FINANCING APPLICATIONS AT BANK JATENG SYARIAH Arifin, Efi Fajar; Khotijah, Siti Afidatul
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 2 (2023): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i2.582

Abstract

According to the provisions of Law Number 21 of 2008 regarding sharia banking, sharia banks are defined as banking institutions that are subject to the same legal regulations as conventional banks, but in their operational activities, they follow the principles of Islamic sharia. As the banking sector continues to develop, competition becomes increasingly fierce, and every bank must provide quality service and add types of products desired by customers. This study examines the application of sharia accounting for mudharabah and musyarakah financing in Bank Jateng Syariah based on PSAK No. 105 and PSAK No. 106. Sharia banks are subject to the same legal regulations as conventional banks, but their operational activities follow Islamic sharia principles.The discussion focuses on the practice of mudharabah and musyarakah financing at Bank Jateng Syariah. This study uses a qualitative descriptive method by using data from published financial reports. The results show that the application of mudharabah and musyarakah financing in Bank Jateng Syariah is in accordance with PSAK No. 105 and PSAK No.106, with various adjustments made to the provisions issued by the Financial Services Authority.

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