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Articles 118 Documents
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THE EFFECT OF THIRD PARTY FUNDS, NON-PERFORMING FINANCING AND OPERATING EXPENSES OF OPERATING INCOME ON FINANCIAL PERFORMANCE: (Empirical Study of Sharia Commercial Banks for the Period 2016-2020) Heranita; R. Mohd. Zamzami
CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 1 No. 4 (2022): JULY 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v1i4.315

Abstract

This study intends to investigate the influence of Third Party Funds, Non-Performing Finance (NPF), and Operating Income (BOPO) on Financial Performance, as measured by Return On Assets (ROA). This study's population consists of Sharia Commercial Banks registered between 2016 and 2020 with the Financial Services Authority (OJK). This study drew samples from seven Islamic commercial banks using a method of purposive sampling. Obtained sample data as much as 35 data. The data utilized for this study are secondary data. This type of research is causal associative with a quantitative approach method. Multiple linear regression analysis with a 5% significance level is the technique employed. This research is processed using Eviews 12 software. The results show that (1) Third Party Funds have a significant effect on Financial Performance (2) Non-performing Financing Results have no effect on Financial Performance, (3) Operating Expenses Operating Income has a significant effect on Financial Performance. (4) Third Party Funds, Non-performing Financing, and BOPO have a joint influence on Financial Performance. In the coefficient of determination of the variable TPF, Non-performing Financing and BOPO have an influence of 72% on Financial Performance while 28% is influenced by other factors beyond this study.
THE EFFECT OF MURABAHAH, MUSYARAKAH, AND IJARAH FINANCING ON PROFITABILITY WITH NON PERFORMING FINANCING AS A MODERATION VARIABLE IN ISLAMIC COMMERCIAL BANKS FOR THE 2016-2020 PERIOD Anisya Putri Nurmala Sari; Maharani
CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 1 No. 4 (2022): JULY 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v1i4.316

Abstract

This study aims to examine the effect of Murabahah, Musyarakah and Ijarah financing on Profitability with Non-Performing Financing (NPF) as a moderating variable at Islamic Commercial Banks in Indonesia registered with the Financial Services Authority (OJK) in the 2016-2020 period. This type of research is quantitative. Data is obtained by accessing financial reports and annual reports through the website of each Islamic Commercial Bank. The sampling method used is purposive sampling method using criteria so that a sample of 8 (eight) companies can be obtained for 5 (five) years of observation. This research was conducted using an analysis that includes descriptive statistical tests, capital estimation approach tests, panel data regression models, classical assumption tests, coefficients of determination (r^2) tests, partial tests, simultaneous tests and moderated analysis regression (MRA) tests through software Eviews 10. The results of this study indicate that murabahah financing has a positive and significant effect on the profitability of Islamic commercial banks as measured by ROA, musyarakah financing has a negative and significant effect on the profitability of Islamic commercial banks as measured by ROA and ijarah financing has no negative and significant effect on profitability. Islamic Commercial Banks as measured by ROA. Non-performing financing moderates murabaha financing on the profitability of Islamic commercial banks in Indonesia, Non-performing financing does not moderate musyarakah financing on the profitability of Islamic commercial banks in Indonesia and Non-performing Financing does not moderate Ijarah financing on the profitability of Islamic commercial banks in Indonesia.
THE INFLUENCE OF PROMOTION, BRAND AWARENESS, AND BRAND AMBASSADORS ON PURCHASE DECISIONS ON THE SHOPEE MARKETPLACE: (Case Study of the Community of Jogosari Village, Pandaan District, Pasuruan Regency) Meilinda Chusnul Utari; Sri Nuringwahyu; Dadang Krisdianto
CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 1 No. 4 (2022): JULY 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of promotion, brand awareness, and brand ambassadors on purchasing decisions in the Shopee marketplace. This research method is quantitative with 100 respondents in Jogosari Village, Pandaan District, Pasuruan Regency with incidental sampling technique. Data analysis used multiple linear regression with the help of SPSS version 24 for windows. Based on the research results, the promotion variable has a significant effect on purchasing decisions (tstatistic 2.128 > ttable 1.984984). The brand awareness variable has a significant effect on purchasing decisions with a value (tstatistic 2.396 > ttable 1.984984). However, the brand ambassador variable has no significant effect on purchasing decisions (tstatistic 0.055 < ttable 1.984984).
FINTECH PAYMENT ABILITY FOR MSME ACTIVITIES OF THE BABY BOOMERS GENERATION IN SOUTH TANGERANG CITY Shalsa Azzahra; Sri Indah Nikensari; Saparuddin Mukhtar
CASHFLOW : 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.v2i1.379

Abstract

Advances in technology in the financial sector, namely fintech payments in the current digital era, can be a challenge to adapt in everyday life. And it is undeniable that the generation that grew up with technology has very different expectations and experiences in using digital media than previous generations. This study aims to determine the effect of digital economic literacy and financial inclusion on the ability to use fintech payments through financial inclusion for the MSMEs of the baby boomers generation based on valid data. Data collection was carried out in this study using quantitative techniques with data analysis techniques Path Analysis through questionnaires. The number of samples studied were 160 SMEs of the baby boomers generation in South Tangerang City in 2022. The research variable data was in the form of primary data consisting of the ability to use fintech payments (Y), digital economic literacy (X1) and financial inclusion (X2). The results of the study show that digital economic literacy has a positive effect on the ability to use fintech payments; financial inclusion has a positive effect on the ability to use fintech payments; digital economic literacy has an indirect effect on the ability to use fintech payments through financial inclusion.
TAXPAYER COMPLIANCE ON MOTOR VEHICLES IN THE COVID-19 PANDEMIC Abyan Arsyil; Harya Kuncara Wiralaga; Aditya Pratama
CASHFLOW : 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.v2i1.380

Abstract

Given the importance of the role of the community to pay taxes in their participation in bearing state financing, citizen awareness is required to fulfill their state obligations. Apart from awareness as citizens, most people do not fulfill the obligation to pay taxes, especially in the Central Jakarta City area. This study aims to determine the effect of perceptions of ability to pay tax rates, tax payment methods and tax sanctions on taxpayer compliance in paying motor vehicle taxes. This research was conducted at the Central Jakarta City SAMSAT Office. The number of samples in this study were 234 respondents with the sampling method using the random sampling method. Collecting data in this study using quantitative techniques through questionnaires. The data analysis technique used in this research is multiple linear regression. The analysis used in this study uses IBM SPSS version 24.0. Based on the results of the analysis, it can be seen that ability to pay tax rates and tax payment methods have no significant effect on taxpayer compliance, while tax sanctions have a positive and significant effect on taxpayer compliance in paying motor vehicle taxes at the Central Jakarta City SAMSAT Office.
PERSPECTIVES ON THE SHARIA-COMPLIANT ACCOUNTING PRACTICES IN INDONESIA Rizal Wira Pamungkas
CASHFLOW : 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.v2i1.383

Abstract

This research was carried out with the intention of illuminating, with reference to the Qur'an and Hadith, the theoretical underpinnings as well as the practical applications of accounting in Indonesia. The process of conducting this investigation involved conducting a review of previous research that had been published in a number of books and journals in the same field. The purpose of this research is to investigate the theology behind Islamic accounting, as well as the interpretation of Islamic accounting theory and the accounting procedures used in Indonesia. The Holy Qur'an and the Hadith are both relevant to the subject of this research. According to the findings of this survey, the Hadith and the Qur'an are the primary sources of information for sharia accounting theory. When it comes to applying the theory of sharia accounting, the Maslahah and Maqasid al-Shari'ah scale applies not only to the world but also to other areas. According to the Islamic theoretical framework, Islamic accounting necessitates placing the interests of the group ahead of one's own personal interests. The Islamist account can be conceptually broken down into three different concepts: rahmatan lil' alamin, the spiritual concept, and ukhuwah islamiyah.
EVALUATION OF FINANCIAL STATEMENT RECORDING IN ACCORDANCE WITH SAK ETAP AT EMPLOYEE COOPERATIVES OF THE REPUBLIC OF INDONESIA (KPRI) INSKO OFFICE OF COOPERATIVES AND SMES OF NORTH SUMATRA PROVINCE Deasy Cahayadie Deviana; Nurlaila; Arnida Wahyuni Lubis
CASHFLOW : 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.v2i1.403

Abstract

This study attempts to determine and evaluate SAK ETAP's suitability, as well as to identify the limitations associated with the application of SAK ETAP to the recording of financial statements at KPRI INSKO. The employed research methodology is a qualitative descriptive approach. In this study, interviews and documentation were used to collect data. This study employs a comparative qualitative descriptive method for data analysis, namely: 1) collecting data on the Financial Statements of KPRI INSKO in 2020; 2) describing, observing, comparing, and analyzing the financial statements of KPRI INSKO with SAK ETAP; and 3) drawing conclusions regarding the conformity of KPRI INSKO's financial statements with SAK ETAP. The outcomes demonstrated that KPRI INSKO's financial statements were not presented in accordance with SAK ETAP. Besides, five (5) of the fourteen (14) categories do not comply with the requirements of SAK ETAP.
THE IMPACT OF INVENTORY TURNOVER AND SALES ON NET PROFIT: (A Case Study of CV. Mulya Motor Ujung Gading, West Pasaman Regency) Ulfah Winda; Nurlaila; Muhammad Lathief Ilhamy Nasution
CASHFLOW : 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.v2i1.409

Abstract

This study attempts to determine how Inventory Turnover and Sales influence Net Profit at CV. Mulya Motor Ujung Gading, West Pasaman Regency. This form of research is quantitative research, and the data utilized are quantitative data. Mulya Motor Ujung Gading, West Pasaman Regency's monthly financial statements serve as the source of information for this study's data collecting. Based on the sample collection undertaken using the approach of purposive sampling, a total of 36 research samples from 60 populations were acquired. In this study, descriptive statistical tests, classical assumption tests including the normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test, multiple linear regression analysis, and hypothesis testing including the t-test, F test, and the coefficient of determination were used to analyze the research sample collected between 2017-2019. The partial test results indicate that inventory turnover has a favorable and statistically significant influence on net income at CV. Mulya Motor Ujung Gading, West Pasaman Regency. CV. Mulya Motor Ujung Gading, West Pasaman Regency's sales have a positive and significant impact on net income. In addition, net income is significantly affected by the outcomes of inventory turnover and sales simultaneously.
THE EFFECT OF SHOPPING LIFESTYLE AND FASHION INVOLVEMENT ON IMPULSE BUYING BEHAVIOR: (Study on Retail Store Consumers at Delipark Mall Medan) Ayu Askha Pratiwy; Onan Marakali Siregar
CASHFLOW : 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.v2i1.420

Abstract

Impulse buying is a buying decision by consumers spontaneously shortly after seeing a product offer, nowadays people are increasingly making impulse purchases because of their lifestyle, especially in fashion products. Retailers must understand the phenomenon and study the factors causing it so as to be able to maximize it, to be able to attract consumers to make impulse buying. This study aims to determine the effect of shopping lifestyle and fashion involvement on impulse buying behavior. The form of this research is quantitative research with an associative approach. The population in this study were consumers of Delipark Mall Medan with a sample of 100 people. The data collection technique was carried out with primary data with questionnaires through google form. The results of this study indicate that shopping lifestyle and fashion involvement have a significant effect on impulse buying behavior. In simultaneous testing, the shopping lifestyle and fashion involvement variables have a simultaneous effect on impulse buying behavior, with the magnitude of the relationship between the Shopping Lifestyle and Fashion Involvement variables on the Impulse Buying Behavior variable of 0.561, with a fairly close category. While the remaining 30% is influenced by other variables beyond this study.
THE EFFECT OF AUDIT COMPLEXITY, FINANCIAL DISTRESS AND INSTITUTIONAL OWNERSHIP ON AUDIT REPORT LAG: (Empirical Study on Property and Real Estate Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period) Arif Arya Bimo; Intan Rahma Sari
CASHFLOW : 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.v2i1.421

Abstract

This research was carried out on property and real estate sector companies during the time period 2017-2021, with the goal of determining and proving that Audit Complexity, Financial Distress, and Institutional Ownership will affect the Audit Report Lag. The sample companies for this study were chosen at random. In addition to dependent variables, this investigation also takes into account independent factors including Audit Complexity, Financial Distress, and Institutional Ownership. The method of research that was utilized in this investigation was descriptive research that took a quantitative approach. Purposive sampling was utilized as the method of sampling throughout this investigation. Secondary data and other data collecting methods, notably documentation, were used for the purpose of gathering information for this study. The research was carried out on 42 firms from the property and real estate sector that were listed on the Indonesia Stock Exchange between 2017 and 2021. Statistical analysis carried out with Eviews 9 The findings of the experiment demonstrate that Audit Complexity influences Audit Repot Lag, whereas Financial Distress policies and institutional ownership do not have any bearing on Audit Repot Lag. In addition, the results of this study demonstrate that Audit Complexity, Financial Distress, and Institutional Ownership all have an effect on Audit Report Lag simultaneously.

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