https://ojs.transpublika.com/index.php/CASHFLOW/issue/feed CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE 2024-06-21T03:22:13+00:00 Dr. Madziatul Churiyah admin@transpublika.co.id Open Journal Systems <div style="text-align: justify;"> <div class="deskripsi"> <div style="border: 2px #FAF63D; padding: 10px; background-color: #2c94a140; text-align: left;"> <ol> <li>Journal Title : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE</li> <li>Initials : CASHFLOW</li> <li>Frequency : Four Times a Year (January, April, July, October)</li> <li>Print ISSN : <a href="https://issn.brin.go.id/terbit/detail/20220106492249244" target="_blank" rel="noopener">2809-848X</a></li> <li>Online ISSN : <a href="https://issn.brin.go.id/terbit/detail/20220106372230449">2809-8226</a></li> <li>Editor in Chief : <a href="https://scholar.google.com/citations?user=cLNU6R8AAAAJ&amp;hl=id&amp;oi=ao">Dr. Madziatul Churiyah, M.M</a></li> <li>DOI : <a href="https://doi.org/10.55047/cashflow">https://doi.org/10.55047/cashflow</a></li> <li>Publisher : <a href="https://transpublika.com/" target="_blank" rel="noopener">Transpublika Publisher</a></li> </ol> </div> </div> </div> <p style="text-align: justify;"> </p> <p style="text-align: justify;"><strong>CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE</strong> 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. <br />This <strong>CASHFLOW</strong> 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. The journal is published periodically with the frequency of issuance 4 times a year <strong>(January, April, July, October)</strong></p> <p style="text-align: justify;"><strong>e-ISSN : <a href="https://issn.brin.go.id/terbit/detail/20220106372230449" target="_blank" rel="noopener">2809-8226</a> (online) p-ISSN : <a href="https://issn.brin.go.id/terbit/detail/20220106492249244">2809-848X</a><br /></strong></p> https://ojs.transpublika.com/index.php/CASHFLOW/article/view/1050 STRATEGY AND DEVELOPMENT OF THE GAMBIR INNOVATION SYSTEM FOR THE PEOPLE'S ECONOMY (CASE STUDY OF 50 CITIES DISTRICT) 2024-01-12T04:06:00+00:00 Meilisa Meilisa meilisa@lecturer.unri.ac.id Firwan Tan meilisa@lecturer.unri.ac.id <p><em>This research seeks to formulate an elaborate diversification strategy for processed Gambir products, aiming to enhance the overall well-being of the community residing in District 50 of West Sumatra City. Employing a descriptive qualitative approach, this study adopts a case study research design, delving into the subject matter comprehensively and extensively through the utilization of diverse data sources. The primary focus lies on conducting a meticulous examination of Gambir farmers and industries within the confines of District 50, West Sumatra, utilizing innovative techniques to bring about the diversification of Gambir products. The data collection process involves keen observation of Gambir farmers and the industrial landscape, encompassing a range of activities within the 50 City Regency of West Sumatra. The introduction of innovation, specifically the diversification of Gambir, is anticipated to yield additional value from the traditionally cultivated crop. Beyond the conventional production of raw and dry Gambir products, this research aims to empower farmers to venture into the production of derivative products. The overarching goal is to foster a sustainable and diversified Gambir industry that not only meets the immediate needs of the farmers but also contributes to the broader economic landscape of District 50, West Sumatra City. By fostering innovation and expanding the product range, this research aspires to create a ripple effect, ultimately resulting in a positive impact on the socio-economic status of Gambir farmers in the target district.</em></p> 2024-03-21T00:00:00+00:00 Copyright (c) 2024 Meilisa*, Firwan Tan https://ojs.transpublika.com/index.php/CASHFLOW/article/view/1121 CRITICAL ANALYSIS OF STOCK FROM AN OPTIMAL PORTFOLIO PERSPECTIVE 2024-03-21T02:51:33+00:00 Andi Ibbar ibbar.andi@yahoo.co.id Anwar Anwar anwar@unm.ac.id <p><em>This study aims to conduct a comprehensive evaluation of the shares of Islamic banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2022, focusing on the optimal portfolio perspective. The method used in this research is a descriptive quantitative approach. The population studied was all Islamic banking companies listed on the IDX during the period mentioned. The sample was selected using purposive sampling technique, with certain criteria to select Islamic banking companies listed on the IDX during the period 2020 to 2022. As a result, three stocks were selected as samples of this study. This study uses a single index model to analyze the data. The results of the analysis showed that of the three stocks sampled, none met the criteria to be included in the optimal portfolio. These stocks are considered not meeting the standards set because the expected return value is smaller than the systematic risk value. Nonetheless, these findings provide valuable insights into the performance of stocks of Islamic banking companies on the IDX during the study period. In addition, it also highlights the importance of conducting periodic portfolio evaluations to identify potential changes in stock performance and optimize the allocation of financial resources. This study makes an important contribution to the understanding of optimal investment strategies in the context of Islamic banking companies in the Indonesian capital market.</em></p> 2024-03-25T00:00:00+00:00 Copyright (c) 2024 Andi Ibbar*, Anwar https://ojs.transpublika.com/index.php/CASHFLOW/article/view/1141 THE INFLUENCE OF PRICE AND SERVICE QUALITY ON COBACO COFFE CUSTOMER SATISFACTION 2024-04-16T05:06:21+00:00 Fitri Komariyah fitri.komariyah@stiemahardhika.ac.id <p><em>Indonesia, known for its vast coffee production, has seen a steady rise in coffee enthusiasts within its borders. From 2016 to 2021, the demand for coffee has surged alongside the country's growing population. Among the bustling coffee scene in Jakarta, Cobaco Coffee stands as a prominent coffee shop. With over two decades of establishment, Cobaco Coffee faces competition, particularly in the ready-to-drink sector. The key to their success lies in providing the right balance of price and quality service that caters to the needs of their customers, ensuring a seamless business operation. To gather insights, this study employed primary data collection through questionnaires. Surprisingly, the findings revealed that neither price nor service quality had any significant impact on customer satisfaction. This suggests that other factors may play a more crucial role in determining customer contentment. In order to stay ahead of the competition and continue to thrive in the ever-growing coffee market in Indonesia, Cobaco Coffee may need to adapt their strategies and offerings to better meet the evolving needs and preferences of their customers. This could involve expanding their menu, enhancing their customer experience, or implementing new marketing tactics to attract and retain customers.</em></p> 2024-05-04T00:00:00+00:00 Copyright (c) 2024 Fitri Komariyah* https://ojs.transpublika.com/index.php/CASHFLOW/article/view/1133 UNVEILING THE MOTIVATIONAL FORCES OF IHSANI SPIRITUALITY: (Implications for Tabligh Assembly of Muhammadiyah in the East Java Region) 2024-04-16T05:06:11+00:00 Hairul Warizin warizinhairul@gmail.com Budiyanto Budiyanto budiyanto@stiesia.ac.id Suwitho Suwitho suwitho@stiesia.ac.id <p><em>The research investigates the significance of Ihsani spirituality in enhancing the human resources within the Tabligh Assembly of Muhammadiyah in the East Java region. Its primary objective is to comprehend how Ihsani spirituality serves as a driving force for the tabligh assembly and mubaligh in their efforts to improve human resources. This study aims to contribute to both theoretical understanding and practical application by evaluating the motivational impact of Ihsani spirituality on administrators and instructors within the Tabligh Assembly of Muhammadiyah. Additionally, it seeks to establish Ihsani spirituality as a proposition within the framework of Islamic motivation theory. To achieve these objectives, a qualitative approach is employed, focusing on examining the role of Ihsani spirituality as a motivator for mubaligh within Muhammadiyah in East Java. The research adopts a social constructivism philosophy and utilizes inductive methods such as interviews, observations, and text analysis. Key informants are selected based on their expertise and authority within the Tabligh Assembly. The study highlights the potency of Ihsani spirituality as a motivator for Muhammadiyah mubaligh, emphasizing its focus on the afterlife, Taqwa (piety) towards Allah, goodwill, and sincere acts of charity. The findings of the study ultimately conclude that Ihsani spirituality plays a crucial role in motivating Muhammadiyah mubaligh. By integrating Ihsani values into their daily lives, mubaligh can enhance their capabilities and develop strong principles, thereby contributing to the advancement of Islamic teachings and societal welfare.</em></p> 2024-04-28T00:00:00+00:00 Copyright (c) 2024 Hairul Warizin*, Budiyanto, Suwitho https://ojs.transpublika.com/index.php/CASHFLOW/article/view/1148 FACTORS AFFECTING THE GROWTH OF MUDHARABAH DEPOSITS IN ISLAMIC BANKS IN INDONESIA 2024-04-24T08:36:23+00:00 Sasmita Purnamasari sasmitapurnama07@gmail.com Unggul Purwohedi upurwohedi@unj.ac.id Tri Hesti Utaminingtyas trihesti@unj.ac.id <p><em>This study examines the factors influencing the growth of mudharabah deposits in Islamic banks in Indonesia during the period of 2012-2020. The data used in this research is secondary data in the form of financial reports from registered and active Islamic Commercial Banks (BUS) under the supervision of the Financial Services Authority (OJK). The variables tested include both dependent and independent variables. Mudharabah deposits (DPS) are used as the dependent variable, while the interest rate (ITS), inflation rate (IFL), and Finance to Deposit Ratio (FDR) are the independent variables. Data processing in this study is conducted using Microsoft Excel, Eviews 9 program, and multiple linear regression analysis method for hypothesis testing. The findings of this research indicate that the inflation rate (IFL) has a significant impact on the growth of mudharabah deposits, while the interest rate (ITS) and Finance to Deposit Ratio (FDR) do not have a significant impact on the growth of mudharabah deposits.</em></p> 2024-04-30T00:00:00+00:00 Copyright (c) 2024 Sasmita Purnamasari*, Unggul Purwohedi, Tri Hesti Utaminingtyas https://ojs.transpublika.com/index.php/CASHFLOW/article/view/1249 THE INFLUENCE OF SUSTAINABILITY REPORT DISCLOSURE, GREEN ACCOUNTING, AND COMPANY SIZE ON THE QUALITY OF FINANCIAL REPORTS 2024-06-21T03:22:13+00:00 Nurfaidah Nurfaidah nurfaidahypup67@gmail.com Agus Umar Gazali mksagus@gmail.com Rusdiah Rusdiah rusdiahr@gmail.com Bunyamin Bunyamin bunyamin66@gmail.com Andi Hadidu andihadidu@gmail.com Syamsul Bahri syamsulb447@gmail.com <p><em>This study aims to evaluate the influence of Sustainability Report Disclosure, Green Accounting, and Company Size on the Quality of Financial Reports. The research involves a sample comprising non-primary and primary consumer companies in the energy, basic materials, raw materials, and non-cyclical consumer sectors during the period 2020-2022. The data under analysis is sourced from secondary data acquired through the official website www.idx.co.id or company websites, using purposive sampling as the sampling method. Research testing is conducted through multiple regression analysis. In this investigation, Sustainability Reports adhere to the guidelines of the Global Reporting Initiative (GRI) 2016, covering economic, social, and environmental performance. The aim of presenting sustainability reports is to instill public trust and confidence among various stakeholders, indicating that the company prioritizes not only profit but also environmental concerns. Companies issuing Sustainability Reports are believed to create a positive impression on consumers, serving as evidence of corporate responsibility to shareholders and compliance with relevant regulations. Green Accounting is integrated into the Sustainability Report, while Company Size is measured by the total assets of the company. The study findings reveal that Sustainability Reports and Green Accounting positively impact the Quality of Financial Reports, whereas Company Size exerts a negative influence on the Quality of Financial Reports.</em></p> 2024-05-16T00:00:00+00:00 Copyright (c) 2024 Nurfaidah*, Agus Umar Gazali, Rusdiah, Bunyamin, Andi Hadidu, Syamsul Bahri