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Productive waqf is an innovation in the Islamic economic system aimed at professionally managing waqf assets to provide sustainable economic benefits for society. This study analyzes Muhammad Abdul Mannan’s thoughts on productive waqf and its relevance in supporting sustainable development. Using a qualitative approach through literature review, this research explores Mannan’s ideas, including the concepts of cash waqf and share waqf, which allow waqf assets to be developed to generate social and economic benefits. The findings indicate that productive waqf serves not only as a means of worship but also as an economic instrument that can reduce poverty, create jobs, and strengthen the financial independence of the Muslim community. Furthermore, the implementation of productive waqf has significant potential in supporting the achievement of Sustainable Development Goals (SDGs) by funding social, educational, health, and economic empowerment programs. Despite its great potential, the application of productive waqf in Indonesia faces challenges such as a lack of public understanding, insufficient regulatory support, and limited human resources. This study is expected to contribute to optimizing the management of productive waqf to support sustainable development in Indonesia.

Background : The capital market plays an important role in the Indonesian economy as an investment vehicle for investors and a source of funding for companies. This study aims to analyze the effect of operating cash flow, investment cash flow, and accounting profit on stock returns in mining subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2023 period. This finding indicates that financial information, especially operating cash flow and accounting profit, can be a reference for investors in making investment decisions. Therefore, companies are advised to increase transparency in financial reports in order to provide a positive signal to investors. Method : The research used a quantitative approach with secondary data obtained from the company's financial statements published on the IDX. The analysis techniques used include descriptive statistical tests, classical assumption tests, and multiple linear regression analysis to test the research hypothesis. Results of the study : Shows that investment cash flow and accounting profit have a significant effect on stock returns, while operating cash flow does not have a significant effect. Simultaneously, operating cash flow, investment cash flow, and accounting profit affect stock returns.   Keywords: Operating Cash Flow, Investment Cash Flow, Accounting Profit, Stock Returns, Indonesia Stock Exchange

PT Bank Syariah's use of mudharabah concepts in Islamic accounting is examined in this paper. An agreement for profit sharing between the fund manager (mudharib) and the fund owner (shahibul maal) is known as mudharabah. The purpose of this research is to investigate how well mudharabah concepts align with the National Sharia Council's Fatwa and PSAK No. 105. The results show that PT Bank Syariah has applied mudharabah accounting principles in accordance with PSAK 105 in measuring, recognizing, presenting, and disclosing mudharabah financing transactions. However, the implementation of mudharabah pillars and conditions has not fully complied with the Fatwa of the National Sharia Council. Transaction recording uses the completion date method and cash recognition. Mudharabah investments are presented at their carrying value. Nevertheless, the portion of mudharabah financing is still smaller compared to murabahah contracts. This study concludes that PT Bank Syariah needs to improve the conformity of mudharabah principles with the Fatwa of the National Sharia Council.

Penelitian ini dilaksanakan di Zao Martial Art yang merupakan salah satu usaha industri konveksi yang bergerak dalam memproduksi seragam dan perlengkapan alat-alat taekwondo yang terletak di Jl. Raya Manyaran-Gunungpati, Cepoko, Kec.Gunung Pati, Kota Semarang. Perhitungan penerimaan dan pengeluaran kas setiap bulannya menggunakan Microsoft Excel dan untuk pencatatannya masih menggunakan tulis tangan pada selembar kertas. Belum adanya sistem informasi berbasis dekstop yang dapat memudahkan bagian pencatatan dan perhitungan penerimaan serta pengeluaran kas pada Zao Martial Art. Sistem informasi berbasis dekstop ini bertujuan untuk membantu mengelola pencatatan data serta perhitungan penerimaan dan pengeluaran kas. Pengumpulan data untuk penelitian dilakukan dengan beberapa opsi, diantaranya wawancara, observasi dan studi pustaka. Sistem ini dikembangkan dengan Microsoft Visual Studio 2013,  Xampp, MySql. Perancangan sistem menggunakan UML (Unifed Modeling Language) dengan metode R&D (Research and Development) sebagai metode pengembangannya.  

Poverty and economic inequality pose substantial issues for numerous emerging nations, with an estimated 712 million individuals globally residing in extreme poverty as of 2022. This article analyzes the impact of public policy on these concerns, with case studies from Indonesia, Brazil, and India. This research employs literature review methodologies to analyze several implemented policies, including conditional cash assistance, enhanced access to education, health services, infrastructure development, and economic empowerment initiatives. Conditional cash transfer programs, exemplified by Indonesia's Family Hope Program and Brazil's Bolsa Familia, have demonstrated efficacy in enhancing access to fundamental services for impoverished populations. Conversely, implementation obstacles, including limited institutional capacity and inadequate oversight, frequently obstruct policy achievement in underdeveloped nations. This study concludes that effective public policy necessitates a multifaceted strategy involving resource redistribution, the creation of economic possibilities, and enhanced access to education and healthcare. This research aims to offer insights for other developing nations by examining the policies enacted in these three countries, so facilitating the creation of more inclusive and sustainable public policy interventions. These findings underscore the significance of the government's involvement in empowering impoverished communities through systematic and sustainable measures to foster equitable development and mitigate inequality.

The purpose of this study is to determine the level of liquidity of PT. Astra Agro Lestari Tbk using cash flow statement analysis. The population of this study is the annual financial statements of PT. Astra Agro Lestari Tbk from 2021 to 2023. The example used in this study is the cash flow statement from 2021 to 2023. The results of the study show that changes in the three-year cash flow statement affect the company's cash flow position. In 2023, the company's operating activities increased, but in 2021–2022 they fell to a negative value. In 2023, the company's operating activities only increased, but were still negative. In 2021–2023, investment activities also decreased in value due to a decrease in loans for the purchase of fixed assets, expansion of production facilities, and expansion of biological assets. In addition, fundraising activities continued to decline, with the largest decline occurring between 2021 and 2023. The company has been illiquid for the past three years, according to its liquidity measurement with its cash ratio. Due to the inability to provide cash and cash equivalents, current liabilities then increased. The current industry standard is well below the cash ratio. This value will exceed the industry standard for the first time in 2022, indicating that the company is able to pay its short-term debt this year.

This study aims to evaluate the QRIS management program for new users of Bale by BTN Mobile at Bank BTN KCP Ketintang, especially in the distribution of Surabaya University student identification cards and customer service. The method applied is descriptive qualitative with data collection through interviews, in-depth observations, and documentation. There are four informant subjects related to this research, namely new customers, business people, customer service, and funding parties of Bank BTN KCP Ketintang, selected to obtain an in-depth understanding of the effectiveness of the program. The results showed an increase in the use of QRIS among new users of Bale by BTN. Through the cashback program, customers can use QRIS regularly. However, the use of technology and online systems in this program still faces challenges, especially related to technical problems that often arise in Bale by BTN mobile banking, which can hinder the smooth activation process.

This study aims to design an effective cash accounting information system for an agrotourism hotel in Batu City. The data collection methods used are field studies and literature review, employing techniques such as observation, interviews, and documentation. The important significance of this research is to enhance the cash receipt procedures for hotel room rental payments by incorporating additional digital payment methods through e-wallets and QRIS, thereby increasing transaction efficiency that benefits both the hotel and consumers. The significant importance of this research is to enhance the efficiency of payment transactions, making it easier for both the hotel and consumers. The qualitative analysis in this study aims to improve the accuracy of cash recording, reduce the risk of errors and misuse of funds, enhance internal control, broaden payment options, and provide practical guidance for hotels and consumers regarding payment and cash receipt procedures. With improved cash receipt procedures, the hotel will be better prepared to meet consumer needs and increase competitiveness in response to changes.

This study aims to examine the strategies implemented by the Regional Drinking Water Company (PDAM) in providing adequate clean water and sanitation services in Labuan Bajo Village, Komodo District, West Manggarai Regency. The results indicate that PDAM possesses several strengths, weaknesses, opportunities, and threats in carrying out its functions. The main strengths of PDAM include an extensive distribution network, strong regulatory support, adequate technical capacity, stable availability of raw water, and responsive services. However, its weaknesses include aging infrastructure, limitations in human resource management, financial constraints, the long distance of raw water sources from the distribution center, and frequent service disruptions. The opportunities that PDAM can leverage include regulatory support from the government, increased public awareness of the importance of clean water, the implementation of innovative projects, partnerships with the private sector, and the adoption of modern technology. On the other hand, threats faced by PDAM include the impact of climate change on raw water availability, limited water resources, suboptimal human resource management, and issues with cash flow and long-term funding.By understanding these factors, PDAM can formulate more effective strategies to enhance its performance and provide better clean water and sanitation services. Several recommendations are proposed, including infrastructure revitalization, improved staff training and development, diversification of funding sources, adoption of innovative technologies, and strengthening collaboration with external partners. Implementing these recommendations is expected to support the sustainability of PDAM Labuan Bajo's services in meeting the community's needs for clean water and sanitation in the region.

This study evaluates the preparation of Accountability Letters (SPJ) for Religious Activity Facilitation Assistance in the Sub-Division of Spiritual Mental Development, Public Welfare Section, Regional Secretariat of Karanganyar Regency before and after the implementation of the voucher system. The voucher system is designed to improve accountability, efficiency, and timeliness in the management of aid funds. The results of the study indicate that the voucher system accelerates the completion of SPJ compared to the cash method, although there are still obstacles such as the workload of employees who hold concurrent positions and the need for complicated supporting documents. It is recommended to optimize the division of tasks and simplify administration to improve the effectiveness of SPJ management.

This study aims to obtain an overview of the community empowerment model through cash-intensive work policies in village development. This study uses a descriptive method with a qualitative approach. The informants in this study were 12 people consisting of 4 Village Government members, 4 BPD members, and 4 community elements. In this study, the method used was a descriptive method or descriptive survey. The researcher used research procedures, namely: (1) orientation stage, (2) exploration stage, and (3) member check stage. The researcher used data processing and analysis techniques in a qualitative approach, namely: data review, data reduction, compilation of units and categories, checking the validity of data, and data interpretation. The results of the study indicate that: 1) Community empowerment in Banjar District Village, Banjar City is carried out by involving the community and village community institutions from development planning, development implementation and evaluation of development results; 2) Villages in Banjar District, Banjar City do not implement the cash-intensive work policy which is one of the priorities for the use of village funds in accordance with the provisions of laws and regulations, because the benefits and impacts are not as expected; 3) The objectives of village development through the cash-intensive work policy cannot be achieved.

To strengthen the characteristics of Islamic banking and increase its contribution to the national economy, OJK developed a unique Islamic product called Cash Waqf Linked Deposit (CWLD). This research aims to investigate the effects of CWLD empowerment programs on the welfare of beneficiaries, financial inclusion, social participation, and spiritual growth, aligning with the principles of Maqasid al-Shariah. These principles focus on poverty eradication, social justice, and economic welfare through Hifze deen (faith preservation), Hifze maal (wealth preservation), and providing the poor with access to productive resources like education, training, and credit. The study examines OJK's initiative to enhance Islamic bank participation in cash waqf management for sustainable finance and broader objectives of Maqasid al-Shariah.  In-depth interviews with seven key figures (two donors, three waqf institution representatives, and two managers) are analyzed using NVivo software.  The findings reveal a high level of alignment between the proposed CWLD product design and stakeholder expectations. This strong alignment underscores the product's capacity to meet the objectives of Maqasid al-Shariah, such as poverty eradication, social justice, and economic welfare. By addressing these fundamental Islamic principles, the CWLD product contributes to sustainable finance, ensuring that financial activities support long-term economic stability, social inclusion, and environmental sustainability.  

This study examines the transformation of waqf in the digital era through the waqf crowdfunding model and cash waqf savings products from the perspective of Maqashid Syariah. Waqf, which is traditionally manifested in the form of immovable assets, has now developed into movable assets such as cash waqf, supported by Law No. 41 of 2004. Digital innovations, such as waqf crowdfunding, allow wider community participation with small amounts for productive social projects, while cash waqf savings products in Islamic banking manage funds productively with the proceeds channeled to education, health, and public infrastructure. Despite having great potential in socio-economic development and in line with the Hifdzu Maal principle in Maqashid Syariah, the implementation of digital waqf still faces challenges such as unclear regulations, lack of public awareness, risk of mismanagement, and limited investment. This study uses a qualitative descriptive approach, case studies, and normative-sociological with in-depth interviews, documentation, and literature studies as data collection techniques. The research subjects were selected through purposive sampling. Data analysis using the Miles and Huberman interactive model, as well as triangulation of sources and methods for data validity. The results of the study are expected to provide theoretical contributions and practical recommendations for the management of digital waqf that is professional, transparent, and beneficial to the community.  

Village development includes village funding, and the community takes the lead in developing and initiatives that advance village welfare are developed through cooperation with the community. Village development is an important instrument that must be used because it directly improves the welfare of the village community. Village communities are the focus of development, and each village is given the authority by the government to carry out its own development according to its capacity. Thus, the government supports the improvement of village development and empowerment. Village funds are used to provide or improve village public services, reduce poverty, advance the village economy, and reduce tandem between villages. This study uses a weighted summation approach of alternative rankings on all attributes, which is often known as the Simple Additive Weighting method. To determine which residents receive social assistance, the system can calculate the value of the multi-criterion preference index, preference value, outflow, inflow, and net flow for each alternative and sub-criterion.  

Cash is an asset that has an important component in company operations. Petty cash has a high level of vulnerability to theft and misuse. Controlling petty cash management is one of the things that can help a company achieve success. An internal control system for cash that is carried out optimally can have a positive impact on the continuity of company operations. On the other hand, if the implementation of internal control over petty cash is less than optimal, it can increase the possibility of fraud and asset theft. In this research, researchers used descriptive qualitative methods. Having a good internal control system in a company can help the company to manage company finances efficiently regarding petty cash expenditures. The results of the research reveal that the internal control of petty cash at PT Bank Syariah Indonesia has been running well and in accordance with the procedures set by the board of directors

A foundation is a non-profit organization operating in the fields of religion and education, with its primary funding coming from public donations in the form of alms and charity. Although it is not intended to generate profit, a foundation must still address financial aspects and prepare financial reports in accordance with applicable standards to ensure accountability to the public. Good financial management involves budgeting, cash flow management, expense oversight, transparent financial reporting, and financial report analysis. The main issue faced by Yayasan Cipta Solo Berbagi is ineffective financial management, with financial reports being simple ledgers and not compliant with ISAK 35 standards. The Pustapako community service team collaborated with Yayasan Cipta Solo Berbagi to address this issue through a series of activities, including focus group discussions (FGDs), training, and the implementation of a web-based accounting information system. The results indicate that by applying appropriate accounting standards and using a suitable accounting information system, the foundation can produce more transparent, accurate, and comprehensible financial reports. The foundation's management now has improved capabilities in financial management, enhancing donor and public trust. This program also opens opportunities for similar programs in the future with more in-depth material and long-term support programs for foundations.  Keywords: Non-profit foundation, financial management, financial reporting, ISAK 35, accountability, accounting information system, training, community service

Lisnawaty Paje. 2024 "The Influence of the Smart Indonesia Program Cash Transfers and the Family Hope Program Cash Transfers in Overcoming Poverty in Gorontalo Province". Development Economics Study Program, Department of Economics, Faculty of Economics and Business, Gorontalo State University, With Supervisor I, Prof. Dr. Muhammad Amir Arham, M.E and Supervisor II Mrs. Fitri Hadi Yulia Akib, S.E, M.E. This research aims to determine the effect of cash transfers from the Smart Indonesia Program and the Family Hope Program on Poverty in Gorontalo Province. The data used in this research is secondary data obtained from the Central Statistics Agency and the Regional Government of Gorontalo Province for the 2018-2022 period. This research uses Panel Data Analysis using the Fixed Effect Model (FEM). The results of this research show (1) the Smart Indonesia Program Cash Transfer has a positive but not significant impact on poverty in Gorontalo Province. This is caused by inappropriate allocation and use of funds, limited beneficiary quotas so that not all underprivileged students receive assistance and there are still many individuals who have not been reached. (2) The Family Hope Program Cash Transfer has a negative but significant impact on poverty in Gorontalo Province. This is because the Family Hope Program has provided assistance to poor people to meet their basic needs, thus helping to reduce the burden of expenses they bear. As a result, many PKH participants can use their income for other purposes. In addition, the Family Hope Program has helped increase the income of poor people by providing financial assistance.

This research aims to analyze the allocation of village capital expenditure in Poso Regency. This research uses secondary data obtained from village government general cash book reports from 2019-2022. The data obtained was then analyzed using descriptive analysis techniques. The results of the analysis show that the majority of village government capital expenditure in Poso Regency goes to the construction of roads, irrigation and buildings. On the other hand, a small number of village governments allocate village capital expenditure for land acquisition, vehicle purchases, bridge construction, network construction and other assets. This research is useful in providing information about the main priorities for allocating village capital expenditure.

The aim of this research is to identify and explain the role of internal audit in the allocation of BOS funds. This research uses a qualitative approach with library or library research. Audit is an operational process carried out by a qualified and independent auditor, whose aim is to ensure compliance with the conditions relating to the operation of an economic entity and its standards. Auditors carry out examinations by collecting and presenting evidence systematically, analytically, critically and accurately to provide opinions or conclusions and recommendations to stakeholders. BOS Fund Management Audits are carried out in accordance with the provisions of the audit standards of the Ministry of State Apparatus Empowerment (PER/05/M.PAN-03/2008 APIP-AUDIT-STANDARDS). Several requirements must be met before an audit can be performed.(Comparative et al., 2023). This research aims to understand the accounting information system for cash receipts and cash disbursements in school operational assistance funds (BOS). The variables used in this research are Accounting Information Systems, Cash Receipts and Cash Disbursements. The method used in this research is a qualitative method by utilizing data collection techniques then carrying out observations, interviews, documentation, triangulation and literature study. The data used in this research is primary data using observations and interviews with the Nurul Ikhwan Selabintana Sukabumi Islamic Vocational School.(Asep & Wr, 2021)    

This study focuses on the analysis of public fund expenditure in the livestock sector in North Lombok Regency, with an emphasis on improving the government's internal control system. Using 2022 livestock data and cash expenditure data, this study evaluates the efficiency of the use of public funds, identifies risks and efforts to prevent misuse of funds, and highlights the importance of developing an effective internal control system. The results of this study illustrate the potential for improvement in the management of public funds, by maximizing its positive impact on the growth of the livestock sector and community welfare in North Lombok Regency. The findings of this study provide a basis for stakeholders to adopt improvements in the internal control system, maintain transparency, and increase efficiency in the management of public funds for the purpose of sustainable development of the livestock sector