Open AccessThe meaning of cash flow management for the non-bank housing developers
Author(s) -
Mochammad Syarif Sofyan,
Unti Ludigdo,
Aji Dedi Mulawarman
Publication year - 2021
Publication title -
international journal of research in business and social science
Language(s) - English
Resource type - Journals
ISSN - 2147-4478
DOI - 10.20525/ijrbs.v10i4.1174
Subject(s) - sharia , obedience , obligation , cash flow , islam , business , free cash flow , going concern , cash flow forecasting , accounting , law , sociology , political science , audit , theology , philosophy , auditor's report
This study aims to investigate in more depth the meaning of cash flow management carried out by bank-less housing practitioners. This research, which uses Islamic phenomenology, involves Muslim practitioner informants trying to operate their business to comply with various sharia provisions and scholars informant who knows the bank-less housing business both in practice and the Islamic law. The findings indicate that cash flow means; (1) both material and non-material; (2) obedience to the implementation of cash flow management solutions in Islam; (3) creativity in cash flow management activities based on priority (compulsory, sunna, permissible); (4) justice obtained through muamalah contracts; (5) sharia oriented through the obligation to continue to communicate with the scholars.