The meaning of cash flow management for the non-bank housing developers

Mochammad Syarif Sofyan, Unti Ludigdo and Aji Dedi Mulawarman
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Mochammad Syarif Sofyan: Accounting Departement, Faculty of Economics and Business, Brawijaya University
Unti Ludigdo: Accounting Departement, Faculty of Economics and Business, Brawijaya University
Aji Dedi Mulawarman: Accounting Departement, Faculty of Economics and Business, Brawijaya University

International Journal of Research in Business and Social Science (2147-4478), 2021, vol. 10, issue 4, 195-203

Abstract: 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. Key Words:Cash Flow, Bankless Housing, Islamic Phenomenology, Sharia

Date: 2021
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