The emergence of the Covid-19 pandemic in Wuhan has made economies in various parts of the world experience instability. The real form that can be seen from the Covid-19 impact on the economy today is the Termination of Employment Relationship (PHK). Many employees have been dismissed, and various companies are even threatened with bankruptcy. Other aspects affected include casual daily laborers, MSME actors, restaurant businesses, and other businesses that involve large numbers of people. The type of study was qualitative. The researcher would explore an object to find the potential that existed in the object. This study used a library research method using secondary data obtained from articles, research results, and reference books that discussed the same topic as research. Cash waqf as Islamic financial philanthropy required the strengthening during the current pandemic to assist in the establishment of a Waqf Hospital (RSW), especially for COVID-19 victims, waqf Personal Protective Equipment (PPE), waqf masks, waqf polyclinic, Waqf Isolation House (RIW) and vaccine funding. Additionally, it could help micro business actors in funding for the sustainability of their businesses affected by the pandemic. If there were beneficiaries of cash waqf (al-mauquf alaih) who were not limited to religious provisions, there would equal distribution of aid to help slow economic recovery
The purpose of this study was to examine the effect of cash flow change serial correlation in moderating the relationship of cash flow change and accruals. This study is classified as causative research. The population in study are manufacturing companies listed on the Indonesia Stock Exchange of period 2016 to 2018. By using purposive sampling method, there were 43 companies as the research’s sampel. The type of data used is secondary data obtained from the official site of the Indonesia Stock Exchange and company’s official website. Used is panel regression analysis. The result indicate that cash flow changes has negative and siginificant effect on accrual, but cash flow changes serial correlation is not able to strengthen or weaken the relationship between cash flow changes and accrual.
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