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All Journal Journal Economic Excellence Ibnu Sina Moneter : Jurnal Ekonomi dan Keuangan Ekonomi Keuangan Syariah dan Akuntansi Pajak
Andi Santoso
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences Other

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Analisis Teori Produksi Prinsip dan Aplikasinya dalam Ekonomi di Kutai Timur Noor Azizah; Muhammad Zaini; Andi Santoso; M. Nafarin
Journal Economic Excellence Ibnu Sina Vol. 3 No. 1 (2025): Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i1.2232

Abstract

This study analyzes the application of production theory in the economy of East Kutai, especially in the mining and oil palm plantation sectors. The main focus is on the basic principles of production theory such as the law of diminishing returns, economies of scale, and isoquant curves, and their relevance in improving production efficiency. The study also considers the perspective of Islamic economics which emphasizes sustainability and justice in production. The results of the study indicate that the application of appropriate production theory can reduce costs and increase output, as well as support sustainable and inclusive economic growth in East Kutai.
Analysis of Financial Statements Using Solvency Ratios to Assess Financial Stability Lucia Chandra Dewi; Andi Santoso; Noor Azizah; Totok Adi Prasetyo
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 3 (2026): Juli : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v4i3.2438

Abstract

This study aims to analyze the use of solvency ratios in assessing the financial stability and long-term financial performance of companies. A quantitative descriptive approach was employed using secondary data obtained from the 2024 consolidated financial statements of PT Telkom Indonesia (Persero) Tbk. The analysis focuses on four key solvency indicators: Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Long-Term Debt to Equity Ratio (LTDER), and Times Interest Earned (TIE). These ratios were selected because they provide comprehensive information regarding a company’s capital structure, debt management, and ability to fulfill long-term financial obligations. The results show that the company recorded a Debt to Asset Ratio of 45.77%, a Debt to Equity Ratio of 84.42%, a Long-Term Debt to Equity Ratio of 37.18%, and a Times Interest Earned ratio of 8.25 times. These findings indicate that PT Telkom Indonesia (Persero) Tbk maintains a relatively healthy capital structure, a well-controlled level of long-term debt, and a strong capacity to meet interest payment obligations through operating income. Therefore, solvency ratio analysis can serve as an effective tool for evaluating financial resilience, supporting strategic business decision-making, and providing valuable insights for investors, creditors, and other stakeholders in assessing the company’s long-term financial sustainability.
Dampak Financial Technology (FinTech) dan Bank Digital terhadap Kinerja Perbankan Konvensional di Indonesia Nur Alya Amalia; Lucia Chandra Dewi; Andi Santoso; Muh.Faisal Akbar Amin; Totok Adi Prasetyo
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 3 No. 1 (2026): Januari : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v3i1.1952

Abstract

This study aims to determine the impact of Financial Technology (Fintech) and digital banking on the overall performance of conventional banking institutions in Indonesia. This research employs a qualitative approach using a comprehensive literature review as its primary method. Data analysis in this study was conducted through an extensive review of various sources, including books, peer-reviewed journal articles, research reports, official websites, newspapers, and magazines, to obtain a holistic understanding of the topic. The results of this study indicate that both Fintech and digital banking significantly affect the performance of conventional banks in Indonesia. Specifically, the effect of Fintech on conventional banking is reflected in a decrease in traditional banking profitability, because Fintech platforms provide alternative channels and competition in credit distribution and financial services. Meanwhile, the effect of digital banking on conventional banking includes improvements in operational efficiency, wider service accessibility for customers, and noticeable changes in customer behavior and expectations. These findings suggest that conventional banks must adapt strategically to remain competitive in the evolving financial ecosystem.
Co-Authors Lucia Chandra Dewi M. Nafarin Muh.Faisal Akbar Amin Muhammad Zaini Noor Azizah Nur Alya Amalia Totok Adi Prasetyo