Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Journal of Islamic and Law Studies (JILS) JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Ananda, Rizqa
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Keadilan Distributif dalam Ekonomi Syariah: Studi Qs. Al-Hasyr Ayat 7 terhadap Kebijakan Fiskal dan Pemerataan Ekonomi di Indonesia Ananda, Rizqa; Akh. Fauzi Aseri; Anwar Hafidzi
JOURNAL OF ISLAMIC AND LAW STUDIES Vol. 9 No. 1 (2025)
Publisher : Fakultas Syariah UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/jils.v9i1.17184

Abstract

Ketimpangan distribusi kekayaan menjadi tantangan serius dalam pembangunan ekonomi di Indonesia. Konsentrasi aset pada kelompok tertentu memperlebar jurang kesejahteraan, sehingga memerlukan pendekatan alternatif yang berakar pada nilai-nilai keadilan. Artikel ini mengkaji Q.S. al-Hasyr ayat 7 sebagai landasan normatif keadilan distributif dalam Islam, serta relevansinya terhadap kebijakan fiskal dan pemerataan ekonomi di Indonesiia. Penelitian ini menggunakan pendekatan penelitian kepustakaan (library research), dengan metode penafsiran Tahlili. Hasil kajian menunjukkan bahwa Q. S. al-Hasyr ayat 7 tidak hanya mengatur distribusi harta fai’, namun juga mengandung prinsip ekonomi makro yang menekankan sirkulasi kekayaan secara adil demi mencegah terjadinya monopoli ekonomi. Dalam konteks fiskal modern, prinsip ini dapat diimplementasikan melaui instrumen fiskal seperti pajak, zakat, dan belanja negara yang beorientasi pada kemaslahatan umum. Dengan mengintegrasikan nilai-nilai keadilan Islam baik dalam bentuk ‘adl (keadilan proporsional) maupun ihsan (kebaikan sosial) kebijakan fiskal diharapkan bisa menekan kesenjangan sosial dan menciptakan distribusi kekayaan yang lebih merata di Indonesia.
ANALISIS RASIO KEUANGAN DALAM MENILAI KINERJA KEUANGAN PERUSAHAAN PT INDUSTRI JAMU DAN FARMASI SIDOMUNCUL TBK Ananda, Rizqa; Asnahwati, Asnahwati
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 4 No 2 (2025): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v4i2.219

Abstract

This study aims to analyze the financial performance of PT. Industri Jamu dan Farmasi Sidomuncul Tbk for the period 2017–2024 using financial ratio analysis, including profitability, liquidity, and solvency ratios. The analysis was conducted to assess the company’s ability to generate profits, meet short-term obligations, and maintain a sound capital structure amid competition in Indonesia’s herbal and pharmaceutical industry. The research method employed is descriptive quantitative, using secondary data obtained from the company’s annual financial statements. The analysis focused on Net Profit Margin (NPM), Return on Equity (ROE), Return on Investment (ROI), Current Ratio, Quick Ratio, Cash Ratio, Total Debt to Asset Ratio (DAR), and Total Debt to Equity Ratio (DER), which were then compared to industry standards as benchmarks. The results indicate that the average NPM of 26.92% is above the industry standard (20%), reflecting good profitability performance. However, ROE and ROI, at 28.2% and 24.52% respectively, remain below the industry standards (40% and 30%), highlighting the need to improve capital and asset utilization. In terms of liquidity, the Current Ratio of 473.6%, Quick Ratio of 383.8%, and Cash Ratio of 225.62% demonstrate very strong liquidity compared to industry benchmarks. Meanwhile, solvency ratios show a healthy condition, with an average DAR of 13.0% and DER of 15.0%, both far below industry thresholds. Overall, PT. Industri Jamu dan Farmasi Sidomuncul Tbk exhibits strong financial performance in terms of liquidity and solvency, although the effectiveness of capital and asset management in generating profits still requires optimization to achieve a more balanced performance.
Co-Authors Akh. Fauzi Aseri Anwar Hafidzi asnahwati asnahwati, asnahwati