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Investama : Jurnal Ekonomi dan Bisnis
Published by Institut Agama Islam Ngawi
ISSN : 25493779     EISSN : 2722774X     DOI : https://doi.org/10.56997/investama
Core Subject : Economy, Science, Education, Social,
Economics, Econometrics & Finance Library & Information Science Social Sciences Other
Investama : Jurnal Ekonomi dan Bisnis merupakan jurnal yang berisi tentang kajian Ekonomi, ekonomi islam, bisnis, asuransi, perbankan syariah, hukum ekonomi islam, manajemen, keuangan syariah dan muamalat. Juga memuat kajian tentang finance sosial islamic, seperti Wakaf, zakat, sedekah, dan lembaga Amil zakat.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 100 Documents
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PERAN BANK SAMPAH DALAM MENINGKATKAN EKONOMI MASYARAKAT PERSPEKTIF EKONOMI ISLAM (STUDI KASUS BANK SAMPAH MOJOREJO ASRI) Linawati, Linawati; Meilana, Putri Bibit
Investama : Jurnal Ekonomi dan Bisnis Vol 11 No 2 (2025): Investama : Jurnal Ekonomi dan Bisnis
Publisher : Investama : Jurnal Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/investama.v11i02.2485

Abstract

Waste is one of the main factors causing environmental problems that are still ongoing today. The imbalance between the volume of waste production and its management capacity causes waste accumulation. The presence of waste banks provides an alternative solution for the community in an effort to reduce this accumulation, namely by managing waste that previously had no use value into goods that have economic value. This study aims to examine the extent to which the role of Mojorejo Asri Waste Bank in improving the economic welfare of the community, in terms of Islamic Economics. The approach used in this research is a qualitative method, with the utilization of primary and secondary data obtained through observation techniques, in-depth interviews, and documentation of direct sources. The results showed that the existence of Mojorejo Asri Waste Bank contributed to helping fulfill the economic needs of the community, although this contribution has not been able to cover all needs as a whole. The waste management mechanism is carried out through the participation of the community who collect waste and submit it directly to the waste bank or through officers who make pick-ups. From an Islamic perspective, the buying and selling practices carried out by waste banks are considered valid or permissible. In addition, the principles applied in waste bank operations are in line with the concept of human responsibility as khalifah on earth.
PENGARUH KESULITAN KEUANGAN, RISIKO LITIGASI DAN TINGKAT UTANG TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN SUB SEKTOR KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024 Purba, Rizka Amalia; Pane, Aditya Amanda
Investama : Jurnal Ekonomi dan Bisnis Vol 11 No 2 (2025): Investama : Jurnal Ekonomi dan Bisnis
Publisher : Investama : Jurnal Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/investama.v11i2.2488

Abstract

Accounting conservatism is an accounting principle that emphasizes prudence in financial reporting, where income and assets are recognized at lower values, while expenses and liabilities are recognized at higher values to reduce the risk of overstatement. In the context of construction companies listed on the Indonesia Stock Exchange (IDX), the level of accounting conservatism can be influenced by several factors, such as financial distress, litigation risk, and debt level. The data in this study were obtained from the annual financial statements of construction and building companies accessed through the official IDX website for the period 2020 to 2024. This study uses secondary data with a multiple linear regression analysis method using SPSS version 27. Based on the research results, it was found that: (1) The statistical test results show that financial distress has a positive and significant partial effect on accounting conservatism. This indicates that the higher the level of financial distress a company experiences, the more likely management is to apply accounting conservatism to reduce the risk of asymmetric information and to provide a prudence signal to investors. (2) The statistical test results show that litigation risk has no significant partial effect on accounting conservatism. This condition reflects that even though the company faces potential legal lawsuits, management does not directly consider this factor as a basis for determining accounting conservatism policies. (3) The statistical test results show that the debt level has no significant partial effect on accounting conservatism. This indicates that the leverage level of construction companies does not exert sufficient pressure on management to tighten conservative accounting policies. (4) Simultaneously, financial distress, litigation risk, and debt level contribute 73.1% to the variation in accounting conservatism, while the remaining 26.9% is influenced by other factors outside this research model, such as audit quality, ownership structure, and company size. The results of this study are in line with agency theory, which explains that conflicts of interest between management and shareholders encourage the application of conservatism to reduce the potential for information manipulation. In addition, these findings also support signaling theory, where management uses accounting conservatism as a signal of prudence and transparency in the company’s financial condition to investors.
PENGARUH INFLASI, INDEKS PERSEPSI KORUPSI, DAN NILAI TUKAR TERHADAP FOREIGN DIRECT INVESTMENT DI KAWASAN ASEAN-5 DALAM PERSPEKTIF EKONOMI ISLAM (ANALISIS DATA PANEL 2019-2024) Utama, Ridho; Malik, Anas; Rahman, Taufiqur
Investama : Jurnal Ekonomi dan Bisnis Vol 11 No 01 (2025): Ivestama: Jurnal Ekonomi dan Bisnis
Publisher : Investama : Jurnal Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/investama.v11i01.2442

Abstract

The objective of this study is to analyze the influence of inflation, the Corruption Perceptions Index, and the exchange rate on Foreign Direct Investment (FDI) in the ASEAN-5 region from the perspective of Islamic economics during the 2019–2024 period. This research employs a quantitative method using a panel data approach. The selection of the most appropriate regression model was conducted through the Chow test, Hausman test, and Lagrange Multiplier test, which collectively identified the Random Effects Model (REM) as the most suitable. Data analysis was performed using Eviews 13 software. The findings reveal that both inflation and the Corruption Perceptions Index have a positive and significant impact on FDI, whereas the exchange rate exerts a negative but statistically insignificant effect on FDI. Collectively, inflation, the Corruption Perceptions Index, and the exchange rate significantly influence FDI, as indicated by an F-statistic probability value of 0.000047. From the perspective of Islamic economics, these results underscore the importance of economic stability, good governance, and equitable wealth distribution in fostering a healthy and sustainable investment climate.
IMPLEMENTASI PRINSIP JI’ALAH PADA BISNIS AFFILIATE SHOPEE Prastika, Rima
Investama : Jurnal Ekonomi dan Bisnis Vol 11 No 2 (2025): Investama : Jurnal Ekonomi dan Bisnis
Publisher : Investama : Jurnal Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/investama.v11i2.2483

Abstract

This research explores the suitability of Shopee Affiliate business practices with the principles of ji’alah contracts in the context of Islamic economics. A ji’alah contract is an agreement that provides rewards for services without the burden of task completion, which relates to a results-based affiliate marketing system. This research uses qualitative methods with case studies of Shopee Affiliate practitioners in Mujing Village. Information was collected through in-depth interviews and literature analysis concerning Islamic law. The findings of the research indicate that generally, the Shopee Affiliate practices meet the elements of the ji’alah contract, including clarity regarding the parties involved in the contract (Shopee as the jā’il and the affiliate as the mujta’il), details of the promotion tasks, and provisions regarding commission rewards. However, there is uncertainty (gharar) related to commission payments that depend on consumer actions, which slightly deviates from the traditional concept of ji’alah. This research concludes that this business model can be accepted within the framework of sharia with the note that transparency and fairness must be fulfilled. The implication is that education for business actors is needed, as well as strengthening regulations to ensure full alignment with the principles of Islamic economics.
ANALISIS DETERMINAN PENERIMAAN PENDAPATAN ASLI DAERAH (PAD) KOTA MATARAM TAHUN 2011-2024 Aisyah, Laela Ulfi Juianti; Salmah, Emi; Wafik, Ahmad Zaenal
Investama : Jurnal Ekonomi dan Bisnis Vol 12 No 1 (2026): Investama : Jurnal Ekonomi dan Bisnis
Publisher : Investama : Jurnal Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/investama.v12i1.2659

Abstract

 Regional Original Income (PAD) is a key indicator in measuring the level of fiscal independence of a region. Through Regional Original Income (PAD), local governments can finance various development needs and public services without relying too much on fund transfers from the central government. However, in reality, the potential of Regional Original Income (PAD) in various regions in Indonesia, including Mataram City, remains under-explored. The type of research used in this study is quantitative research using an associative approach. The results show that Regional Expenditure partially has a positive and significant effect on Mataram City's Regional Original Income (PAD), so that increased public spending can encourage increased regional revenue. Meanwhile, Regional Financing and Population have a negative and insignificant effect, indicating that neither has made a real contribution to increasing PAD. Inflation has a positive but insignificant effect, because price increases have not been fully followed by an increase in community economic activity. Simultaneously, the four variables Regional Expenditure, Regional Financing, Inflation, and Population have a significant effect on Regional Original Income (PAD), as shown by the results of the F test. This finding emphasizes the importance of effective expenditure management, optimizing the use of regional financing, controlling inflation, and increasing population productivity to support fiscal independence and increasing Regional Original Income of Mataram City.
ANALISIS PERHITUNGAN PENYUSUTAN ASET TETAP MENURUT PSAK NO. 216 (REVISI 2024) DAN PERATURAN MENTERI KEUANGAN SERTA DAMPAKNYA TERHADAP LAPORAN LABA RUGI PADA PT. XYZ KABUPATEN SUKABUMI TAHUN 2024 Syabilla, Vina; Lasmana, Andy; Didi, Didi
Investama : Jurnal Ekonomi dan Bisnis Vol 12 No 1 (2026): Investama : Jurnal Ekonomi dan Bisnis
Publisher : Investama : Jurnal Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/investama.v12i1.2870

Abstract

 This study aims to analyze the calculation of fixed asset depreciation at PT. XYZ based on PSAK No. 216 (Revised 2024) and tax regulations stipulated in the Minister of Finance Regulation No. 72 of 2023, as well as to examine its impact on the company’s income statement and fiscal corrections. Fixed assets are a crucial component of manufacturing companies’ operational activities, as they have material value and long-term useful lives. Therefore, depreciation calculations significantly affect financial performance and corporate income tax obligations. This research employs a descriptive qualitative approach with a comparative analysis method by comparing fixed asset depreciation calculations based on company policies, PSAK No. 216 (Revised 2024), and PMK No. 72 of 2023. The data used are secondary data obtained from the company’s financial statements, fixed asset registers, and other supporting documents. The results indicate that, in general, the classification of fixed assets implemented by PT. XYZ complies with the provisions of PMK No. 72 of 2023. However, discrepancies were found in depreciation calculations, particularly for assets whose useful lives had expired but were still depreciated, as well as assets that were depreciated before being put into use. These differences led to variations in depreciation expense recognition between commercial and fiscal depreciation, affecting reported profit and resulting in positive fiscal corrections. Therefore, the company is required to improve the accuracy of its fixed asset depreciation calculations to ensure reliable and accurate financial reporting in accordance with applicable accounting standards and tax regulations.
PENILAIAN KINERJA KEUANGAN MENGGUNAKAN ANALISIS RASIO KEUANGAN DAN ANALISIS TREND (STUDI KASUS PADA PT. XYZ PERIODE 2019-2023) Fauziah, Sarah Siti; Afif, Muhammad Nur; Melani, Maria Magdalena
Investama : Jurnal Ekonomi dan Bisnis Vol 12 No 1 (2026): Investama : Jurnal Ekonomi dan Bisnis
Publisher : Investama : Jurnal Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/investama.v12i1.2873

Abstract

To assess a company’s financial condition and performance, financial ratio analysis is a commonly used method. Trend analysis is a method for evaluating financial statements by observing whether a company’s performance is improving or declining over time. This study aims to analyze the financial performance of PT. XYZ from 2019 to 2023, and to examine its development trends. The analysis uses financial ratios, including liquidity, solvency, activity, and profitability ratios, along with trend analysis. The object of this research is the annual financial statements of PT. XYZ, such as the balance sheet and income statement for the 2019–2023 period. This research applies a descriptive quantitative method, and the data were collected directly from the company. The results show that, in general, the company’s financial ratios, including liquidity, solvency, activity, and profitability, are categorized as unhealthy or underperforming. However, when viewed from the trend development over the research period, the average performance has increasingly improved.
MEKANISME PASAR DALAM PERSPEKTIF AL-GHAZALI DAN ALFRED MARSHALL: STUDI KOMPARATIF KONSEP HARGA, PERMINTAAN, DAN KESEIMBANGAN Rachmawati, Tri Yulia
Investama : Jurnal Ekonomi dan Bisnis Vol 12 No 1 (2026): Investama : Jurnal Ekonomi dan Bisnis
Publisher : Investama : Jurnal Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/investama.v12i1.2928

Abstract

 This study examines market mechanisms from the perspectives of two different figures: Al-Ghazali and Alfred Marshall, focusing on the concepts of price, demand, and equilibrium. The research background stems from the need to understand markets not only as technically functioning economic systems but also as social institutions requiring ethical and fair principles. The purpose of this study is to identify the similarities, differences, and relevance of Al-Ghazali and Marshall's thinking to the contemporary economic context. The method used is library research with content analysis techniques of relevant primary and secondary sources. The results show that Marshall views prices and market equilibrium as the result of the interaction of supply and demand that can be analyzed systematically. In contrast, Al-Ghazali emphasizes that price legitimacy and market stability must be within the framework of public interest, honesty, and the prevention of harmful practices such as fraud and hoarding. These findings emphasize that an ideal market mechanism must not only be efficient but also fair and oriented towards the public interest. Theoretically, this study offers a synthesis of two layers of equilibrium: technical (Marshall) and normative (Al-Ghazali). Practically, the results of this study can serve as a basis for strengthening market governance that integrates economic analysis with ethical values.
MODERN MONETARY THEORY DAN EKONOMI ISLAM: MENGINTEGRASIKAN PENDEKATAN KEBIJAKAN FISKAL UNTUK PENGELOLAAN KETENAGAKERJAAN DAN INFLASI Pamungkas, Ganda Yulida Trisakti
Investama : Jurnal Ekonomi dan Bisnis Vol 12 No 1 (2026): Investama : Jurnal Ekonomi dan Bisnis
Publisher : Investama : Jurnal Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/investama.v12i1.2937

Abstract

This study explores the integration of Modern Monetary Theory (MMT) with Islamic economic principles in addressing macroeconomic challenges such as inflation and unemployment. The research employs a descriptive-analytical qualitative approach using a comprehensive literature review methodology, analyzing data from academic journals, central bank reports, and research institutions covering the period 2012–2022. The study synthesizes MMT concepts of monetary sovereignty, money creation mechanisms, and job guarantee programs with Islamic economic principles that emphasize the state’s responsibility for social welfare and economic justice. Through a systematic examination of the similarities and differences between MMT and Islamic economics, this study demonstrates that both frameworks recognize the active role of government in regulating the economy for social purposes, prioritizing human well-being over abstract financial targets. Analysis of practical implementation during the COVID-19 pandemic, particularly Indonesia’s fiscal response and the U.S. Wage Protection Program, reveals that sovereign nations can effectively utilize fiscal capacity to maintain economic stability without triggering uncontrolled inflation. The study concludes that integrating MMT principles with Islamic economic values creates a pragmatic and ethical policy framework, enabling governments to optimize fiscal and monetary capacity for public welfare while upholding social justice and moral considerations. The novelty of this research lies in its comprehensive framework that bridges heterodox macroeconomics with Islamic economic ethics, offering a contextually relevant model for economic policymaking in Muslim-majority countries.
PENDEKATAN EKSPERIMENTAL DALAM MERUMUSKAN SINTESIS BARU: INTEGRASI PRINSIP DISTRIBUSI KEKAYAAN ISLAM DAN INOVASI BERORIENTASI MISI BAGI KETAHANAN GLOBAL Pratama, Dio Septa
Investama : Jurnal Ekonomi dan Bisnis Vol 12 No 1 (2026): Investama : Jurnal Ekonomi dan Bisnis
Publisher : Investama : Jurnal Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/investama.v12i1.2938

Abstract

 Contemporary global challenges ranging from climate volatility and pandemics to widening social inequality have exposed the limitations of conventional economic paradigms in cultivating systemic resilience. This article argues that effective solutions require a transformative approach that integrates normative ethical frameworks, the dynamic role of the state, and rigorous empirical validation. Against this backdrop, the study introduces and examines an innovative analytical framework that brings together three distinct intellectual traditions: the ethical principles of wealth distribution in Islamic economics as articulated by M. Umer Chapra and M. Nejatullah Siddiqi; the Mission-Oriented Innovation (MOI) theory developed by Mariana Mazzucato to strategically steer innovation towards public purpose; and the experimental, evidence-based approach to policy design advanced by Esther Duflo. Through conceptual analysis and selected illustrative case studies, the article demonstrates how these three paradigms can be coherently integrated into a more comprehensive policy framework. The principles of Islamic economics provide a normative value foundation anchored in justice, equitable distribution, and collective welfare (maslahah) as the ultimate objective (telos). Meanwhile, the MOI framework articulates a strategic role for the state in shaping markets and directing investment in ways that are consistent with these normative goals. The experimental approach serves as a critical instrument for enabling iterative validation and contextual learning, thereby ensuring that the resulting policies are not only effective and efficient but also adaptive to evolving conditions. The findings indicate that the synergy among these three frameworks mitigates the limitations inherent in each approach when applied in isolation, while simultaneously offering a robust foundation for the development of holistic and evidence-based policies. The principal conclusion suggests that the application of an “experimental lens” in support of mission-oriented initiatives grounded in Islamic distributive ethics can significantly enhance both the quality of policy design and the overall impact of interventions aimed at building inclusive and sustainable global resilience. More broadly, this study contributes to the enrichment of interdisciplinary dialogue across the fields of development economics, Islamic economics, and policy innovation.

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