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Aldo Robby Pradana
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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 105 Documents
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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 Vina Syabilla; Andy Lasmana; 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) Sarah Siti Fauziah; Muhammad Nur Afif; Maria Magdalena Melani
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 Tri Yulia Rachmawati
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 Ganda Yulida Trisakti Pamungkas
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 Dio Septa Pratama
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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