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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 117 Documents
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INTEGRASI ACTIVITY BASED COSTING DAN KAIZEN COSTING SEBAGAI STRATEGI EFISIENSI BIAYA PRODUKSI PADA UMKM OLAHAN DURIAN Indra Devid Samuel Tarigan; Linda Lores; Desy Astrid Anindya
Investama : Jurnal Ekonomi dan Bisnis Vol 12 No 2 (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.v12i2.3226

Abstract

This study analyzes production cost efficiency at Wahyoe Durian Medan, an SME producing durian pancake variants, by comparing the conventional costing method with Activity-Based Costing (ABC) and by designing a Kaizen Costing improvement based on the ABC result. A descriptive method with a quantitative approach was used. Data on production costs and operational activities were collected through interviews, observation, and documentation for the April 2026 period. The conventional method allocated overhead using a single volume-based driver, whereas ABC traced overhead to three homogeneous cost pools (processing, labelling, and storage) using unit and batch cost drivers. The comparison revealed undercosting on four pancake variants and overcosting on two roll variants under the conventional method. Two non-value-added activities, gas usage and refrigerator electricity, were identified as sources of waste. Reducing them produced an overhead saving of Rp347,517, which lowered the unit cost of all products. Most products reached the allowable cost computed from a 30% target profit, except Pancake Roll Durian Mini, which still requires further improvement. The findings show that combining ABC and Kaizen Costing improves costing accuracy and supports sustainable production cost efficiency for culinary SMEs
REFORMULASI QIWĀMAH MELALUI MAQĀṢID AL-SHARĪ‘AH: MENUJU MODEL KEADILAN EKONOMI DALAM KELUARGA MUSLIM Lina Nur Anisa
Investama : Jurnal Ekonomi dan Bisnis Vol 12 No 2 (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.v12i2.3270

Abstract

 This article analyzes the reformulation of qiwāmah based on maqāṣid alsharī‘ah, with a focus on its relevance to economic justice in contemporary Muslim families. The discussion departs from the changing structure of family economics, including the increasing financial contribution of wives, dualearner households, and the need for a more proportional distribution of rights, duties, and authority. The purpose of this study is to reconstruct qiwāmah from a model of unilateral authority into a relational responsibility oriented toward welfare, justice, and family protection. The method used is library research with a normative-conceptual approach, in which primary and secondary literature related to qiwāmah, nafāqah, maqāṣid al-sharī‘ah, gender justice, and family economics is collected and descriptively analyzed. The findings show that qiwāmah should be understood through six indicators: sufficiency of maintenance, protection of life, continuity of care, distribution of domestic work, participation in decision-making, and protection of family assets. Thus, this study offers a model of economically just qiwāmah that can serve as a conceptual framework for Islamic family law, family counseling, and gender-responsive policy development.
PREFERENSI GENERASI MUDA TERHADAP PRODUK INVESTASI SYARIAH: DIALETIKA ORIENTASI SPIRITUAL DAN KOMODIFIKASI TREN PASAR Kasmiati Kasmiati
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.v12i1.3287

Abstract

The rapid development of the Islamic financial industry in Indonesia has been accompanied by increasing participation among young people in various Islamic investment products. This phenomenon is influenced not only by spiritual orientation but also by advancements in digital technology and the commodification of Islamic investment through social media. This study aims to examine the preferences of the younger generation toward Islamic investment products by exploring the interaction between spiritual orientation and market commodification. This study employed a qualitative phenomenological approach. The participants consisted of 12 members of Generation Z and early Millennials aged 18–35 who were familiar with or had invested in Islamic financial products. Additional information was obtained from practitioners, academics, and managers of Islamic investment institutions. Data were collected through in-depth interviews, observations, and document analysis and were analyzed using an interactive model consisting of data reduction, data display, and conclusion drawing. The findings reveal that spiritual orientation serves as the primary foundation for young people's preference for Islamic investment products, reflected in their commitment to investing in accordance with Islamic principles and seeking barakah (divine blessings) in wealth management. However, social media, financial influencers, and digital marketing strategies also play a significant role in shaping perceptions and enhancing the attractiveness of Islamic investment as part of a modern lifestyle. The findings further indicate that young people's investment preferences are shaped by the interaction between spiritual values and market commodification. Therefore, the development of the Islamic investment industry should maintain a balance between commercial objectives and Islamic values by strengthening Islamic financial literacy and implementing educational marketing strategies to preserve the integrity of Islamic financial principles in the digital era.
ANALISIS KEMASLAHATAN TRANSAKSI DENGAN SHOPEEPAY LATER DI APLIKASI SHOPEE PERSPEKTIF WAHBAH ZUHAILI Nerissa Arviana Fadhila
Investama : Jurnal Ekonomi dan Bisnis Vol 12 No 2 (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.v12i2.2969

Abstract

 At this time, technology is developing very rapidly with the help of the internet. It cannot even be denied that the internet today has coexisted with human life. With the help of the internet, many conveniences are obtained, which is marked by the emergence of new innovations in the trade sector, namely e-commerce (electronic-commerce) which is the marketing of goods and services using electronics such as the internet. Based on information from Globalwebindex in 2019, Indonesia occupies the position as the country with the highest level of ECommerce usage. One of the applications that currently provides the Pay Later feature is Shopee, which is called Shopeepay Later. Because of this Shopeepay Later, it is necessary to know how useful it is. The purpose of writing this scientific paper is to find out the benefits of transactions with Shopeepay Later in the Shopee application according to Wahbah Zuhaili. The research method used is a qualitative-descriptive research method.
PENGARUH UKURAN PERUSAHAAN, TINGKAT UTANG, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN EMISI KARBON PADA PERUSAHAAN MINYAK DAN GAS YANG TERDAFTAR DI BEI TAHUN 2021-2024 Yusniva Sahara Purba; Rana Fathinah Ananda; Aditya Amanda Pane
Investama : Jurnal Ekonomi dan Bisnis Vol 12 No 2 (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.v12i2.3000

Abstract

 This study aims to examine the influence of firm size, leverage, and profitability on the level of carbon emission disclosure among oil and gas companies listed on the Indonesia Stock Exchange from 2021 to 2024. It is intended for academics, investors, and policymakers with an interest in sustainability and environmental reporting. The study employs a quantitative approach with an associative research design, utilizing secondary data sourced from corporate annual reports and sustainability reports. The sample consists of 17 companies selected through purposive sampling. Data analysis techniques include descriptive statistics, multiple linear regression, hypothesis testing (t-test and Ftest), and classical assumption testing, processed using SPSS version 27. The results indicate that firm size and profitability have a positive and significant effect on carbon emission disclosure, whereas leverage does not have a significant partial effect. However, the three variables collectively exert a significant influence on carbon emission disclosure among the oil and gas companies listed on the Indonesia Stock Exchange.
PENGARUH ROE DAN LDR TERHADAP HARGA SAHAM BRI DENGAN EPS SEBAGAI VARIABEL INTERVENING PERIODE 2016-2025 Nabila Nur ‘Aini Husna; Irma Nur Azizah; Maya Dwi Yuliani; Yunia Nelly Zakkiyah; Muhammad Bima Patria; Achmad Miftachul Huda
Investama : Jurnal Ekonomi dan Bisnis Vol 12 No 2 (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.v12i2.3150

Abstract

 Banks in Indonesia have spent the past decade adjusting to a market that grew steadily less predictable, especially once COVID-19 shook economic stability, corporate earnings, and share prices all at once. That instability pushed investors toward closer scrutiny of financial ratios as a gauge of a firm's underlying health. At PT. Bank Rakyat Indonesia (Persero) Tbk., share price between 2016 and 2025 did not always track the bank's reported financial condition, a mismatch this study tries to unpack. Working from Signaling Theory, the analysis treats Return on Equity and the Loan to Deposit Ratio as two internal drivers, asks how each shapes Earnings Per Share, and then checks whether that chain of influence extends to the stock's market price. Quarterly financial statements and share-price series were run through multiple linear regression and path analysis in EViews under a quantitative, causal-associative design. Return on Equity came out positive and significant for Earnings Per Share; the Loan to Deposit Ratio did not. None of the three measures moved stock price on their own, and Earnings Per Share failed to carry any indirect effect from either ratio through to price.
PEMBIAYAAN SYARIAH BAGI PELAKU UMKM DI PASAR TAKERAN, KABUPATEN MAGETAN: ANALISIS KESIAPAN CALON PEMOHON Aldo Robby Pradana
Investama : Jurnal Ekonomi dan Bisnis Vol 12 No 2 (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.v12i2.3330

Abstract

Sharia financing serves as an alternative capital source for MSMEs, yet the readiness of prospective applicants is often overlooked. This study analyzes the motivation, readiness, and supporting and inhibiting factors of MSME actors at Pasar Takeran, Magetan Regency, in applying for financing from sharia financial institutions. A qualitative approach with a case study design was employed, involving ten traders as primary informants. Data were collected through in-depth interviews, observation, and documentation, and analyzed thematically. The analysis focused on capital needs, knowledge of sharia financing, perceptions of contracts and requirements, institutional selection considerations, and application readiness. The findings reveal variations in informant readiness influenced by sharia financial literacy, business experience, and information access. Practical implications are directed toward contract education and business record-keeping assistance for traditional market traders.

Page 12 of 12 | Total Record : 117

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