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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 94 Documents
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TITIK KRITIS PENERAPAN HALAL SUPPLY CHAIN PADA KOMODITAS DAGING SAPI DI PASAR TRADISIONAL WONOKROMO SURABAYA Rahmadana, Rayhan Fahreza; Basya, Maziyah Mazza
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.v11i01.1881

Abstract

This research aims to identify and analyze the critical points of implementing a halal supply chain for beef commodities in the Wonokromo Traditional Market, Surabaya. The method used is qualitative research with primary data collection through interviews and field observations, as well as secondary data from relevant documents. The research results show that the beef supply chain includes four main critical points, namely the slaughtering process, handling of materials, storage, and transportation. The slaughtering process is carried out at the Kedurus slaughterhouse, which is halal-certified, supervised by halal supervisors, and adheres to Islamic procedures. The handling of materials by meat traders is based on two purchasing approaches: whole cow purchases and item-by-item purchases, with the main challenge being the cleanliness of tools and work areas. The majority of meat storage is done using freezers to maintain quality, although the cleanliness of the freezers is an important aspect that must be considered. In transportation, traders use pick-up trucks without special packaging to maintain air circulation, but this increases the risk of contamination from the environment. Additionally, the environment where the meat is sold, which is close to chicken coops, presents additional challenges related to cleanliness and contamination risks. This research emphasizes that the application of halal principles at every stage of the supply chain is crucial for maintaining the halal status and quality of beef products. The results of this research are expected to serve as a guide for traditional market players in improving halal supply chain management and providing protection to both Muslim and non-Muslim consumers.
THE PRICE DYNAMICS OF STRATEGIC COMMODITIES DURING RAMADAN: AN ANALYSIS FROM AN ISLAMIC ECONOMIC PERSPECTIVE Anisa, Lina Nur
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.v11i01.2098

Abstract

This article discusses the dynamics of strategic commodity prices during Ramadhan from an Islamic economic perspective, highlighting the factors influencing price fluctuations and policies to address them. Based on a literature review, the study identifies that surges in demand, uneven distribution, and unfair trading practices contribute to price volatility that harms consumers. The aim of this research is to explore how Islamic economic principles, such as fair pricing and maslahah, can be applied to create a more stable and equitable market. The research methodology involves literature analysis, reviewing both primary and secondary sources to gain a comprehensive understanding of the relationship between Sharia-based pricing policies and market stability during Ramadhan. The findings show that implementing Sharia-based price policies, such as prohibitions on hoarding (ihtikar) and more equitable distribution of goods, can help reduce unreasonable price spikes. The study also underscores the importance of education and Islamic economic literacy to strengthen consumer trust and encourage more ethical decision-making by market participants. In conclusion, Sharia-based policies provide a relevant framework for managing price fluctuations of commodities during Ramadhan, creating a better balance between producers, distributors, and consumers. Thus, this study contributes to Islamic economic literature by offering a more practical and applicable approach to maintaining price stability and improving societal welfare.
MODEL KOPERASI PESANTREN DAN KEMANDIRIAN EKONOMI : STUDI KOPONTREN AL-IKHLAS MAGETAN JAWA TIMUR Hamdani, Hamdani
Investama : Jurnal Ekonomi dan Bisnis Vol 10 No 2 (2024): 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.v10i2.2393

Abstract

This study aims to examine the management of the Al-Ikhlas Islamic boarding school cooperative in Krakas, Magetan, East Java, in managing santri-based finances. This cooperative carries an inclusive model with the principle of "from santri, by santri, and for santri", and prohibits trading activities outside the cooperative within the pesantren environment. With the number of santri reaching 600 people, the cooperative is able to generate a daily turnover of up to IDR 30 million from transactions for the daily needs of santri. This study shows that the pesantren cooperative not only supports internal economic activities, but also becomes an important instrument in creating economic independence, forming the entrepreneurial character of santri, and covering the operational costs of the pesantren. This model proves that pesantren-based cooperatives can be a solution to the economic challenges of religious institutions and surrounding communities, as well as contributing to the development of a people's economy based on sharia values.
EKONOMI SIRKULAR DI PESANTREN: INOVASI PP. ANNUQAYAH LUBANGSA DALAM PENGELOLAAN SAMPAH Amin, Moh. Abqoriyin; Maksum, Maksum; Muktirrahman, Muktirrahman; Huda, Nurul
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.v11i02.2152

Abstract

This research aims to explore the application of circular economy principles in pesantren through a case study of the waste management system of PP. Annuqayah Lubangsa. Using a descriptive qualitative approach, data was collected through participant observation, semi-structured interviews with 15 key informants, and document analysis. The results showed that PP. Annuqayah Lubangsa has successfully developed a sustainable waste management system through the Jatian Technical Implementation Unit (UPT). The circular economy model implemented includes systematic waste segregation into plastic, paper, organic, and residue categories, followed by value-added processing that generates a monthly income of IDR 3 to 3.5 million. The research identified three key success factors: community-based management involving santri in the entire process, integration of Islamic ecological ethics, and development of innovative products such as plastic paving blocks. This research contributes to the understanding of how religious educational institutions can simultaneously address waste management challenges, create economic value and support environmental sustainability, and offers a replicable model for similar institutions. Research limitations include the focus on a single case study and the use of qualitative metrics for economic impact assessment.
TRANSFOMASI EKONOMI MUSTAHIK MELALUI ZAKAT PRODUKTIF : ANALISIS PROGRAM BAZNAS KABUPATEN PACITAN Darwisy, Muhammad; Ma`ruf, Syaiful; Sustiawan, Asis
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.v11i02.2155

Abstract

Changes in economic status and business improvement are expectations for business actors, one of the government institutions that participate in encouraging the economic growth of the community is BAZNAS. BAZNAS Pacitan Regency has a social program called Productive Zakat, there are two types of financing provided to mustahik, namely the Business Rombong Program and Revolving Funds. The purpose of this study is the extent to which the impact of the productive zakat program in transforming the economy of mustahik in Pacitan Regency for the better. The lack of financial capital, expertise, and creativity is the main problem experienced by mustahik. This type of research is field research, the method used is descriptive qualitative, for the data used in this research consists of primary data and secondary data. Primary data was obtained from interviews with BAZNAS Pacitan Regency and mustahik recipients of the Productive Zakat program. Secondary data was obtained from BAZNAS program reports, some literature, articles from magazines, journals and newspapers on the internet. The results showed that the implementation of productive zakat programs, both revolving fund programs and business rombong, had a positive impact on mustahik business growth, increased income and gave birth to new entrepreneurs. The productive zakat utilization program carried out by BAZNAS Pacitan Regency has been running well. However, it needs to be improved again, one of which is in terms of socialization to the community.
ANALISIS MANAJEMEN PENGUMPULAN (FUNDRAISING) ZAKAT PROFESI DI LAZ PERSADA PAMEKASAN DENGAN PRINSIP POAC Rohman, Habibur
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.v11i02.2172

Abstract

In the Islamic view, all aspects of human life are regulated in Islam, including economic aspects. Poverty has always been a never-ending problem. The instrument that can alleviate poverty in the Islamic view is known as zakat. LAZ PERSADA Pamekasan, which is one of the zakat amil institutions in Pamekasan, which is still relatively new, of course requires strategies and methods in conducting zakat fundraising so that people can channel their zakat to this institution. The aim of this research is to find out the mechanism or method of LAZ PERSADA Pamekasan in conducting zakat fundraising, as well as analyzing zakat fundraising in terms of the POAC aspect. This research uses descriptive qualitative research. Research findings at LAZ PERSADA in conducting zakat fundraising use two methods, namely direct fundraising and indirect fundraising, and at LAZ PERSADA Pamekasan they have implemented POAC well and effectively.
ANALISIS PENGARUH KURS RUPIAH, CADANGAN DEVISA DAN THE FED RATE TERHADAP SUKU BUNGA DI INDONESIA DALAM PERSPEKTIF EKONOMI ISLAM TAHUN 2003-2024 DENGAN PENDEKATAN VECM Al lamsa, Salman; Malik, Anas; Ningsih, Nur Wahyu
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.v11i02.2458

Abstract

This study aims to analyze the influence of rupiah exchange rate, foreign exchange reserves, and The Fed Rate on interest rates in Indonesia from an Islamic economic perspective for the period 2003-2024 using the Vector Error Correction Model (VECM) approach. This research uses a quantitative approach with time series data for 22 years (2003-2024) and analyzes data using Eviews 10. The results show that in the long term, the rupiah exchange rate has a significant effect on interest rates in Indonesia (t-statistic 2.93 > t-table 2.10), The Fed Rate has a significant effect on interest rates (t-statistic 2.67 > t-table 2.10), while foreign exchange reserves do not significantly affect interest rates (t-statistic 1.85 < t-table 2.10). From an Islamic economic perspective, interest rates are a manifestation of usury (riba) practices that are prohibited because they contain elements of exploitation and injustice. Islamic financial systems develop comprehensive alternatives through profit-sharing principles (mudharabah), buying and selling (murabahah), and leasing (ijarah) that reflect dimensions of justice and blessing. This research provides an important contribution to monetary policy making that considers national economic stability while still referring to Islamic economic principles.
PENGARUH TAX PLANNING DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN KEUANGAN SEKTOR ASURANSI Manafe, Joya; Widyastuti, Tri
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.v11i2.2473

Abstract

Taxes are the country's largest income, but tax entities are seen as obstacles. Tax planning and tax avoidance strategies are part of managerial decisionmaking that can affect investor perception and affect the market value of a company. This research aims to test the effect of tax planning and tax avoidance on the corporate value of the insurance sector listed on the Indonesia Stock Exchange (IDX) during the period 2021- 2024. This study uses a quantitative approach with associative research types. The data used is secondary data in the form of annual financial statements from nine insurance companies, obtained through the official website of the IDX and the website of each company. Tax planning (ETR), tax avoidance (BTD), and corporate value variables using Tobin's Q. Analysis of the data was conducted using a classical assumption test, multiple linear regression and hypothesis test with the help of SPSS software version 27. Research results showed that partial tax planning did not have a significant effect on corporate value, while tax avoidance had a significant effect. Simultaneously, the two variables did not have a significant effect on corporate value. This indicates that the tax efficiency strategy in the insurance sector is not strong enough to directly affect corporate value.
PENGARUH PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN Sari, Sonia Nanda; Widyastuti, Tri
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.v11i2.2476

Abstract

The decline in tax contributions from the mining sector indicates the potential for tax avoidance by companies in the sector. Tax avoidance is a concern because it can significantly affect state revenues. This study aims to examine the effect of profitability (Net Profit Margin), leverage (Debt to Equity), and capital intensity (Capital Intensity Ratio) on tax avoidance (Cash Effective Tax Rate) in mining companies listed on the Indonesia Stock Exchange in 2022-2024. This research is a type of quantitative research. The data used is secondary data obtained from financial reports on the official website of the Indonesia Stock Exchange. Data analysis was conducted using multiple linear regression to test the effect of each variable on tax avoidance, with data processing using the SPSS 27 program. The results of the study showed that profitability partially affected tax avoidance, while leverage and capital intensity did not affect tax avoidance. Profitability, leverage, and capital intensity simultaneously affected tax avoidance.
PENGARUH FRAUD TRIANGLE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FARMASI DI BURSA EFEK INDONESIA (BEI)TAHUN 2021-2023 Sitanggang, Kristin Ayu Putri; Pane, Aditya Amanda; Sari, Warsani Purnama
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.v11i2.2479

Abstract

This study aims to determine the effect of the fraud triangle consisting of pressure, opportunity, and rationalization on earnings management practices in pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The type of research used is quantitative research with an associative approach. This study uses an approach with a purposive sampling technique on 23 companies that meet the criteria, resulting in a total of 69 observations over three years. The results of the study indicate that pressure and opportunity have a positive and significant effect on earnings management, while rationalization does not have a significant effect on pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period.

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