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M. Zidny Nafi' Hasbi
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JEBA
Published by Business finance analyst Co., Indonesia
ISSN : -     EISSN : 29879051     DOI : -
Core Subject : Economy, Science, Social,
Economics, Econometrics & Finance Environmental Science Library & Information Science
The Journal of Economic and Business Analysis (JEBA), is open access, peer-reviewed journal whose objective is to publish original research papers related to business economics. These issues may include sales promotion, investment volume, the nature and extent of competition, analysis of competitors, financial positions, labour relations, and government policies.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 1 (2025): June" : 5 Documents clear
Application Of Psak 10 Concerning The Presentation Of Financial Statements On Foreign Exchange Transactions To The Financial Statements Of Pt Alumino Light Meta Industry, Tbk. Sukma Ayu Mustika
Journal of Economic and Business Analysis Vol. 3 No. 1 (2025): June
Publisher : Business Finence Analyst Co.,

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Abstract

The application of the Financial Accounting Standards Statement (PSAK) 10 has become very relevant in managing foreign exchange transactions, especially for companies that are active in international trade. This study aims to analyze the application of PSAK 10 at PT Alumino Light Meta Industry Tbk, with a focus on the impact of exchange rate fluctuations on the company's financial statements. The research approach uses a mixed-method method that includes qualitative analysis to understand the process of implementing PSAK 10 and quantitative analysis to evaluate its impact on financial statements for the 2019-2023 period. The results of the study show that PT Alumino consistently recognizes foreign exchange transactions based on the prevailing exchange rate at the time the transaction occurs, as well as recording the exchange rate difference as profit or loss. The implementation of PSAK 10 has had a significant impact on the income statement and other comprehensive income, although the company's overall performance has tended to decline over the past five years. This study emphasizes the importance of implementing PSAK 10 in creating accurate and transparent financial reports, as well as managing the risk of foreign exchange rate fluctuations. This study recommends further studies on foreign exchange risk mitigation strategies, such as hedging, as well as an analysis of the implementation of PSAK 10 in various industrial sectors. Keywords: PSAK 10, foreign exchange transactions, exchange rate differences, financial statements
Perbandingan Kebijakan Kurs di Asia Tenggara Menggunakan Banxia Frontier Analysis (2013-2023) Sabila, Ahya Bazlin
Journal of Economic and Business Analysis Vol. 3 No. 1 (2025): June
Publisher : Business Finence Analyst Co.,

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Abstract

This research evaluates the efficiency of exchange rate policies in Southeast Asian countries from 2013 to 2023 using the Banxia Frontier Analysis method. By analyzing macroeconomic indicators such as inflation rates, GDP growth, and interest rates, the study identifies disparities in policy effectiveness among these countries. The findings reveal that Brunei Darussalam, Singapore, and Malaysia demonstrate high efficiency in exchange rate management, achieving significant stability with minimal input. This success is attributed to their responsive and well-structured monetary policies, which adapt effectively to global economic dynamics, fostering competitiveness and attracting foreign investment. In contrast, countries such as Myanmar and Thailand exhibit low efficiency, characterized by high input usage and suboptimal output. These inefficiencies are linked to inconsistent economic growth, high inflation, and rigid monetary policies. This study highlights the critical role of efficient exchange rate management in promoting economic stability and sustainable growth. Policymakers are encouraged to adopt more adaptable and resource-efficient strategies to improve stability and resilience against external economic pressures.
Analysis of Risk Mitigation Strategies for Problem Murabahah Financing at Baitul Mal Wa Tamwil (BMT) Salsabila, Salsabila; Syera Fazza Fatihahdewi; Dwi Yudha Darmawan
Journal of Economic and Business Analysis Vol. 3 No. 1 (2025): June
Publisher : Business Finence Analyst Co.,

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Abstract

Murabahah financing is the main product offered by Baitul Maal wa Tamwil (BMT) and is believed to have a lower risk compared to other types of financing. However, BMT often experiences problems with late payments made by its members, which can affect the liquidity and financial stability of the institution. This study aims to identify various factors that cause late payments and design effective strategies to reduce risk. The results of the analysis show that there is a significant positive influence of the factors causing late payments on the time of the delay itself, while risk mitigation strategies do not show a significant impact. These findings indicate the need for improvements in risk mitigation techniques and members' understanding of payment obligations so that the quality of financing and operational stability of BMTs are maintained.
Bahasa Inggris: Bahasa Indonesia Ramadhan Akbar, Hafiz
Journal of Economic and Business Analysis Vol. 3 No. 1 (2025): June
Publisher : Business Finence Analyst Co.,

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Abstract

This study aims to analyze the risks in managing zakat funds at the Semingin Makmur Mosque and the implementation of risk management to maintain trust and management effectiveness. The method used is qualitative with a case study through interviews and observations of mosque administrators and the zakat payer. The results show that the main risks include operational, distribution, and reputational risks due to error-prone manual management systems. Risk management is carried out by identification, analysis, and mitigation through increased transparency, accountability, and socialization. The research recommends the development of a more professional and integrated zakat management system to minimize risks and increase public trust.
Implementation of Sharia Risk Management in Handling Problematic Musyarakah Financing at Baitul Maal Wat Tamwil (BMT) Cahya Maharani; Dina Hanifah Masri; Rahmah Dhani
Journal of Economic and Business Analysis Vol. 3 No. 1 (2025): June
Publisher : Business Finence Analyst Co.,

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Abstract

This article analyzes the role of Baitul Mal Wat Tamwil (BMT) as a non-bank microfinance institution that operates based on sharia principles with a profit-sharing system, which aims to improve the economic welfare of small communities. BMT provides financing products with the Musyarakah principle to support the sustainability of community businesses, especially in the field of Micro, Small and Medium Enterprises (MSMEs). However, despite its significant benefits, BMT also faces various risks that can affect its smooth operations. These risks are related to uncertainties that can lead to unexpected losses such as delays in financing payments. Therefore, the implementation of effective risk management is essential to mitigate these potential losses. Risk management includes the steps of planning, organizing, implementing, and controlling the risks that may occur. The method used in this research is the distribution of questionnaires directly to BMT officers using SmartPLS to analyze the relationship between the application of sharia risk management in handling problematic financing in BMT.This article discusses the importance of implementing good risk management in BMT to ensure smooth operations and business sustainability in the midst of existing challenges. Through this approach, it is expected that BMT can continue to operate optimally in improving the welfare of the community based on sharia principles. Keywords: Sharia risk management, Musyarakah financing, Baitul Maal wa Tamwil (BMT), internal conflict of interest, non-performing loans, agency theory.

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