Investment In Fixed Assets Research Articles

Effects of economic growth target on the urban–rural income gap in China: An empirical study based on the urban bias theory

Urban–rural imbalance is a common phenomenon, and its prominent manifestation is the sustained expansion of the urban–rural income gap. For emerging countries, this gap encountered during the development process should be addressed by promoting development, which also puts forward high requirements for economic management. Inspired by political economy theory and the widening urban–rural income gap in China, this study constructs a theoretical framework of “purpose-behavior-performance-structure” based on the urban bias theory, and then quantitatively examines the effect of economic growth target on the urban–rural income gap based on panel data at the provincial level. In addition, we explore the mechanism by which economic growth targets affect the urban–rural income gap with the mediating effect model, and investigate the impact of marketization and spatial structure on the relationship between economic growth targets and urban–rural income gap with the moderating effect model. The results show that the economic growth target significantly contributes to the widening urban–rural income gap in the face of the political promotion incentives and economic growth target accountability system, and this effect exhibits substantial spatiotemporal heterogeneity. In addition, fiscal expenditure, fixed asset investment, and labor mismatch under urban bias are important mechanisms that lead to the widening urban–rural income gap, and the marketization level and spatial structure significantly affect this relationship. We put economic growth management, urban bias, and urban–rural income gap into the “purpose-behavior-performance-structure” theoretical framework, which provides a new explanatory perspective for understanding the urban–rural income gap in emerging economies, and new policy insights for rational economic growth management.

To What Extent Has the Real Estate Industry Affected China's Economic Growth?

This paper focuses on the impact of the real estate industry on China's economic growth. We discovered, through an examination of certain specialist literature and statistical data analysis, that the real estate sector has been a major factor in China's economic expansion. Particularly, real estate investment is a considerable portion of fixed asset investments and makes a noteworthy contribution to economic growth. However, every coin has two sides. The rapid development of real estate also comes with some problems, such as the risk of real estate bubble and high leverage. Therefore, in order to make the real estate better promote the development of the national economy, the government has decided to guide the orderly and stable development of the real estate industry through policy regulation. In this article, by reviewing the previous literature and analyzing some relevant data about real estate, I will explore the impact of real estate industry on China's economic growth. The research finds that the development of the real estate industry is good for economic growth, but at the same time, policymakers should also pay attention to controlling the development speed of the real estate, such as: real-time monitoring of the market and formulating relevant policies to avoid problems.

A Study on the Role of Engineering Materials Innovation in Urban Infrastructure Development in Promoting Economic Growth

Accompanied by the high speed of infrastructure construction in China’s major cities, China’s construction industry has been growing rapidly, and the engineering materials industry in construction has begun to transform from weak to strong. The study constructs a systematic theoretical model of engineering materials innovation in the construction industry to realize a systematic understanding of the engineering materials innovation mechanism. Combined with the economic growth theory, the impact of engineering materials innovation on regional economic growth in major Chinese cities is explored by using the threshold regression model. Through the study, it is found that the current innovation of China’s engineering materials industry is mainly facing two major problems, namely the slowdown of industrial growth rate, and the reduction of fixed asset investment, while the diversification path of engineering materials technological innovation outputs is beginning to diverge, and the diversity and ubiquity indices are gradually increasing, but the growth rate is slowing down. Threshold regression shows that when engineering materials innovation every 1% growth, for regional economic growth (GDP) to promote the role of between 0.099%~0.112%. The research in this paper provides a new perspective and comprehensive explanation for the study of engineering materials innovation-driven economic development, enriches the theoretical study of regional economic growth, and also provides theoretical insights and practical guidance for the government’s policy making and enterprises’ innovation practice.

Analysis of the Characteristics and Driving Mechanisms of Carbon Emission Decoupling in the Hu-Bao-O-Yu City Cluster under the “Double Carbon” Target

The Hu-Bao-O-Yu urban area is a major source of carbon emissions in China. It is also a major source of energy exports and high-end chemicals in China. Reaching peak carbon emissions early is especially important for meeting the national peak goal. For urban areas that rely on natural resources, we need to make it clearer how carbon emissions and economic growth affect each other and slowly break the strong link between the two. Therefore, in this paper, based on the data on carbon emissions, the decoupling state and the driving mechanism of carbon emissions in the Hu-Bao-O-Yu City group are researched by using the Tapio decoupling model and GDIM method. A new decoupling index model is constructed by combining GDIM and the traditional decoupling model. The main findings are as follows: (1) The Hu-Bao-O-Yu urban agglomeration, Ordos City, Baotou City and Yulin City have significant growth trends in annual carbon emissions, with Yulin City being the most important carbon source for the Hu-Bao-O-Yu urban agglomeration and its economic contribution to carbon emissions of the whole urban agglomeration is the most efficient. (2) The decoupling of Hu-Bao-O-Yu, Huhhot City, Baotou City, and Ordos City is dominated by expansionary negative decoupling, whereas Yulin City has strong negative decoupling. (3) The Hu-Bao-O-Yu urban cluster mainly affects the carbon intensity of fixed asset investments and output carbon intensity, which is a key part of the carbon separation process. The energy scale and structure also play a part in this process over time. (4) Changes in GDP per capita are a bigger part of changes in carbon emissions in the Hu-Bao-O-Yu urban agglomeration. These changes also determine the direction for changes in carbon emissions in the Hu-Bao-O-Yu urban agglomeration. In the future, the Hu-Bao-O-Yu urban agglomeration needs to coordinate its economic growth. Ordos and Yulin need to speed up the optimisation and transformation of their energy structures. Baotou needs to push for the low-carbon transformation of its industries. Huhhot needs to do more research on carbon sequestration technology and spend more on environmental protection. This will make the Hu-Bao-O-Yu urban agglomeration a resource-saving urban agglomeration and improve its ability to reduce emissions.

Determinants of business performance of listed information technology companies in Vietnam

The information technology (IT) industry is rapidly growing and playing a significant role in modern society, impacting almost every aspect of life. The operations of IT businesses have been increasing and developing rapidly in recent years. For a business to achieve sustainable development, its production and business activities must be as efficient as possible. This paper aims to determine the impact of various factors on business performance based on data collected from the financial reports of 14 listed IT companies on the Vietnamese stock market from 2019 to 2023. The paper employs a regression model using Stata17 software, and the results show that two factors, Capital structure and Age of the company, have a significant impact on business performance; while two other factors, Fixed asset investment and Liquidity, have no significant impact on business performance. Based on the research findings, the authors provide several recommendations to help IT companies improve their business performance.

The Impact of the Latest Federal Reserve Interest Rate Hike on the Chinese Economy

This study utilizes weekly data from March 2022 to September 2023, employing the TVP-VAR model to empirically analyze the impact of the Federal Reserve's interest rate hikes on the Chinese economy. The results indicate that the Federal Reserve's rate hikes have exerted negative shocks on China's output, with the effects dissipating after 8 to 12 lags. China's monetary policy has shown a short-term inverse relationship with that of the United States, though the overall impact remains minimal. The rate hikes have suppressed China's fixed asset investments, with a gradually diminishing impact on GDP. Additionally, the rate hikes have negatively affected the RMB exchange rate and China's exports, with the rising USD/RMB exchange rate further restraining exports. The widening interest rate differential between the USD and RMB has impacted China's stock market, making international capital more inclined to invest in U.S. enterprises. To address these challenges, this paper recommends that China continue to implement a prudent monetary policy, advance RMB internationalization and exchange rate marketization reforms, enhance market liquidity, and improve the stock market and institutional frameworks to bolster economic stability and resilience. The findings provide theoretical foundations and feasible strategies for sustaining China's economic growth and mitigating external shocks.

Exploring the non-linear relationship and mechanisms linking green finance to tourism development

This study examines the impact of green finance on China’s tourism industry using panel data of 240 cities—both tourist and non-tourist—from 2011 to 2019. Our findings reveal an ‘inverted U’ relationship between green finance and tourism development in both tourist and non-tourist cities. We identified the threshold of green finance in tourist cities to be 0.302, higher than the threshold of 0.284 in non-tourist cities. In addition, international trade, foreign direct investment, and disposable income per capita were found to promote tourism, while urban price levels, integration of the digital economy, and air pollution showed an inhibitory effect on tourism development. The results also indicated that fixed asset investment is a promoting mechanism, while city loans, government expenditures, and tertiary industry serve as inhibiting mechanisms linking green finance to tourism. Overall, cities with lower levels of tourism development may need greater short-term financial support to facilitate their progress.

Scenario analysis of the Indonesia carbon tax impact on carbon emissions using system dynamics modeling and STIRPAT model

This study aims to develop a system dynamic (SD) forecasting model based on the STIRPAT model to forecast the effect of an IDR 30 per kg CO2e carbon tax on carbon emissions, estimate future carbon emissions under ten scenarios, without and with the carbon tax, and estimate the environmental Kuznets curve (EKC) to predict Indonesia’s carbon emission peak. Carbon emission drivers in this study are decomposed into several factors, namely energy structure, energy intensity, industrial structure, GDP per capita, population, and fixed-asset investment. This study included nuclear power utilization starting in 2038. The research gaps addressed by this study compared to previous research are (1) use of the ex-ante approach, (2) inclusion of nuclear power plants, (3) testing the EKC hypothesis, and (4) contribution to government policy. The simulation results show that under the carbon tax, carbon emissions can be reduced by improving renewable energy structures, adjusting industrial structures to green businesses, and emphasizing fixed asset investment more environmentally friendly. Moreover, the result approved the EKC hypothesis. It shows an inverse U-shaped curve between GDP per capita and CO2 emissions in Indonesia. Indonesia’s fastest carbon emission peak is under scenario seven and is expected in 2040. Although an IDR 30 per kg CO2e carbon tax and nuclear power will take decades to reduce carbon emissions, the carbon tax can still be a reference and has advantages to implement. This result can be a good beginning step for Indonesia, which has yet to gain experience with a carbon tax that can be implemented immediately and is helpful to decision-makers in putting into practice sensible measures to attain Indonesia’s carbon emission peaking. This research provides actionable insights internationally on carbon tax policies, nuclear energy adoption, EKC dynamics, global policy implications, and fostering international cooperation for carbon emission reductions.

Economic performance of the pairing-off poverty alleviation between China’ cities

This study evaluates the economic performance of China's East-West pairing-off poverty alleviation, a policy enacted in 2016 aiming to eradicate absolute poverty by 2020 through substantial fiscal transfers from the assisting cities to the assisted impoverished counties. Employing a counterfactual framework and analyzing data from 2013 to 2018, this research assesses the economic performance of China's East-West pairing-off poverty alleviation. Our findings reveal a negative impact of the fiscal pressure burdened by the assisting cities on their economic performance. Meanwhile, the allocation of anti-poverty funds to the assisted counties does not exhibit a significant impact on their economic outcomes. The mechanism analysis suggests that the fiscal pressure experienced by the assisting cities shows negative impacts on fixed assets investment, innovation activities, and economic growth expectations. Further analysis indicates a negative relationship between the policy and the growth of secondary industry and rural income in the eastern regions, while simultaneously identifying a positive impact on the enterprises' financial burden. These results underscore the complex economic trade-offs inherent in poverty alleviation strategy transferring fiscal funds from developed regions to less developed regions and call for a global understanding of pure cash transfer programmes' impacts.

The construction of urban cultural and creative industries using deep learning and information management

The ongoing transition within the Chinese economy assumes a pivotal role in shaping the landscape of the cultural and creative industries (CCI). Renowned for its environmentally sustainable attributes, coupled with high productivity, CCI has garnered considerable attention across diverse societal strata. This study endeavors to delineate the determinants influencing the developmental trajectory of CCI, with a focal point on City A as the primary subject of investigation, juxtaposed against Cities G, D, B, H, and X for comparative analysis, leveraging developmental data from the year 2021. Initially, the study elucidates the conceptual framework underpinning CCI and its intrinsic significance in facilitating urban metamorphosis. Subsequently, the positive impact of CCI through deep learning and information management technology is emphasized, and a cultural and creative recommendation model based on LSTM algorithm is constructed. Through performance evaluation, the recommendation accuracy for cultural and creative projects reaches 94.74 %. A robust developmental assessment model for CCI is then constructed via meticulous factor analysis of pertinent influencers. Employing factor analysis techniques, the study identifies two primary determinants exerting sway over CCI development: sustainable profitability factors and cultural influence factors. Noteworthy among the factors influencing CCI development within City A are fixed asset investment, cultural industry financing, the proliferation of university-based research institutions, and per capita cultural expenditure by residents. Of these, fixed asset investment, cultural industry financing, and the density of university research institutions prominently impinge upon sustainable profitability, with a discernible impact weight of 0.738 in the evaluative framework of CCI development, thus significantly shaping its trajectory. Moreover, consumer psychological factors, particularly market consumption patterns, are observed to exert a discernible influence on CCI evolution. This study augurs fresh insights into the realm of CCI development, infusing it with renewed vigor and vitality. Moreover, it underscores the inherent interdependence and positive correlation among the various research factors, offering novel perspectives and methodologies germane to the advancement of urban CCI.

Does public poverty alleviation concern help economic development in impoverished counties: evidence from urban agglomerations in China

ABSTRACT This article focuses on public poverty alleviation concern in urban agglomerations and explores how they impact the economic development of impoverished counties using Chinese city-level public poverty alleviation concern data. The empirical results reveal that public poverty alleviation concern positively affects the GDP of impoverished counties. The positive effect of these concern primarily relies on (i) the intensive marginal effect that enables firms in impoverished counties to achieve improved market performance and increased capital returns, subsequently expanding both enterprise production and investment; and (ii) the extensive marginal effect that promotes enterprise inflow, growth of societal fixed assets investment, and creation of more job opportunities in impoverished counties. Additionally, the public poverty alleviation concern effect is more pronounced when spatial transaction costs and urban primary index of urban agglomeration are lower. The results highlight the significance of public poverty alleviation concern in the economic development of impoverished areas. The findings have important implications for policymakers in other emerging economies seeking to achieve sustainable poverty reduction and regional coordination of urban agglomerations.

THE IMPACT OF THE DIGITAL ECONOMY ON URBAN HOUSE PRICES: COMPREHENSIVE EXPLORATIONS

Internet technology and data-driven innovations are changing the way people live and work, which could have an impact on real estate supply and demand. Therefore, this study focuses on the relationship between urban digital economy growth and urban house prices. First, the empirical model shows that the digital economy has an inverted U-shaped impact on urban housing prices. The mechanisms underlying this relationship were then examined. The results indicated that fixed asset investment, government expenditure, and the urban environment influence the relationship between digital economy growth and urban house prices. Finally, a heterogeneity analysis revealed that the digital economy does not affect house prices in Tier 1, New Tier 1, and Tier 2 Chinese cities, but increases house prices in Tier 3 cities. In Tier 4 and Tier 5 cities, this relationship was found to be inverted U-shaped. These findings offer valuable insights to policymakers in China in balancing the growth of the digital economy and the stability of house prices.

The effects of tourism on economic growth targets achievement

ABSTRACT Exploring the impact of tourism on economic growth targets achievement (EGTA) can not only effectively combine the tourism-induced economic growth hypothesis with political promotion tournament theory but also help guide the economic decisions of local officials. Based on panel data from 277 cities in China, this paper examines the impact of tourism on EGTA. The results show that tourism revenue is not favourable to EGTA, but tourist arrivals are. The significant effect of tourism on EGTA is only found in eastern China. Tourism in cities not driven by tourism often fails to stimulate EGTA. In regions with higher levels of economy and technological innovation, tourism has a greater positive impact on EGTA, but fixed asset investment amplifies tourism’s negative impact on EGTA. In addition, tourist arrivals have a significant spatial spillover effect on EGTA. This paper reveals the theoretical mechanism of tourism-induced EGTA and is also an important attempt to integrate the political promotion tournament theory with the tourism-induced economic growth hypothesis.

Ratio Analysis of Axis Bank

This report presents a thorough examination of AXIS Bank's financial performance utilizing ratio analysis as the primary tool. Ratio analysis offers a quantitative method to assess the bank's financial health and operational efficiency by comparing key financial metrics over time and against industry benchmarks. The analysis begins by evaluating AXIS Bank's current ratio, which measures the proportion of current assets to current liabilities. A higher current ratio indicates a greater ability to cover short-term obligations, suggesting a healthy liquidity position. Conversely, a lower ratio may raise concerns about liquidity risk. In the case of AXIS Bank, the current ratio analysis reveals a robust position, indicating a prudent allocation of resources towards current assets. Furthermore, the report explores the quick ratio, also known as the acid-test ratio, which provides a more stringent assessment of liquidity by excluding inventory from current assets. This ratio helps determine the bank's ability to meet short-term obligations without relying on inventory liquidation. Comparing the quick ratio with the current ratio provides additional insights into the composition of AXIS Bank's current assets and its liquidity management practices. Additionally, the analysis considers the fixed/worth ratio, which assesses the proportion of fixed assets financed by owner's equity. A higher fixed/worth ratio suggests greater reliance on equity financing for fixed asset investments, indicating a lower financial risk. Conversely, a lower ratio may signal higher leverage and potential financial vulnerability. Evaluating this ratio provides valuable insights into AXIS Bank's capital structure and risk management strategies. Furthermore, the report examines the cash flow statement to assess the bank's cash generation and utilization across operating, investing, and financing activities. Analyzing cash flow patterns helps identify trends in cash generation, liquidity management, and investment decisions. In the case of AXIS Bank, the analysis reveals a positive trend in cash generated from operating and financing activities, indicating healthy cash inflows. However, negative cash flow from investing activities warrants further investigation into the bank's investment strategies and capital expenditure decisions. Overall, this comprehensive analysis of AXIS Bank's financial ratios and cash flow dynamics provides valuable insights into the bank's financial position, liquidity management, and operational efficiency. The findings offer a basis for strategic decision-making and recommendations to optimize performance and ensure sustained growth and stability..

Spatio-temporal analysis of the driving factors of urban land use expansion in China: A study of the Yangtze River Delta region

Abstract Urban land use dynamics play a key role in the sustainable development of rapidly urbanizing regions, such as the Yangtze River Delta (YRD) in China. In this study, we employed geospatial and statistical methods comprising remotely sensed data, Geographic Information Systems, and the Spatial Durbin model to examine the complex changes in urban land uses. These techniques allowed for a broader assessment of the evolving urban landscape, emphasizing the significance of considering spatial relationships and socioeconomic panel data in the study area. The result indicated a substantial increase in built-up land within the YRD, rising from 6.83% in 2000 to 12.29% in 2020. This growth predominantly occurred at the expense of agricultural land, forests, and water bodies, with agricultural areas contributing over 90.2% to the built-up land expansion. The eastern cities experienced a more noticeable urban expansion compared to the western cities. The findings revealed a positive spatial spillover effect among neighboring cities, indicating a significant spatial clustering of built-up land. Population and urbanization emerged as primary drivers influencing both local and neighboring built-up land expansions. However, economic development, fixed asset investment, and transportation networks influenced the local areas of the YRD region but acted as inhibitors for the growth of neighboring areas. The result also suggests that industrial structures effectively curb local built-up land expansion without adversely affecting neighboring areas. These findings contribute to the existing knowledge by providing a wider understanding of land uses within the YRD region and valuable policy recommendations for sustainable urban planning in similar rapidly urbanizing areas.

“Hidden price”: Energy conservation and emission reduction targets and employment growth

To achieve the “Carbon Peak” and “Carbon Neutrality” goals, the Chinese government is continuously strengthening energy conservation and emission reduction (ECER) work. However, this measure may also have an impact on employment in enterprises. To clarify its impact characteristics, we manually collect and organize prefecture-level municipal government work reports, and characterize ECER targets based on whether the government's planning terms involve ECER. This paper combines the China Industrial Enterprise Database and China Listed Company Database to empirically test the impact of ECER targets on employment growth in enterprises. We find that ECER targets inhibit employment growth in enterprises, and this effect is still significant after considering the endogeneity problems. The results of the mechanism analysis show that at the macro level, ECER targets can inhibit employment growth by exacerbating resource mismatch and weakening market competition. At the micro level, ECER targets can increase the enterprise's fixed assets investment and tax burden, and reduce the enterprise's wage, which has a negative impact on employment growth. In addition, we also find that the inhibitory effect of ECER targets on employment growth is more significant in foreign-capital enterprises, private enterprises, and enterprises in the eastern region.

How to effectively achieve air pollutant reduction and carbon mitigation in China's industrial sector? A study based on decomposition analysis and scenario simulation.

Reducing air pollutant and carbon emissions in the industrial sector is crucial for the ecological civilization construction in China. In this study, we first employ the generalized Divisia index method to analyze the driving factors of industrial CO2 and SO2 emissions, incorporating fixed asset investment and R&D input. The key sub-sectors that exert significant impact on emissions of the whole industrial sector are identified. And then, scenario analysis and Monte Carlo simulation are utilized to predict future trends and potential for reducing CO2 and SO2 emissions. Furthermore, the carbon peaking time of the industrial sub-sectors is investigated. The results indicate that fixed asset investment and R&D input both have played positive roles in CO2 and SO2 emissions. Emission reduction is mainly driven by investment emission intensity, output emission intensity, and R&D emission intensity. Sub-sectors S09, S10, S11, S12, and S18 present substantial potential for reducing air pollutant and carbon emissions. Although SO2 emissions from the industrial sector are projected to decrease in the future, the peak of CO2 emissions have not been reached. The carbon peak time for the whole industrial sector is predicted in 2025, with the peak of 7892.33 Mt. The five key sub-sectors are anticipated to reach the respective carbon emission peaks at different times. Therefore, to effectively implement industrial air pollutant and carbon reduction, the role of fixed asset investment and R&D input should be fully utilized, and high-energy consumption and high-emission sub-sectors should be prioritized for action.

Efficiency of green and low-carbon coordinated development for mega urban agglomerations: an empirical study

As a critical engine for national economic growth, mega urban agglomerations have significant scale effects and economic and environmental spillover effects. This paper aims to study the green and low-carbon coordinated development of mega urban agglomerations to evaluate the country’s level of ecological civilization and its green and low-carbon development. The traditional research on green and low-carbon urban development tends to homogenize the redistribution theme, leading to significant errors in spatial allocation. This results in a lower accuracy of spatial distribution calculations for green development. Additionally, the research is constrained by data precision and methodology, making it challenging to measure the spatial differences in green and low-carbon development within urban clusters at the block level. This limitation hinders the ability to conduct detailed studies on the efficiency variations of green and low-carbon development in urban clusters. To achieve this aim, the study adopts the DPSR framework of the economic, resource, social, and ecological environment complex system and focuses on the Guangdong-Hong Kong-Macao Greater Bay Area in China. The study uses the entropy method, Gini coefficient method, and non-expected output super-efficiency SBM model to analyze the spatial effects and development efficiency of green and low-carbon development in this region from 2006 to 2020. The study results indicate that: (1) the overall level of green and low-carbon development in the Greater Bay Area is on the rise, with Shenzhen, Guangzhou, Foshan, and Zhuhai showing more stable development than other cities. Foreign direct investment and fixed asset investment in science and technology have significantly promoted green and low-carbon development. (2) The spatial differences in the region’s level of green and low-carbon development have narrowed trends, mainly due to differences between regions. However, well-developed cities such as Guangzhou and Shenzhen have taken the initiative to lead the development of other cities, fully leveraging their advantages in science and technology, geographical location, and other resources to promote the improvement of the external orientation of other cities. (3) The overall development efficiency of green and low-carbon in the Greater Bay Area is on the rise, with Guangzhou region showing overall stability, and Shenzhen region and Zhuhai region experiencing multiple ups and downs in their development. The three sub-regions show significant differences, but the balance and coordination of development have significantly improved. Finally, this study provides theoretical support for the future green and low-carbon development of urban clusters. It is advantageous for integrating the mainstream policy analysis framework of environmental economics with the complex adaptive systems of urban clusters. The research expands the boundaries of existing theoretical studies and offers new methodological approaches for interdisciplinary research. The study achieves a balance between the opportunity effects of green and low-carbon development and environmental policy constraints in super large urban clusters, effectively enhancing resource utilization efficiency in these clusters.

Research on the Asymmetric Effect of Fixed-Asset Investment on China’s Primary Energy Production in the Context of Energy Transformation

Research on the Asymmetric Effect of Fixed-Asset Investment on China’s Primary Energy Production in the Context of Energy Transformation

Accounting Information System In The Decision-Making Of Fixed Asset Investments At PT. Sawit Jujuhan Abadi (Asian Agri Group)

This research delves into the pivotal role of Accounting Information Systems (AIS) in the decision-making process concerning fixed asset investments at PT. Sawit Jujuhan Abadi, a subsidiary of the esteemed Asian Agri Group. The study aims to scrutinize the existing practices of AIS within the company and assess the managerial readiness to adopt the E-Capex Accounting Information System model. This model is specifically designed to facilitate effective decision-making in the realm of fixed asset investments. Through an in-depth analysis, the research endeavors to provide valuable insights into the utilization of AIS, shedding light on its impact on decision-making processes related to fixed asset investments. The study anticipates contributing practical knowledge to the management of PT. Sawit Jujuhan Abadi, empowering them to make more informed and strategic decisions. Furthermore, the research seeks to enhance the broader understanding of AIS applications in the dynamic context of fixed asset investments within the Asian Agri Group.