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Business and Investment Review
Published by CV. Lenggogeni Data Publishing
ISSN : -     EISSN : 29867347     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
BIREV: Business and Investment Review covers all aspects of management, business and investment. Journal Scope: Strategic management, Human resource and performance management, Business environment, Marketing strategic, cost-volume-profit analysis, Cost analysis for pricing and cost management, Responsibility accounting, TQM, Investment, Corporate governance, social responsibility, Accounting theory/practice/cycle, Financial statements/accounting/reporting, cash flow analysis, International reporting standards, standards convergence, and Income/retained earnings statements, balance sheets.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 3 Documents
 1 
Search results for , issue "2025: Just Accepted Manuscript and Article In Press 2025" : 3 Documents clear
Analisis Prosedur Laporan Pajak Pertambahan Nilai (Ppn) di PT Berhasil Indonesia Gemilang Firdaus, Andika Adam; Nugroho, Rusdi Hidayat
Business and Investment Review 2025: Just Accepted Manuscript and Article In Press 2025
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to describe and analyze procedures for reporting value added tax of PT. Berhasil Indonesia Gemilang is in accordance with the taxation law, Law Number 42 of 2009. The research method used is a qualitative descriptive analysis method. The results show that the value added tax reporting procedure at PT. Berhasil Indonesia Gemilang in 2014 and 2015 has not complied with the reporting procedure, namely the reported party is empty (0) and the date of reporting was carried out in 2016. However, in 2016 PT. Berhasil Indonesia Gemilang performs reporting procedures correctly. Due to mistakes in 2014 and 2015 PT. Berhasil Indonesia Gemilang received a tax sanction in the form of an examination. Sanctions obtained by PT. Berhasil Indonesia Gemilang can be forgiven by utilizing the tax amnesty program in the first phase held by the government.
Pengaruh Lingkungan Kerja, Motivasi, dan Disiplin Terhadap Kinerja Karyawan: Studi Literatur Pramuswari, Alfina; Yulita Dwi F.P; Shona , M. Aflach Afi; Putra, Riyan Sisiawan
Business and Investment Review 2025: Just Accepted Manuscript and Article In Press 2025
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.178

Abstract

Penelitian ini bertujuan untuk mengkaji dan menganalisis pengaruh lingkungan kerja, motivasi, dan disiplin terhadap kinerja karyawan melalui pendekatan studi literatur. Kajian ini merangkum temuan dari berbagai jurnal nasional terindeks yang membahas hubungan antara variabel-variabel tersebut dengan kinerja karyawan di berbagai sektor industri, mulai dari pemerintahan, perbankan, hingga perusahaan swasta. Berdasarkan hasil analisis 15 jurnal, ditemukan bahwa lingkungan kerja yang kondusif, tingkat motivasi yang tinggi, serta disiplin kerja yang konsisten memiliki pengaruh positif dan signifikan terhadap kinerja karyawan, baik secara parsial maupun simultan. Beberapa studi juga menunjukkan bahwa gaya kepemimpinan, kepuasan kerja, dan beban kerja turut menjadi variabel penting yang mendukung pencapaian kinerja optimal. Hasil kajian ini menegaskan pentingnya manajemen sumber daya manusia dalam menciptakan lingkungan kerja yang produktif, meningkatkan motivasi, serta menegakkan disiplin kerja sebagai strategi dalam meningkatkan kinerja individu dan organisasi secara keseluruhan.
Kinerja Pegawai Divisi Teknologi Informasi dan Komunikasi Keimigrasian (TIKIM) Kantor Imigrasi Kelas I TPI Denpasar Dalam Manajemen Arsip Mutasi Paspor Angkasa, Made Pranata Putra; Wirantari , I Dewa Ayu Putri
Business and Investment Review 2025: Just Accepted Manuscript and Article In Press 2025
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.181

Abstract

The TIKIM Division has the main task in immigration, namely managing the immigration information system, developing websites and applications, ensuring data security and collecting all immigration document files in the form of archives. Management of immigration archive documents requires good immigration employee performance to ensure that the sorting of immigration documents can be stored neatly and can be searched quickly when needed. This study uses a qualitative descriptive approach. Data collection was carried out through several techniques, namely in-depth interviews, direct observation, and documentation. The passport mutation process goes through several stages starting from the process of submitting the passport from the relevant foreigner to the immigration office which will then be processed by TIKIM employees which still involve the relevant foreigner and the Indonesian citizen who is the sponsor. This passport mutation process also requires the sponsor from the foreigner to have a sponsor account on the Indonesian Immigration e-Visa website which indirectly requires the participation of the Intaltuskim division in the process of creating the sponsor account. The sponsor account will be used for a continuous period of time including in the process of changing data in the passport mutation. The mutation process takes around 4-5 working days depending on the passport of the foreigner's country of origin. Based on the discussion above, it can be concluded that the performance of employees in the passport mutation archive management process at the Class I TPI Denpasar Immigration Office starting from the passport submission stage to the archiving of passport mutation files can be said to be very good, as evidenced by the effective passport mutation flow. Abstrak: Divisi TIKIM memiliki tugas utama dalam keimigrasian yaitu mengelola sistem informasi keimigrasian, mengembangkan website dan aplikasi, memastikan keamanan data dan mengumpulkan semua berkas dokumen keimigrasian dalam bentuk arsip. Pengelolaan dokumen arsip keimigrasian memerlukan kinerja pegawai imigrasi yang baik untuk memastikan pemilahan dokumen keimigrasian dapat tersimpan dengan rapi dan dapat dicari dengan cepat ketika akan diperlukan. Penelitian ini menggunakan pendekatan deskriptif kualitatif. Pengumpulan data dilakukan melalui beberapa teknik, yaitu wawancara mendalam, observasi langsung, dan dokumentasi. Proses mutasi paspor melalui beberapa tahapan dimulai dari proses penyererahan paspor dari WNA bersangkutan kepada pihak kantor imigrasi yang kemudian akan diproses oleh pegawai TIKIM yang dimana tetap melibatkan pihak WNA yang bersangkutan dan Pihak WNI yang merupakan pihak sponsornya. Proses mutasi akun paspor ini juga mengharuskan pihak sponsor dari pihak WNA untuk memiliki sponsor yang ada pada website e-Visa Imigrasi Indonesia yang secara tidak langsung memerlukan partisipasi dari divisi Intaltuskim dalam proses pembuatan akun sponsor tersebut. Akun sponsor tersebut akan digunakan dalam jangka waktu yang berkelanjutan termasuk dalam proses pergantian data dalam mutasi paspor. Proses mutasi memerlukan waktu sekitar 4-5 hari kerja tergantung dari paspor negara asal WNA. Berdasarkan Pembahasan diatas dapat disimpulkan bahwa kinerja pegawai dalam proses manajemen arsip mutasi paspor di Kantor Imigrasi Kelas I TPI Denpasar dimulai dari tahap penyerahan paspor hingga pengarsipan berkas mutasi paspor dapat dikatakan sudah sangat baik, terbukti dari alur mutasi paspor yang efektif. Kata Kunci: Kinerja Pegawai, Manajemen Pelayanan, Mutasi Paspor

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