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Contact Name
Pringati Singarimbun
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pringatisingarimbun@adm.unand.ac.id
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+6289617699764
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Cluster Gajah Mada Kapling 2 Gunung Pangilun Padang Sumatera Barat, Indonesia
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INDONESIA
Business and Investment Review
ISSN : -     EISSN : 29867347     DOI : -
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.
Articles 9 Documents
Search results for , issue "Vol. 2 No. 4 (2024)" : 9 Documents clear
Green Economy Factors for Sustainable Economic Development Amanda, Dian; Haqq, Dicky Satria Ananta; Hwihanus, Hwihanus
Business and Investment Review Vol. 2 No. 4 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.115

Abstract

Green Economy is one of the crucial factors in supporting the economic sustainability of a country. This research analyzes factors that can improve the welfare of society in various countries, so that they can contribute to wise financial decision making, effective economic and political management. The factors identified include education in understanding financial economic concepts, and consistent socialization, an active role on the part of the government and supporting regulations and policies, as well as the involvement of the private sector. We conducted research using the Meta Analysis methodology by taking five international journals as a reference base for developing research using the meta analysis method. It is hoped that improving the Green Economy can strengthen stability and sustainable economic growth which will have a positive impact on the country.
The Impact of Corporate Social Responsibility on Company Profitability And Environmental Sustainability Safitrih, Nurul Amalia; Maulana, Moch Abid Athoillah; Hwihanus, Hwihanus
Business and Investment Review Vol. 2 No. 4 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.116

Abstract

Companies use social and environmental issues in their commercial operations as part of the CSR management philosophy. CSR is regarded as both a means of achieving sustainable development and a gauge of a business's overall performance. This study aims to analyze the impact of Corporate Social Responsibility (CSR) on company profitability and environmental sustainability. This research was prepared using a meta-analysis approach, this method combines several studies or journals in a research chosen as the research object. Researchers systematically draw conclusions from journals obtained through international journals regarding "The Impact of Corporate Social Responsibility". Of the five journals that we analyzed, it shows that the impact of corporate social responsibility on company profitability and environmental sustainability has an influence, but there is a difference in that CSR has no effect on profitability. It is hoped that the results of this analysis will provide useful knowledge for policy makers, economic practitioners and other stakeholders in planning the CSR concept. This research paves the way for future researchers to examine more deeply the impact of CSR on company profitability and environmental sustainability.
The Impact of Implementing Corporate Social Responsibility(CSR) on Company Financial Performance Divara, Sylvanda Aprilia; Rohman , Rizal Arsy Asy; Hwihanus, Hwihanus
Business and Investment Review Vol. 2 No. 4 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.117

Abstract

Study This aim For know impact application of Corporate Social Responsibility (CSR) to the Company's Financial Performance by method compare or use meta- analysis method from a number of journal international with topic The impact of Corporate Social Responsibility(CSR) on Financial Performance . The results we got from journals the there is difference results or opinion as well as variables used , there are positive , negative correlation​ or No There is correlation about impact Corporate Social Responsibility(CSR) to performance finance . Corporate Social Responsibility itself that is form not quite enough answer company to environment social must​ carried out by the company , meanwhile performance finance is a description of the condition finance company or ability company in manage finance company .
The Relationship Between Corporate Social Responsibility (CSR) and FINANCIAL PERFORmance in a Company Romadhon, Moch Iqbal; Putri, Nabila Amelia; Hwihanus, Hwihanus
Business and Investment Review Vol. 2 No. 4 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.118

Abstract

Corporate financial performance, or CFP, and corporate social responsibility are linked concepts. CSR enhances employee productivity and fosters collaboration among peers. Financial performance and corporate social responsibility have a favorable correlation. Depending on whether there was a good or negative association between CSR and financial success, we may draw conclusions from our investigation's findings. We selected, aggregated, perused five papers titled "CSR relationship with financial performance from different countries," and conducted tests on several samples. A type of corporate social responsibility for their commercial endeavors is called CSR. An association called CSR exists for businesses that put their CSR systems into place. By using CSR, businesses may set themselves apart from their rivals. Although not all businesses in the globe use or even adopt CSR for their commercial operations, corporations nowadays will understand how crucial it is for a company. The study's conclusions indicate that corporate social responsibility, or CSR, improves a business's bottom line. Companies that participate in CSR get more revenue and assets. However, other studies contend that there is no positive relationship between a business's profitability and its commitment to corporate social responsibility. Future researchers can use this study's methodology to evaluate the connection between a business's financial performance and corporate social responsibility (CSR).
Green Economy as a Balancing Tool Between Humans and Nature in Various Asian Countries Prasetia, Agung; ferreira, Paulino da costa
Business and Investment Review Vol. 2 No. 4 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.119

Abstract

A green economy is a step in improving the economy that connects us with the natural world around us. In this case, the green economy seeks to build an economy in order to equalize society's economy, not only from a financial perspective but also from an environmental perspective because we are in contact with the environment every day. For this reason, the role of society is very influential in improving environmental and social welfare, one of which can be implemented in society is improving the education of their children. One important aspect of a green economy strategy is overcoming future problems. In particular, the green economy emphasizes determining the prices of goods and services that come from nature, whether plants, animals, or ecosystems. The green economy also identifies every function in nature that is useful for generating income for society. In this article, we use qualitative methods which we have used because the source of the information we obtain is based on case studies. Itself means data obtained through more detailed observations from the source person. From all the journals we took, we explained the concept and challenges of a green economy in sustainability in society with a focus on environmental growth and community welfare.
Analisis Pengembangan Desa Wisata Melalui Komponen 4A di Desa Wisata Batulayang, Bogor Nathaliu, Helen; Rosanto, Stephanie
Business and Investment Review Vol. 2 No. 4 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.128

Abstract

Batulayang Tourism Village officially became a Tourism Village in 2014. This village often wins awards with nominations as a Sustainable Tourism Village. However, there is a lot of infrastructure that must be developed, namely public facilities and road conditions. The aim of this research is to analyze the 4A components (Attraction, Amenities, Accessibility, and Ancillary services) especially accessibility in the Batulayang Tourism Village. The research method used is descriptive qualitative with a case study approach. The analysis method used is SWOT Analysis and SWOT Matrix. The type of data collection technique uses the triangulation method, namely observation, interviews and documentation. The results of this research show that several 4A components are not optimal, such as accessibility and ancillary services. The results of the SWOT matrix carried out show that the Batulayang Tourism Village needs to develop through the 4A components.
Pengaruh Solvabilitas, Profitabilitas, dan Opini Audit Terhadap Audit Delay pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023 Jahan, Syarifah Nur; Nurdiwaty, Diah; Winarko, Sigit Puji
Business and Investment Review Vol. 2 No. 4 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.129

Abstract

Audit delay in companies can lead to delays in reporting audited financial statements to the Financial Services Authority for publicly listed firms. Numerous factors contribute to audit delay. This study investigates the impact of solvency, profitability, and audit opinion as potential contributors to audit delay, both individually and collectively, among Consumer Goods Industry companies listed on the Indonesia Stock Exchange from 2020 to 2023. Using a quantitative approach and secondary data, the study analyzed 164 annual financial reports from 41 companies. Analytical methods included descriptive statistics, classical assumption tests, Multiple Linear Regression analysis, determination coefficients, and hypothesis testing using IBM SPSS Statistics 23 software. Findings indicate: (1) Solvency and audit opinion individually do not significantly influence audit delay. (2) Profitability has a significant partial effect on audit delay. (3) Simultaneously, solvency, profitability, and audit opinion collectively exert a significant influence on audit delay.
Artificial Intelligence and the Transformation of Work: A Bibliometric Study on Sociological Perspectives (2014–2024) Amrullah; Gopindo, Rangga; Ledyawati; Pakpahan , Fransiskus Novrianto
Business and Investment Review Vol. 2 No. 4 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.187

Abstract

This study employs a bibliometric approach to analyze the evolution of literature on artificial intelligence (AI) and work transformation, aiming to map the knowledge structure and research trends in this field. While existing studies have predominantly focused on the technical dimensions of AI, significant gaps remain regarding social perspectives, particularly in developing country contexts. Our analysis addresses this limitation by systematically examining 718 Scopus-indexed documents (2014-2024) using VOSviewer for network visualization through bibliographic coupling and co-citation analysis. The results reveal a marked increase in publications post-2018, driven by technological advancements and sociological debates on automation. Co-citation analysis identifies six thematic clusters, including AI's labor impact, ethical considerations, and human-AI collaboration, while bibliographic coupling highlights sector-specific applications in healthcare and manufacturing, alongside persistent challenges such as skill gaps. Notably, the findings underscore the Western-centric nature of current discourse, calling for more inclusive research in Global South contexts. The study contributes to policy discussions by emphasizing the need for adaptive regulatory frameworks, reskilling initiatives, and micro-credential-based education systems. Although limited to Scopus-indexed literature, this research provides valuable insights for shaping future academic inquiry and evidence-based policymaking in the era of digital transformation.
Bibliometric Analysis of Religious Communication in the Digital Age: Mapping the Scholarly Landscape from Mosque to Metaverse (2015-2024) Firmasari, Desi; Mukhlizar; Fitriani, Riri; Samudra, Imam; Pakpahan , Fransiskus Novrianto
Business and Investment Review Vol. 2 No. 4 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.225

Abstract

The 21st century's digital transformation is profoundly reshaping religious communication, migrating practices from physical spaces like mosques to digital and immersive environments. This study conducts a comprehensive bibliometric analysis to map the scholarly evolution of religious communication, specifically focusing on the transition from traditional settings to virtual reality (VR) and the Metaverse between 2015 and 2024. Using data from 565 Scopus-indexed publications, this research employs co-citation and bibliographic coupling analyses in VOSviewer to identify the field's intellectual structure and emerging research fronts. The findings reveal a diverse knowledge base, anchored in foundational theories like Bourdieu's social concepts and key technological frameworks from Augmented Reality (AR) to real-time spatial computing. Contemporary research clusters are converging around AI-driven intelligent systems and digital frameworks for heritage preservation. Despite this growth, the field is limited by a reliance on English-language, Open Access literature. The study concludes by proposing a multi-faceted future research agenda, urging exploration into the ethical integration of AI and IoT in religious practice, the development of faith-specific AR/VR frameworks, the establishment of religious UX principles, and the empirical measurement of "digital religious capital" within new algorithmic authority structures.

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