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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 8 Documents
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Search results for , issue "Vol. 2 No. 5 (2024)" : 8 Documents clear
Pengaruh Pemahaman Perpajakan, Penerapan E-Filling, Tarif Pajak, Dan Ketegasan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Dengan Kesadaran Wajib Pajak Sebagai Variabel Moderasi Di Kabupaten Nganjuk Randi, Muhammad; Linawati; Nurdiwaty , Diah
Business and Investment Review Vol. 2 No. 5 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.130

Abstract

The premise of this study is that tax revenue serves as a source of money for the Indonesian government, and in order to increase state tax revenue, the MSME sector must be strengthened. The government must consider additional elements that may affect tax compliance in addition to establishing tax rules targeted at boosting tax compliance. This research aims to determine the effect of understanding taxation, the application of e-filling, tax rates, and the strictness of tax sanctions on MSME taxpayer compliance with taxpayer awareness as a moderating variable in Nganjuk Regency. This study employs a causal quantitative approach as its methodology. 2,322 MSMEs registered with the Nganjuk Regency Cooperatives and Micro Enterprises Service comprised the study's population. Determining the sample using the purposive random sampling method and using the Slovin formula was 71 samples. The data used in this research uses primary and secondary data. The research instrument uses a questionnaire with a Likert scale. This research uses multiple linear analysis with MRA. The research's findings indicate that while tax rates and the severity of tax penalties have a considerable impact on taxpayer compliance, knowing taxation and e-filling implementation do not. Then, while the implementation of e-filling and tax sanctions is not regulated by taxpayer knowledge, taxpayer awareness moderates understanding and rates.
Analisis Fundamental Makro dan Struktur Kepemilikan Terhadap Nilai Perusahaan dengan Karakteristik Perusahaan, Kinerja Keuangan, dan Struktur Modal Sebagai Variabel Intervening pada Perusahaan Perhotelan yang Tercatat di Bursa Efek Indonesia Tahun 2020-2022 Batuwael, Marcelia Adriana; Hwihanus, Hwihanus
Business and Investment Review Vol. 2 No. 5 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.122

Abstract

Penelitian ini menganalisis bagaimana fundamental makro dan struktur kepemilikan pada nilai perusahaan dengan karakteristik perusahaan, kinerja keuangan, dan struktur modal sebagai variabel intervening pada perusahaan perhotelan tahun 2020-2022. Secara khusus, sampel penelitian yang berupa data sekunder diambil sebanyak 10 perusahaan perhotelan periode 2020 – 2022, dengan menggunakan purposive sampling untuk memilih populasi perusahaannya. Secara metodologis, metode berbasis varians untuk memperkirakan model structural,pemodelan jalur PLS – telah dipilih. Hasil studi menunjukkan bahwa dari semua hipotesis yang ada, hanya empat hipotesis yang diterima. Ini artinya hanya terdapat empat variabel yang memiliki dampak signifikan dan lainnya tidak memiliki dampak signifikan. Yang memiliki dampak signifikan adalah variable fundamental makro pada struktur modal, struktur kepemilikan pada karakteristik perusahaan, struktur kepemilikan pada nilai perusahaan, dan struktur modal pada kinerja keuangan.
The Potential and Challenges of AI Adoption in Marketing Across Africa: Opportunities for Digital Transformation Alice, Sadiku Ifeoluwa; Ebuka, Olaoluwa Diallo
Business and Investment Review Vol. 2 No. 5 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.140

Abstract

Artificial Intelligence (AI) has the potential to revolutionize marketing practices across Africa, offering businesses tools to enhance customer engagement, personalize experiences, and optimize decision-making. This study explores the opportunities, challenges, and feasibility of adopting AI in marketing within the African context. Through a mixed-methods approach combining literature review, surveys, interviews, case studies, and data analysis, the research identifies key drivers of AI adoption and the barriers hindering its widespread implementation. The findings reveal that while countries like South Africa, Kenya, and Nigeria are at the forefront of AI adoption, challenges such as limited digital infrastructure, high costs, skill shortages, and consumer skepticism remain significant obstacles. Furthermore, the lack of comprehensive policies and region-specific AI solutions further impedes the technology's full potential. Despite these challenges, the study highlights the immense opportunities AI presents in sectors like e-commerce and fintech, where localized AI solutions can drive inclusive economic growth. The research provides strategic recommendations for overcoming barriers, including investments in digital infrastructure, capacity-building initiatives, and the development of affordable, contextually relevant AI solutions. Ultimately, the study argues that with the right investments and policy support, AI has the potential to play a pivotal role in transforming marketing practices and contributing to Africa's digital and economic growth.
Economic Diversification in Iraq: Overcoming Oil Dependency and Building a Sustainable Future Ali, Zhino; Hussein, Sima
Business and Investment Review Vol. 2 No. 5 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.143

Abstract

Iraq’s economy is heavily dependent on its oil sector, which accounts for over 90% of government revenues, leaving the country vulnerable to fluctuations in global oil prices and geopolitical instability. This paper explores the prospects and challenges of economic diversification in Iraq, focusing on potential growth sectors such as agriculture, manufacturing, technology, and tourism. Despite the country's rich natural resources and strategic opportunities, Iraq faces significant barriers, including political instability, inadequate infrastructure, and a lack of skilled labor. By analyzing international best practices and conducting expert interviews, the paper highlights key strategies for fostering a more diversified and resilient economy. The findings suggest that a comprehensive approach involving government reforms, investment in infrastructure, and educational improvements is crucial for Iraq's successful transition to a diversified economy. The paper concludes with policy recommendations aimed at reducing Iraq's dependence on oil and creating a more sustainable economic future.
Dampak Globalisasi Terhadap Perilaku Konsumen Kosmetik dan Perawatan Kulit Skintific Ratmawati, Eliana; Rifkha, Mutiara Aulia; Pramesuari, Sherina Andhine; Saleh, Mohamad Zein
Business and Investment Review Vol. 2 No. 5 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.148

Abstract

This study explores the impact of globalization on consumer behavior in the cosmetics and skincare industry, focusing on the role of social media, increased awareness of natural ingredients, and the emergence of the cosmeceutical market. Globalization has accelerated consumer access to global cosmetic products, heightened awareness of synthetic chemical risks, and driven demand for natural and sustainable products. Through literature review and industry data analysis, this study finds that the cosmeceutical market is growing rapidly, fueled by global trends such as healthy aging and consumer preference for natural ingredients. These findings are crucial for cosmetic companies to understand changing consumer needs and develop strategies that respond to modern market demands. AbstrakPenelitian ini membahas dampak globalisasi terhadap perilaku konsumen dalam industri kosmetik dan perawatan kulit, dengan fokus pada peran media sosial, peningkatan kesadaran terhadap bahan alami, dan kemunculan pasar cosmeceutical. Globalisasi telah mempercepat akses konsumen terhadap produk kosmetik global, meningkatkan kesadaran akan risiko bahan kimia sintetis, serta mendorong permintaan produk berbahan alami dan berkelanjutan. Melalui analisis literatur dan data industri, penelitian ini menemukan bahwa pasar cosmeceutical berkembang pesat, didorong oleh tren global seperti penuaan sehat dan preferensi konsumen terhadap produk berbahan alami. Hasil penelitian ini penting bagi perusahaan kosmetik untuk memahami perubahan kebutuhan konsumen dan mengembangkan strategi yang responsif terhadap tuntutan pasar modern.
The Role of Service Staff in Digitalization at PT. PLN (Persero) ULP Rungkut Afrianti, Athika Dewi; Nugroho, Rusdi Hidayat
Business and Investment Review Vol. 2 No. 5 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.150

Abstract

This study aims to analyze the role of service staff in supporting digitalization at PT PLN (Persero) Rungkut Customer Service Unit (ULP). In the digitalization process, service staff play a strategic role as the spearhead of interaction with customers, especially in implementing technologies such as the PLN Mobile application and smart metering. This research uses various references from relevant journals to understand how service staff can contribute to the success of digital transformation in the utility sector. This study concludes that the success of digital transformation in PLN ULP Rungkut is highly dependent on the ability of service staff to carry out their roles. Therefore, PLN needs to improve training for staff, provide adequate infrastructure, and educate customers to support the effective adoption of digital services.
Analysis of Promotion and Service Quality on Decisions to Use Auto2000 Service Services Waru Branch Nurtalia, Athaillah Cindra; Nugroho, Rusdi Hidayat
Business and Investment Review Vol. 2 No. 5 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.152

Abstract

This study aims to analyze the effect of promotion and service quality on decisions to use service services at Auto2000 Waru Branch. In an increasingly competitive business world, it is important for automotive companies such as Auto2000 to understand the factors that influence consumer decisions. The method used in this research is descriptive qualitative, where data is collected through interviews with customers and employees. The results show that attractive promotions, such as discounts and loyalty programs, as well as the use of social media, are very influential in attracting customer attention. addition, friendly, fast, and professional service quality is also a key factor in creating customer satisfaction. Customers value efficient turnaround times and the staff's ability to explain the service process well. By combining effective promotional strategies and quality service, Auto2000 Waru Branch can attract more customers and maintain the loyalty of existing customers. This study recommends that Auto2000 continue to innovate in marketing strategies, improve training for employees, and expand promotional programs to better suit customer needs. It is hoped that the results of this study can make a positive contribution to the development of after-sales services in the automotive industry in Indonesia.
Urban Inequality in the Age of Smart Cities: A Bibliometric Review of Critical Urban Sociology (2014–2024) Yusuf, Syawal Ghani; Ledyawati; Wijayanti, Ayu; Pakpahan, Fransiskus Novrianto
Business and Investment Review Vol. 2 No. 5 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.188

Abstract

Urban inequality remains a pressing challenge in the 21st century, exacerbated by smart city technologies and neoliberal governance, which often deepen socio-spatial disparities despite their promises of efficiency and sustainability. While qualitative critiques of smart cities exist, few studies employ bibliometric methods to systematically analyze the intellectual structure of urban inequality research, particularly across geographical and institutional contexts. This study addresses this gap by mapping the evolution of critical urban sociology’s engagement with smart city inequality from 2014–2024, using bibliometric analysis of 460 key publications from Scopus and VOSviewer to identify dominant themes, gaps, and emerging debates through bibliographic coupling, co-citation, and keyword co-occurrence analyses. The findings reveal five major clusters, including data-driven governance, digital exclusion, and neoliberal urbanism, with seminal works by Sassen (2014) and Kitchin (2016) dominating the discourse, while also highlighting gaps such as limited Global South perspectives and feminist/postcolonial critiques. Temporal shifts show a growing focus on algorithmic bias and data justice, underscoring the need for inclusive, participatory smart city frameworks. The study concludes by advocating for equitable governance models, democratized technology access, and interdisciplinary approaches to mitigate urban inequality, offering a foundation for future research and policy interventions.

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