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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
 1 
Search results for , issue "Vol. 3 No. 2 (2025)" : 8 Documents clear
Pengaruh Dewan Komisaris Independen dan Fungsi Auditor Internal Terhadap Biaya Audit Pada Perusahaan Sektor Perbankan di Bursa Efek Indonesia BEI Tahun 2022 Santika, Nilam; Kustiwi, Irda Agustin; Ratnasari, Dwi Dita
Business and Investment Review Vol. 3 No. 2 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.86

Abstract

Penelitian ini menganalisis pengaruh dewan pengawas independen dan auditor internal terhadap biaya audit pada perusahaan perbankan BEI yang terdata di website Bursa Efek Indonesia pada tahun 2022. Penelitian ini memakai data pada perusahaan perbankan yang terdata di website Bursa Efek Indonesia BEI selama tahun 2022. Penelitian ini memakai data dari perusahaan perbankan yang terdata di website Bursa Efek Indonesia BEI selama tahun 2022. Metode yang digunakan adalah uji statistik dengan memakai software SPSS yang mengukur pengaruh variabel dewan independen dan aktivitas auditor internal terhadap besarnya biaya audit yang dibayarkan oleh perusahaan perbankan. Analisis statistik data diperoleh dengan memakai alat regresi SPSS untuk menilai hubungan antara variabel dewan independen dengan fungsi audit internal dan biaya audit. Penelitian ini dikerjakan untuk lebih memahami seberapa besar pengaruh tugas dewan komisaris independen dan auditor internal terhadap penetapan fee audit pada perusahaan sektor perbankan di website Bursa Efek Indonesia (BEI).
Strategi Pelayanan Berbasis Digital pada Aplikasi Kesehatan (Halodoc) Sabina, Nafiza Kayla; Tanjung, Syafira Mawada; NurSyifa , Putri; Saleh, Mohamad Zein
Business and Investment Review Vol. 3 No. 2 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.138

Abstract

Halodoc is a telehealth application in Indonesia that can be used by anyone. Being technology-based, the convenience of this application is increasingly felt with features that make it easier for users to consult health directly without meeting them. Telehealth is used by Halodoc as a popular virtual health service application today. Based on this, this researcher used a qualitative approach method by collecting information from pre-existing sources and data. Previous sources and data that have been collected are of course used to support this article which relates to digital services used in the Halodoc health application. Abstrak Halodoc menjadi aplikasi telehealth di Indonesia yang dapat digunakan oleh siapa saja. Dengan berbasis teknologi, kemudahan aplikasi ini semakin terasa dengan adanya fitur-fitur yang memudahkan pengguna untuk berkonsultasi kesehatan secara langsung tanpa bertemu. Telehealth dimanfaatkan Halodoc sebagai aplikasi layanan kesehatan virtual populer saat ini. Berdasarkan hal tersebut, peneliti ini menggunakan metode pendekatan kualitatif dengan melakukan pengumpulan informasi terhadap sumber dan data yang sudah ada sebelumnya. Sumber dan data sebelumnya yang sudah terkumpul tentu dipergunakan untuk mendukung tulisan ini yang berkaitan dengan pelayanan digital yang digunakan pada aplikasi kesehatan Halodoc. Kata Kunci: Halodoc, Telehealth, Pelayanan Digital
Transformasi Digital dalam Manajemen Jasa: Tantangan dan Peluang di Era Industri 4.0 Wahyuningjati, Tri; Iskandar, Syafna Hanifa; Sabrina, Afiifah Nur; Saleh, Mohamad Zein
Business and Investment Review Vol. 3 No. 2 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.139

Abstract

Digital transformation in service management is becoming an important necessity in the Industry 4.0 era, which is characterized by technological advances such as the Internet of Things (IoT), artificial intelligence (AI), and big data. This research explores the challenges and opportunities facing the services sector in adopting digitalization. Digital transformation offers benefits such as improved operational efficiency, personalization of services, and better data-driven decision-making. However, challenges such as digital competency gaps, organizational culture resistance, cybersecurity, and technology infrastructure limitations are also identified. Through a qualitative approach, this research presents an in-depth analysis covering technology integration strategies, organizational culture change, and digital collaboration to improve customer experience. The results provide important insights for service companies in optimizing digitalization strategies to improve competitiveness and relevance in the market. Abstrak Transformasi digital dalam manajemen jasa menjadi kebutuhan penting di era Industri 4.0, yang ditandai oleh kemajuan teknologi seperti Internet of Things (IoT), kecerdasan buatan (AI), dan big data. Penelitian ini mengeksplorasi tantangan dan peluang yang dihadapi sektor jasa dalam mengadopsi digitalisasi. Transformasi digital menawarkan manfaat seperti peningkatan efisiensi operasional, personalisasi layanan, dan pengambilan keputusan berbasis data yang lebih baik. Namun, tantangan seperti kesenjangan kompetensi digital, resistensi budaya organisasi, keamanan siber, dan keterbatasan infrastruktur teknologi juga diidentifikasi. Melalui pendekatan kualitatif, penelitian ini menyajikan analisis mendalam yang mencakup strategi pengintegrasian teknologi, perubahan budaya organisasi, serta kolaborasi digital untuk meningkatkan pengalaman pelanggan. Hasil penelitian memberikan wawasan penting bagi perusahaan jasa dalam mengoptimalkan strategi digitalisasi untuk meningkatkan daya saing dan relevansi di pasar. Kata kunci: transformasi digital, manajemen jasa, Industri 4.0, tantangan, peluang.  
Optimizing Data Input Process To Improve System Reliability in pt.big Warehouse Management Carolina, Aura; N , Rusdi Hidayat
Business and Investment Review Vol. 3 No. 2 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.160

Abstract

Efficient and accurate data input process is very important to improve system reliability in warehouse management. This article discusses strategies to optimize the data input process at PT.BIG, with a focus on the application of information technology and employee training. This study uses a qualitative approach that aims to identify challenges in the data input process, the application of information technology, employee training, an effective monitoring system that can improve the accuracy and efficiency of data input, and provide solutions that can improve the accuracy and reliability of the system. The results of the study indicate that the implementation of a technology-based warehouse management system and appropriate training can reduce data input errors, speed up operational processes, and increase customer satisfaction.
Implementation of Carbon Accouting and Green Innovation in Improving Environmental Performance Against the SDGs in Companies Maharani, Dorifahtu Afirstantian; Rahayuningsih, Sri
Business and Investment Review Vol. 3 No. 2 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.167

Abstract

Seeing the importance of carbon accounting and green innovation in the context of environmental performance and compliance with SDGs, this analysis is very relevant to provide new insights into how these two aspects can support each other. It is hoped that this analysis can provide practical recommendations for companies in implementing carbon accounting and green innovation effectively, as well as help them achieve the sustainability goals that have been set. The aim of this analysis is to find out and analyze how carbon emissions and green innovation impact the Sustainable Development Goals. In addition, this analysis also investigates how environmental performance impacts the relationship between the creation of carbon emissions and green innovation towards the SDGs. This analysis discusses energy and infrastructure companies listed on the Indonesia Stock Exchange from 2020 to 2022. A purposive sampling technique was employed for this investigation, and a sample of 14 businesses was selected. for this study, a sample of 14 businesses was selected. A total of 14 companies were selected as samples for this research using purposive sampling techniques. The PLS hypothesis testing system is used, and secondary data is the type of data used. The results of the analysis show that sustainable development goals are influenced by environmental performance and carbon accounting. On the other hand, green innovation has a significant impact regarding the environmental performance of companies working in the energy and infrastructure sectors.
The Influence of Transparency and Accountability on the Effectiveness of Village Revenue and Expenditure Budget Governance (APBDes) to Achieve Good Governance in Villages of Wonoayu District, Sidoarjo Regency. Abdhilla, Indhira Ridho; Narastri , Maulidah
Business and Investment Review Vol. 3 No. 2 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.163

Abstract

This study aims to determine the effect of transparency and accountability on the effectiveness of APBDes governance in the villages of Wonoayu District, Sidoarjo Regency. This study uses descriptive quantitative methods. This study revealed that transparency has a positive and significant impact on the effectiveness of APBDes governance in the Wonoayu District villages. It highlights that transparency facilitates better budget disclosure and enhances public understanding of financial management processes. Conversely, accountability showed no significant effect on APBDes governance effectiveness, indicating the need for additional support such as external oversight and community participation. Collectively, transparency and accountability simultaneously have a significant influence, emphasizing the critical role of open and collaborative financial management in achieving good governance.conclusion: This study concludes that transparency plays a crucial role in enhancing the effectiveness of APBDes governance. Transparency ensures the disclosure of budget information to the public, fostering trust and participation in village financial management. However, accountability alone does not significantly impact governance effectiveness, suggesting the necessity of additional mechanisms, such as external monitoring and active community involvement, to optimize its influence. Collectively, transparency and accountability positively and significantly contribute to strengthening APBDes governance. These findings underline the importance of fostering transparency and reinforcing accountability to achieve good governance principles at the village level.
Respon Konsumen dan Pelaku Usaha Terhadap Kenaikan Tarif PPN 11% di Pontianak. Yolanda, Dea Afrilia; Tezar, Muhammad
Business and Investment Review Vol. 3 No. 2 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.172

Abstract

This research aims to uncover: (a) consumers and business actors respond to the 11% VAT increase in Pontianak, and (b) the impact of the 11% VAT increase on consumers and business actors in Pontianak. These questions arise from the VAT increase imposed by the government, which has generated diverse reactions from consumers and business actors in Pontianak. By formulating these questions, this study aims to provide a deeper understanding and contribute new scientific insights to society. This study employs a descriptive qualitative research approach. The data sources were obtained through observations, interviews, and documentation. The key informants include consumers and business actors in Pontianak. These techniques were used to clearly describe the dynamics of the VAT rate increase for consumers and business actors in Pontianak. Based on the research findings, the researcher concludes the following: 1) the 11% VAT increase policy in Pontianak has resulted in quite complex and significant responses from both consumers and business actors who experienced its impact. 2) the increase in product prices leading to a decline in purchasing power. Additionally, changes in consumer spending habits caused a decrease in business actors’ profits. Consequently, business actors must adjust their profit margins to stabilize their economic conditions. The researcher acknowledges that this study has several limitations. For instance, the number of informants did not fully represent all societal layers, especially from lower to upper economic classes. Therefore, the findings of this study do not comprehensively capture the broader context. It is recommended that further research on the 11% VAT increase in Pontianak or Indonesia, in general, be conducted, taking into account the limitations mentioned above. Abstrak Penelitian ini bertujuan untuk mengetahui tentang: 1) Respon konsumen dan pelaku usaha terhadap kenaikan tarif PPN 11% di Pontianak. 2) Dampak kenaikan tarif PPN 11% terhadap konsumen dan pelaku usaha di Pontianak. Pertanyaan tersebut berasal dari naiknya PPN yang ditetapkan oleh pemerintah. Sehingga dengan adanya kebijakan itu mendapatkan berbagai respon dari konsumen dan pelaku usaha di Kota Pontianak. Dengan memformulasikan pertanyaan tersebut diharapkan mampu memberi pemahaman dan kontribusi keilmuan baru di tengah masyarakat. Penelitian ini menggunakan pendekatan kua/litatif dengan jenis penelitian yaitu penelitian deskriptif. Sumber data yang peneliti gunakan adalah data primer yang didapatkan dari hasil obervasi, wawancara dan dokumentasi. Data itu dihimpun dari narasumber kunci yang terdiri dari konsumen dan pelaku usaha yang berada di Kota Pontianak. Hasil wawancara itu sebagai langkah peneliti untuk mendeskripsikan secara jelas terkait dinamika kenaikan tarif PPN bagi konsumen dan pelaku usaha di Pontianak. Berdasarkan hasil penelitian, maka peneliti dapat menarik kesimpulan sebagai berikut: 1) Kebijakan kenaikan PPN 11% di Kota Pontianak menuai respon yang cukup kompleks dan signifikan. Respon tersebut berasal dari para konsumen dan pelaku usaha yang merasakan dampaknya. 2) Dampak yang paling dirasakan oleh mereka adalah naiknya harga barang sehingga membuat penurunan daya beli. Tidak sampai di situ adaptasi konsumsi konsumen juga mengakibatkan turunnya laba pelaku usaha. Dengan demikian pelaku usaha harus melakukan teknik penyesuaian pada margin keuntangan mereka agar perekonomian mereka stabil. Peneliti menyadari jika penelitian ini masih memiliki banyak kekurangan di berbagai sektor. Mulai dari narasumber jumlah narasumber tidak sepenuhnya berasal dari perwakilan lapisan masyarakat yang berada di kelas ekonomi bawah hingga atas. Sehingga hasil penelitian ini belum sepenuhnya memberikan suguhan yang signifikan. Oleh karena itu peneliti terbuka dan menyarankan akan penelitian yang berkaitan dengan kenaikan PPN 11% di Kota Pontianak secara khusus atau Indonesia secara umum dilanjutkan dengan mempertimbangkan kekurangan yang telah disampaikan di atas. Kata Kunci: Respon; Konsumen; Pelaku Usaha; Tarif PPN 11%
Pengaruh Motivasi Terhadap Kinerja Generasi Z Nisa’, Khoirun; Mukafi Nurum; Yusriatul Rohma; Zhafirah Dwi Kahla Gyrah; Riyan Sisiawan Putra
Business and Investment Review Vol. 3 No. 2 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.176

Abstract

This study aims to examine the influence of motivation on Generation Z's performance in modern work environments. Generation Z has unique characteristics that distinguish them from previous generations, including in terms of work motivation and expectations of the work environment. This study is a systematic literature review of fifteen relevant scientific articles, using a thematic-qualitative analysis approach. The results show that factors such as leadership style, work environment, rewards, organizational commitment, and digital technology influence motivation and ultimately impact Generation Z's performance. This study emphasizes the importance of an adaptive leadership approach and a supportive work environment to increase the motivation and productivity of Generation Z. Abstrak Penelitian ini bertujuan untuk mengkaji pengaruh motivasi terhadap kinerja Generasi Z di lingkungan kerja modern. Generasi Z memiliki karakteristik unik yang membedakan mereka dari generasi sebelumnya, termasuk dalam hal motivasi kerja dan ekspektasi terhadap lingkungan kerja. Studi ini merupakan tinjauan literatur sistematis terhadap lima belas artikel ilmiah yang relevan, dengan pendekatan analisis tematik-kualitatif. Hasil kajian menunjukkan bahwa faktor-faktor seperti gaya kepemimpinan, lingkungan kerja, penghargaan, komitmen organisasi, dan teknologi digital turut mempengaruhi motivasi dan pada akhirnya berdampak pada kinerja Generasi Z. Studi ini menekankan pentingnya pendekatan kepemimpinan yang adaptif dan lingkungan kerja yang suportif untuk meningkatkan motivasi dan produktivitas Generasi Z. Kata kunci: Generasi Z, motivasi kerja, kinerja, kepemimpinan, lingkungan kerja

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