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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. 3 No. 3 (2025)" : 8 Documents clear
Inovasi Media Promosi Perbankan Syariah Berbasis Game Edukasi Untuk Siswa Sekolah Menengah Atas Menggunakan Scratch Ali, Muttaqin Kholis; Hasanah, Arrahmil; Ali , Al Muhtadibillah; Ali , Fitri Furqoni; Sari , Nabila Mega; Fadilah , Nurul
Business and Investment Review Vol. 3 No. 3 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.131

Abstract

This study explores the effectiveness of sharia banking promotional media innovation based on educational games using Scratch for high school students. Using a quasi-experimental design and one-group pretest-posttest approach, the research was conducted at SMA Negeri 1 Tambangan, Mandailing Natal Regency, North Sumatra, involving 45 students from grades X, XI, and XII. Results showed a significant increase of 35.2% in Islamic financial literacy scores from pre-test to post-test. Further analysis revealed a substantial increase in understanding of key Islamic banking concepts such as riba (60.6%), mudharabah (81.6%), musyarakah (86.4%), and ijarah (91.0%). The educational game proved to be effective in narrowing the understanding gap between students, as reflected by the decrease in the standard deviation of post-test scores. Factors contributing to the effectiveness of this media include the suitability of Generation Z characteristics, active learning approach, personalization of learning experience, and the use of gamification elements. This research has important implications for curriculum development, teacher training, collaboration with the Islamic banking industry, and policy development related to Islamic financial literacy at the national level. The findings highlight the potential use of gaming technology in improving Islamic financial literacy among the younger generation, supporting the government's efforts in increasing Islamic financial inclusion as outlined in Indonesia's Sharia Economic Masterplan 2019-2024.   Abstrak Penelitian ini mengeksplorasi efektivitas inovasi media promosi perbankan syariah berbasis game edukasi menggunakan Scratch untuk siswa Sekolah Menengah Atas (SMA). Dengan menggunakan desain quasi-experimental dan pendekatan one-group pretest-posttest, penelitian dilakukan di SMA Negeri 1 Tambangan, Kabupaten Mandailing Natal, Sumatera Utara, melibatkan 45 siswa dari kelas X, XI, dan XII. Hasil menunjukkan peningkatan signifikan sebesar 35,2% dalam skor literasi keuangan syariah dari pre-test ke post-test. Analisis lebih lanjut mengungkapkan peningkatan pemahaman yang substansial terhadap konsep-konsep kunci perbankan syariah seperti riba (60,6%), mudharabah (81,6%), musyarakah (86,4%), dan ijarah (91,0%). Game edukasi terbukti efektif dalam mempersempit kesenjangan pemahaman antar siswa, yang tercermin dari penurunan standar deviasi skor post-test. Faktor-faktor yang berkontribusi terhadap efektivitas media ini meliputi kesesuaian dengan karakteristik Generasi Z, pendekatan pembelajaran aktif, personalisasi pengalaman belajar, dan penggunaan elemen gamifikasi. Penelitian ini memiliki implikasi penting untuk pengembangan kurikulum, pelatihan guru, kolaborasi dengan industri perbankan syariah, dan pengembangan kebijakan terkait literasi keuangan syariah di tingkat nasional. Temuan ini menyoroti potensi penggunaan teknologi game dalam meningkatkan literasi keuangan syariah di kalangan generasi muda, mendukung upaya pemerintah dalam meningkatkan inklusi keuangan syariah sebagaimana digariskan dalam Masterplan Ekonomi Syariah Indonesia 2019-2024. Kata kunci: Game Edukasi, Literasi Keuangan Syariah, Perbankan Syariah
Optimization of Digital Marketing Strategies to Increase Engagement on Social Media at MNC Securities Surabaya Branch Dewi, Aulia Friya Rahana; Nugroho, Rusdi Hidayat
Business and Investment Review Vol. 3 No. 3 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.142

Abstract

Digital marketing has become an important element in the modern business world, including in the financial services sector, such as securities. This research aims to evaluate and optimize digital marketing strategies on the Instagram account of MNC Sekuritas Surabaya Branch for 2024 in order to increase audience engagement. With a qualitative approach, data were collected through interviews, social media analysis, and direct observation. The research results show that the use of educational, interactive, visually appealing content, as well as the optimal utilization of social media platform algorithms, can increase audience engagement levels. This concludes that the implementation of integrated and data-driven digital marketing strategies is crucial for building strong relationships with the audience.
Pengaruh Terdeteksinya Kecurangan, Keadilan Pajak, Tarif Pajak, dan Kecenderungan Personal terhadap Tax Evasion pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Surabaya Gubeng Masruroh, Afi; Riyadi, Slamet
Business and Investment Review Vol. 3 No. 3 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.168

Abstract

The purpose of this research is to explore the impact of the possibility of fraud detection, tax fairness, tax rates, and personal tendencies on tax evasion among individual taxpayers at KPP Pratama Surabaya Gubeng. Applying a quantitative method, utilizing multiple regression analysis was conducted utilizing SPSS26, utilizing primary data collected through questionnaires from 100 respondents. The results suggest that that the possibility of fraud detection and tax fairness do not significantly influence tax evasion. However, tax rates and personal tendencies have a significant impact on tax evasion. Additionally, all four variables collectively play a significant role in influencing tax evasion. This research offers important understanding of the factors affecting tax evasion and may Providing a foundation for creating more effective tax policies.
Analysis of People Hours (JO) on the BRS Ship Project and Ship Material Procurement Planning at PT PAL Indonesia Production Management Office Division Kusumadini, Liana Rahma; Nirawati , Lia
Business and Investment Review Vol. 3 No. 3 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.171

Abstract

Abstract This paper analyzes the efficiency of man hours (JO) in the BRS shipbuilding project as well as material procurement planning at PT PAL Indonesia. The effectiveness of labor and material management is a key factor in the success of maritime projects. This study uses quantitative analysis method to calculate JO realization and supply chain management approach to design procurement strategy. The results show that careful JO planning can improve productivity and cost efficiency, while a structured procurement strategy helps reduce the risk of delays in production. By implementing proper project management, PT PAL Indonesia can optimize resources in the shipbuilding process. Abstrak Tulisan ini menganalisis efisiensi jam orang (JO) dalam proyek pembangunan kapal BRS serta perencanaan pengadaan material di PT PAL Indonesia. Efektivitas pengelolaan tenaga kerja dan material menjadi faktor kunci dalam keberhasilan proyek maritim. Studi ini menggunakan metode analisis kuantitatif untuk menghitung realisasi JO serta pendekatan manajemen rantai pasokan untuk merancang strategi pengadaan. Hasil penelitian menunjukkan bahwa perencanaan JO yang matang dapat meningkatkan produktivitas dan efisiensi biaya, sementara strategi pengadaan yang terstruktur membantu mengurangi risiko keterlambatan dalam produksi. Dengan menerapkan manajemen proyek yang tepat, PT PAL Indonesia dapat mengoptimalkan sumber daya dalam proses pembangunan kapal. Kata kunci: Jam Orang (JO), Manajemen Proyek, Pengadaan Material, Kapal BRS, PT PAL Indonesia.
Faktor-Faktor yang Mempengaruhi Kinerja Karyawan di Sektor Perbankan : Studi Literatur Kualitatif Zahroh, Andini Alfi; Rahmawati, Lusy; Farid, Muhammad; Fitria, Nabilatul; Putra, Riyan Sisiawan
Business and Investment Review Vol. 3 No. 3 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.175

Abstract

This study aims to analyze the factors that influence employee performance in the banking sector through a systematic literature review approach. The main focus of the study is three important variables, namely work motivation, leadership style, and work discipline, which have been widely studied in various national and international journals related to employee performance in the banking industry. The SLR method is used to collect, review, and synthesize findings from 15 relevant journals, thus providing a comprehensive picture of the relationship between the three variables and employee performance. The results of the analysis show that work motivation has a significant positive effect on performance, where motivated employees are more productive and contribute optimally. An effective leadership style also plays an important role in improving performance by creating a conducive work environment and supporting employee development. In addition, work discipline has been proven to be a supporting factor that strengthens the consistency and quality of employee work. This study suggests that banking management should focus on improving these three aspects in order to maximize employee performance and achieve organizational goals effectively. The implications of this study can be the basis for human resource development strategies in the banking sector. ABSTRAK Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kinerja karyawan di sektor perbankan melalui pendekatan studi literatur sistematis (Systematic Literature Review). Fokus utama penelitian adalah tiga variabel penting, yaitu motivasi kerja, gaya kepemimpinan, dan disiplin kerja, yang telah banyak dikaji dalam berbagai jurnal nasional dan internasional terkait kinerja karyawan di industri perbankan. Metode SLR digunakan untuk mengumpulkan, mengkaji, dan mensintesis temuan dari 15 jurnal relevan, sehingga memberikan gambaran komprehensif mengenai hubungan antara ketiga variabel tersebut dengan kinerja karyawan. Hasil analisis menunjukkan bahwa motivasi kerja memiliki pengaruh positif signifikan terhadap kinerja, di mana karyawan yang termotivasi lebih produktif dan berkontribusi optimal. Gaya kepemimpinan yang efektif juga berperan penting dalam meningkatkan kinerja dengan menciptakan lingkungan kerja yang kondusif dan mendukung pengembangan karyawan. Selain itu, disiplin kerja terbukti menjadi faktor pendukung yang memperkuat konsistensi dan kualitas kerja karyawan. Penelitian ini menyarankan bagi manajemen perbankan untuk fokus meningkatkan ketiga aspek tersebut guna memaksimalkan kinerja karyawan dan mencapai tujuan organisasi secara efektif. Implikasi penelitian ini dapat menjadi dasar strategi pengembangan sumber daya manusia di sektor perbankan. Kata kunci: kinerja karyawan, motivasi kerja, gaya kepemimpinan, disiplin kerja.
Analisis Program Pelatihan dan Pengembangan Sumber Daya Manusia Dalam Meningkatkan Kinerja Pegawai di Badan Pendapatan Daerah Provinsi Bali Indraswari, Dwi Citra; Prabawati, Ni Putu Anik
Business and Investment Review Vol. 3 No. 3 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.177

Abstract

Penelitian ini menganalisis program pelatihan dan pengembangan sumber daya manusia (SDM) di Badan Pendapatan Daerah (Bapenda) Provinsi Bali terhadap peningkatan kinerja pegawai. Menggunakan pendekatan kualitatif melalui wawancara mendalam, penelitian ini mengidentifikasi jenis pelatihan yang diberikan (perpajakan, teknologi informasi, manajemen & kepemimpinan, pelayanan publik), metode pelatihan yang digunakan (OJT, off-the-job training, e-learning), dan kendala yang dihadapi (anggaran, kualitas instruktur, partisipasi pegawai, relevansi pelatihan). Hasil penelitian menunjukkan bahwa program pelatihan berpotensi meningkatkan kinerja pegawai, yang terukur melalui peningkatan produktivitas, efisiensi, dan kepuasan wajib pajak. Namun, keberhasilan program ini bergantung pada faktor-faktor seperti ketersediaan anggaran, kualitas instruktur, partisipasi aktif pegawai, dan relevansi pelatihan dengan kebutuhan aktual. Penelitian menyarankan evaluasi berkelanjutan untuk memastikan efektivitas program dan penyesuaian yang diperlukan. Keywords: Pelatihan, Pengembangan, Manajemen Sumber Daya Manusia (MSDM)
Pengaruh Variabel Organisasi Terhadap Kinerja Karyawan di Berbagai Sektor: Studi Literatur Kualitatif Kharimatul, Indah; Jannah, Desy Cinta Ashhabal; Hayatun nisa; Moch Iqbal fahmi; Riyan Sisiawan Putra
Business and Investment Review Vol. 3 No. 3 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.179

Abstract

This research is a mapping of various scientific articles that discuss the influence of variables that affect employee performance in the context of human resource management (HRM). The analysis was conducted on 14 journals that have various index classifications, such as Sinta 4, Sinta 5, and Scopus Q1. The results of the mapping show that organizational culture is the most dominant variable and consistently affects employee performance both directly and indirectly through mediating variables such as job attachment, organizational commitment, and compensation. However, there are findings that show that the effect is not always significant or depends on the internal and external conditions of the organization. Some studies suggest that future research should include more variables and use more diverse approaches, including qualitative approaches to capture the dynamics of work behavior in more depth. Thus, this document makes a significant contribution in mapping the direction of HRM research in Indonesia, especially in the context of the influence of internal organizational variables on employee performance. This mapping can be used as an initial reference for the development of further research and evidence-based policy making in the field of human resource management. Abstrak Penelitian ini merupakan pemetaan terhadap berbagai artikel ilmiah yang membahas pengaruh variable yang mempengaruhi kinerja karyawan dalam konteks manajemen sumber daya manusia (MSDM). Analisis dilakukan terhadap 14 jurnal yang memiliki klasifikasi indeks beragam, seperti Sinta 4, Sinta 5, dan Scopus Q1. Hasil dari pemetaan menunjukkan bahwa budaya organisasi merupakan variabel yang paling dominan dan konsisten berpengaruh terhadap kinerja karyawan baik secara langsung maupun tidak langsung melalui variabel mediasi seperti keterikatan kerja, komitmen organisasi, dan kompensasi. Namun demikian, terdapat temuan yang menunjukkan bahwa pengaruh tersebut tidak selalu signifikan atau tergantung pada kondisi internal dan eksternal organisasi. Beberapa studi menyarankan agar penelitian di masa depan mencakup lebih banyak variabel dan menggunakan pendekatan yang lebih beragam, termasuk pendekatan kualitatif untuk menangkap dinamika perilaku kerja secara lebih mendalam. Dengan demikian, dokumen ini memberikan kontribusi signifikan dalam memetakan arah penelitian MSDM di Indonesia khususnya dalam konteks pengaruh variabel internal organisasi terhadap kinerja karyawan. Pemetaan ini dapat digunakan sebagai referensi awal untuk pengembangan penelitian lanjutan maupun pengambilan kebijakan berbasis bukti di bidang manajemen sumber daya manusia. Kata kunci: Kinerja Karyawan, Budaya Organisasi, Studi Literaure review, Motivasi, MSDM, Disiplin Kerja, Reward.
Determinants of Export Volume in Indonesia’s Textile and Textile Products Industry: An Analysis Using the Gravity Model Saputra, Clara Elisabeth Jahja; Budiningsih, Ni Ketut
Business and Investment Review Vol. 3 No. 3 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.206

Abstract

Indonesia’s textile and textile products (TTP) industry plays a vital role in the national economy, contributing significantly to employment and foreign exchange. However, since 2016, the export volume of TTP has declined, raising concerns about competitiveness and structural resilience. This study investigates the macroeconomic determinants of Indonesia’s TTP export volume to five major trading partners—United States, Japan, South Korea, China, and Germany—over the period 2014–2023. Using the gravity model framework, the analysis incorporates five explanatory variables: GDP per capita, geographical distance, trade openness index, real exchange rate, and population growth rate. Panel data regression is applied, with the Common Effect Model (CEM) selected based on diagnostic tests. The results show that GDP per capita, real exchange rate, and population growth rate positively and significantly affect export volume, while geographical distance and trade openness index exert a negative and significant influence. These findings confirm the relevance of the gravity model in explaining bilateral trade flows and highlight the importance of purchasing power, exchange rate stability, and demographic expansion in driving exports. Conversely, logistical barriers and intensified competition in liberalized markets may suppress export performance. The study offers policy insights for enhancing Indonesia’s export strategy through market diversification, improved logistics, and industrial competitiveness.

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