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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. 4 (2025)" : 8 Documents clear
Political Economization vs Economic Politicization: A Comparative Study of Park Chung Hee's and Soeharto's Leadership in Promoting Economic Development Frederica, Wynne
Business and Investment Review Vol. 3 No. 4 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.183

Abstract

This study aims to examine the differences in political-economic strategies between Park Chung Hee in South Korea and Soeharto in Indonesia, with a particular focus on how authoritarian leadership and discriminatory economic policies influenced the direction and outcomes of national development. It explores how Park’s approach, centered on economic discrimination, meritocratic industrial policies, and corporate-led growth fundamentally differed from Soeharto’s strategy, which relied heavily on political patronage and the politicization of economic policy. This research adopts a qualitative descriptive approach using library research methods, by reviewing relevant academic journals and scholarly publications. The analysis is conducted by interpreting key themes in each leader’s development policies, particularly concerning the role of the state in creating economic incentives and shaping institutional structures that either promoted or hindered economic growth. Economic development remains one of the most critical challenges in postcolonial developing countries. This study compares two authoritarian regimes Park Chung Hee’s South Korea and Soeharto’s Indonesia. Both of which adopted state-led development models in the postcolonial era. Although both leaders shared similar institutional frameworks, military backgrounds, and centralized governance, their economic outcomes diverged significantly. Park’s leadership exemplified the “economization of politics,” where state power was used to enforce meritocracy, promote industrial performance, and discipline markets. South Korea achieved robust export-led industrialization and institutionalized economic meritocracy through support for chaebols and long-term planning. In contrast, Soeharto’s regime reflected “economic politicization,” wherein state resources were distributed based on political loyalty rather than performance. This led to structural fragility, inequality, and eventual collapse during the 1997 Asian Financial Crisis. Using a qualitative descriptive approach based on literature review, the study finds that authoritarian development success depends less on the degree of state control and more on the quality of governance, institutional discipline, and commitment to performance-based policies.
Pengaruh Penggunaan E-Payment dan Gaya Hidup Terhadap Pengeluaran Konsumsi Non-Tunai Mahasiswa (Studi Kasus Pada Mahasiswa Program Studi Ekonomi Pembangunan Universitas Udayana) Redyani, Nadhira Fasya; Meydianawathi , Luh Gede
Business and Investment Review Vol. 3 No. 4 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.186

Abstract

The advancement of digital technology has accelerated the adoption of e-payments as a non-cash transaction method and influenced increasingly consumptive lifestyles among university students. E-payment refers to electronic payment systems such as debit cards and e-money, while lifestyle reflects consumption patterns shaped by trends, personal preferences, and social environment. This study aims to examine the influence of e-payment usage and lifestyle on students' non-cash consumption expenditures. Control variables analyzed include shopping frequency, personal income, allowance, gender, and residential area. The study involved 292 active students from the Development Economics Program at Udayana University, selected using a proportionate stratified random sampling method. A quantitative approach with multiple linear regression analysis was employed. The results indicate that all independent variables simultaneously have a significant effect on non-cash consumption. Partially, e-payment, lifestyle, shopping frequency, personal income, allowance, and gender significantly influence consumption expenditure, while residential area does not. Heteroskedasticity was detected in the model, prompting the use of robust standard error in the t-test to ensure more reliable and accurate estimates. Abstrak Pemanfaatan teknologi digital telah mendorong penggunaan e-payment sebagai alternatif pembayaran non-tunai serta memengaruhi gaya hidup konsumtif di kalangan mahasiswa. E-payment merujuk pada sistem pembayaran elektronik seperti kartu debit dan uang elektronik, sedangkan gaya hidup mencerminkan pola konsumsi individu yang terbentuk oleh tren, preferensi pribadi, dan lingkungan sosial. Penelitian ini bertujuan untuk mengkaji pengaruh e-payment dan gaya hidup terhadap pengeluaran konsumsi non-tunai mahasiswa. Selain itu, turut dianalisis variabel kontrol yang meliputi frekuensi belanja, pendapatan sendiri, uang saku, jenis kelamin, dan wilayah tempat tinggal. Penelitian dilakukan pada 292 mahasiswa aktif Program Studi Ekonomi Pembangunan Universitas Udayana yang dipilih melalui teknik proportionate stratified random sampling. Pendekatan kuantitatif digunakan dengan metode regresi linear berganda. Hasil penelitian menunjukkan bahwa secara simultan seluruh variabel independen berpengaruh signifikan terhadap pengeluaran konsumsi non-tunai. Secara parsial, variabel e-payment, gaya hidup, frekuensi belanja, pendapatan sendiri, uang saku, dan jenis kelamin terbukti berpengaruh signifikan, sedangkan wilayah tempat tinggal tidak memiliki pengaruh yang signifikan. Ditemukan gejala heteroskedastisitas dalam model, sehingga pengujian uji t dilakukan dengan pendekatan robust standard error untuk menghasilkan estimasi yang lebih akurat. Kata Kunci: Pengeluaran Konsumsi, E-Payment, Gaya Hidup, Frekuensi Belanja, Pendapatan, Jenis Kelamin, Wilayah Tempat Tinggal
Pengaruh Modal Usaha, Jam Kerja, dan Teknologi Terhadap Pendapatan UMKM Bidang Kuliner di Kota Denpasar Putri, Ni Kadek Pradnyani Utami; Dewi, Made Heny Urmila
Business and Investment Review Vol. 3 No. 4 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.191

Abstract

This study aims to analyze the influence of working capital, working hours, and technology on the income of micro, small, and medium enterprises (MSMEs) in the culinary sector in Denpasar City. MSMEs are a strategic sector in regional economic development, especially in Bali, which is known as a tourism center. The research method used is quantitative with a correlational approach, involving 99 respondents from culinary MSMEs selected through accidental proportional sampling. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results of the study indicate that, simultaneously, working capital, working hours, and technology significantly influence the income of MSMEs. Partially, working capital and working hours have a positive and significant influence, while technology also shows a positive influence but with lower significance. These findings emphasize the importance of capital support, optimal work time management, and the use of digital technology such as QRIS in improving the performance and income of culinary SMEs. This study provides practical implications for SME operators and local governments in designing digital-based and inclusive economic empowerment strategies. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh modal usaha, jam kerja, dan teknologi terhadap pendapatan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) bidang kuliner di Kota Denpasar. UMKM merupakan sektor strategis dalam pembangunan ekonomi daerah, khususnya di Bali yang dikenal sebagai pusat pariwisata. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan korelasional, melibatkan 99 responden pelaku UMKM kuliner yang dipilih melalui teknik accidental proportional sampling. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa secara simultan, modal usaha, jam kerja, dan teknologi berpengaruh signifikan terhadap pendapatan UMKM. Secara parsial, modal usaha dan jam kerja memiliki pengaruh positif dan signifikan, sedangkan teknologi juga menunjukkan pengaruh positif namun dengan signifikansi yang lebih rendah. Temuan ini menegaskan pentingnya dukungan modal, pengelolaan waktu kerja yang optimal, serta pemanfaatan teknologi digital seperti QRIS dalam meningkatkan kinerja dan pendapatan UMKM kuliner. Penelitian ini memberikan implikasi praktis bagi pelaku UMKM dan pemerintah daerah dalam merancang strategi pemberdayaan ekonomi berbasis digital dan inklusif. Kata kunci: UMKM, modal usaha, jam kerja, teknologi, pendapatan, kuliner, Denpasar
Determinants of Female Traders' Income in Sanglah Traditional Market Denpasar City Rahmadi, Atillia Rizka; Dewi, Made Heny Urmila
Business and Investment Review Vol. 3 No. 4 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.192

Abstract

This study aims to analyze the factors that influence the income of female traders in the Sanglah Traditional Market, Denpasar City. The independent variables include number of family dependents, distance from home to the market, working hours, and the presence of modern markets. This research uses a quantitative approach with an associative research design. Data were collected through questionnaires distributed to 93 respondents using a proportional stratified random sampling technique. The data were analyzed using multiple linear regression. The results show that simultaneously all independent variables significantly affect female traders' income. Partially, the number of family dependents and working hours have a positive and significant effect on income, while distance and the presence of modern markets have a negative and significant effect. The most dominant factor influencing income is working hours. This study provides implications for the government and market managers to pay more attention to the challenges faced by female traders, especially in competing with modern markets and managing productive working hours.
Self-Efficacy As Mediator Of The Influence Of Entrepreneurship Education And Entrepreneurial Attitudes On The Entrepreneurial Interest Of Students At Tirta Sari Surya Vocational School Lusyiana, Alsya; Faslah, Roni; Adha, Maulana Amirul
Business and Investment Review Vol. 3 No. 4 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.200

Abstract

This study aims to explore the impact of entrepreneurship education and entrepreneurial attitudes on students' interest in entrepreneurship, considering self-efficacy as a mediating variable. The subjects in this study were students from SMK Tirta Sari Surya, with a total of 215 respondents. The method used is a quantitative approach, and data analysis was conducted using Partial Least Square (PLS) through the SmartPLS version 4 application. The findings of the study indicate that entrepreneurship education has a direct impact on self-efficacy and interest in entrepreneurship. Additionally, entrepreneurial attitudes also show a direct influence on self-efficacy and interest in entrepreneurship. Self-efficacy was found to have a significant direct influence on interest in entrepreneurship. The mediation analysis results indicate that self-efficacy can act as a mediator in the relationship between entrepreneurship education and entrepreneurial attitudes with interest in entrepreneurship. This finding underscores that students' interest in entrepreneurship is not only influenced by the learning process at school and individual attitudes but also heavily depends on how much they believe in their own abilitie
Pengaruh NJOP, Kesadaran Wajib Pajak, Pengetahuan Perpajakan, dan Pendapatan Wajib Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan dengan Sanksi Pajak sebagai Variabel Moderasi di Kota Kediri Tahun 2024 Sari, Yulita Fatma; Linawati; Kurniawan , Andy
Business and Investment Review Vol. 3 No. 4 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.189

Abstract

This study aims to determine the effect of NJOP, taxpayer awareness, tax knowledge, and taxpayer income on taxpayer compliance in paying PBB, as well as to see whether tax penalties can moderate the relationship between these variables. This study employs a quantitative approach using a causal research method. Primary data were collected through 100 questionnaires distributed to property tax payers in Kediri City, all of which were returned and suitable for analysis. The sampling technique used random sampling (probability sampling). Data analysis was conducted through classical assumption tests, moderated regression analysis, determination coefficient tests, and hypothesis testing using SPSS version 30 software. The results of the study indicate that, partially: (1) NJOP does not significantly influence compliance. (2) Taxpayer awareness significantly affects compliance. (3) Tax knowledge significantly affects compliance. (4) Taxpayer income significantly affects compliance. (5) Tax penalties do not moderate the relationship between NJOP and compliance. (6) Tax penalties moderate the influence of taxpayer awareness on compliance. (7) Tax penalties moderate the influence of tax knowledge on compliance. (8) Tax penalties moderate the influence of income on compliance. The findings of this study indicate that awareness, tax knowledge, and taxpayer income play an important role in improving compliance with Land and Building Tax payments in Kediri City. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh NJOP, kesadaran wajib pajak, pengetahuan perpajakan, dan pendapatan wajib pajak terhadap kepatuhan wajib pajak dalam membayar PBB, serta melihat apakah sanksi pajak dapat memoderasi hubungan antar variabel tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan metode penelitian kausalitas. Data primer dikumpulkan melalui 100 kuesioner yang disebarkan kepada wajib pajak PBB di Kota Kediri, seluruhnya kembali dan layak dianalisis. Teknik penentuan sampel menggunakan metode random sampling (probability sampling). Analisis data dilakukan melalui uji asumsi klasik, analisis regresi moderasi (Moderated Regression Analysis), uji koefisien determinasi, serta uji hipotesis dengan bantuan dengan bantuan software SPSS versi 30. Hasil penelitian menunjukkan bahwa secara parsial: (1) NJOP tidak berpengaruh signifikan terhadap kepatuhan. (2) Kesadaran wajib pajak berpengaruh signifikan terhadap kepatuhan. (3) Pengetahuan perpajakan berpengaruh signifikan terhadap kepatuhan. (4) Pendapatan wajib pajak berpengaruh signifikan terhadap kepatuhan. (5) Sanksi pajak tidak memoderasi hubungan antara NJOP terhadap kepatuhan. (6) Sanksi pajak memoderasi pengaruh kesadaran wajib pajak terhadap kepatuhan. (7) Sanksi pajak memoderasi pengaruh pengetahuan perpajakan terhadap kepatuhan. (8) Sanksi pajak memoderasi pengaruh pendapatan terhadap kepatuhan. Temuan penelitian ini menunjukkan bahwa kesadaran, pengetahuan perpajakan, dan pendapatan wajib pajak memiliki peran penting dalam meningkatkan kepatuhan membayar Pajak Bumi dan Bangunan di Kota Kediri. Kata kunci: Pajak Bumi dan Bangunan, kepatuhan wajib pajak, NJOP, sanksi pajak, MRA
Determinants of Indonesian Rice Imports Putra, I Wayan Agus Pratama
Business and Investment Review Vol. 3 No. 4 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.193

Abstract

This research analyzes the determinants of rice imports in Indonesia, a critical issue for national food security. The study investigates the influence of rice production, international rice prices, population growth, and per capita expenditure. Utilizing annual secondary data from 2000-2024, the research employs multiple regression analysis. Results indicate that, simultaneously, all four independent variables significantly affect Indonesia's rice imports. Partially, rice production has a negative and significant influence, showing increased domestic output reduces import needs. Population growth impacts positively and significantly, reflecting how expanding population drives demand and pressures domestic supply. Similarly, per capita expenditure on staple grains shows a positive and significant influence, implying heightened purchasing power, if not met by adequate production, increases import requirements. Conversely, international rice prices are found to have no significant influence, suggesting import decisions prioritize urgent domestic needs and price stabilization over global market fluctuations.
Analisis Rekrutmen Karyawan Melalui Media Online Pada Ini Vie Hospitality Adnyani, NK Nikita Putri; Sumetri, Ni Wayan; Sanjaya, I Gusti Ngurah
Business and Investment Review Vol. 3 No. 4 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.201

Abstract

The recruitment process is a step taken by the company to obtain the best human resources to fill the available positions. In today's modern era, recruitment methods are no longer limited to conventional methods, but also utilize online media to disseminate job vacancy information and attract suitable candidates. This research aims to find out what platforms are used in disseminating vacancy information and recruiting quality candidates, to find out the employee recruitment process through online media, to find out the obstacles to employee recruitment through online media, and to find out the effectiveness of employee recruitment through online media in Ini Vie Hospitality. This research is a qualitative research with data collection techniques through observation, documentation, and interviews with employees who have an understanding of the topic being studied. The findings of the study show that the recruitment process through online media has gone well, although there are still some obstacles. Overall, this method is considered effective in terms of the number of applicants obtained, cost efficiency, and time required during the process. Abstrak Proses rekrutmen merupakan langkah yang dilakukan oleh perusahaan untuk memperoleh sumber daya manusia terbaik guna mengisi posisi yang tersedia. Di era modern saat ini, metode rekrutmen tidak lagi terbatas pada cara-cara konvensional, melainkan juga memanfaatkan media online untuk menyebarluaskan informasi lowongan kerja serta menarik kandidat yang sesuai. Penelitian ini bertujuan untuk mengetahui platform apa saja yang digunakan dalam menyebarkan informasi lowongan dan menjaring kandidat berkualitas, untuk mengetahui proses rekrutmen karyawan melalui media online, untuk mengetahui kendala rekrutmen karyawan melalui media online, dan untuk mengetahui efektivitas rekrutmen karyawan melalui media online pada Ini Vie Hospitality. Penelitian ini merupakan penelitian kualitatif dengan teknik pengumpulan data melalui observasi, dokumentasi, dan wawancara terhadap karyawan yang memiliki pemahaman mengenai topik yang dikaji. Temuan penelitian menunjukkan bahwa proses rekrutmen melalui media online telah berlangsung dengan baik, meskipun masih ditemui beberapa kendala. Secara keseluruhan, metode ini dinilai efektif dari sisi jumlah pelamar yang diperoleh, efisiensi biaya, dan waktu yang dibutuhkan selama proses berlangsung. Kata kunci: Rekrutmen karyawan: Media Online: Efektivitas

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