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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 12 Documents
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Search results for , issue "Vol. 3 No. 6 (2025)" : 12 Documents clear
Pengaruh Profitabilitas, Leverage, Size, dan Intensitas Modal Terhadap Penghindaran Pajak: (Studi Kasus Pada Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 – 2023) Vamian, Enggar; Winarko , Sigit Puji; Puspita , Erna
Business and Investment Review Vol. 3 No. 6 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.202

Abstract

Tax avoidance is a method implemented by taxpayers safely and legally because the method used to avoid taxes is in accordance with applicable tax provisions and the methods or efforts made tend to exploit loopholes (grey areas) contained in tax laws and regulations that can be used to minimize the amount of tax owed (Aini & Kartika, 2020). Several factors can influence the occurrence of tax avoidance, including profitability, leverage, size, and capital intensity. This study aims to examine the influence of Profitability, Leverage, size and capital intensity as factors that can cause tax avoidance either partially or simultaneously in the mining sector listed on the Indonesia Stock Exchange for the period 2019 - 2023. This study was conducted through a quantitative approach using secondary data, with a purposive sampling method to determine the sample studied. From 116 companies that became the population in this study, 180 annual financial reports were obtained from 36 companies that met the sample criteria. Data analysis techniques were in the form of descriptive statistics, classical assumption tests, Multiple Linear Regression Analysis, determinant coefficients and hypothesis testing using IBM SPSS Statistics software. The conclusion of this study is that (1) profitability, leverage, and size partially have a significant influence on tax avoidance. (2) capital intensity partially does not have a significant influence on tax avoidance. (3) profitability, leverage, size, and capital intensity simultaneously have a significant influence on tax avoidance.
Analisis Faktor-Faktor yang Mempengaruhi Indeks Pembangunan Manusia di Provinsi Bali Dewi, Yovita Valentina; Meydianawathi, Luh Gede
Business and Investment Review Vol. 3 No. 6 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.205

Abstract

This study aims to analyze the effect of economic growth, average length of schooling, and sanitation on the Human Development Index (HDI) in Bali Province during the period 2014–2023. The HDI is a composite indicator that reflects human development achievements in the dimensions of education, health, and decent living standards. This study employs a quantitative approach using panel data regression and the Random Effect Model (REM), selected based on the results of the Chow, Hausman, and Lagrange Multiplier tests. The results indicate that, simultaneously, all three independent variables significantly influence the HDI. Partially, average years of schooling and sanitation have a positive and significant impact on the HDI, while economic growth has a positive but insignificant effect. These findings suggest that education and environmental health play a dominant role in improving the quality of life for Bali’s population, while economic growth has not yet been fully inclusive. This study reinforces the Human Capital theory and emphasizes the importance of development policies focused on equitable access to education and sanitation. The practical implications of this study are the need for more targeted policy interventions to improve the HDI evenly across all districts/cities in Bali Province. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan ekonomi, rata-rata lama sekolah, dan sanitasi terhadap Indeks Pembangunan Manusia (IPM) di Provinsi Bali selama periode 2014–2023. IPM merupakan indikator komposit yang mencerminkan capaian pembangunan manusia dalam dimensi pendidikan, kesehatan, dan standar hidup layak. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi data panel dan model Random Effect Model (REM), yang dipilih berdasarkan hasil uji Chow, Hausman, dan Lagrange Multiplier. Hasil penelitian menunjukkan bahwa secara simultan, ketiga variabel independen berpengaruh signifikan terhadap IPM. Secara parsial, rata-rata lama sekolah dan sanitasi berpengaruh positif dan signifikan terhadap IPM, sedangkan pertumbuhan ekonomi berpengaruh positif namun tidak signifikan. Temuan ini mengindikasikan bahwa pendidikan dan kesehatan lingkungan memiliki peran dominan dalam peningkatan kualitas hidup masyarakat Bali, sementara pertumbuhan ekonomi belum sepenuhnya inklusif. Penelitian ini memperkuat teori Human Capital dan menekankan pentingnya kebijakan pembangunan yang berfokus pada pemerataan akses pendidikan dan sanitasi. Implikasi praktis dari penelitian ini adalah perlunya intervensi kebijakan yang lebih terarah untuk meningkatkan IPM secara merata di seluruh kabupaten/kota di Provinsi Bali. Kata kunci: Indeks Pembangunan Manusia, Pertumbuhan Ekonomi, Rata-rata Lama Sekolah, Sanitasi, Regresi Data Panel
Analisis Strategi Promosi Tabungan Hari Tua (THT) Bali Dwipa Terhadap Nasabah Usia Produktif Kerja Pada PT Bank Pembangunan Daerah Bali Kantor Cabang Utama Denpasar Sari, Anak Agung Ayu Mirah Cahaya Mustika; Sanjaya, Ida Bagus; Putra, Kadek Dwi Cahaya
Business and Investment Review Vol. 3 No. 6 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.204

Abstract

This research aims to analyze the promotional strategy of the Bali Dwipa Retirement Savings (THT) product toward working-age customers at PT Bank Pembangunan Daerah Bali, Denpasar Main Branch Office. The increasing number of competitors offering similar products has led to unstable sales performance. Therefore, PT Bank Pembangunan Daerah Bali, Denpasar Main Branch Office must implement an effective strategy to improve its sales targets. The strategy employed is the promotional mix, which includes advertising, personal selling, sales promotion, public relations, and direct marketing tools. This research applies IFAS matrix, EFAS matrix, IE matrix, and SWOT analysis. Data collection methods used in this study include observation, interviews, questionnaires, and documentation. The results of this study reveal several alternative strategies including the SO strategy focuses on optimizing the reach of current promotional activities and enhancing personal approaches to attract more customers, particularly through the integration of direct and online promotions, the WO strategy emphasizes improving publication efforts through collaboration with the community and optimizing the customer database to strengthen product branding, the ST strategy involves maintaining consistent dissemination of information about the Bali Dwipa Retirement Savings product by highlighting rewards tailored to customer segments, and WT strategy proposes activating email newsletters as a means of advertising updates.  Keywords: SWOT Analysis, Promotional Mix, Retirement Savings Abstrak Penelitian ini bertujuan untuk menganalisis strategi promosi produk Tabungan Hari Tua (THT) Bali Dwipa terhadap nasabah usia produktif kerja pada PT Bank Pembangunan Daerah Bali Kantor Cabang Utama Denpasar. Meningkatnya jumlah pesaing yang menawarkan produk sejenis telah menyebabkan kinerja penjualan menjadi tidak stabil. Oleh karena itu, PT Bank Pembangunan Daerah Bali Kantor Cabang Utama Denpasar perlu menerapkan strategi yang efektif guna meningkatkan target penjualannya. Strategi yang digunakan adalah bauran promosi, yang mencakup periklanan, penjualan personal, promosi penjualan, hubungan masyarakat, dan alat pemasaran langsung. Penelitian ini menggunakan analisis SWOT melalui matriks IFAS, matriks EFAS, matriks IE, dan matriks SWOT. Metode pengumpulan data yang digunakan dalam penelitian ini meliputi observasi, wawancara, kuesioner, dan dokumentasi. Hasil penelitian ini menunjukkan beberapa strategi alternatif, antara lain strategi SO yang berfokus pada optimalisasi jangkauan promosi yang sedang berjalan dan peningkatan pendekatan personal untuk menarik lebih banyak nasabah, khususnya melalui penggabungan promosi langsung dan online, strategi WO yang menekankan pada peningkatan upaya publikasi melalui kolaborasi dengan masyarakat serta optimalisasi database nasabah untuk memperkuat citra merek produk, strategi ST yang melibatkan konsistensi dalam penyebaran informasi mengenai produk THT Bali Dwipa dengan menonjolkan hadiah yang disesuaikan dengan segmen nasabah, dan strategi WT yang mengusulkan pengaktifan newsletter email sebagai sarana pembaruan iklan.   Kata Kunci: Analisis SWOT, Bauran Promosi, Tabungan Hari Tua
Determinants of Foreign Direct Investment and Economic Growth in Regencies/Cities in Bali Province Sahadewa, I Dewa Gede Nanda; Purbadharmaja, Ida Bagus Putu
Business and Investment Review Vol. 3 No. 6 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.207

Abstract

In developing countries such as Indonesia, economic growth faces two main constraints: human resources and capital accumulation. Bali Province, as an integral part of the Republic of Indonesia, exhibits a unique pattern of economic growth compared to other provinces. More specifically, between 2012 and 2024, Bali’s economic growth experienced fluctuations in line with the crises that occurred during this period. This study covers the period 2012–2024 with 117 observation points using panel data. The purpose of this research is to analyze the direct and indirect effects of population size and the Human Development Index (HDI) on foreign direct investment (FDI) and economic growth in the regencies/municipalities of Bali Province, employing path analysis techniques. The results show that both population size and HDI have a positive and significant effect on FDI. Population size has a positive and significant effect on economic growth, HDI also has a positive and significant effect on economic growth, and FDI has a positive and significant effect on economic growth across Bali’s regencies/municipalities. Furthermore, population size and HDI indirectly influence economic growth through FDI. The findings of this study are expected to provide valuable input for the Provincial Government of Bali in formulating strategies to enhance FDI as a driver of sustainable economic growth, by optimizing the role of population, improving human resource quality, promoting a more equitable distribution of investment to non-tourism regions, and regulating investment flows in tourism areas to ensure balanced economic growth across all regencies/municipalities in Bali Province.
Structural Employment Challenges and Digital Economy Dynamics in Kenya Pathways to Inclusive and Decent Work Mungai, David; Maina, Ivy Wanjiku
Business and Investment Review Vol. 3 No. 6 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.216

Abstract

Kenya’s labor market in 2024–2025 reflects a structural paradox: sustained economic growth alongside limited progress in generating formal, high-quality employment. While total employment rose to approximately 20.8 million, nearly 90% of new jobs were informal, constraining productivity and social protection coverage. Youth unemployment and NEET rates remain elevated, signaling systemic risks to human capital development. Concurrently, the digital economy is reshaping labor dynamics, creating opportunities through fintech, e-commerce, and gig platforms, yet introducing vulnerabilities such as income volatility, algorithmic control, and regulatory gaps. This study employs a descriptive-analytical approach using secondary data from KNBS, Central Bank of Kenya, and international policy reports to examine employment trends, sectoral drivers, and digitalization impacts. Findings indicate that Kenya’s employment challenge is structural rather than cyclical, requiring integrated reforms that combine sectoral productivity upgrading, demand-linked skills development, and labor-market governance modernization. Policy recommendations emphasize leveraging the Digital Economy Blueprint to formalize MSMEs, expand digital skills, and extend social protection to platform workers, thereby aligning technological transformation with inclusive, decent work outcomes.
The Role of Capital Expenditure in Mediating the Influence of Local Revenue on Local Financial Performance (A Study of Regency/City Governments in Bali Province) Jesika, Komang Lerin; Purnawati, Ni Ketut
Business and Investment Review Vol. 3 No. 6 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.212

Abstract

Regional financial performance is a reflection of the level of achievement or financial condition that can reflect the ability of regional governments to manage and utilize financial resources. Regional financial performance is measured using the independence ratio. Regional original income is all regional revenue derived from the management of the region's own economic resources. Capital expenditure can reflect that government revenue can be seen from the development of infrastructure and facilities needed by the region. This study aims to determine the effect of local revenue on capital expenditure as a mediator. The type of data used in this study is secondary data obtained from the official websites of the Central Statistics Agency and the Directorate General of Fiscal Balance. The population in this study is all regencies/cities in Bali Province for the period 2018-2023, namely 9 regencies/cities. The sampling method used in this study was a census method with saturated sampling technique, which used the entire population as the research sample, resulting in a total of 54 samples over a period of 6 years. The analysis technique used was path analysis. Based on the test results, it was found that local revenue had a positive and significant effect on local capital expenditure, local revenue had a positive and significant effect on local financial performance, capital expenditure had no effect on local financial performance, and capital expenditure was unable to mediate the effect of local revenue on local financial performance.
The Influence of Authentic Leadership on Work Engagement Mediated by Perceived Organizational Support at Dewi Sri Hotel Giri, Putu Devita Hardianni; Indrawati, Ayu Desi
Business and Investment Review Vol. 3 No. 6 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.218

Abstract

The dynamic work environment in the hospitality industry requires employees to maintain a high level of work engagement to ensure service quality and organizational competitiveness. One of the key factors influencing employee engagement is the leadership style applied by management. Authentic leadership is believed to foster relationships based on openness, honesty, and integrity, which in turn strengthen employees’ trust and their perception of organizational support. This perception, known as perceived organizational support (POS), reflects the extent to which employees feel that the organization values their contributions and cares about their well-being. This study aims to analyze the effect of authentic leadership and perceived organizational support on work engagement, as well as to examine the mediating role of perceived organizational support among 87 employees of Hotel Dewi Sri. Data were collected through questionnaires using a Likert scale and analyzed with Structural Equation Modeling Partial Least Square (SEM-PLS). The results show that both authentic leadership and perceived organizational support have a positive and significant influence on work engagement. Authentic leadership also has a positive and significant effect on perceived organizational support, while perceived organizational support acts as a complementary partial mediator in the relationship between authentic leadership and work engagement. These findings reinforce social exchange theory, which emphasizes that authentic leadership behavior encourages perceptions of organizational support, and through these perceptions, employees reciprocate by exhibiting higher levels of work engagement. The practical implications highlight the importance of communication transparency, value consistency, and concern for employee well-being as strategic approaches to enhance work engagement and overall organizational performance.
The Effect of Regional Original Revenue on Regional Financial Performance: Test the Role of Economic Growth as Moderation (Study on Regency / City in Bali Province) Antari, Sang Ayu Made Dwi; Darmayanti, Ni Putu Ayu
Business and Investment Review Vol. 3 No. 6 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.210

Abstract

Regional financial performance describes the measure of the success of local governments in managing regional finances effectively and efficiently to meet regional needs and improve public services. This study aims to determine the effect of local revenue on local financial performance with economic growth as a moderator. The type of data used in this study is secondary data obtained through the official website Badan Pusat Statistik (BPS) and Direktorat Jenderal Perimbangan Keuangan (DJPK). The population in this study were all regencies / cities in Bali Province for the 2018-2023 period, in total 9 regencies / cities. The method of determining the sample in this study is the sensus method with saturated sampling technique, using the entire population as a research sample so that the sample used in this study for 6 years with a total of 54 samples. The analysis technique used is descriptive analysis and inferential analysis (Moderate Regression Analysis). Based on the test results, it was found that local revenue has a positive and significant effect on regional financial performance, and economic growth can moderate the effect of local revenue on regional financial performance
The Innovation–Loyalty Nexus: Unpacking the Role of Perceived Quality in the Automotive Industry Nabila; Dermawan, Rizky; Azhar, Ratih Mukti
Business and Investment Review Vol. 3 No. 6 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.217

Abstract

This study investigates the effect of brand innovativeness on brand loyalty, with perceived quality as a mediating variable, in the context of Hyundai car consumers in West Java. Motivated by the highly competitive Indonesian automotive market where innovation is a key driver of customer retention, the research applies a quantitative design with purposive sampling of 120 respondents. Data were collected through an online survey and analyzed using Structural Equation Modeling with Partial Least Squares (SmartPLS). The results demonstrate that brand innovativeness significantly enhances both perceived quality and brand loyalty, while perceived quality exerts a positive effect on loyalty and mediates the relationship between innovativeness and loyalty. These findings underscore the strategic importance of continuous innovation complemented by improvements in after-sales service quality to reinforce Hyundai’s market position in an increasingly competitive environment.
The Effect of Motivation and Job Satisfaction on Employee Performance at CV. Sengon Maju Lancar Kediri Deananda, Ersa; Iryanti, Endang
Business and Investment Review Vol. 3 No. 6 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.222

Abstract

This study investigates the influence of motivation and job satisfaction on employee performance at CV. Sengon Maju Lancar, a wood-processing company in Kediri, Indonesia. Using a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 50 production employees through structured questionnaires. The results reveal that motivation has a significant and positive effect on employee performance, with achievement being the most influential motivational factor. In contrast, job satisfaction does not significantly affect performance, suggesting that satisfaction alone may not drive productivity in this context. These findings highlight the importance of motivational strategies in enhancing workforce effectiveness, particularly in labor-intensive industries. The study contributes to the literature by providing empirical evidence from a small and medium-sized enterprise (SME) in Indonesia and offers practical recommendations for human resource management.

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