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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 4 Documents
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Search results for , issue "vol. 4 no. 2 (2026)" : 4 Documents clear
Digitalization and Passive SMEs Internationalization: A Case in Sanan Tempe Industry Cluster, Indonesia Ningtyas, Mega Noerman; Sudarmiatin, Sudarmiatin; Pratikto, Heri
Business and Investment Review Vol. 4 No. 2 (2026)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.264

Abstract

Research Aims: The aim of this study is to examine how digitalization enables the internationalization process of micro enterprise in the Sanan Tempe Industry Cluster, Malang, Indonesia We focus n enterprises that did not originally intend to internastional markets. Design/Methodology/Approach: We conducted a qualitative single case study design, following Yin (2018). The case is Mekar Jaya Tempe was selected through purposive sampling as the most prominent and representative producer in the cluster. Data were collected through in depth semi structured interview, direct observation of the production site and digital presence and also documentary analysis of publicly accessible social media content. Data analyzed using thematic analysis following Braun & Clarker (2006), with themes reviewed against the Uppsala Model of Internationalization. Research Findings: Three inteconnectednes themes emerged from the data but these findings challenge the Uppsala Model asumption that internationalization is driven by sequential, conscious market commitment and reveal a theoritical distinct pathway in which digital tools enable cross border market entry without export intent. Conclusion: The concept of digitally mediated passive internationalization to describe the unintentional cross border movement of goods arising from domestic digital marketing activities.
From Local to Global: The Internationalization Process of SMEs Based on the Uppsala Model (A Case Study of Atika Shuttlecocks) Salim, Agus; Sudarmiatin, Sudarmiatin; Pratikto, Heri
Business and Investment Review Vol. 4 No. 2 (2026)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.265

Abstract

This study aims to analyze the internationalization process of Small and Medium Enterprises (SMEs) through a case study of Atika Shuttlecocks using the Uppsala Model framework. The research adopts a qualitative approach with a case study method, where data were collected through in-depth interviews with the business owner and supported by secondary data from relevant academic literature. Data analysis was conducted using thematic analysis based on the components of state aspects, change aspects, and network within the Uppsala Model. The findings reveal that the internationalization process occurs progressively through the development of market knowledge and market commitment, which are acquired through direct interactions with international buyers. In addition, marketing activities via social media function as current activities that drive commitment decisions, particularly in terms of product adaptation and business strategy adjustments. The study also finds that digital networks, especially social media platforms, play a significant role in accelerating access to international markets and reducing barriers to expansion.Furthermore, the results indicate that SME internationalization does not fully follow the incremental pattern proposed in the traditional Uppsala Model. Instead, it reflects a combination of gradual learning processes and opportunity-driven expansion facilitated by digital networks. This study contributes to the literature by enhancing the understanding of SME internationalization dynamics in the digital era, particularly by integrating traditional and contemporary perspectives on global market expansion.
Analisis Laporan Keuangan sebagai Alat untuk Menilai Kinerja Keuangan Perusahaan pada PT Garudafood Putra Putri Jaya Tbk Periode 2021–2025 Anggita Aulia Khairunissa; Dalizanolo Hulu
Business and Investment Review Vol. 4 No. 2 (2026)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.270

Abstract

This study aims to analyze the financial performance of PT Garudafood Putra Putri Jaya Tbk for the period 2021–2025 using a quantitative descriptive method based on secondary data from the company's published financial statements on the Indonesia Stock Exchange (IDX). The analysis covers liquidity ratios (Current Ratio, Quick Ratio, Cash Ratio), profitability ratios (GPM, NPM, ROA, ROE), and capital structure and solvency ratios (DER, DAR, LTDER, TIE) following Subramanyam's (2014) framework. The results show that liquidity fluctuated throughout the period, profitability ratios improved consistently since 2022 despite remaining below industry standards, and solvency ratios demonstrated significant structural improvement with declining debt ratios and a rising Times Interest Earned. Overall, the company's financial performance showed a positive trajectory, though short-term liquidity management requires further optimization, making these findings valuable as a reference for investors and stakeholders in investment decision-making and management performance evaluation.
Analisis Laporan Keuangan sebagai Alat untuk Menilai Kinerja Keuangan Perusahaan pada PT Lippo Karawaci Tbk Periode 2021 – 2025 Salsha Nabilla; Dalizanolo Hulu
Business and Investment Review Vol. 4 No. 2 (2026)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.271

Abstract

This study aims to analyze the financial performance of PT Lippo Karawaci Tbk for the period 2021-2025 using a quantitative descriptive method based on secondary data from financial reports published through the Indonesia Stock Exchange (IDX). The analysis includes Liquidity Ratios (Current Ratio, Quick Ratio, Cash Ratio), Profitability Ratios (GPM, NPM, ROA, ROE), and Capital Structure and Solvency Ratios (DER, DAR, LTDER, TIE). The results show that the company's liquidity is generally strong with a Current Ratio consistently above 300%, although the Quick Ratio and Cash Ratio indicate a high dependence on property inventory as the main current asset. Profitability experienced significant fluctuations, namely a net loss occurred in 2021-2022, this improved again when a large spike occurred in 2023 to 2024 due to asset divestment gains. Solvency Ratios showed very significant structural improvements, with DER and DAR dropping sharply in 2022 due to an aggressive delveraging strategy. Overall, the financial performance of PT Lippo Karawaci Tbk shows very positive structural development, although core operational profitability needs to be continuously strengthened so that the results of this study can be a reference for investors and stakeholders in making investment decisions and evaluating management performance. Abstrak Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Lippo Karawaci Tbk Periode 2021 – 2025 menggunakan metode deskriptif kuantitatif berbasis data sekunder dari laporan keuangan yang dipublikasikan melalui Bursa Efek Indonesia (BEI). Analisis mencakup Rasio Likuiditas (Current Ratio, Quick Ratio, Cash Ratio), Rasio Profitabilitas (GPM, NPM, ROA, ROE), serta Rasio Struktur Modal dan Solvabilitas (DER, DAR, LTDER, TIE). Hasil penelitian menunjukkan bahwa likuiditas perusahaan secara umum kuat dengan Current Ratio konsisten di atas 300%, meskipun Quick Ratio dan Cash Ratio terindikasi ketergantungan tinggi pada persediaan property sebagai aset lancar utama. Profitabilitas mengalami fluktuasi siginifikan yaitu rugi bersih terjadi pasa 2021 – 2022, hal ini kembali membaik ketika lonjakan besar terjadi saat tahun 2023 sampai 2024 akibat keuntungan divestasi aset. Rasio Solvabilitas memperlihatkan perbaikan structural yang sangat signifikan dengan DER dan DAR turun tajam di tahun 2022 seiring strategi delveraging yang agresif. Secara keseluruhan, performa keuangan PT Lippo Karawaci Tbk menunjukkan perkembangan structural yang sangat positif, meskipun profitabilitas operasional inti perlu terus diperkuat sehingga hasil penelitian ini dapat menjadi acuan bagi para investor dan pemangku kepentingan dalam pengambilan keputusan investasi maupun evaluasi kinerja manajemen. Kata Kunci: Analisis Laporan Keuangan, Rasio Keuangan, Likuiditas, Profitabilitas, Solvabilitas, PT Lippo Karawaci Tbk.

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