Business and Investment Review
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.
Articles
193 Documents
<![CDATA[Organizational Planning and Business Human Resource Management: A Systematic Qualitative Review ]]>
<![CDATA[Dyah Ayu Dwi Kusumaningrum]]>;
<![CDATA[Agung Winarno]]>
<![CDATA[ Business and Investment Review Vol. 2 No. 3 (2024) ]]>
Publisher : <![CDATA[CV. Lenggogeni Data Publishing ]]>
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DOI: 10.61292/birev.110
<![CDATA[Sustainability in accomplishing organizational objectives is highly dependent on HRM and organizational planning. Organizations confront more complicated problems in today's corporate world because of globalization, sustainability demands, and fast technological progress. In today's business world, effective organizational planning and human resource management techniques are critical for companies to stay competitive and adaptable. This systematic qualitative evaluation aims to examine different methods and practices in human resource management and organizational planning by reviewing a large body of literature. The major goals of this review are to (1) identify current trends, (2) assess the advantages and disadvantages of these trends and solutions, and (3) assess the effect of these tactics on the performance of businesses across different industries. This review sheds light on the relationship between organizational sustainability, HRM practices, and strategic planning by synthesizing and analyzing pertinent papers using a rigorous and open methodology. The results of this review provide scholars and practitioners with actionable advice to improve the efficiency and longevity of organizations.]]>
<![CDATA[Kompetensi Organisasi ]]>
<![CDATA[Nursalim, M Fahri]]>;
<![CDATA[Anshori, Mohammad Isa]]>
<![CDATA[ Business and Investment Review Vol. 2 No. 3 (2024) ]]>
Publisher : <![CDATA[CV. Lenggogeni Data Publishing ]]>
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DOI: 10.61292/birev.112
<![CDATA[Organizational skills play an important role in achieving business goals. Organizations with strong capabilities can adapt quickly to changes, produce high-quality products, and build a competitive advantage. This research analyzes the relationship between organizational capabilities and business success. Through a literature review and descriptive analysis, this study identifies organizational competency factors that have a significant impact on business success. The results highlight the importance of investing in employee skills development, an organizational culture that supports learning and innovation, and strategic partnerships with external stakeholders. Understanding organizational capabilities and translating them into business strategy is key to the long-term success of an organization. AbstrakKeterampilan organisasi memainkan peran penting dalam mencapai tujuan bisnis. Organisasi dengan kapabilitas yang kuat dapat beradaptasi dengan cepat terhadap perubahan, menghasilkan produk berkualitas tinggi, dan membangun keunggulan kompetitif. Penelitian ini menganalisis hubungan antara kapabilitas organisasi dan kesuksesan bisnis. Melalui tinjauan literatur dan analisis deskriptif, penelitian ini mengidentifikasi faktor-faktor kompetensi organisasi yang mempunyai dampak signifikan terhadap keberhasilan bisnis. Hasilnya menyoroti pentingnya berinvestasi dalam pengembangan keterampilan karyawan, budaya organisasi yang mendukung pembelajaran dan inovasi, dan kemitraan strategis dengan pemangku kepentingan eksternal. Memahami kapabilitas organisasi dan menerjemahkannya ke dalam strategi bisnis adalah kunci keberhasilan jangka panjang suatu organisasi.]]>
<![CDATA[The Impact of Esg Disclosure, Environmental Cost, and Corporate Reputation on Financial Performance ]]>
<![CDATA[Driastuti, Melani]]>;
<![CDATA[Nengzih, Nengzih]]>;
<![CDATA[Oktris, Lin]]>
<![CDATA[ Business and Investment Review Vol. 2 No. 3 (2024) ]]>
Publisher : <![CDATA[CV. Lenggogeni Data Publishing ]]>
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DOI: 10.61292/birev.113
<![CDATA[This study was conducted to analyze the influence of ESG Disclosure, Environmental Costs, and Corporate Reputation on Financial Performance. Alareeni's study (2022) shows that ESG disclosure has an impact. This research uses companies listed on the Indonesia Stock Exchange in 2018-2022 as the population. The sample that meets the criteria in this study is 34 companies. The data analysis used is panel regression using E-Views 13 Application. The analysis results show the influence of ESG Disclosure, Environmental Cost, and Corporate Reputation variables simultaneously on the Company's Financial Performance. However, individually, only the Environmental Disclosure variable has a significant negative impact on the Company's Financial Performance variable.]]>
<![CDATA[The Effect of Implementing Green Accounting on Company Financial Performance ]]>
<![CDATA[Wulandari, Ayu Lus]]>;
<![CDATA[Rastafael, Yoel]]>;
<![CDATA[Hwihanus, Hwihanus]]>
<![CDATA[ Business and Investment Review Vol. 2 No. 3 (2024) ]]>
Publisher : <![CDATA[CV. Lenggogeni Data Publishing ]]>
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DOI: 10.61292/birev.114
<![CDATA[In industrial competition, obtaining maximum profits is a company goal, so that in this increasingly hot competition all companies are competing and fighting to be able to improve their company's performance, increasing company performance can help maintain making industry players try to improve their performance in order to maintain the company's life in the future as well as able to compete optimally. However, companies sometimes do not think about the consequences of the company's production process on the environment. This research uses the Meta Analysis method which was carried out on several international articles and journals. This meta-analysis research is a method used to analyze and combine several existing studies to obtain new findings and obtain general conclusions from these studies. Based on research on several existing studies, it can be concluded that green accounting can be useful, because it can improve company performance. Green accounting used in companies can help achieve business goals, because green accounting can help management find out whether the company is able to carry out its obligations or responsibilities towards sustainable development.]]>
<![CDATA[Green Economy Factors for Sustainable Economic Development ]]>
<![CDATA[Amanda, Dian]]>;
<![CDATA[Haqq, Dicky Satria Ananta]]>;
<![CDATA[Hwihanus, Hwihanus]]>
<![CDATA[ Business and Investment Review Vol. 2 No. 4 (2024) ]]>
Publisher : <![CDATA[CV. Lenggogeni Data Publishing ]]>
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DOI: 10.61292/birev.115
<![CDATA[Green Economy is one of the crucial factors in supporting the economic sustainability of a country. This research analyzes factors that can improve the welfare of society in various countries, so that they can contribute to wise financial decision making, effective economic and political management. The factors identified include education in understanding financial economic concepts, and consistent socialization, an active role on the part of the government and supporting regulations and policies, as well as the involvement of the private sector. We conducted research using the Meta Analysis methodology by taking five international journals as a reference base for developing research using the meta analysis method. It is hoped that improving the Green Economy can strengthen stability and sustainable economic growth which will have a positive impact on the country.]]>
<![CDATA[The Impact of Corporate Social Responsibility on Company Profitability And Environmental Sustainability ]]>
<![CDATA[Safitrih, Nurul Amalia]]>;
<![CDATA[Maulana, Moch Abid Athoillah]]>;
<![CDATA[Hwihanus, Hwihanus]]>
<![CDATA[ Business and Investment Review Vol. 2 No. 4 (2024) ]]>
Publisher : <![CDATA[CV. Lenggogeni Data Publishing ]]>
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DOI: 10.61292/birev.116
<![CDATA[Companies use social and environmental issues in their commercial operations as part of the CSR management philosophy. CSR is regarded as both a means of achieving sustainable development and a gauge of a business's overall performance. This study aims to analyze the impact of Corporate Social Responsibility (CSR) on company profitability and environmental sustainability. This research was prepared using a meta-analysis approach, this method combines several studies or journals in a research chosen as the research object. Researchers systematically draw conclusions from journals obtained through international journals regarding "The Impact of Corporate Social Responsibility". Of the five journals that we analyzed, it shows that the impact of corporate social responsibility on company profitability and environmental sustainability has an influence, but there is a difference in that CSR has no effect on profitability. It is hoped that the results of this analysis will provide useful knowledge for policy makers, economic practitioners and other stakeholders in planning the CSR concept. This research paves the way for future researchers to examine more deeply the impact of CSR on company profitability and environmental sustainability.]]>
<![CDATA[The Impact of Implementing Corporate Social Responsibility(CSR) on Company Financial Performance ]]>
<![CDATA[Divara, Sylvanda Aprilia]]>;
<![CDATA[Rohman , Rizal Arsy Asy]]>;
<![CDATA[Hwihanus, Hwihanus]]>
<![CDATA[ Business and Investment Review Vol. 2 No. 4 (2024) ]]>
Publisher : <![CDATA[CV. Lenggogeni Data Publishing ]]>
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DOI: 10.61292/birev.117
<![CDATA[Study This aim For know impact application of Corporate Social Responsibility (CSR) to the Company's Financial Performance by method compare or use meta- analysis method from a number of journal international with topic The impact of Corporate Social Responsibility(CSR) on Financial Performance . The results we got from journals the there is difference results or opinion as well as variables used , there are positive , negative correlation​ or No There is correlation about impact Corporate Social Responsibility(CSR) to performance finance . Corporate Social Responsibility itself that is form not quite enough answer company to environment social must​ carried out by the company , meanwhile performance finance is a description of the condition finance company or ability company in manage finance company .]]>
<![CDATA[The Relationship Between Corporate Social Responsibility (CSR) and FINANCIAL PERFORmance in a Company ]]>
<![CDATA[Romadhon, Moch Iqbal]]>;
<![CDATA[Putri, Nabila Amelia]]>;
<![CDATA[Hwihanus, Hwihanus]]>
<![CDATA[ Business and Investment Review Vol. 2 No. 4 (2024) ]]>
Publisher : <![CDATA[CV. Lenggogeni Data Publishing ]]>
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DOI: 10.61292/birev.118
<![CDATA[Corporate financial performance, or CFP, and corporate social responsibility are linked concepts. CSR enhances employee productivity and fosters collaboration among peers. Financial performance and corporate social responsibility have a favorable correlation. Depending on whether there was a good or negative association between CSR and financial success, we may draw conclusions from our investigation's findings. We selected, aggregated, perused five papers titled "CSR relationship with financial performance from different countries," and conducted tests on several samples. A type of corporate social responsibility for their commercial endeavors is called CSR. An association called CSR exists for businesses that put their CSR systems into place. By using CSR, businesses may set themselves apart from their rivals. Although not all businesses in the globe use or even adopt CSR for their commercial operations, corporations nowadays will understand how crucial it is for a company. The study's conclusions indicate that corporate social responsibility, or CSR, improves a business's bottom line. Companies that participate in CSR get more revenue and assets. However, other studies contend that there is no positive relationship between a business's profitability and its commitment to corporate social responsibility. Future researchers can use this study's methodology to evaluate the connection between a business's financial performance and corporate social responsibility (CSR).]]>
<![CDATA[Green Economy as a Balancing Tool Between Humans and Nature in Various Asian Countries ]]>
<![CDATA[Prasetia, Agung]]>;
<![CDATA[ferreira, Paulino da costa]]>
<![CDATA[ Business and Investment Review Vol. 2 No. 4 (2024) ]]>
Publisher : <![CDATA[CV. Lenggogeni Data Publishing ]]>
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DOI: 10.61292/birev.119
<![CDATA[A green economy is a step in improving the economy that connects us with the natural world around us. In this case, the green economy seeks to build an economy in order to equalize society's economy, not only from a financial perspective but also from an environmental perspective because we are in contact with the environment every day. For this reason, the role of society is very influential in improving environmental and social welfare, one of which can be implemented in society is improving the education of their children. One important aspect of a green economy strategy is overcoming future problems. In particular, the green economy emphasizes determining the prices of goods and services that come from nature, whether plants, animals, or ecosystems. The green economy also identifies every function in nature that is useful for generating income for society. In this article, we use qualitative methods which we have used because the source of the information we obtain is based on case studies. Itself means data obtained through more detailed observations from the source person. From all the journals we took, we explained the concept and challenges of a green economy in sustainability in society with a focus on environmental growth and community welfare.]]>
<![CDATA[Systematic Literature Review : Tren Penelitian Penerapan Prinsip ESG dalam Praktik Akuntansii ]]>
<![CDATA[Zarkasih, Aditiya]]>;
<![CDATA[Ali, Muhammad Khidhir]]>;
<![CDATA[Rahmatika, Dien Noviany]]>
<![CDATA[ Business and Investment Review Vol. 2 No. 3 (2024) ]]>
Publisher : <![CDATA[CV. Lenggogeni Data Publishing ]]>
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DOI: 10.61292/birev.125
<![CDATA[Company performance is not limited to financial ratio analysis alone but also includes the company's impact on the environment and the well-being of the surrounding community. This study aims to update sustainability principles into business practices that are not only beneficial for the environment and society but can also lead to good company performance and financial governance. This research employs a qualitative descriptive method focusing on literature related to the implementation of ESG principles in the context of accounting. A total of 48 articles were analyzed in this study. Data collection was carried out using the Publish or Perish (PoP) application, which accesses journals from Google Scholar. Bibliometric analysis was conducted using Vosviewer software. Several challenges in implementing ESG principles in accounting practices include difficulties in measuring and disclosing relevant ESG aspects, a lack of consistent reporting standards, and internal company resistance to change. However, despite these challenges, implementing ESG principles also provides benefits for companies, including helping achieve corporate objectives. Abstrak Kinerja perusahaan tidak terbatas pada analisis rasio keuangan semata, melainkan juga mencakup dampak perusahaan terhadap lingkungan dan kesejahteraan masyarakat sekitar. Penelitian ini bertujuan untuk memperbarui prinsip-prinsip keberlanjutan ke dalam praktik bisnis bukan hanya baik untuk lingkungan dan masyarakat tetapi juga dapat mengarah pada kinerja perusahaan dan tata Kelola keuangan yang baik. Penelitian ini menggunakan metode deskriptif kualitatif dengan fokus pada literatur terkait penerapan prinsip ESG dalam konteks akuntansi. Total terdapat 48 artikel yang dianalisis dalam penelitian ini. Pencarian data dilakukan menggunakan aplikasi Publish or Perish (PoP)I yang mengakses jurnal dari Google Scholar. Analisis bibliometrik dilakukan menggunakan perangkat lunak Vosviewer. Beberapa tantangan dalam penerapan prinsip ESG dalam praktik akuntansi mencakup kesulitan dalam pengukuran dan pengungkapan aspek ESG yang relevan, kekurangan standar pelaporan yang konsisten, dan resistensi internal perusahaan terhadap perubahan. Namun, meskipun tantangan tersebut, penerapan prinsip ESG juga memberikan manfaat bagi perusahaan, termasuk membantu mencapai tujuan perusahaan. Kata Kunci: ESG; Kinerja Perusahaan; Rasio Keuangan; Praktik Akuntansi]]>
