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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 172 Documents
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Analisis Pengembangan Desa Wisata Melalui Komponen 4A di Desa Wisata Batulayang, Bogor Nathaliu, Helen; Rosanto, Stephanie
Business and Investment Review Vol. 2 No. 4 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.128

Abstract

Batulayang Tourism Village officially became a Tourism Village in 2014. This village often wins awards with nominations as a Sustainable Tourism Village. However, there is a lot of infrastructure that must be developed, namely public facilities and road conditions. The aim of this research is to analyze the 4A components (Attraction, Amenities, Accessibility, and Ancillary services) especially accessibility in the Batulayang Tourism Village. The research method used is descriptive qualitative with a case study approach. The analysis method used is SWOT Analysis and SWOT Matrix. The type of data collection technique uses the triangulation method, namely observation, interviews and documentation. The results of this research show that several 4A components are not optimal, such as accessibility and ancillary services. The results of the SWOT matrix carried out show that the Batulayang Tourism Village needs to develop through the 4A components.
Pengaruh Solvabilitas, Profitabilitas, dan Opini Audit Terhadap Audit Delay pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023 Jahan, Syarifah Nur; Nurdiwaty, Diah; Winarko, Sigit Puji
Business and Investment Review Vol. 2 No. 4 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.129

Abstract

Audit delay in companies can lead to delays in reporting audited financial statements to the Financial Services Authority for publicly listed firms. Numerous factors contribute to audit delay. This study investigates the impact of solvency, profitability, and audit opinion as potential contributors to audit delay, both individually and collectively, among Consumer Goods Industry companies listed on the Indonesia Stock Exchange from 2020 to 2023. Using a quantitative approach and secondary data, the study analyzed 164 annual financial reports from 41 companies. Analytical methods included descriptive statistics, classical assumption tests, Multiple Linear Regression analysis, determination coefficients, and hypothesis testing using IBM SPSS Statistics 23 software. Findings indicate: (1) Solvency and audit opinion individually do not significantly influence audit delay. (2) Profitability has a significant partial effect on audit delay. (3) Simultaneously, solvency, profitability, and audit opinion collectively exert a significant influence on audit delay.
Pengaruh Pemahaman Perpajakan, Penerapan E-Filling, Tarif Pajak, Dan Ketegasan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Dengan Kesadaran Wajib Pajak Sebagai Variabel Moderasi Di Kabupaten Nganjuk Randi, Muhammad; Linawati; Nurdiwaty , Diah
Business and Investment Review Vol. 2 No. 5 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.130

Abstract

The premise of this study is that tax revenue serves as a source of money for the Indonesian government, and in order to increase state tax revenue, the MSME sector must be strengthened. The government must consider additional elements that may affect tax compliance in addition to establishing tax rules targeted at boosting tax compliance. This research aims to determine the effect of understanding taxation, the application of e-filling, tax rates, and the strictness of tax sanctions on MSME taxpayer compliance with taxpayer awareness as a moderating variable in Nganjuk Regency. This study employs a causal quantitative approach as its methodology. 2,322 MSMEs registered with the Nganjuk Regency Cooperatives and Micro Enterprises Service comprised the study's population. Determining the sample using the purposive random sampling method and using the Slovin formula was 71 samples. The data used in this research uses primary and secondary data. The research instrument uses a questionnaire with a Likert scale. This research uses multiple linear analysis with MRA. The research's findings indicate that while tax rates and the severity of tax penalties have a considerable impact on taxpayer compliance, knowing taxation and e-filling implementation do not. Then, while the implementation of e-filling and tax sanctions is not regulated by taxpayer knowledge, taxpayer awareness moderates understanding and rates.
Pengaruh Dewan Komisaris Independen dan Fungsi Auditor Internal Terhadap Biaya Audit Pada Perusahaan Sektor Perbankan di Bursa Efek Indonesia BEI Tahun 2022 Santika, Nilam; Kustiwi, Irda Agustin; Ratnasari, Dwi Dita
Business and Investment Review Vol. 3 No. 2 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.86

Abstract

Penelitian ini menganalisis pengaruh dewan pengawas independen dan auditor internal terhadap biaya audit pada perusahaan perbankan BEI yang terdata di website Bursa Efek Indonesia pada tahun 2022. Penelitian ini memakai data pada perusahaan perbankan yang terdata di website Bursa Efek Indonesia BEI selama tahun 2022. Penelitian ini memakai data dari perusahaan perbankan yang terdata di website Bursa Efek Indonesia BEI selama tahun 2022. Metode yang digunakan adalah uji statistik dengan memakai software SPSS yang mengukur pengaruh variabel dewan independen dan aktivitas auditor internal terhadap besarnya biaya audit yang dibayarkan oleh perusahaan perbankan. Analisis statistik data diperoleh dengan memakai alat regresi SPSS untuk menilai hubungan antara variabel dewan independen dengan fungsi audit internal dan biaya audit. Penelitian ini dikerjakan untuk lebih memahami seberapa besar pengaruh tugas dewan komisaris independen dan auditor internal terhadap penetapan fee audit pada perusahaan sektor perbankan di website Bursa Efek Indonesia (BEI).
Analisis Fundamental Makro dan Struktur Kepemilikan Terhadap Nilai Perusahaan dengan Karakteristik Perusahaan, Kinerja Keuangan, dan Struktur Modal Sebagai Variabel Intervening pada Perusahaan Perhotelan yang Tercatat di Bursa Efek Indonesia Tahun 2020-2022 Batuwael, Marcelia Adriana; Hwihanus, Hwihanus
Business and Investment Review Vol. 2 No. 5 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.122

Abstract

Penelitian ini menganalisis bagaimana fundamental makro dan struktur kepemilikan pada nilai perusahaan dengan karakteristik perusahaan, kinerja keuangan, dan struktur modal sebagai variabel intervening pada perusahaan perhotelan tahun 2020-2022. Secara khusus, sampel penelitian yang berupa data sekunder diambil sebanyak 10 perusahaan perhotelan periode 2020 – 2022, dengan menggunakan purposive sampling untuk memilih populasi perusahaannya. Secara metodologis, metode berbasis varians untuk memperkirakan model structural,pemodelan jalur PLS – telah dipilih. Hasil studi menunjukkan bahwa dari semua hipotesis yang ada, hanya empat hipotesis yang diterima. Ini artinya hanya terdapat empat variabel yang memiliki dampak signifikan dan lainnya tidak memiliki dampak signifikan. Yang memiliki dampak signifikan adalah variable fundamental makro pada struktur modal, struktur kepemilikan pada karakteristik perusahaan, struktur kepemilikan pada nilai perusahaan, dan struktur modal pada kinerja keuangan.
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
Strategi Pelayanan Berbasis Digital pada Aplikasi Kesehatan (Halodoc) Sabina, Nafiza Kayla; Tanjung, Syafira Mawada; NurSyifa , Putri; Saleh, Mohamad Zein
Business and Investment Review Vol. 3 No. 2 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.138

Abstract

Halodoc is a telehealth application in Indonesia that can be used by anyone. Being technology-based, the convenience of this application is increasingly felt with features that make it easier for users to consult health directly without meeting them. Telehealth is used by Halodoc as a popular virtual health service application today. Based on this, this researcher used a qualitative approach method by collecting information from pre-existing sources and data. Previous sources and data that have been collected are of course used to support this article which relates to digital services used in the Halodoc health application. Abstrak Halodoc menjadi aplikasi telehealth di Indonesia yang dapat digunakan oleh siapa saja. Dengan berbasis teknologi, kemudahan aplikasi ini semakin terasa dengan adanya fitur-fitur yang memudahkan pengguna untuk berkonsultasi kesehatan secara langsung tanpa bertemu. Telehealth dimanfaatkan Halodoc sebagai aplikasi layanan kesehatan virtual populer saat ini. Berdasarkan hal tersebut, peneliti ini menggunakan metode pendekatan kualitatif dengan melakukan pengumpulan informasi terhadap sumber dan data yang sudah ada sebelumnya. Sumber dan data sebelumnya yang sudah terkumpul tentu dipergunakan untuk mendukung tulisan ini yang berkaitan dengan pelayanan digital yang digunakan pada aplikasi kesehatan Halodoc. Kata Kunci: Halodoc, Telehealth, Pelayanan Digital
Transformasi Digital dalam Manajemen Jasa: Tantangan dan Peluang di Era Industri 4.0 Wahyuningjati, Tri; Iskandar, Syafna Hanifa; Sabrina, Afiifah Nur; Saleh, Mohamad Zein
Business and Investment Review Vol. 3 No. 2 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.139

Abstract

Digital transformation in service management is becoming an important necessity in the Industry 4.0 era, which is characterized by technological advances such as the Internet of Things (IoT), artificial intelligence (AI), and big data. This research explores the challenges and opportunities facing the services sector in adopting digitalization. Digital transformation offers benefits such as improved operational efficiency, personalization of services, and better data-driven decision-making. However, challenges such as digital competency gaps, organizational culture resistance, cybersecurity, and technology infrastructure limitations are also identified. Through a qualitative approach, this research presents an in-depth analysis covering technology integration strategies, organizational culture change, and digital collaboration to improve customer experience. The results provide important insights for service companies in optimizing digitalization strategies to improve competitiveness and relevance in the market. Abstrak Transformasi digital dalam manajemen jasa menjadi kebutuhan penting di era Industri 4.0, yang ditandai oleh kemajuan teknologi seperti Internet of Things (IoT), kecerdasan buatan (AI), dan big data. Penelitian ini mengeksplorasi tantangan dan peluang yang dihadapi sektor jasa dalam mengadopsi digitalisasi. Transformasi digital menawarkan manfaat seperti peningkatan efisiensi operasional, personalisasi layanan, dan pengambilan keputusan berbasis data yang lebih baik. Namun, tantangan seperti kesenjangan kompetensi digital, resistensi budaya organisasi, keamanan siber, dan keterbatasan infrastruktur teknologi juga diidentifikasi. Melalui pendekatan kualitatif, penelitian ini menyajikan analisis mendalam yang mencakup strategi pengintegrasian teknologi, perubahan budaya organisasi, serta kolaborasi digital untuk meningkatkan pengalaman pelanggan. Hasil penelitian memberikan wawasan penting bagi perusahaan jasa dalam mengoptimalkan strategi digitalisasi untuk meningkatkan daya saing dan relevansi di pasar. Kata kunci: transformasi digital, manajemen jasa, Industri 4.0, tantangan, peluang.  
The Potential and Challenges of AI Adoption in Marketing Across Africa: Opportunities for Digital Transformation Alice, Sadiku Ifeoluwa; Ebuka, Olaoluwa Diallo
Business and Investment Review Vol. 2 No. 5 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.140

Abstract

Artificial Intelligence (AI) has the potential to revolutionize marketing practices across Africa, offering businesses tools to enhance customer engagement, personalize experiences, and optimize decision-making. This study explores the opportunities, challenges, and feasibility of adopting AI in marketing within the African context. Through a mixed-methods approach combining literature review, surveys, interviews, case studies, and data analysis, the research identifies key drivers of AI adoption and the barriers hindering its widespread implementation. The findings reveal that while countries like South Africa, Kenya, and Nigeria are at the forefront of AI adoption, challenges such as limited digital infrastructure, high costs, skill shortages, and consumer skepticism remain significant obstacles. Furthermore, the lack of comprehensive policies and region-specific AI solutions further impedes the technology's full potential. Despite these challenges, the study highlights the immense opportunities AI presents in sectors like e-commerce and fintech, where localized AI solutions can drive inclusive economic growth. The research provides strategic recommendations for overcoming barriers, including investments in digital infrastructure, capacity-building initiatives, and the development of affordable, contextually relevant AI solutions. Ultimately, the study argues that with the right investments and policy support, AI has the potential to play a pivotal role in transforming marketing practices and contributing to Africa's digital and economic growth.
The Impact of Halal Tourism on Local Economic and Cultural Development in Southern Thailand Heembo, Mutsaree; Nuyeam, Hadee
Business and Investment Review Vol. 3 No. 1 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.141

Abstract

This study examines the impact of halal tourism on the local economy and cultural development in the southern provinces of Thailand, specifically Pattani, Yala, and Narathiwat. Halal tourism, catering to the needs of Muslim travelers, has emerged as a growing sector that offers significant economic potential and opportunities for cultural preservation. Using a mixed-methods approach, the research analyzes both quantitative data on tourism revenue, employment, and infrastructure development, as well as qualitative insights from local businesses, government officials, and community members. The findings reveal that halal tourism contributes to local economic growth by boosting tourism revenue, creating jobs, and encouraging infrastructure investment. Socially and culturally, it helps preserve local Muslim traditions while fostering community engagement. However, challenges related to cultural authenticity and the equitable distribution of tourism benefits remain. The study concludes with policy recommendations to streamline halal certification processes, enhance infrastructure, and engage local communities in tourism planning, aiming to ensure sustainable and inclusive growth. The research offers valuable insights for policymakers, businesses, and stakeholders looking to develop halal tourism as a driver of economic and cultural prosperity in southern Thailand.

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