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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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Kepatuhan Syariah pada Hybrid Contracts dalam IMBT: Studi Analisis Fiqh dan Regulasi Modern Anwar, Desy Rahmawati; Haeriyah, H.Hamzah; Kara , H. Muslimin H.
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.166

Abstract

Hybrid contracts, as implemented in Ijarah Muntahiya bi al-Tamlik (IMBT), represent a significant innovation in Islamic finance. This article aims to analyze the Sharia compliance of hybrid contracts within IMBT through the perspectives of fiqh and modern regulations. Utilizing a qualitative approach that integrates literature review, fiqh analysis, and related regulations, the study finds that IMBT effectively combines ijarah and sale/hibah contracts. However, its implementation often faces challenges such as a lack of transparency and the potential for gharar. This study recommends strengthening regulations and enhancing Sharia supervision to ensure practices align with Islamic principles. The research provides theoretical and practical contributions to developing more inclusive and sustainable Islamic finance.
Optimizing Data Input Process To Improve System Reliability in pt.big Warehouse Management Carolina, Aura; N , Rusdi Hidayat
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.160

Abstract

Efficient and accurate data input process is very important to improve system reliability in warehouse management. This article discusses strategies to optimize the data input process at PT.BIG, with a focus on the application of information technology and employee training. This study uses a qualitative approach that aims to identify challenges in the data input process, the application of information technology, employee training, an effective monitoring system that can improve the accuracy and efficiency of data input, and provide solutions that can improve the accuracy and reliability of the system. The results of the study indicate that the implementation of a technology-based warehouse management system and appropriate training can reduce data input errors, speed up operational processes, and increase customer satisfaction.
Implementation of Carbon Accouting and Green Innovation in Improving Environmental Performance Against the SDGs in Companies Maharani, Dorifahtu Afirstantian; Rahayuningsih, Sri
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.167

Abstract

Seeing the importance of carbon accounting and green innovation in the context of environmental performance and compliance with SDGs, this analysis is very relevant to provide new insights into how these two aspects can support each other. It is hoped that this analysis can provide practical recommendations for companies in implementing carbon accounting and green innovation effectively, as well as help them achieve the sustainability goals that have been set. The aim of this analysis is to find out and analyze how carbon emissions and green innovation impact the Sustainable Development Goals. In addition, this analysis also investigates how environmental performance impacts the relationship between the creation of carbon emissions and green innovation towards the SDGs. This analysis discusses energy and infrastructure companies listed on the Indonesia Stock Exchange from 2020 to 2022. A purposive sampling technique was employed for this investigation, and a sample of 14 businesses was selected. for this study, a sample of 14 businesses was selected. A total of 14 companies were selected as samples for this research using purposive sampling techniques. The PLS hypothesis testing system is used, and secondary data is the type of data used. The results of the analysis show that sustainable development goals are influenced by environmental performance and carbon accounting. On the other hand, green innovation has a significant impact regarding the environmental performance of companies working in the energy and infrastructure sectors.
Pengaruh Terdeteksinya Kecurangan, Keadilan Pajak, Tarif Pajak, dan Kecenderungan Personal terhadap Tax Evasion pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Surabaya Gubeng Masruroh, Afi; Riyadi, Slamet
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.168

Abstract

The purpose of this research is to explore the impact of the possibility of fraud detection, tax fairness, tax rates, and personal tendencies on tax evasion among individual taxpayers at KPP Pratama Surabaya Gubeng. Applying a quantitative method, utilizing multiple regression analysis was conducted utilizing SPSS26, utilizing primary data collected through questionnaires from 100 respondents. The results suggest that that the possibility of fraud detection and tax fairness do not significantly influence tax evasion. However, tax rates and personal tendencies have a significant impact on tax evasion. Additionally, all four variables collectively play a significant role in influencing tax evasion. This research offers important understanding of the factors affecting tax evasion and may Providing a foundation for creating more effective tax policies.
Analysis of People Hours (JO) on the BRS Ship Project and Ship Material Procurement Planning at PT PAL Indonesia Production Management Office Division Kusumadini, Liana Rahma; Nirawati , Lia
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.171

Abstract

Abstract This paper analyzes the efficiency of man hours (JO) in the BRS shipbuilding project as well as material procurement planning at PT PAL Indonesia. The effectiveness of labor and material management is a key factor in the success of maritime projects. This study uses quantitative analysis method to calculate JO realization and supply chain management approach to design procurement strategy. The results show that careful JO planning can improve productivity and cost efficiency, while a structured procurement strategy helps reduce the risk of delays in production. By implementing proper project management, PT PAL Indonesia can optimize resources in the shipbuilding process. Abstrak Tulisan ini menganalisis efisiensi jam orang (JO) dalam proyek pembangunan kapal BRS serta perencanaan pengadaan material di PT PAL Indonesia. Efektivitas pengelolaan tenaga kerja dan material menjadi faktor kunci dalam keberhasilan proyek maritim. Studi ini menggunakan metode analisis kuantitatif untuk menghitung realisasi JO serta pendekatan manajemen rantai pasokan untuk merancang strategi pengadaan. Hasil penelitian menunjukkan bahwa perencanaan JO yang matang dapat meningkatkan produktivitas dan efisiensi biaya, sementara strategi pengadaan yang terstruktur membantu mengurangi risiko keterlambatan dalam produksi. Dengan menerapkan manajemen proyek yang tepat, PT PAL Indonesia dapat mengoptimalkan sumber daya dalam proses pembangunan kapal. Kata kunci: Jam Orang (JO), Manajemen Proyek, Pengadaan Material, Kapal BRS, PT PAL Indonesia.
The Influence of Transparency and Accountability on the Effectiveness of Village Revenue and Expenditure Budget Governance (APBDes) to Achieve Good Governance in Villages of Wonoayu District, Sidoarjo Regency. Abdhilla, Indhira Ridho; Narastri , Maulidah
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.163

Abstract

This study aims to determine the effect of transparency and accountability on the effectiveness of APBDes governance in the villages of Wonoayu District, Sidoarjo Regency. This study uses descriptive quantitative methods. This study revealed that transparency has a positive and significant impact on the effectiveness of APBDes governance in the Wonoayu District villages. It highlights that transparency facilitates better budget disclosure and enhances public understanding of financial management processes. Conversely, accountability showed no significant effect on APBDes governance effectiveness, indicating the need for additional support such as external oversight and community participation. Collectively, transparency and accountability simultaneously have a significant influence, emphasizing the critical role of open and collaborative financial management in achieving good governance.conclusion: This study concludes that transparency plays a crucial role in enhancing the effectiveness of APBDes governance. Transparency ensures the disclosure of budget information to the public, fostering trust and participation in village financial management. However, accountability alone does not significantly impact governance effectiveness, suggesting the necessity of additional mechanisms, such as external monitoring and active community involvement, to optimize its influence. Collectively, transparency and accountability positively and significantly contribute to strengthening APBDes governance. These findings underline the importance of fostering transparency and reinforcing accountability to achieve good governance principles at the village level.
Respon Konsumen dan Pelaku Usaha Terhadap Kenaikan Tarif PPN 11% di Pontianak. Yolanda, Dea Afrilia; Tezar, Muhammad
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.172

Abstract

This research aims to uncover: (a) consumers and business actors respond to the 11% VAT increase in Pontianak, and (b) the impact of the 11% VAT increase on consumers and business actors in Pontianak. These questions arise from the VAT increase imposed by the government, which has generated diverse reactions from consumers and business actors in Pontianak. By formulating these questions, this study aims to provide a deeper understanding and contribute new scientific insights to society. This study employs a descriptive qualitative research approach. The data sources were obtained through observations, interviews, and documentation. The key informants include consumers and business actors in Pontianak. These techniques were used to clearly describe the dynamics of the VAT rate increase for consumers and business actors in Pontianak. Based on the research findings, the researcher concludes the following: 1) the 11% VAT increase policy in Pontianak has resulted in quite complex and significant responses from both consumers and business actors who experienced its impact. 2) the increase in product prices leading to a decline in purchasing power. Additionally, changes in consumer spending habits caused a decrease in business actors’ profits. Consequently, business actors must adjust their profit margins to stabilize their economic conditions. The researcher acknowledges that this study has several limitations. For instance, the number of informants did not fully represent all societal layers, especially from lower to upper economic classes. Therefore, the findings of this study do not comprehensively capture the broader context. It is recommended that further research on the 11% VAT increase in Pontianak or Indonesia, in general, be conducted, taking into account the limitations mentioned above. Abstrak Penelitian ini bertujuan untuk mengetahui tentang: 1) Respon konsumen dan pelaku usaha terhadap kenaikan tarif PPN 11% di Pontianak. 2) Dampak kenaikan tarif PPN 11% terhadap konsumen dan pelaku usaha di Pontianak. Pertanyaan tersebut berasal dari naiknya PPN yang ditetapkan oleh pemerintah. Sehingga dengan adanya kebijakan itu mendapatkan berbagai respon dari konsumen dan pelaku usaha di Kota Pontianak. Dengan memformulasikan pertanyaan tersebut diharapkan mampu memberi pemahaman dan kontribusi keilmuan baru di tengah masyarakat. Penelitian ini menggunakan pendekatan kua/litatif dengan jenis penelitian yaitu penelitian deskriptif. Sumber data yang peneliti gunakan adalah data primer yang didapatkan dari hasil obervasi, wawancara dan dokumentasi. Data itu dihimpun dari narasumber kunci yang terdiri dari konsumen dan pelaku usaha yang berada di Kota Pontianak. Hasil wawancara itu sebagai langkah peneliti untuk mendeskripsikan secara jelas terkait dinamika kenaikan tarif PPN bagi konsumen dan pelaku usaha di Pontianak. Berdasarkan hasil penelitian, maka peneliti dapat menarik kesimpulan sebagai berikut: 1) Kebijakan kenaikan PPN 11% di Kota Pontianak menuai respon yang cukup kompleks dan signifikan. Respon tersebut berasal dari para konsumen dan pelaku usaha yang merasakan dampaknya. 2) Dampak yang paling dirasakan oleh mereka adalah naiknya harga barang sehingga membuat penurunan daya beli. Tidak sampai di situ adaptasi konsumsi konsumen juga mengakibatkan turunnya laba pelaku usaha. Dengan demikian pelaku usaha harus melakukan teknik penyesuaian pada margin keuntangan mereka agar perekonomian mereka stabil. Peneliti menyadari jika penelitian ini masih memiliki banyak kekurangan di berbagai sektor. Mulai dari narasumber jumlah narasumber tidak sepenuhnya berasal dari perwakilan lapisan masyarakat yang berada di kelas ekonomi bawah hingga atas. Sehingga hasil penelitian ini belum sepenuhnya memberikan suguhan yang signifikan. Oleh karena itu peneliti terbuka dan menyarankan akan penelitian yang berkaitan dengan kenaikan PPN 11% di Kota Pontianak secara khusus atau Indonesia secara umum dilanjutkan dengan mempertimbangkan kekurangan yang telah disampaikan di atas. Kata Kunci: Respon; Konsumen; Pelaku Usaha; Tarif PPN 11%
Faktor-Faktor yang Mempengaruhi Kinerja Karyawan di Sektor Perbankan : Studi Literatur Kualitatif Zahroh, Andini Alfi; Rahmawati, Lusy; Farid, Muhammad; Fitria, Nabilatul; Putra, Riyan Sisiawan
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.175

Abstract

This study aims to analyze the factors that influence employee performance in the banking sector through a systematic literature review approach. The main focus of the study is three important variables, namely work motivation, leadership style, and work discipline, which have been widely studied in various national and international journals related to employee performance in the banking industry. The SLR method is used to collect, review, and synthesize findings from 15 relevant journals, thus providing a comprehensive picture of the relationship between the three variables and employee performance. The results of the analysis show that work motivation has a significant positive effect on performance, where motivated employees are more productive and contribute optimally. An effective leadership style also plays an important role in improving performance by creating a conducive work environment and supporting employee development. In addition, work discipline has been proven to be a supporting factor that strengthens the consistency and quality of employee work. This study suggests that banking management should focus on improving these three aspects in order to maximize employee performance and achieve organizational goals effectively. The implications of this study can be the basis for human resource development strategies in the banking sector. ABSTRAK Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kinerja karyawan di sektor perbankan melalui pendekatan studi literatur sistematis (Systematic Literature Review). Fokus utama penelitian adalah tiga variabel penting, yaitu motivasi kerja, gaya kepemimpinan, dan disiplin kerja, yang telah banyak dikaji dalam berbagai jurnal nasional dan internasional terkait kinerja karyawan di industri perbankan. Metode SLR digunakan untuk mengumpulkan, mengkaji, dan mensintesis temuan dari 15 jurnal relevan, sehingga memberikan gambaran komprehensif mengenai hubungan antara ketiga variabel tersebut dengan kinerja karyawan. Hasil analisis menunjukkan bahwa motivasi kerja memiliki pengaruh positif signifikan terhadap kinerja, di mana karyawan yang termotivasi lebih produktif dan berkontribusi optimal. Gaya kepemimpinan yang efektif juga berperan penting dalam meningkatkan kinerja dengan menciptakan lingkungan kerja yang kondusif dan mendukung pengembangan karyawan. Selain itu, disiplin kerja terbukti menjadi faktor pendukung yang memperkuat konsistensi dan kualitas kerja karyawan. Penelitian ini menyarankan bagi manajemen perbankan untuk fokus meningkatkan ketiga aspek tersebut guna memaksimalkan kinerja karyawan dan mencapai tujuan organisasi secara efektif. Implikasi penelitian ini dapat menjadi dasar strategi pengembangan sumber daya manusia di sektor perbankan. Kata kunci: kinerja karyawan, motivasi kerja, gaya kepemimpinan, disiplin kerja.
Pengaruh Motivasi Terhadap Kinerja Generasi Z Nisa’, Khoirun; Mukafi Nurum; Yusriatul Rohma; Zhafirah Dwi Kahla Gyrah; Riyan Sisiawan Putra
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.176

Abstract

This study aims to examine the influence of motivation on Generation Z's performance in modern work environments. Generation Z has unique characteristics that distinguish them from previous generations, including in terms of work motivation and expectations of the work environment. This study is a systematic literature review of fifteen relevant scientific articles, using a thematic-qualitative analysis approach. The results show that factors such as leadership style, work environment, rewards, organizational commitment, and digital technology influence motivation and ultimately impact Generation Z's performance. This study emphasizes the importance of an adaptive leadership approach and a supportive work environment to increase the motivation and productivity of Generation Z. Abstrak Penelitian ini bertujuan untuk mengkaji pengaruh motivasi terhadap kinerja Generasi Z di lingkungan kerja modern. Generasi Z memiliki karakteristik unik yang membedakan mereka dari generasi sebelumnya, termasuk dalam hal motivasi kerja dan ekspektasi terhadap lingkungan kerja. Studi ini merupakan tinjauan literatur sistematis terhadap lima belas artikel ilmiah yang relevan, dengan pendekatan analisis tematik-kualitatif. Hasil kajian menunjukkan bahwa faktor-faktor seperti gaya kepemimpinan, lingkungan kerja, penghargaan, komitmen organisasi, dan teknologi digital turut mempengaruhi motivasi dan pada akhirnya berdampak pada kinerja Generasi Z. Studi ini menekankan pentingnya pendekatan kepemimpinan yang adaptif dan lingkungan kerja yang suportif untuk meningkatkan motivasi dan produktivitas Generasi Z. Kata kunci: Generasi Z, motivasi kerja, kinerja, kepemimpinan, lingkungan kerja
Analisis Program Pelatihan dan Pengembangan Sumber Daya Manusia Dalam Meningkatkan Kinerja Pegawai di Badan Pendapatan Daerah Provinsi Bali Indraswari, Dwi Citra; Prabawati, Ni Putu Anik
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.177

Abstract

Penelitian ini menganalisis program pelatihan dan pengembangan sumber daya manusia (SDM) di Badan Pendapatan Daerah (Bapenda) Provinsi Bali terhadap peningkatan kinerja pegawai. Menggunakan pendekatan kualitatif melalui wawancara mendalam, penelitian ini mengidentifikasi jenis pelatihan yang diberikan (perpajakan, teknologi informasi, manajemen & kepemimpinan, pelayanan publik), metode pelatihan yang digunakan (OJT, off-the-job training, e-learning), dan kendala yang dihadapi (anggaran, kualitas instruktur, partisipasi pegawai, relevansi pelatihan). Hasil penelitian menunjukkan bahwa program pelatihan berpotensi meningkatkan kinerja pegawai, yang terukur melalui peningkatan produktivitas, efisiensi, dan kepuasan wajib pajak. Namun, keberhasilan program ini bergantung pada faktor-faktor seperti ketersediaan anggaran, kualitas instruktur, partisipasi aktif pegawai, dan relevansi pelatihan dengan kebutuhan aktual. Penelitian menyarankan evaluasi berkelanjutan untuk memastikan efektivitas program dan penyesuaian yang diperlukan. Keywords: Pelatihan, Pengembangan, Manajemen Sumber Daya Manusia (MSDM)

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