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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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Influence of Capital, Working Hours, Storage Technology and Business Location On the Income of Fish Traders in the Regional Market of West Denpasar District Sasmita, Wirdatama; Yuliarmi, Ni Nyoman
Business and Investment Review Vol. 3 No. 5 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.195

Abstract

This study aims to analyze the influence of capital, working hours, storage technology, and business location on the income of fish vendors in the Regional Markets of West Denpasar District. The background of the study is based on the essential role of fish vendors as the primary link between fishermen and the community in meeting the fish consumption needs in West Denpasar. As one of the areas with major traditional markets, West Denpasar District holds great potential in the fish trading sector. However, fish vendors in the regional markets of West Denpasar still face various challenges in increasing their business income. This research uses a quantitative approach with an associative design. The sample was determined proportionally using proportionate stratified random sampling, while respondents were selected through accidental sampling at the five regional markets in West Denpasar District. Primary data were collected through observation, interviews, and questionnaires, while secondary data were obtained from relevant government agencies and market officials. Data were analyzed using multiple linear regression, supported by classical assumption tests, F-test, and t-test to examine the significance of the independent variables both simultaneously and partially, The results indicate that capital, working hours, storage technology, and business location simultaneously have a significant effect on the income of fish vendors in the Regional Markets of West Denpasar District. Partially, capital, storage technology, and business location have a positive and significant effect on income. However, the working hours variable shows a positive but not significant effect
Analysis of the Impact of Import Tariff Policy on Soybean Import Demand in Indonesia Ni Ketut Radhika Maharani Dewi D; Anandari, I Gusti Agung Ayu Apsari
Business and Investment Review Vol. 3 No. 5 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.197

Abstract

The main objective of this study is to analyze the effect of national soybean consumption, international soybean prices, Gross Domestic Product (GDP) per capita, and import tariff policies on the volume of soybean imports in Indonesia during the period 1993–2022. This research uses a quantitative approach with a time series design and multiple linear regression analysis (OLS) to test the influence of these variables. The results indicate that simultaneously, national soybean consumption, international soybean prices, GDP per capita, and import tariff policies significantly affect soybean import demand. Partially, national soybean consumption and GDP per capita have a significant positive effect, while international soybean prices and import tariff policies have a significant negative effect on the volume of soybean imports. These findings strengthen the understanding that soybean import dependence is influenced by domestic consumption, purchasing power, global prices, and government tariff regulations. In conclusion, the management of import tariff policies needs to be designed to balance the protection of domestic producers and the availability of soybeans for consumers. Further research is recommended to examine other factors such as subsidy policies, agricultural innovation, and global trade dynamics to strengthen national food security.
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.
Self-Efficacy As Mediator Of The Influence Of Entrepreneurship Education And Entrepreneurial Attitudes On The Entrepreneurial Interest Of Students At Tirta Sari Surya Vocational School Lusyiana, Alsya; Faslah, Roni; Adha, Maulana Amirul
Business and Investment Review Vol. 3 No. 4 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.200

Abstract

This study aims to explore the impact of entrepreneurship education and entrepreneurial attitudes on students' interest in entrepreneurship, considering self-efficacy as a mediating variable. The subjects in this study were students from SMK Tirta Sari Surya, with a total of 215 respondents. The method used is a quantitative approach, and data analysis was conducted using Partial Least Square (PLS) through the SmartPLS version 4 application. The findings of the study indicate that entrepreneurship education has a direct impact on self-efficacy and interest in entrepreneurship. Additionally, entrepreneurial attitudes also show a direct influence on self-efficacy and interest in entrepreneurship. Self-efficacy was found to have a significant direct influence on interest in entrepreneurship. The mediation analysis results indicate that self-efficacy can act as a mediator in the relationship between entrepreneurship education and entrepreneurial attitudes with interest in entrepreneurship. This finding underscores that students' interest in entrepreneurship is not only influenced by the learning process at school and individual attitudes but also heavily depends on how much they believe in their own abilitie
Pengaruh NJOP, Kesadaran Wajib Pajak, Pengetahuan Perpajakan, dan Pendapatan Wajib Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan dengan Sanksi Pajak sebagai Variabel Moderasi di Kota Kediri Tahun 2024 Sari, Yulita Fatma; Linawati; Kurniawan , Andy
Business and Investment Review Vol. 3 No. 4 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.189

Abstract

This study aims to determine the effect of NJOP, taxpayer awareness, tax knowledge, and taxpayer income on taxpayer compliance in paying PBB, as well as to see whether tax penalties can moderate the relationship between these variables. This study employs a quantitative approach using a causal research method. Primary data were collected through 100 questionnaires distributed to property tax payers in Kediri City, all of which were returned and suitable for analysis. The sampling technique used random sampling (probability sampling). Data analysis was conducted through classical assumption tests, moderated regression analysis, determination coefficient tests, and hypothesis testing using SPSS version 30 software. The results of the study indicate that, partially: (1) NJOP does not significantly influence compliance. (2) Taxpayer awareness significantly affects compliance. (3) Tax knowledge significantly affects compliance. (4) Taxpayer income significantly affects compliance. (5) Tax penalties do not moderate the relationship between NJOP and compliance. (6) Tax penalties moderate the influence of taxpayer awareness on compliance. (7) Tax penalties moderate the influence of tax knowledge on compliance. (8) Tax penalties moderate the influence of income on compliance. The findings of this study indicate that awareness, tax knowledge, and taxpayer income play an important role in improving compliance with Land and Building Tax payments in Kediri City. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh NJOP, kesadaran wajib pajak, pengetahuan perpajakan, dan pendapatan wajib pajak terhadap kepatuhan wajib pajak dalam membayar PBB, serta melihat apakah sanksi pajak dapat memoderasi hubungan antar variabel tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan metode penelitian kausalitas. Data primer dikumpulkan melalui 100 kuesioner yang disebarkan kepada wajib pajak PBB di Kota Kediri, seluruhnya kembali dan layak dianalisis. Teknik penentuan sampel menggunakan metode random sampling (probability sampling). Analisis data dilakukan melalui uji asumsi klasik, analisis regresi moderasi (Moderated Regression Analysis), uji koefisien determinasi, serta uji hipotesis dengan bantuan dengan bantuan software SPSS versi 30. Hasil penelitian menunjukkan bahwa secara parsial: (1) NJOP tidak berpengaruh signifikan terhadap kepatuhan. (2) Kesadaran wajib pajak berpengaruh signifikan terhadap kepatuhan. (3) Pengetahuan perpajakan berpengaruh signifikan terhadap kepatuhan. (4) Pendapatan wajib pajak berpengaruh signifikan terhadap kepatuhan. (5) Sanksi pajak tidak memoderasi hubungan antara NJOP terhadap kepatuhan. (6) Sanksi pajak memoderasi pengaruh kesadaran wajib pajak terhadap kepatuhan. (7) Sanksi pajak memoderasi pengaruh pengetahuan perpajakan terhadap kepatuhan. (8) Sanksi pajak memoderasi pengaruh pendapatan terhadap kepatuhan. Temuan penelitian ini menunjukkan bahwa kesadaran, pengetahuan perpajakan, dan pendapatan wajib pajak memiliki peran penting dalam meningkatkan kepatuhan membayar Pajak Bumi dan Bangunan di Kota Kediri. Kata kunci: Pajak Bumi dan Bangunan, kepatuhan wajib pajak, NJOP, sanksi pajak, MRA
Analysis of the Influence of Tourism Indicators on Local Revenue in the Regency/City of Bali Province Putri, Made Anandhita Mahisa; Dewi, Made Heny Urmila
Business and Investment Review Vol. 3 No. 5 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.196

Abstract

This study aims to analyze the effect of the number of tourist visits, the number of tourist attractions, and hotel restaurant taxes simultaneously and partially on local revenue in the Regency/City of Bali Province. The data used in this study are secondary data, namely by observing related documents or data sources. The population used in this study is the total number of tourist visits, the number of tourist attractions, hotel restaurant taxes, and local revenue in the Regency/City of Bali Province, with the number of samples used being in a six-year period, namely 2018 - 2023. The analysis technique used is panel data regression. The results of the study indicate that the number of tourist visits, the number of tourist attractions, and hotel restaurant taxes simultaneously affect the local revenue of the Regency/City in Bali Province. The number of tourist visits partially has a positive and insignificant effect on local revenue in the Regency/City of Bali Province, the number of tourist attractions, and hotel restaurant taxes partially have a positive and significant effect on local revenue in the Regency/City of Bali Province.
Pengaruh Akuntabilitas, Transparansi, Dan Partisipasi Terhadap Pengelolaan Alokasi Dana Desa Dalam Mewujudkan Good Governance Dengan Pengendalian Internal Sebagai Variabel Moderasi Di Desa Kecamatan Plemahan. Fatmaningtyas, Dewi; Astuti , Puji; Sugeng , Sugeng
Business and Investment Review Vol. 3 No. 5 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.198

Abstract

This study aims to analyze the influence of accountability, transparency, and participation on the management of Village Fund Allocation in achieving good governance in the villages of Plemahan Subdistrict, with internal control as a moderating variable. This study is a quantitative study. The results of this study indicate that accountability and participation have a significant influence on the management of Village Fund Allocation. However, transparency does not significantly influence the management of Village Fund Allocation. The presence of the moderating variable of internal control can moderate the influence of accountability on the management of Village Fund Allocation and moderate the influence of participation on the management of Village Fund Allocation. Meanwhile, internal control cannot moderate the influence of transparency on the management of Village Fund Allocation. This study shows that effective management of Village Fund Allocation does not only depend on accountability and participation but is also greatly influenced by the strength of the internal control system. Therefore, strengthening the internal control system at the village level is an important step to ensure that accountability and community participation can function optimally in achieving good governance. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh akuntabilitas, transparansi, dan partisipasi terhadap pengelolaan Alokasi Dana Desa dalam pencapaian good governance di desa Kecamatan Plemahan, dengan pengendalian internal sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif. Hasil penelitian ini menunjukkan bahwa akuntabilitas dan partisipasi berpengaruh signifikan terhadap pengelolaan Alokasi Dana Desa. Namun, transparansi tidak berpengaruh signifikan terhadap pengelolaan Alokasi Dana Desa. Adanya variabel moderasi pengendalian internal dapat memoderasi pengaruh akuntabilitas terhadap pengelolaan Alokasi Dana Desa dan memoderasi pengaruh partisipasi terhadap pengelolaan Alokasi Dana Desa. Sedangkan pengendalian internal tidak dapat memoderasi pengaruh transparansi terhadap pengelolaan Alokasi Dana Desa. Penelitian ini menunjukkan bahwa pengelolaan Alokasi Dana Desa yang efektif tidak hanya bergantung pada akuntabilitas dan partisipasi, tetapi juga sangat dipengaruhi oleh kekuatan sistem pengendalian internal. Oleh karena itu, penguatan sistem pengendalian internal di tingkat desa menjadi langkah penting untuk memastikan akuntabilitas dan partisipasi masyarakat dapat berjalan optimal dalam mewujudkan good governance. Kata Kunci: Akuntabilitas, Transparansi, Partisipasi, Pengelolaan Alokasi Dana Desa, Pengendalian Internal.
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
Determinants of Indonesian Rice Imports Putra, I Wayan Agus Pratama
Business and Investment Review Vol. 3 No. 4 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.193

Abstract

This research analyzes the determinants of rice imports in Indonesia, a critical issue for national food security. The study investigates the influence of rice production, international rice prices, population growth, and per capita expenditure. Utilizing annual secondary data from 2000-2024, the research employs multiple regression analysis. Results indicate that, simultaneously, all four independent variables significantly affect Indonesia's rice imports. Partially, rice production has a negative and significant influence, showing increased domestic output reduces import needs. Population growth impacts positively and significantly, reflecting how expanding population drives demand and pressures domestic supply. Similarly, per capita expenditure on staple grains shows a positive and significant influence, implying heightened purchasing power, if not met by adequate production, increases import requirements. Conversely, international rice prices are found to have no significant influence, suggesting import decisions prioritize urgent domestic needs and price stabilization over global market fluctuations.
Eksplorasi Peran Dukungan Keluarga, Pengetahuan Kewirausahaan dan Akses Kredit Terhadap Pengalaman Memulai Usaha Negara, Rameez Ali Surya; Putra, Andro Rohmana; Panji, Dwi
Business and Investment Review Vol. 3 No. 5 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.190

Abstract

This study aims to explore the role of family support, entrepreneurial knowledge, and access to credit in shaping individuals' experiences when starting a business. Using a qualitative approach through in-depth interviews with entrepreneurs from diverse age groups and professions, the findings reveal that family support plays a crucial role, not only emotionally but also practically in daily operations and initial capital. Entrepreneurial knowledge obtained from formal education, training programs, and business communities equips entrepreneurs with the ability to face early challenges and make strategic decisions. Meanwhile, access to credit—whether from formal financial institutions or informal sources—significantly influences business growth, despite often being constrained by administrative requirements. These three factors interact and form a foundational pillar in the early phase of entrepreneurship. The findings contribute to a deeper understanding of the early dynamics of business formation and highlight the importance of a holistic approach in supporting emerging entrepreneurs in Indonesia.

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