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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 208 Documents
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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.
Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan PT. Kalbe Farma Tbk Periode 2024 - 2025 Berdasarkan Rasio Likuiditas dan Rasio Profitabilitas Indah Ayu Fajriyah; Melda Elizabeth Marta; Muhammad Rafly Sauh Purwandi; Muhammad Zaky Darmawan Putra; Angga Sanita Putra
Business and Investment Review Vol. 4 No. 3 (2026)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.272

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis laporan keuangan dalam rangka menilai kinerja finansial PT. Kalbe Farma Tbk. Analisis dilakukan dengan memanfaatkan rasio keuangan, termasuk rasio likuiditas dan profitabilitas untuk periode 2024 hingga 2025. Metode penelitian yang dipergunakan adalah kuantitatif deskriptif, dengan memanfaatkan data dari laporan keuangan perusahaan yang diterbitkan di Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa PT. Kalbe Farma Tbk memiliki likuiditas yang baik dan mampu memenuhi kewajiban jangka pendeknya, serta menunjukkan pengelolaan utang yang hati-hati dengan penurunan ketergantungan pada pendanaan eksternal. Di sisi lain, rasio profitabilitas yang dihitung dengan Return on Assets (ROA) dan Return on Equity (ROE) menunjukkan hasil yang cenderung positif. Tetapi, apabila diperbandingkan dengan rata-rata industri yang sama, kinerja keuangan perusahaan masih berada di bawah standar yang ditentukan. Kata Kunci: Rasio Keuangan, Likuiditas, Profitabilitas, Kinerja Keuangan
Analisis Rasio Likuiditas dan Rasio Profitabilitas dalam Mengukur Kinerja Keuangan PT Telekomunikasi Indonesia Tbk Periode 2024-2025 Afifah Nada Thahirah; Aliya Salsabilla; Fiqri Erlansyah; Muhammad Fadhilah Rasya Sanduan; Angga Sanita Putra
Business and Investment Review Vol. 4 No. 3 (2026)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.273

Abstract

Abstract This study evaluates the financial performance of PT Telekomunikasi Indonesia Tbk through an analysis of its financial statements for the 2024–2025 period. Using a descriptive quantitative approach, the research employs secondary data obtained from the Indonesia Stock Exchange (IDX) and the company’s published financial reports. The analysis is conducted using liquidity and profitability ratios, including the Current Ratio, Quick Ratio, Cash Ratio, Return on Assets (ROA), and Return on Equity (ROE). The findings indicate that the company experienced a slight improvement in liquidity, reflecting a better ability to meet its short-term obligations. This improvement was supported by prudent debt management, which reduced the company’s dependence on external financing. However, profitability performance showed a declining trend, as evidenced by lower ROA and ROE values during the study period. Furthermore, although the company maintained a relatively stable financial position, its overall financial performance remained below the industry benchmarks used in this study. These results suggest that PT Telekomunikasi Indonesia Tbk needs to improve operational efficiency, optimize the utilization of assets and equity, and strengthen its profit-generation capabilities in order to enhance its competitiveness and achieve better financial performance in the future. Keywords: Financial Statement Analysis, Liquidity Ratios, Profitability Ratios, Financial Performance. Abstrak: Studi ini mengevaluasi kinerja finansial PT. Telekomunikasi Indonesia Tbk. melalui analisis laporan keuangan untuk periode 2024–2025. Dengan menerapkan metode kuantitatif deskriptif, penelitian ini mengolah data sekunder yang bersumber dari Bursa Efek Indonesia (BEI) menggunakan indikator rasio likuiditas dan profitabilitas. Temuan penelitian mengungkapkan bahwa perusahaan memiliki tingkat likuiditas yang sehat guna menyelesaikan kewajiban jangka pendeknya, didukung oleh manajemen utang yang bijak sehingga mengurangi ketergantungan pada modal eksternal. Meskipun profitabilitas yang diukur melalui Return on Assets (ROA) dan Return on Equity (ROE) bergerak ke arah positif, capaian performa keuangan menyeluruh emiten ini tercatat masih belum mampu melampaui rata-rata standar industri sejenis. Kata Kunci: Analisis Laporan Keuangan, Rasio Likuiditas, Rasio Profitabilitas
Analisis Kemampuan PT Aneka Tambang Tbk dalam Menghasilkan Profit dan Melunasi Kewajiban Jangka Pendek pada Periode Tahun 2024-2025 Laila Nur Hamidah; Keysa Qaulika Putri Koswara; Asep Saepudin; Emyr Ghiyats Bachtiar; Angga Sanita Putra
Business and Investment Review Vol. 4 No. 3 (2026)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.274

Abstract

This study aims to analyze PT Aneka Tambang Tbk's ability to generate profitability and meet its short-term financial obligations (liquidity) for the 2024-2025 period. Amidst fluctuating market dynamics, accounting profit figures are no longer sufficient as a benchmark without considering the company's actual cash flow activity. This study employed a quantitative descriptive method with in-depth analysis of profitability and liquidity ratios (including the current ratio, quick ratio, and cash ratio), with the aim of measuring operational efficiency. The results of this study demonstrate ANTAM's capacity to convert accounting profit into cash flow strength to meet short-term financial obligations in a timely manner. The implications of this study are expected to provide management and investors with an overview of the company's operational financial health. Abstrak: Penelitian ini bertujuan untuk menganalisa kemampuan PT Aneka Tambang Tbk dalam menghasilkan profitabilitas serta memenuhi kewajiban finansial jangka pendeknya (likuiditas) pada periode tahun 2024-2025. Di tengah dinamika pasar yang fluktuatif, suatu angka keuntungan akuntansi tidak lagi cukup menjadi acuan tanpa melihat aktivitas arus kas riil perusahaan. Metode yang digunakan dalam penelitian ini yaitu metode deskriptif kuantitatif dengan analisis mendalam terhadap rasio profitabilitas dan rasio likuiditas (meliputi current ratio, quick ratio, dan cash ratio), dengan tujuan mengukur efisiensi operasional. Hasil dari penelitian ini untuk menunjukkan bagaimana kapasitas ANTAM dalam mengonversi laba akuntansi menjadi kekuatan arus kas guna melunasi kewajiban finansial jangka pendek secara tepat waktu. Implikasi dari penelitian ini diharapkan bertujuan untuk memberikan gambaran kepada manajemen dan investor mengenai kesehatan keuangan operasional perusahaan. Kata kunci: Rasio Profitabilitas, Rasio Likuiditas, PT Aneka Tambang Tbk, Arus Kas, Kewajiban Jangka Pendek.
Analisis Kinerja Keuangan PT Nippon Indosari Corpindo Periode 2024-2025 Berdasarkan Rasio Likuiditas dan Solvabilitas Christine Nathalia Ruliana Harahap; Aenin Aenin; Hamdani Gozi Al Hakim; Mochamad Daryl Fouzan; Angga Sanita Putra
Business and Investment Review Vol. 4 No. 3 (2026)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.275

Abstract

This study aims to examine and analyse the financial performance of PT Nippon Indosari Corpindo Tbk using a quantitative descriptive method based on secondary data in the form of the company’s financial statements for the period 2024–2025. The analysis focuses on assessing financial performance through liquidity and solvency ratios. The results of the study indicate that, despite a fairly significant decline in financial performance compared with the previous year, the company’s business sustainability is still considered to be maintained. Nevertheless, the company is advised to formulate strategies to optimise cash flow and reduce current liabilities and debts. It is hoped that, in this way, the company will be able to maintain the stability of its financial position in the future. Keywords: Liquidity, Solvency, Business Sustainability Abstrak Penelitian ini bertujuan untuk mengkaji dan menganalisis kinerja keuangan PT Nippon Indosari Corpindo Tbk menggunakan metode deskriptif kuantitatif dari data sekunder berupa laporan keuangan perusahaan periode 2024–2025. Analisis difokuskan pada penilaian kinerja keuangan melalui pendekatan rasio likuiditas dan rasio solvabilitas. Hasil penelitian menunjukkan bahwa meskipun terjadi penurunan kinerja keuangan yang cukup signifikan dibandingkan dengan tahun sebelumnya, keberlanjutan usaha (business sustainability) perusahaan dinilai masih tetap terjaga. Meski demikian, perusahaan disarankan untuk perlu merumuskan strategi pengoptimalan kas pendanaan dan penekanan atas kewajiban dan utang lancar. Dengan begitu diharapkan perusahaan dapat menjaga stabilitas posisi keuangannya di masa mendatang. Kata Kunci :  Likuiditas, Solvabilitas, Keberlanjutan Usaha
Peran Manajemen Komunikasi dalam Pengembangan Dakwah Islam di Kalangan Generasi Z Elvira Azzahra; Siska Ramadani Dalimunthe; Robi’ah Robi’ah; Asmaul Husna; Ainul Mardiyah
Business and Investment Review Vol. 4 No. 3 (2026)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.277

Abstract

This study aims to analyze the role of communication management in developing Islamic dakwah (preaching) among Generation Z in the digital era. The research method used is qualitative with a literature review approach. Data were obtained from books, journals, scientific articles, and previous research findings relevant to communication management, Islamic dakwah, digital media, and the characteristics of Generation Z. The results indicate that communication management plays a crucial role in designing dakwah strategies, selecting the right media, crafting engaging messages, and evaluating the effectiveness of dakwah delivery. The utilization of social media, particularly Instagram, has proven effective in reaching Generation Z through visual content, communicative language, and intensive digital interaction. However, digital dakwah also faces challenges such as religious hoaxes, low digital literacy, limited technical capabilities of dakwah managers, and ethical issues in media usage . Consequently, communication management that is adaptive, creative, and based on digital literacy is the key to developing Islamic dakwah that is effective, moderate, and relevant for Generation Z. Abstrak Penelitian ini bertujuan untuk menganalisis peran manajemen komunikasi dalam pengembangan dakwah Islam di kalangan Generasi Z pada era digital. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi literatur. Data diperoleh dari buku, jurnal, artikel ilmiah, dan hasil penelitian terdahulu yang relevan dengan manajemen komunikasi, dakwah Islam, media digital, dan karakteristik Generasi Z. Hasil penelitian menunjukkan bahwa manajemen komunikasi berperan penting dalam merancang strategi dakwah, memilih media yang tepat, menyusun pesan yang menarik, serta mengevaluasi efektivitas penyampaian dakwah. Pemanfaatan media sosial, khususnya Instagram, terbukti efektif dalam menjangkau Generasi Z melalui konten visual, bahasa komunikatif, dan interaksi digital yang intensif. Namun, dakwah digital juga menghadapi tantangan berupa hoaks keagamaan, rendahnya literasi digital, keterbatasan kemampuan teknis pengelola dakwah, dan persoalan etika bermedia. Dengan demikian, manajemen komunikasi yang adaptif, kreatif, dan berbasis literasi digital menjadi kunci dalam mengembangkan dakwah Islam yang efektif, moderat, dan relevan bagi Generasi Z. Kata Kunci : Manajemen komunikasi, dakwah digital, Generasi Z.
Analisis Determinan Kualitas Hidup Perempuan Menikah di Kecamatan Manggis Kabupaten Karangasem Ni Putu Mas Pancarani Darmaputri; Anak Agung Istri Ngurah Marhaeni
Business and Investment Review Vol. 4 No. 3 (2026)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.282

Abstract

This study employed a quantitative approach with an associative design. This study aimed to determine the quality of life of married women and to analyze the influence of education, work ethic, age, income, and patriarchal culture, both partially and simultaneously. The analysis technique used was multiple linear regression, a two-way t-test, and Moderated Regression Analysis (MRA).The results showed that all variables simultaneously had a significant effect on women's quality of life. Partially, education, work ethic, age, and income have a positive influence, while patriarchal culture has a negative influence. There are differences in quality of life between men and women, with men having a higher quality of life. However, patriarchal culture has not been shown to moderate the effect of education on women's quality of life. This study concludes that women's quality of life is influenced by economic, individual, and sociocultural factors. Therefore, improving women's quality of life requires educational, economic, and gender mainstreaming interventions to reduce patriarchal cultural barriers. Abstrak Penelitian ini menggunakan pendekatan kuantitatif dengan desain asosiatif. Penelitian ini bertujuan untuk mengetahui kondisi kualitas hidup perempuan menikah serta menganalisis pengaruh pendidikan, etos kerja, umur, pendapatan, budaya patriarki baik secara parsial maupun secara simultan dan menganalisis peran budaya patriarki dalam memoderasi pengaruh Pendidikan terhadap kualitas hidup perempuan menikah di Kecamatan Manggis Kabupaten Karangasem. Teknik analisis yang digunakan adalah regresi linier berganda, uji beda dua rata-rata (t-test), dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa secara simultan seluruh variabel berpengaruh signifikan terhadap kualitas hidup perempuan. Secara parsial, pendidikan, etos kerja, umur, dan pendapatan berpengaruh positif, sedangkan budaya patriarki berpengaruh negatif. Terdapat perbedaan kualitas hidup antara laki-laki dan perempuan, di mana laki-laki memiliki kualitas hidup lebih tinggi. Namun, budaya patriarki tidak terbukti memoderasi pengaruh pendidikan terhadap kualitas hidup perempuan. Penelitian ini menyimpulkan bahwa kualitas hidup perempuan dipengaruhi oleh faktor ekonomi, individu, dan sosial budaya. Oleh karena itu, peningkatan kualitas hidup perempuan memerlukan intervensi pendidikan, ekonomi, serta pengarusutamaan gender untuk mengurangi hambatan budaya patriarki. Kata Kunci : Kualitas Hidup Perempuan, SDGs, Pendidikan, Etos Kerja, Pendapatan, Budaya Patriarki

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