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All Journal Journal of Business Strategy and Execution Journal The Winners Journal of Consumer Science Binus Business Review Jurnal Bisnis Darmajaya Advance Sustainable Science, Engineering and Technology (ASSET)
Nuraini Sari, Nuraini
Bina Nusantara University
Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Social Sciences

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 1 
Analysis of The Implementation of UEFA Financial Fair Play: A Case Study on Arsenal and Machester United Football Club Sendy, Sendy; Soepriyanto, Gatot; Sari, Nuraini
Binus Business Review Vol 5, No 1 (2014): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v5i1.1202

Abstract

This study aims to analyze the implementation of UEFA Financial Fair Play (FFP) to European football clubs. Research is conducted based on Arsenal and Manchester United football clubs financial statements for 2010-2012. The study uses financial simulation to test whether the two England-based club are able to meet the UEFA FFP rules. Analyses were also conducted on the financial performance ratios of both clubs and their effects on the implementation of the UEFA FFP. The result is the two clubs can meet the standard provisions for the implementation of UEFA FFP. In the assessment of financial performance, Arsenal have a slightly better financial ratios than Manchester United. Performance aspects of profitability and solvency became an issue in the implementation of UEFAs FFP, related with debt holdings and high salaries that owned by both clubs.
Pengaruh Diversifikasi terhadap Kinerja Perusahaan Amyulianthy, Rafrini; Sari, Nuraini
Binus Business Review Vol 4, No 1 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i1.1054

Abstract

For many years, the benefit and cost of corporate diversification strategy have been debatable. This research provides empirical evidence on corporate diversification and its consequences toward firm value. Corporate diversification as part of internal market mechanism can have benefit and cost on performance of the firm. The writers estimated that diversification strategy would reduce firm value especially in situation like Indonesia with less developed financial market and many companies are still suffering from monetary crises in recent years. The writers found that companies with diversified business segment have negative excess value comparing with stand alone firms. In relation with firms characteristics, it shows that tobins q and asset size positively related with firm value. This result rejects internal capital market hypothesis.
Analisis Pengungkapan Corporate Social Responsibility Berdasarkan Global Reporting Initiatives (GRI):Studi Kasus Perusahaan Tambang Batubara Bukit Asam (Persero) Tbk dan Timah (Persero) Tbk. Sari, Nuraini
Binus Business Review Vol 5, No 2 (2014): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v5i2.1013

Abstract

This study aims to provide an overview of the disclosure of Corporate Social Responsibility (CSR) in the mining companys corporate sustainability report. It is also to analyze the disclosure of Corporate Social Responsibility (CSR) in corporate sustainability report with standard Global Reporting Initiatives (GRI) 3.1. Research was conducted in Batubara Bukit Asam (Persero) Tbk. and Timah (Persero) Tbk. on their corporatesustainability report for the year of 2012. The analysis was conducted on the presentation of economic performance indicator, environmental performance indicator, performance indicators of employment and workplace practices, human rights performance indicator, public performance indicator and performance indicator reported products liability provisions established in the GRI 3.1. The result is the two companies havedisclosed CSR in accordance with GRI3.1. Batubara Bukit Asam (Persero) Tbk and Timah (Persero) Tbk have disclosed their performance indicators; and the average has exceeded 75%. However, the disclosure of each indicator and its aspects are not comprehensive.
Analysis Method of Transfer Pricing Used by Multinational Companies Related to Tax Avoidance and its Consistencies to the Arms Length Principle Hunar, Ririn Susanti; Sari, Nuraini
Binus Business Review Vol 6, No 3 (2015): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v6i3.944

Abstract

The purpose of this study is to evaluate about how Starbucks Corporation uses transfer pricing to minimize the tax bill. In addition, the study also will evaluate how Indonesia’s domestic rules can overcome the case if Starbucks UK case happens in Indonesia. There are three steps conducted in this study. First, using information provided by UK Her Majestys Revenue and Customs (HMRC) and other related articles, find methods used by Starbucks UK to minimize the tax bill. Second, find Organisation for Economic Co-Operation and Development (OECD) viewpoint regarding Starbucks Corporation cases. Third, analyze how Indonesia’s transfer pricing rules will work if Starbucks UK’s cases happened in Indonesia. The results showed that there were three inter-company transactions that helped Starbucks UK to minimize the tax bill, such as coffee costs, royalty on intangible property, and interest on inter-company loans. Through a study of OECD’s BEPS action plans, it is recommended to improve the OECD Model Tax Convention including Indonesia’s domestic tax rules in order to produce a fair and transparent judgment on transfer pricing. This study concluded that by using current tax rules, although UK HMRC has been disadvantaged because transfer pricing practices done by most of multinational companies, UK HMRC still cannot prove the transfer pricing practices are not consistent with arm’s length principle. Therefore, current international tax rules need to be improved.
Analysis on The Society Indicator of Corporate Social Responsibility (CSR) of PT Antam Sari, Nuraini; Wijaya, Michael
Binus Business Review Vol 4, No 2 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i2.1383

Abstract

Stakeholders believe that CSR report of a company provides significant information as well as the financial information reported in financial statement. The purpose of this research is to analyze the comprehensiveness and information on society indicator stated in the Corporate Social Responsibility (CSR) reporting. The Global Reporting Initiative’s (GRI) Sustainability Reporting Guidelines (version 3.1) provides indicators to analyze the CSR of company. This research focuses on society aspect as one of the performance indicators. Comprehensive reporting contains three types of information: (i) vision and goals, (ii) management approach, and (iii) performance indicator. The methodology used in this research was data collection. This research analyzed the disclosure of society aspect by PT Antam on their financial statement and annual CSR report for the year 2012. The result of this research explains that PT Antam’s sustainability report for the year 2012 was comprehensive because they reported all the six aspects of society indicator. However, PT Antam failed to report the total value of financial and in kind contributions to political parties, politicians, and related institutions by country (SO6) as part of public policy aspect in their sustainability report.
ANALYSIS METHOD OF TRANSFER PRICING USED BY MULTINATIONAL COMPANIES RELATED TO TAX AVOIDANCE AND ITS CONSISTENCIES TO THE ARM’S LENGTH PRINCIPLE (CASE STUDY: STARBUCKS CORPORATION) Sari, Nuraini; Hunar, Ririn Susanti
Journal of Business Strategy and Execution Vol 8, No 1 (2015): Published in November 2015
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to evaluate about how Starbucks Corporation uses transfer pricing to minimize the tax bill. In addition, the study also will evaluate how Indonesia’s domestic rules can overcome the case if Starbucks UK case happened in Indonesia. There are three steps conducted in this study. First, using information provided by UK HMRC and other related articles, find methods used by Starbucks UK to minimize the tax bill. Second, find OECD view point regarding Starbucks Corporation cases. Third, analyze how Indonesia’s transfer pricing rules will work if Starbucks UK’s cases happened in Indonesia. The results showed that there were three inter-company transactions that helped Starbucks UK to minimize the tax bill, such as coffee costs, royalty on intangible property, and interest on inter-company loans. Through a study of OECD’s BEPS action plans, the authors recommends to improve the OECD Model Tax Convention including Indonesia’s domestic tax rules in order to produce a fair and transparent judgment on transfer pricing. This study concluded that by using current tax rules, although UK HMRC has been disadvantaged because transfer pricing practices done by most of multinational companies, UK HMRC still cannot prove the transfer pricing practices are not consistent with arm’s length principle. Therefore, current international tax rules need to be improved.
Corporate Social Reporting: a Comprehensive Picture of Indonesian Mining Companies Panggabean, Rosinta Ria; Sari, Nuraini; Lidiyawati, Lidiyawati; Steelyana, Evi
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 15, No 2 (2014): The Winners Vol. 15 No. 2 2014
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v15i2.626

Abstract

Recently, stakeholders demand that CSR reporting of a company provides social and environmental information as well as the financial information reported in financial statement. This research questioned whether CSR reporting of Indonesian mining companies may be regarded as a mechanism which social and environmental accountability are discharged. The purpose of this research is to provide a content analysis framework and information on the comprehensiveness of Corporate Social Responsibility (CSR) reporting of Indonesian mining companies. The methodology used is content analysis method by a framework derived from GRI G3.1 Guidelines. Comprehensive reporting contains three types of information for each disclosed CSR item: (i) vision and goals, (ii) management approach, and (iii) performance indicator. The framework was used to assess the comprehensiveness of CSR report by analyzing the 2012 financial reports and annual reports of Indonesian listed mining companies. The content analysis of CSR reporting of the listed mining companies in Indonesia shows a low level of comprehensive reporting. This finding agrees those of prior studies on the completeness of CSR reporting and adds to the debate regarding whether CSR reporting of Indonesian mining companies can be considered a mechanism for discharging social and environmental accountability.
Exploring the Influence of Seller Reputation on Electronic Word of Mouth (e-WOM): Emphasis on Consumer Trust and Satisfaction on E-Commerce Platforms Ikhsan, Ridho Bramulya; Sari, Nuraini; Fernando, Erick; Simarmata, Juliater
Journal of Consumer Sciences Vol. 10 No. 2 (2025): Journal of Consumer Sciences
Publisher : Department of Family and Consumer Sciences, Faculty of Human Ecology, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jcs.10.2.276-298

Abstract

Background: The development of e-commerce has been reported to influence consumer behavior in conducting transactions. In this context, direct interaction between buyers and sellers was very limited. Therefore, the seller's reputation was the primary factor used by consumers to assess the credibility and reliability of the e-commerce platform. Purpose: This research aimed to explore the influence of seller reputation on electronic word of mouth (e-WOM) with trust and satisfaction as mediators. Method: An online survey method was adopted, targeting a sample of 300 consumers who had experience transacting on e-commerce platforms in the Greater Jakarta area, and was determined using purposive sampling. Furthermore, the Partial Least Squares-Structural Equation Modeling statistical method provided answers to the research hypothesis. Findings: The results showed that all research hypotheses were accepted. Trust and satisfaction are complementary mediators of the relationship between seller reputation and e-WOM. Conclusions: Based on the results, seller reputation has a positive impact on e-WOM and strengthens the e-commerce ecosystem. Research implication: Sellers who proactively manage consumer reviews increase satisfaction and minimize the impact of negative e-WOM. For e-commerce platforms, implementing a stricter verification system for sellers provided credibility assurance.
AI-Enabled CTAS and Digital Tax-Fraud Detection: A PLS-SEM Study in Indonesia Febri Yanto, Alif Faruqi; Sari, Nuraini; Orchidta Ramadina, Defrina Eka; Prasetia, Tomy
Advance Sustainable Science Engineering and Technology Vol. 7 No. 4 (2025): August-October
Publisher : Science and Technology Research Centre Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/asset.v7i4.2609

Abstract

This study investigates the factors determining digital tax fraud based on the New Fraud Star Theory, with great emphasis on the moderating role of AI-empowered CTAS. Data were collected from 107 corporate taxpayers in Indonesia through a structured survey and analyzed using Partial Least Squares Structural Equation Modeling. The results indicated that System Pressure, Technological Capability, and External Digital Pressure significantly heightened fraud attempts, while Digital Opportunity, AI Rationalization, Cyber Arrogance, Internal IT Governance, and Techno-Culture were not significant. The model explained a substantial variance in the effectiveness of fraud detection with R² = 0.723. Moderation analysis showed that AI-powered CTAS significantly weakened the effects of System Pressure (X1×CTAS), Technological Capability (X4×CTAS), Internal IT Governance (X6×CTAS), and External Digital Pressure (X7×CTAS). These findings identify CTAS's strategic role in improving compliance by enabling real-time data integration, anomaly detection rules, and strengthened access control. Implications are that digital governance reforms should give full attention to the establishment of robust AI-empowered monitoring systems to minimize the risk of tax fraud effectively.
Pengaruh Tipe Industri, Tingkat Transparansi Emisi Karbon, Proporsi Kepemilikan Negara, Dan Paparan Media Terhadap Carbon Emission Disclosure Caroline, Stella Tio; Diaz Amarta, Tanasya; Sari, Nuraini
Jurnal Bisnis Darmajaya Vol. 11 No. 1 (2025): Jurnal Bisnis Darmajaya
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Aktivitas yang merugikan alam dan menyebarkan karbon tingkat tinggi khususnya pada perusahaan seharusnya menyumbangkan tanggung jawab yang setara. Namun, penelitian mengenai faktor yang dapat mempengaruhi akuntansi karbon perusahaan masih terbatas di Indonesia. Tujuan dari penelitian ini adalah untuk menganalisis berbagai faktor yang memengaruhi praktik pengungkapan emisi karbon pada perusahaan-perusahaan yang terdaftar dalam indeks LQ45 di Bursa Efek Indonesia selama periode 2021 hingga 2023. Metode yang digunakan adalah kuantitatif dengan sampel sebanyak 143 perusahaan yang akan diolah menggunakan SPSS v 30.00 dengan uji statistik, uji asumsi klasik, dan uji hipotesis. Hasil menunjukkan bahwa tingkat transparansi dan ukuran perusahaan berpengaruh signifikan, sedangkan tipe industri, proporsi kepemilikan negara, paparan media, dan profitabilitas tidak berpengaruh signifikan.
Co-Authors Caroline, Stella Tio Diaz Amarta, Tanasya Erick Fernando B311087192 Evi Steelyana, Evi Febri Yanto, Alif Faruqi Gatot Soepriyanto, Gatot Ikhsan, Ridho Bramulya Juliater Simamarta Lidiyawati Lidiyawati Michael Wijaya Orchidta Ramadina, Defrina Eka Prasetia, Tomy Rafrini Amyulianthy Ririn Susanti Hunar, Ririn Susanti Rosinta Ria Panggabean Sendy Sendy, Sendy