cover
Contact Name
Muhamad Nanang Suprayogi
Contact Email
msuprayogi@binus.edu
Phone
-
Journal Mail Official
becoss@binus.edu
Editorial Address
Lecturer Resource Center (LRC) Anggrek Campus, Room 209 BINUS UNIVERSITY Jl. Kebon Jeruk Raya No.27, Kebon Jeruk West Jakarta – 11530
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
Business Economic, Communication, and Social Sciences Journal (BECOSS)
ISSN : -     EISSN : 26862557     DOI : https://doi.org/10.21512/becossjournal.v2i2.6246
The lack of understanding of the financial capital of the creative economy regarding non-bank financial institutions limits the growth of Indonesia’s creative economy. Strategies through policies, capital owners, creative economy players and bring together capital owners with players. The capital of the creative economy is represented on the criteria: entrepreneurial characteristics, product/service characteristics, market characteristics, and financial characteristics. The method used is a qualitative analysis and quantitative analysis which starts from data collection, data analysis, participatory discussion, drawing conclusions, formulating policies and stakeholder synergy. The startup mentoring scoring instrument is a framework for investor’s decision making to invest in the startup. 3 scoring elements of mentoring startup scoring: Product & key person with a weight of 55%, Traction with a weight of 25%, and Investment with a weight of 20%. Primary data were obtained by participatory observation, field studies, and key informant interviews through startup mentoring programs, workshops, and startup competitions. Results: Among 20% of startups pitched in front of investors, there are 11% of startups that investors interested in and got funding from a consortium of Indonesian and foreign venture capital companies. Matchmaking activities increase added value, and the implemented policy also increases added value.
Articles 150 Documents
Analysis of the Effect of Gender, High School Origin, Middle School Department, College Motivation on Academic Achievement of Students of Accounting and Finance Department: Case Study on One of Private University in Indonesia Michael Angelus; Armanto Witjaksono
Business Economic, Communication, and Social Sciences (BECOSS) Journal Vol. 4 No. 1 (2022): BECOSS
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/becossjournal.v4i1.7784

Abstract

This research aims to know the learning patterns and student’s abilities in education performance by identify and analyze the influence of gender, the high school origin, high school programs, motivation on academic achievement. The methods of data collection are carried out through the following methods of questionnaires, literature studies. This study is quantitative explanatory and retrieves important accounting items. Based on the data analysis was conducted, the results showed that gender, high school programs, college motivation are not significantly affected in the GPA While the origin of high school significantly affects the GPA. This study suggested that future studies adopt other methods of data analysis and take the dependent variable other than academic achievement.
Tax Footnotes Readability and CEO Narcissism: Evidence from Indonesia Arfian Erma Zudana; Kiddy Novian; Rakha Pangestu Setiawan; Sherlin Sherlin
Business Economic, Communication, and Social Sciences (BECOSS) Journal Vol. 4 No. 1 (2022): BECOSS
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/becossjournal.v4i1.7786

Abstract

CEO Narcissism has the potency to influence individual characteristics positively or negatively. We aim to examine the relationship between narcissism as CEO-level characteristics and tax footnotes readability. We measure narcissism using the CEOs’ photos on the firms’ annual reports. Using 799 firm-year Indonesia listed firms from 2015 through 2019, we find that higher CEO narcissism is related to a higher tax footnote readability. This result is robust for alternative measures of readability. By examining the relationship between CEO narcissism and tax footnotes readability, we provide an additional important factor to boards for consideration during the CEO selection. We also offer insight for shareholders or investors to consider CEO traits, namely narcissism, in assessing and interpreting tax footnotes readability.
Audit Expectation Gap Debates: To What Extent Audit Expectation Gap Defence Auditors? Adelia Yulma Budiarto
Business Economic, Communication, and Social Sciences (BECOSS) Journal Vol. 4 No. 1 (2022): BECOSS
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/becossjournal.v4i1.7790

Abstract

The research aimed to unpack the debate of the audit expectation gap that occurs between the audit profession and the general public. This qualitative research intended to revisit what shapes audit objectives and their difficulties by drawing upon prominent academic debates and publicly available reports. This research argues that the concept of the audit expectation gap is two-fold. At first, the gap has been seen as destruction for the audit profession. However, to a certain extent, the gap is useful for auditors' defence mechanisms from critics, though auditors have to be alert that the gap might turn into an offensive medium and fuel the criticism. To illustrate this contention, this research argues the following. Firstly, the series of accounting scandals, changes of auditing standards towards fraud, and the phenomenon of audit explosion are giving more autonomy for auditors to protect the professions' best interest. Secondly, the issue of audit independence and conflict of interest is favourable for auditors to sustain the gap and maintain the monopoly of the audit business. Instead of being left behind, auditors earned public legitimacy because they manage to build a distinctive image as an expert who was able to work for the greater public interest in a complex, uncertain, conflicted, and stressful working environment. Thirdly, public demand for transparency is hurting audit professions because it increases public mistrust and might reveal audit confidentiality. It even fuels criticism further because auditors have communication difficulties.
Pengaruh Risiko Environment Social and Governance Terhadap Kinerja Keuangan Perusahaan (Studi Pada Perusahaan Didalam Indeks IDXESGL) Fahry Priandhana
Business Economic, Communication, and Social Sciences (BECOSS) Journal Vol. 4 No. 1 (2022): BECOSS
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/becossjournal.v4i1.7797

Abstract

This study aims to analyze the effect of ESG risk on the financial performance of companies. The object of this research is companies listed on the Indonesian Stock Exchange and included in the IDXESGL index. The total sample in this study is 24 companies. The independent variable in this research is ESG risk where the data is available and generated from the Indonesian Stock Exchange cooperation with Sustainalytics. The independent variable in this study is the performance of the company represented by the ROA (Return on Asset) obtained by dividing profits by total assets. Data analysis was performed using simple linear regression and Microsoft Excel. The results of data analysis show that there is a negative effect of ESG risk on the company's financial performance. Thus, the higher the ESG risk of a company, the financial performance of the company will decrease. However, the effect of ESG risk on a company's financial performance is not significant.
The Effect Analysis of Solvency Ratio, Profitability Ratio and Inflation on Stock Return Olivia The; Dea Afifah Wijaya; Hery Harjono Muljo
Business Economic, Communication, and Social Sciences (BECOSS) Journal Vol. 4 No. 1 (2022): BECOSS
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/becossjournal.v4i1.7833

Abstract

The emergence of COVID-19 in 2019 spread across many countries and had a huge impact on the economy. When the information on the first COVID-19 patients was announced, it had a direct impact on the decline in stock prices and stock return. Solvency ratio, profitability ratio and inflation have a relationship and influence the stock return. The ratios used are Debt to Equity Ratio (DER), Return on Equity (ROE), Price to Earnings Ratio (PER), Dividend Payout Ratio (DPR). The secondary data of this study is in the form of company financial statements that have been published from the period of 2017 to 2020. Researchers used the coefficient of determination test, t test and F test (Anova). The result of this study indicates that Debt to Equity Ratio (DER) and Inflation have a positive effect on stock return, while Return on Equity (ROE), Price to Earnings Ratio (PER), and Dividend Payout Ratio (DPR) have no effect on stock return.
On Destination Logo: A Design Review of Visit Malaysia Year’s Logo (1990 -2020) ShawHong SER
Business Economic, Communication, and Social Sciences (BECOSS) Journal Vol. 4 No. 1 (2022): BECOSS
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/becossjournal.v4i1.7949

Abstract

Similar to companies and organizations across the globe, countries as well engage in branding strategies to establish a brand identity and to be positioned as major tourist destinations. Thereupon, the destination logo as one of the most significant elements of a country’s branding has become an important subject for brand design and communication research. In this paper, to respond to the research scholarly interest in communication design, the researcher has made an attempt to provide a design review of Malaysia’s destination logo from 1990 to 2020. Based on destination logos employed by Malaysia Tourism Promotion Board, the researcher examined how different logos have been designed to represent Malaysia as an outstanding tourism destination along with the development of the “Visit Malaysia Year” (VMY) tourism campaigns. As aforementioned, this paper will provide insights into an understanding of the design and development of destination logos in Malaysia.
Kanto’s Guest House Business Competitive Strategic Analysis for Sustainable Income Ameliya Rosita
Business Economic, Communication, and Social Sciences (BECOSS) Journal Vol. 4 No. 2 (2022): BECOSS
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/becossjournal.v4i2.7836

Abstract

This research aims to formulate and select Kantos House (KH) - Guest House strategy to face the competitive market in hotel accommodation industry for optimizing sustainable income through (1) evaluated brand awareness of KH; (2) identified external and internal factors that significant related to KH business, (3) analyzed brand effectiveness and competitive advantages of KH for optimizing sustainable income. This research method used Kapferer’s Prism for analyzing KH brand identity, multichannel online review for analyzing consumer feedback of output average score of company’s hotel score review, room occupancy company report for analyzing average rate of KH’s occupancy, and SWOT diagram analysis. The result of this research shows currently the design of company brand has accomplished all the six criteria based on Brand Identity Prism, unfortunately the brand awareness still on low level. This resulted related due to the absence of brand marketing communication company’s budget. Customer Review currently is very important for company, which proof by the management’s commitment to maintain the average rate of KH online review at least or more than 4,4 of 5 star “very good” (Google rating version), also by opening review channels for customer feedback by putting the sticker for TripAdvisor review on the wall near the lobby hotel also via online by adding sub- menu for the review purposed. The average level of KH’s room occupancy from 2017 until November 2018 was 82% and on 2017 was 87%. This result is favorable which the company’s position highly above of the Indonesian hotel’s average room occupancy in 2017 was on 65% (BPS 2017). The SWOT analysis result showed the position of KH was in the 1st quadrant means company on healthy condition which the suitable competitive strategy is growth or aggressive strategy.
Application of Video Mapping Technique in Kotak Band Video Music Inovensius Hugo Bima Wicaksana
Business Economic, Communication, and Social Sciences (BECOSS) Journal Vol. 4 No. 2 (2022): BECOSS
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/becossjournal.v4i2.7963

Abstract

In the current development of visual videography technology, especially in the creation of music video content, new media are developing very rapidly, one of which is video projection (Projection Mapping). apart from the screen. Video Mapping is one of the newest video projection techniques used to convert almost any surface into a dynamic video display. The purpose of video mapping is to create the physical illusion of an image by combining visual elements. Most of the mapping projects are used in fashion shows, corporate events, concerts, and theater performances and can be an asset in artistic music videos. This research explains how to implement video projection into an artistic asset. Then displayed in public spaces to reach a wider audience. This paper will focus on the aspect of video mapping with the technical aspects of developing the concept of the Musik Video Kotak Band project entitled Wings of Garuda by using visual elements of applying visual video mapping in music videos to convey visual messages in video projections on the faces of the band members of the Kotak band. visual delivery in projection mapping creates artistic innovation in music video visuals to minimize the number of production teams in music video projects and messages in video projection visuals can convey their messages, the visuals will be perfected in the editing process to achieve the desired contrast so that video projections on the face more visible detail.
Inventory Control Analysis with Continous Review System and Periodic Review System Methods at PT. XYZ Kurniawan, Shelvy; Saragih, Melva Hermayanty; Angelina, Vivi
Business Economic, Communication, and Social Sciences Journal (BECOSS) Vol. 4 No. 2 (2022): BECOSS
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/becossjournal.v4i2.8143

Abstract

Companies must have various strategies in order to survive and face the competition in the retail industry, where the strategy can be in the form of inventory control. The objective of this research is to categorize products owned by PT. XYZ based on the ABC analysis method, to analyze the best forecasting method for PT. XYZ for Filo Compound, Meses Valentino and Mercolade Dark 1 KG, to analyze the total cost using Q-Method & P-Method, and last to compare among Q-Method, P-Method and PT. XYZ’s policy. By doing ABC analysis, company is able to know which products to be prioritized. Forecasting is the first step to find out how much demand is expected in the future by analyzing demand data from the previous period. By having the smallest error which is reflected by MAD and MSE value, Trend Projection is the best method for forecasting as compared to the other five methods. Furthermore, this research is calculating the total cost by using the Q method and P Method to find out the best method with the smallest total cost for PT. XYZ. Q method is the best for Filo Compound and Meses Valentino with the cost saving as much as Rp 38.582.771,08 and Rp 43.215.539,68. While for the Mercolade Dark 1 KG, P Method is the best method with the cost saving as much as Rp 200.290.337,56.
Analysis Influence of NPL, Good Corporate Governance, and BOPO to Stock Prices on National Private Bank Period 2012 - 2018 Agustinus Winoto; Hendryan Tua Marudut Purba
Business Economic, Communication, and Social Sciences (BECOSS) Journal Vol. 4 No. 2 (2022): BECOSS
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/becossjournal.v4i2.8194

Abstract

The level of performance of a bank has many factors that affect that stock prices, including internal factor from the bank itself. The purpose of this research is to analyse the  Non-performing Loan, Good Corporate Governance, and Beban Operasional Pendapatan Operasional (BOPO) affect to stock prices simultaneously or partially on the national private private banks listed on the Indonesia Stock Exchange period 2012-2018. The sample in this study was 21 national private banks listed on the Indonesia Stock Exchange period 2012-2018. Data analysis model used is panel data regression using the software E-views 10. The results of this study indicate simultaneously the independent variables namely NPL, GCG and BOPO have a significant effect on stock prices in national private banks period 2012-2018, NPL have a significant effect on stock prices at national private private banks period 2012-2018, whereas GCG and BOPO do not significant effect on stock prices on the national private private bank period 2012-2018.

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