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Binus Business Review
Published by Universitas Bina Nusantara
ISSN : 20871228     EISSN : 24769053     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Binus Business Review is an international journal published in March, July, and November hosted by the Research and Technology Transfer Office (LPPM) of Universitas Bina Nusantara. The journal contents are managed by the Binus Business School, Faculty of Economics and Communications, and Forum Manajemen Indonesia (FMI). BBR has been accredited by DIKTI under the decree number 158/E/KPT/2021. BBR provide a forum for lecturers, academicians, researchers, practitioners, and postgraduate students to publish empirical multidiscipline research in business & management research, from operations to corporate governance and marketing. All empirical methods including, but not limited to, qualitative, quantitative, field, laboratory, meta-analytic, and mixed methods are welcome.
Arjuna Subject : -
Articles 53 Documents
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Search results for , issue "Vol. 3 No. 1 (2012): Binus Business Review" : 53 Documents clear
Fasilitas Tarif Pajak Penghasilan untuk Perusahaan Terbuka Hanggoro Pamungkas
Binus Business Review Vol. 3 No. 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1265

Abstract

Income Tax Rate Facility in Article 17 is an incentive for Listed Corporate Tax Payer, provides incentive to listed company selling its shares to public at least 40% of total shares and owned by at least 300 companies at 5% maximum ownership. The research done to find out the tax revenue contribution effect in Tax District Office from the tax rate facility in 2008-2009. Research methodes used are library research and field reserach collecting data from documents and interview, show Tax Office lost 1,95% of tax revenue in 2008, and 4,34% in 2009. Companies enjoy the tax facility in 2009 grow compare to 2008, from 60 to 65 Taxpayers, but in 2010 drop to 59 Taxpayers. Market capitalization influenced by the 2009 and 2010 raise to 87,59% and 60,80%. From potential tax revenue lost ratio and market capitalization growth, the tax facility is the right policy to speed up the nation economy. Contribution effect from the Income Tax Rate Facility, Article 17 in 2008-2009, still could be improved for listed companies by having the tax facility socializaion.
Analisis PPN Membangun Sendiri untuk Pengusaha Kena Pajak di Indonesia Fany Inasius
Binus Business Review Vol. 3 No. 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1266

Abstract

Value-Added Tax (VAT) imposition on self build activity will be distinguished if it is provided by using contractor service. As the result, different VAT treatment on both transactions above has implication to whole company‘s profit. In fact, the implementation of this regulation was ineffective because Taxable Firm will easily run away from such disadvantageous regulation. This paper focuses on comparison between VAT imposition to Taxable Firm in the form of limited liability company for self build activity and equal treatment to buildingconstruction provided by contractor. In fact, from comparative and descriptive researches, it is found that equal treatment on VAT imposition for self construction by Taxable Firm will not reduce income tax earnings compared with using contractor service. On the contrary, VAT imposition for self build activity by Taxable Firm in the form of Limited Liability Company becomes ineffective. In the other sides, because VAT in by means of selfbuild activity that can not be credited it has implication to inefficiency that in turn will not conducive to business climates.
Pengaruh Faktor-Faktor Penentu Perataan Laba terhadap Return Saham pada Perusahaan Perata Laba di Industri Manufaktur Rosinta Ria Panggabean; Novita Novita
Binus Business Review Vol. 3 No. 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1277

Abstract

Income smoothing is the way that used by management to reduce fluctuation in reported earnings to fit the desired target. Income smoothing action is considered as a common action done by management to achieve certain purposes. The purpose of this research is to analyze the influence of determinant factors of income smoothing (net earnings, total asset, total sales, leverage, and operating profit margin) toward stock return. Thesample used in this research is 48 manufacturing companies listed in Indonesian Stock Exchange selected by purposive sampling method. Eckel Index is used in this research as the assumption of income smoothing. The data analysis methods that been used are classical assumption test that included test of normality with One Sample Kolmogorov-Smirnov, multicollinearity test, autocorrelation test, and heteroskedastisity test withscatterplot. Moreover, data are also analyzed using regression test with f test and t test.Based on the result of this research, it is shown that only the net earnings which have a significant influence on stock returns. While, total assets, total sales, leverage, and operating profit margin have no influence on stock returns. Result of this research which conducted by f test (simultaneous test) showed that all independent variables (net earnings, total assets, total sales, leverage, and operating profit margin), together have a significant influence on stock returns.
Evaluasi Kurikulum Sekolah Menengah Jurusan Akuntansi Menjelang IFRS Holly Deviarti; Heny Kurniawati
Binus Business Review Vol. 3 No. 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1278

Abstract

The changing of financial accounting standard into International Financial Report Standard (IFRS) is the headline for all accountants, for professional public, company and academic accountants. The purpose of this research is to evaluate the curriculum of vocational high school (SMK) accounting major in the advance of applying IFRS. The method used is descriptive explorative approach. This research started through library research, interview with teachers, hold trainings and questionnaire, and analyze the activities. The result showed that SMK in accounting major is not ready yet for the advance of IFRS convergence in 2012, so does the knowledge socialization among teachers and instructors. The researcher recommended holding the preparation for PSAK in IFRS convergence curriculum-based (in cooperation with fostering directorate of vocational high school), training for teachers, arranging accounting books or modules, and adding subjects about IFRS for opening knowledge.
Model Knowledge Management Di Perguruan Tinggi Dyah Budiastuti
Binus Business Review Vol. 3 No. 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1279

Abstract

Business conditions change quickly, pushing companies to change the way they compete. The Era of knowledge-based economy provides challenges for collaboration, innovation, adaptation, technological mastery and market, as well as intellectual assets management company. Relying on existing core competencies does not guarantee the company able to create competitive advantages. To face the challenges of existing companies must be able to manage the knowledge that having through the application of Knowledge Management (KM).Similarly with colleges based on human capital, the need to manage organizations that encourage the formation of cultural knowledge creation, knowledge sharing, and knowledge utilization through the application of Knowledge Management. With Knowledge Management, recognition quality of a lecturer is not based only on seniority but on the extent to which lecturers are acts as a general user, specialist, solution communities, as well as professional.
Pengaruh Lingkungan Kerja dan Job Insecurity Terhadap Motivasi Kerja dan Dampaknya pada Kinerja Karyawan Outsourcing Mall Lippo Cikarang Lim Sanny; Selby Kristanti
Binus Business Review Vol. 3 No. 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1283

Abstract

Mal Lippo Cikarang a shopping center that uses outsourcing employees to manager level down. The purpose of this study is to analyze the influence of work environment and job insecurity on work motivation and its impact on employee performance Outsourcing in Lippo Cikarang Mall. The method of analysis used in this study are Pearson correlation and path analysis. Data obtained from the assessment of employees through questionnaires and interviews. Results achieved in this study was to determine that the work environment at the Mall Lippo Cikarang less convenient and there is job insecurity on the company and therefore contributes less well on work motivation and employee performance Outsourcing in Lippo Cikarang Mall. Job insecurity has a weak and a significant effect on work motivation and employee performance and work environment has a fairly strong relationship and significant impact on employee motivation and performance. Motivation to work has a strong relationship to the employee's performance. With the company is expected to focus on increasing motivation and improving the working environment at the Mall Lippo Cikarang and member attention on job insecurity. In addition, the expected results of this research can provide input to the Mall Lippo Cikarang so as to improve employee performance Outsourcing as well.
Tinjauan Penerapan Analisa Jabatan dan Komunikasi Organisasi sebagai Pengukuran Motivasi dan Dampaknya pada Kinerja Karyawan Berdasarkan Pendekatan SPSS VS LISREL Antonius Nico Kristanto; Haryadi Sarjono
Binus Business Review Vol. 3 No. 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1284

Abstract

PT Indo Nuansa Jaya is a chemical materials manufacturing company for oil drilling and drilling tools in Indonesia. The selling level of chemical materials for drilling in 2008 has reached to 348 units, in 2009 to 549 units, and in 2010 decreased to 447 units. The research method used is survey method; meanwhile the research type is associative. Data is gathered from questionnaire to employees. Data processing is using SPSS 16.0 and then compared to the result from data processing using LISREL 8.80. The research resulted that the analysis of duties has relation in 0,628 and has significant influence in (0.516)2 = 26.63% towards motivation. From the result, it could be founded that motivation could influence employees performance in (0.412)2 or 16,97%.
Hubungan Kepuasan Kerja dengan Perilaku Citizenship Organisasional Rita Rita
Binus Business Review Vol. 3 No. 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1285

Abstract

Job satisfaction is a major concern for the organization to achieve effective performance. Each member/employee has citizenship behavior on activities that do and job satisfaction is believed to be related to the behavior of employees. The purpose of this study was to analyze the effect job satisfaction on Organizational Citizenship Behavior (OCB).This study by taking a sample of Non Governmental Organizations (NGO) in Java, which is an organization that is engaged in social and institutional performance is determined by the workers who work to serve the community. Interesting to observe when the OCB research concerning the role of employees in a social institution. So the application of this research carried out by the context in social institutions, especially NGO.The results of multiple regression analysis showed that the positive effect of pay satisfaction on OCB, but the benefits did not significantly affect satisfaction positively on OCB and antecedent factors (pay satisfaction and benefits satisfaction) together - at no significant effect on OCB.
Konsep Nilai Wajar (Fair Value) dalam Standar Akuntansi Berbasis IFRS di Indonesia Apa dan Bagaimana? Heri Sukendar W.
Binus Business Review Vol. 3 No. 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1286

Abstract

This paper is intended to explain the use of the concept of fair value instead of book value. The accounting world in Indonesia during the last few years have made convergency implementation of new accounting standards oriented to the International Financial Reporting Standards (IFRS) issued by International Accounting Standard Boars (IASB). This new accounting standard that emphasizes the concept of fair value compared with book value concept is outdated. The use of the concept of fair value of the difference and it turned out to be a trigger konvergency change the paradigm of the book value of a simpler, but less information is less transparent. The implementation of accounting standards konverjensi done gradually raises serious problems, this can be seen from postponed the application of PSAK 50 & PSAK 55 in the banking industry. Knowledge and experience of inadequate is a priority of fair value implementation difficulties.
Analisis Capital Asset Earning dan Liquidity dalam Menilai Kinerja Keuangan Bank Tabungan Negara Periode 2006-2010 Pariang Siagian
Binus Business Review Vol. 3 No. 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1287

Abstract

To communicate the financing performance of a bussines includes banking operation by company’s management to many users can be doing by severals tools or mediums. And one of them is financial statement. In that statements we can assess or evaluate all of its bussines activities. By doing analizing to the financial statements its might shown us about how the company using of all the financial resources to achieve their determined plans. The objectives of this article is how to get the informations about the financial performance of Bank Tabungan Negara by doing Financial Statements analysis from the year 2006 to 2010.

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