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Binus Business Review
ISSN : 20871228     EISSN : 24769053     DOI : -
Core Subject : Economy,
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.
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Search results for , issue "Vol. 4 No. 1 (2013): Binus Business Review" : 50 Documents clear
Evaluasi Pelaporan Tanggung Jawab Sosial pada PT Bukit Asam (Persero) Tbk Rosinta Ria Panggabean
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.v4i1.1031

Abstract

This study uses a content analysis framework that provides information on the comprehensiveness of corporate social responsibility (CSR) reporting, an important aspect of social and environmental accountability. Comprehensive reporting requires three types of information for each disclosed CSR item: (i) vision and goals, (ii) management approach, and (iii) performance indicators. This study evaluates the comprehensiveness of CSRreporting using the 2011 annual report of PT Bukit Asam (Persero) Tbk. The content analysis reveals a low level of comprehensive reporting. This finding complements those of prior studies on the completeness of CSR reporting.
Analisis Penerapan Pembiayaan Murabahah Berdasarkan Pesanan dan Tanpa Pesanan serta Kesesuaian dengan PSAK 102 Muhammad Yusuf
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.v4i1.1032

Abstract

The development of banking industries in Indonesia is followed by many Islamic banks popping up that offer different products with existing products in the conventional banking products: murabahah which is the flagship product of Islamic banks so that the proportion is the most dominating product among other products. Murabahah is a sale and purchase agreement with the selling price of goods at cost plus an agreed profit which the seller must disclose the cost of the goods to the buyer. This study aims to investigate the implementation of Murabahah financing at Syariat Bank X and to know the accounting treatment of murabahah in Syariat Bank X and compliance with PSAK 102. The research problem is how the application and the accounting treatment of Murabahah in Bank Syariat X year 2010 - 2011 and compliance with PSAK 102. This study used qualitative approach to the secondary data collection methods and interviews with Syariat Bank X management. The results of the study showed that in terms of the accounting treatment of Murabahah transactions, the accounting treatment of Murabahah in Syariat Bank X is not in accordance with PSAK 102 on Accounting for Murabahah Syariat Bank X  in implementing orders only apply where an order only, whereas PSAK 102, murabahah can be done with/without any order. And in the case of disclosure of accounting murabahah, there is a lack of Syariat Bank X from the seller or the bank without the express terms of the purchaser. Based on this research, Syariat Bank X should complete in terms of disclosure of accounting disclosure Murabahah which explains in terms of the buyer and implementing murabahah without orders in accordance with PSAK 102. 
Factors Affecting Internationalization of Indonesia Franchise Companies Erwin Halim
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.v4i1.1033

Abstract

Franchise is one of successful business strategies in business expansion. Franchise format has been already adopted in all countries. The success is proven in the world and also in Indonesia. Franchise system can be implemented not only in franchisor country but also in other countries. The spirit of internalization is not only because of market saturated, but also to increase reputation of franchise companies and to follow competitors or customers. Important thing discussed in this research is the franchise life-cycle, franchise growth model, and franchise companies’ profile.  It is found that the Indonesia franchise companies are in the introduction stage. The stage in life-cycle shows its reputation. This study used literature review as methodology, and the purpose of this study is to give a big picture for Indonesia franchise companies to make internationalization. There are some Indonesia franchise business profiles in the discussion part. The factors affecting franchise internationalization were analyzed by PESTEL analysis. Some strategies should be prepared in making decision to go international.  At the end, there are some recommendations and future research relating to internationalize franchise business.
Pengembangan Model Daya Saing UMKM Batik Melalui ECS Retno Dewanti; Ina Melati; Freddy Simbolon
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.v4i1.1034

Abstract

SMEC has high durability against any unpleasant economic conditions. Moreover, SMALL MEDIUM ENTERPRISES of batik has had the ability to produce export and derived foreign exchange for the country. It is important to continue to do the construction and development of batik industry competitiveness in order to compete in this era of free trade. The purpose of this research is to find a development Model as an integrated system capability of integrating Indonesian batik business, which is  supported by the existing infrastructure so that it is capable of being one of the pre-eminent business typical batik Indonesia which has been recognized as one of the world heritage of Indonesian as a nation. Methods the study was a qualitative Method to find the organization model and hybrid formulation of e community system to support collaboration among organizations. This research has enabled independent business group supported a Hybrid organization building strength together in the era of globalization based on Electronic Community System that is driven by each component in the Hybrid Organization.
Model Pengembangan Produk Jasa Baru pada Perusahaan Jasa Logistik Darjat Sudrajat
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.v4i1.1035

Abstract

The process of developing new product/service is a very important activity in every company, not only in manufacturing but also in corporate services company. Every successful company in new product development activities usually does in gradual and continuous process and supported by effective development organization in managing new products. Experiences and learning assist each company in the process of new product development in sustainable manner. Extensive studies on customers and potential customers as well as the competition are vital in managing the development of new product/service effective. Logistics Service Provider in Indonesia would also require the development of new product/service in order to survive, and even thrive in the midst of constantly increasing competition from local and multinational companies. To be able to process them effectively and efficiently, it needs a model that fits the characteristics of business and industry. Due to existing concepts in the development of new product/service is different, problems arise in accordance to concept of the industry. Thus, the purpose of this study is to obtain a model of the development of new product/service appropriate to apply in the logistic service industries. The study was conducted by in-depth interview to some logistic service providers and then relate it to the existing concepts. Then, it is obtained a model of the development of new product/service appropriate to relevant industries. Logistic product/service varies widely, depending on the needs or requirements of the consumers. Based on the results of the research of some logistic service providers and the study on the  existing conceptual models, process models of new product development services on logistic service companies include identifying customer needs, requirement analysis, service design, service selection, service implementation, market launch, dan performance evaluation stages.
Pengaruh Matematika terhadap Motivasi dan Prestasi Belajar Mahasiswa Jurusan Akuntansi Universitas Bina Nusantara Pariang Siagian
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.v4i1.1036

Abstract

For learning achievement, it is acknkowledged that there are many factors influencing such as internal motivation from students, like willingness or motivation, self discipline and another important thing is level of intelligence. The background of this research  is lot of students are not able to follow  the lessons well, and  the effect is they face some difficulties on their academic achievement, including the areas of accounting subject loaded with mathematic or counting subject. Many students are not happy about math subject, so it makes them less of motivation to learn, and ultimately affects the achievement. Therefore, the writer is interested in conducting research presented in this paper. The factor on this research is to determine whether the influence of mathematic on learning motivation and learning achievement for the students majoring in Accounting Students of Economic hoping to improve the quality of learning process in producing quality graduates. Population on this research is all Accounting Department students, Bina Nusantara University. Research method used is parametric statistic, with purposive sampling, and in processing data is SPSS method with regression analysis tool.  From the research, it is concluded 1) there is significant effect of mathematic factor to the learning motivation, and 2) there is not the significant effect of mathematic factor to the learning achievement.
Analisis Komparatif Kinerja Keuangan dan Prediksi Kebangkrutan Perusahaan Telekomunikasi Gen Norman Thomas
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.v4i1.1037

Abstract

This study aims to reveal the comparative financial performance and prediction of bankruptcy in 2 (two) telecommunications services company; PT Bakrie Telecom Tbk and PT Mobile-8 Telecom.Tbk.  Compared to other telecommunications services companies formerly established, such as PT Telkom Tbk., PT Indosat Tbk., and PT XL Axiata Tbk., PT Bakrie Telecom, Tbk. and PT Mobile-8 Telecom, Tbk. are still new and relatively untested, so it is interesting to do the research. The research method used was comparative analysis between two similar objects studies based on financial ratios. Based on calculations and ratio analysis, it shows that the ratio of liquidity to the financial condition of PT Mobile-8 Telecom Tbk is better than PT Bakrie Telecom Tbk, but leverage ratios, activity ratios, and profitability ratios happen PT Bakrie Telecom Tbk better than PT Mobile-8 Telecom Tbk. In the calculation on dupont analysis of PT Bakrie Telecom Tbk has an average ROA of 2:42%, which is better than ROA of PT Mobile-8 Telecom Tbk -12.29%. Bankruptcy prediction for PT Mobile-8 Telecom Tbk with z score much smaller, 4.81 (2007), -5.82 (2008), -7.50 (2009); it means the greater the likelihood of PT Mobile-8 Telecom Tbk towards bankruptcy. As for the PT Bakrie Telecom Tbk with a z score has narrowed, -0.11 (2007), 0.8 (2008), -2.30 (2009) but not as small as z score PT Mobile-8 Telecom Tbk, this also means that larger opportunities for PT Bakrie Telecom Tbk likely headed bankruptcy.
Mengukur Tingkat Kepuasan Pelanggan terhadap Pelayanan Biro Perjalanan Tamarind Wisata (Performance Importance Method) Trias Septyoari Putranto; Raden Nana Kusdiana
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.v4i1.1038

Abstract

Research aims to measure the quality of service, and to measure customer satisfaction with the service Travel Bureau (BPW). It can thus be identified variable service according to the needs and expectations of customers as well as the variables that need improvement. Samples taken in this research were customers coming to the BPW office, with a sample size of 110 customers by random sampling of 50 customers. Method of analysis used was Importance-Performance Analysis. 
Analisis Mengenai Problematika yang Dihadapi Karyawan Wanita di Bidang Perhotelan Maria Pia Adiati
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.v4i1.1039

Abstract

Nowadays it is seen that women work in every line of work. This is also clearly seen in tourism industry and particularly in hotel industry. Many positions in hotel are held by women. These women have big participation in running the hotel industry while they have another task as a housewife while working. It is interested to analyze the problems faced by the women who work in the hotel since it relates to the nature of woman such has pregnant, to give birth, and to breast-feed the baby. The nature of woman must not be forgotten eventhough she is working and the hotel management should give attention to this nature since it relates to the daily hotel operational where the woman employee is involved in it. 
Hotelier: a Passion or a Profession? Agung Gita Subakti
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.v4i1.1040

Abstract

The history of hotels is intimately connected to that of civilizations. Or rather, it is a part of that history. Through years and time, many people are making their mark in the hotel industry by gaining the title as a Hotelier. Not just nationwide but they placed their footsteps throughout the world and became leading people in the Hospitality industry. The aim of this paper is to overview some of the people who had achieve the reputation as an Hotelier: globally recognized, set up their set of high quality standard, developing international brand and be able to sustain and succeed worldwide.

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