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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 1,231 Documents
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Impact of Direct and Indirect Tax on the Nigerian Economic Growth Oyebisi Mary Ogundana; Oyedele Mary Ogundana; Oyeyemi Mercy Ogundana; Ayodotun Stephen Ibidunni; Adebola Adetoyinbo
Binus Business Review Vol. 8 No. 3 (2017): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v8i3.3621

Abstract

This research examined the direct and indirect impact of taxation on the Nigerian economic growth. This research centered on two major objectives by focusing on the trend of direct and indirect tax and the impact of the Nigerian tax system on the growth of the economy.  The research adopted the descriptive research design.  The secondary source of data was also engaged as this data was from CBN statistical bulletin and the annual reports from 1994-2013. The research also used the ordinary least square regression technique. With the use of E-views 7.1 to analyze the data, the first objective was achieved by using graphical analysis while the second objective used ordinary least square regression analysis. The results reveal that the direct and indirect tax have a positive impact on the economy of Nigeria. Therefore, it is recommended that government should take advantage of taxation and promote tax system in Nigeria.
Effect of Solvency, Sales Growth, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables in Indonesian Property and Real Estate Companies Rusna Oktaviyani; Agus Munandar
Binus Business Review Vol. 8 No. 3 (2017): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v8i3.3622

Abstract

This research aimed to examine the effect of solvency, sales growth, and institutional ownership towards tax avoidance with profitability as a moderating variable. The sample was real estate and property companies listed on the Indonesia Stock Exchange in 2011-2015. The sample was selected using purposive sampling method to get sample about 31 companies. The data used moderated regression analysis. The results indicate that the solvency has significant and positive effect on tax avoidance. Meanwhile, sales growth and institutional ownership do not affect tax avoidance. Then, profitability can moderate the relationship between institutional ownership and tax avoidance.
Affective Commitment to Organizations: A Comparison Study of Reverse Mentoring Versus Traditional Mentoring Among Millennials Catrin Hechl
Binus Business Review Vol. 8 No. 2 (2017): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v8i2.3666

Abstract

A current topic of interest in management and organization research is the phenomenon of a generation shift in the workforce and how this shift will affect organizations in the near future.  Millennials represent the largest generational cohort in the American workforce.  Organizations find themselves challenged with retention efforts as Millennials tend to leave an organization after short tenures.  The problem this study addressed is the high turnover rates among millennial employees. Specifically, it was unknown whether Millennials who received reverse mentoring evidenced greater affective commitment to the organization as compared to Millennials who received standard mentoring.  The purpose of this study was to investigate the hypothesis that Millennials who received reverse mentoring evidenced greater affective commitment to the organization as compared to Millennials who received standard mentoring.  A two group post-test only quasi-experimental design was conducted.  A total of 90 participants (45 per group) completed the survey.  The survey was conducted by Qualtrics, an online survey company.  The sample population included male and female individuals, born between 1982 and 1998, employed by all types of organizations in the United States and participating in a mentoring program at the time the survey was taken.  Affective commitment was greater in the reverse mentoring group (M = 36.683, SE = .959) compared to the traditional mentoring group (M = 34.984, SE = .959).  However, after adjustment for quality of relationship (LMX) and length and frequency of mentoring (LFM) there was no statistically significant difference (p < .05) between traditional mentoring and reverse mentoring on affective commitment to the organization indicated by F(1,86) = 1.569, p = .214.  Additional results of this study showed that two-thirds of the surveyed millennial employees had already exceeded the average length of employment of 12 to 18 months with the organization they were employed with at the time of the survey.  This finding indicated the importance of investing in workplace relationships, such as mentoring, regardless of traditional or reverse.
The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable Riza Aulia Fitri; Agus Munandar
Binus Business Review Vol. 9 No. 1 (2018): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v9i1.3672

Abstract

This research aimed to examine the influence of Corporate Social Responsibility (CSR), profitability, and leverage toward tax aggressiveness by considering the size of the company as the moderating variable. The population was 111 companies listed on the Indonesian Stock Exchange (BEI) from 2010 to 2015. Determination of the sample used purposive sampling method, and it obtained a sample of 36 manufacturing based on certain criteria. The analysis technique used was the multiple regression analysis. The results show that CSR and leverage have a significant and negative effect influence on the tax aggressiveness of the corporate tax. Meanwhile, profitability does not significantly influence the tax aggressiveness in corporate taxes, and the size of company cannot moderate the influence of CSR, the profitability, and leverage on tax aggressiveness.
Have the Guests Perceived Superior Value? Levyda Levyda
Binus Business Review Vol. 8 No. 3 (2017): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v8i3.3683

Abstract

This research aimed to describe guests’ perceived value by using a multidimensional approach. From previous research, guests’ perceived value consisted of some functional value, emotional value, and social value. Based on guest experience, and functional value consisted of physical evidence, guest room, food and beverage, hotel staff, and price. This research was conducted in four-star hotels in Jakarta. The respondents were the guests who had stayed in four-star hotels. The number of the respondent was 405. The data were obtained by using self-administered questionnaires. This research shows that guests have not perceived superior value. Some of the values and the necessary efforts need to be improved.
Online Marketing Enterprise of Jombang Culinary from TAM and VEM Perspective on Social Media nuri purwanto; Kristin Juwita
Binus Business Review Vol. 8 No. 3 (2017): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v8i3.3686

Abstract

The purpose of this research was to develop, evaluate, and test antecedent model with trust as an intermediary variable of Technology Acceptances Model (TAM) and Virtual Experiential Marketing (VEM) for buying intention. It used purposive sampling technique with 300 respondents. The questionnaire results were evaluated and analyzed using Structural Equation Model (SEM) method with the analysis tools (the third version of SmartPLS). The research result shows that there is no effect between TAM and trust. In addition, there is a direct and positive influence of VEM on trust. The trust and TAM have a positive effect on buying intention. However, VEM does not affect buying intention. The results indicate that the trust cannot mediate TAM and buying intention. Meanwhile, trust can mediate between VEM and buying intention.
Human Resource Management in the Enhancement Processes of Knowledge Management Didi Sundiman
Binus Business Review Vol. 8 No. 3 (2017): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v8i3.3708

Abstract

This research explored Human Resource Management (HRM) in enhancement processes of knowledge management. This research explored how HRM practice enhanced the operational of knowledge management. Data were collected by a survey by interviewing 12 informants from Small and Medium Enterprise (SME). The results show that HRM practice gives initiative in the enhancement process of the knowledge management strategy applied to the company. It can be concluded that each sub-component of HRM affects the components of knowledge management, and HRM is highly influential and has a positive effect on quality management processes and vice versa in the work environment.
A Thematic Analysis of Advertisement in the Telecommunication Industry Esther Amah; Olaleke Oluseye Ogunnaike; Adebanji William Ayeni; Mercy Ojo
Binus Business Review Vol. 8 No. 3 (2017): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v8i3.3713

Abstract

The main objective of this research was to determine the types of appeals used in telecommunication advertisement, explain how the themes and appeals used in the advertisement were presented, and see how it could attract subscribers despite the challenges in the industry. Qualitative content analysis method was used to provide a thematic analysis of the messages contained in numbers of selected advertisements shown on YouTube, social media, and television stations in Nigeria. The findings show that the advertisements adopt emotional (love, celebrity appearance, music, comedy, humor, drama) and rational appeal to persuade the subscribers. Moreover, the themes of the advertisements focus on accomplishment and improve service regarding call charges, network coverage, network quality, and customer service. It further shows that these strategies employed by the telecommunication industry are capable of influencing the choice of the subscribers in the Nigerian market. The research recommends and concludes that companies should consistently engage the appeals used with more emphasis on the emotional appeal to retain their size of the market.
The Effect of Business Climate on Operations of Small and Medium Scale Enterprises in Nigeria Joseph Oluremi Olubitan
Binus Business Review Vol. 8 No. 3 (2017): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v8i3.3715

Abstract

This research investigated the effect of business climate on operations of Small and Medium Scale Enterprises (SMEs) in Nigeria. Specifically, the aims were to identify the various business climates affecting SMEs, examine how business climates affects sales turnover of SMEs, and evaluate the effect of business climate on Total Factor Productivity (TFP) of SMEs in Nigeria. The research utilized secondary data collected from 2.783 registered businesses in all sectors. The data collected were analyzed using descriptive statistics such as mean and standard deviation. It reveals that majority of SMEs experience one constraints or another as a major obstacle which includes inadequate electricity supply (53,22%) and access to finance (15,74%). Inferential statistics such as Stochastic Frontier Analysis (SFA) indicated that labour (0,9943; P < 0,05) and infrastructure (0,7133; P < 0,05) are the only significant variables to sales turnover. Meanwhile,  the regression analysis shows that raw material, labor, infrastructure and fixed cost are the variables that have a strong predicted variance in TFP at P < 0,05 with p-value of 0,000. Water is also observed to be significant at P < 0,1 with p-value of 0,087.
Intellectual Capital (IC) Determinants: Impact on Productivity of Islamic Banks Muhammad Ridhwan Ab. Aziz; Ahmad Azwan Meor Hashim
Binus Business Review Vol. 8 No. 3 (2017): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v8i3.3741

Abstract

This research aimed to investigate the relationship between the Intellectual Capital (IC) efficiency empirically. It consisted of human capital, structural capital, capital employed, and relational capital with the impact on the productivity of Islamic banks in Malaysia. The Pulic’s Value-Added Intellectual Coefficient (VAIC) method with the extended and modified version introduced by former scholars was used to measure IC, whereas bank productivity was measured through Assets Turnover Ratio (ATO). Three internal factors that might have determinants effect on VAIC, namely bank size, bank risks, and leverage were further tested to find their relationship. Structural stability tests and dynamic regression models for panel data were also used for the data of 16 Islamic banks in Malaysia from 2009 to 2016. The panel-corrected standard errors estimation technique was used to estimate a panel regression model with bank productivity and VAIC as the dependent variables. The regression analysis suggests that Malaysian Islamic banks are depending heavily on the capital employed component of intellectual capital, followed by human capital, structural capital, and relational capital. The results also suggest that bank’s risks and leverage play a major role in determining intellectual capital. The findings may serve as a useful input for Islamic bankers to indicate whether the contribution of intellectual capital and its components needs further improvement which it has produced the best results, and internal factor might affect IC.

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