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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 1,209 Documents
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Analysis of Factors That Affects the Capital Structure within Companies Included in the Index of LQ45 during 2011 - 2013 Rufina, Dominica; Ariyanto, Stefanus; Lesmana, Theresia
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.v6i3.946

Abstract

This study aims to determine the factors of ROA, Asset Structure, Sales Growth, and Firm Size affecting Capital Structure. The population in this study is the companies included in the Index LQ45 Indonesia Stock Exchange from the period 2011 to 2013, the data of a total of 270 listed companies in LQ45 during that period, only 90 corporate data that successively included in the index LQ45. The data used in this study uses secondary data from the Indonesia Stock Exchange website www.idx.co.id. In the process of data analysis and testing the assumptions of classical hypothesis testing using multiple linear regression analysis using SPSS v20.00. The results showed that partially variable ROA, Asset Structure, and Firm Size has a significant influence on the Capital Structure, Growth Sales whereas variable has no influence on the Capital Structure. Simultaneously ROA, Asset Structure, Sales Growth, and Firm Size effect on Capital Structure.
Understanding and Targeting Indonesian Young Adult Internet Users Chang, Andreas
Binus Business Review Vol 1, No 2 (2010): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v1i2.1096

Abstract

As the number of global internet users increases, companies’ online advertisement expenditure also grows rapidly. Companies face challenges in targeting the right customers. Understanding which websites are often visited by target users and what they do on the internet will help companies direct their online advertisement to the right target. Using questionnaires, this study examines which sites are most often visited by Indonesian young adult internet users and what they do on the internet. It aims to understand the patterns of behavior of these users. The findings of this study provide some understanding to the marketers. Of consequence, such understanding would help them to select where and what to do with their advertisements when they are targeting the young adult internet users in Indonesia. 
Kebijakan Angsuran Pajak Penghasilan Wajib Pajak Orang Pribadi Pengusaha Tertentu: Studi Kasus Usaha Mikro di Indonesia Inasius, Fany
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.v5i1.1210

Abstract

The instalment of Income Tax for Individual Taxpayers of particular enterpreneur is determined at 0.75% of the total circulation of business under section 25 Income Tax Act, 2008. The prepaid’s payment of income tax implies the underpayment or overpayment of tax at the end of the tax year. If there is an overpayment of tax audits, it will be conducted according to the Law Number 28 of 2007 on the General Provisions of Taxation. This paper focuses on the discussion of income tax installments by individual taxpayer particular enterpreneur categorized as micro entrepreneurs. Based on the research conducted by the method of comparative research, descriptive and analytical documents, results show that the maximum limit of circulation to all types of businesses at the lowest rates and the type of agricultural businesses in the highest rates occur overpayment. It means the cost of taxation for individual taxpayers of particular entrepreneurs in micro business. This causes a particular burden for micro individual taxpayers of particular enterpreneur besides less aligned with the goal of the Income Tax Act change.
Analisis Pengaruh Kinerja Keuangan terhadap Perataan Laba pada Perusahaan Perbankan Terbuka di Indonesia Siagian, Pariang
Binus Business Review Vol 6, No 1 (2015): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v6i1.987

Abstract

The objective of this research is to analyze and identify if there is any influence or not of some financial ratios of go public banking companies on income smoothing index individually or simultaneously. Income smoothing is a form of earning management wich reflect the banking economic or financial performance result, likes the Non Performance Loan (NPL), Posisi Devisa Neto (PDN), Loan Deposit Ratio (LDR), Capital Adequacy Ratio (CAR) and Return On Assets (ROA). Those the indicators filled and used as the representation of financial performance of banking according to regulation of Bank Indonesia No.13, year 2011. All of these ratios uses as the independent variables in this research, while the Income Smoothing Index as the dependent variable. There are eight of go public banking companies listed in BEI in 2008 – 2012 periods that is used as samples, which are selected by purposive sampling. This study has found that there is no the impacts of each independent variables NPL, PDN, LDR, CAR and ROA to the dependent variable Income Smoothing, individually and simultaneously.
Peranan Management Public Relations dalam Mempertahankan Citra Perusahaan Jasa Perhotelan: Studi Kualitatif pada Re-Opening Hotel Mandarin Oriental, Jakarta Puspokusumo, Aryanti
Binus Business Review Vol 2, No 1 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i1.1128

Abstract

The purpose of this research is to identify implementation of image building and public relations that has been done by MOJKT in HI roundabout in Jakarta that took part in hotel service. Theories that used are communication management theory, PR theory, and image theory. Those theories will be connected with the analysis result in the field. The research method used is qualitative descriptive using analysis method of 6 stages of Public Relations Plan. 
PERANAN PAJAK PROGRESIF KENDARAAN BERMOTOR DALAM TRANPORTASI KOTA BESAR Pamungkas, Hanggoro
Binus Business Review Vol 2, No 2 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i2.1242

Abstract

Transportation in big cities has phenomenal progressrecenly, with growths in automotive vehicles number over the infrastructure and roads length. Jakarta as the bigest cityand the capital of Indonesia has stronger economics, wider areas, more automotive vehicles number, and its populations. Data in the survey, literatures, and analysis over three years in Jakarta, has shown fantastic changes of automotive vehicles number growth composition. Two wheels automotive vehicles growth and number are in the top rank from other categories. Survey of Jakarta has shown economics growth that has increased prosperity of some population group, caused to automotive ownership taxes increase. In the contrary it has also negative effects in inefficiency and national social cost caused from traffic problem. It is suggested that options possibility to overcome from traffic or transportation problem in Jakarta, especially related to traffic management or automotive vehicle ownership management. 
Pengaruh Buy Back Saham PT Telkom terhadap Dividen Periode 2005 - 2008 Rusbandi, Natasya; Heykal, Mohamad
Binus Business Review Vol 1, No 1 (2010): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v1i1.1019

Abstract

Micro and macro economic condition has negative and positive effect for the financial market and also the investment. Based on that condition, many companies had to do some corporate action which mean investors and also shareholders had to adjust their portfolio for getting their objective. Investors and shareholder will see this corporate action. It includes the investor who wants to buy the company’s stock. This attention had always related with the dividend payment which will get by the investor, because for the long term investor, or the shareholders, the information about dividend payment is very important for them. When global financial crises happened in 2008, some of the emiten in Indonesia capital market, had donne their corporate action which is the buy back or repurchase stock of their outstanding shares. Some of them is the state owned enterprise, PT TELKOM. Some important thing which related with the buy back is the stock price and also dividend price. With this buy back strategy, it can be seen that PT TELKOM had tried to eliminate any threat with their stock price at that time, or to prevent their stock price become undervalued. Especially in the third quarter in 2008. This strategy had shown succeed because when the global financial crisis happened, TELKOM performance had indicated succeed based on their financial report and also the EPS and DPS every year did not show significance different result. 
Penerapan Just in Time dalam Sistem Pembelian dan Sistem Produksi W., Heri Sukendar
Binus Business Review Vol 2, No 1 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i1.1151

Abstract

Just in Time is a management philosophy, techniques, or methods be comprehensive in order to buy raw materials and producing goods only when necessary and timely to be used at every stage we have available. Research was conducted by doing library research. Many problems faced by the industry, especially the existence of inefficiency in the system of purchasing and production. With the implementation of Just in Time, then the problem can be overcome and eventually going savings that will increase corporate profits. 
Fasilitas Tarif Pajak Penghasilan untuk Perusahaan Terbuka Pamungkas, Hanggoro
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.
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.

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