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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.
Arjuna Subject : -
Articles 1,231 Documents
Strategi Bisnis pada PT CTL Dengan Pendekatan Metode Tows Tjoe, Tjia Fie; Sarjono, Haryadi
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.v1i2.1092

Abstract

The purpose of this research is determining direction of the correct business strategy to be applied by PT CTL, a garment company producing cloth for men. Research method used by the author is descriptive analysis with a case study research method. Research is conducted by collecting data obtained through survey by interview and giving questionnaire to all staff and head and also observation by evaluating directly the research object and also through literature study. Data analysis is conducted through input phase by using IFAS and EFAS matrix, adaptation phase with TOWS diagram, TOWS matrix and Internal-External matrix, and also uses SPACE matrix and also BCG matrix to analyse companys finance situation. Based on the conducted analysist the recommended corporation level strategy to be used by the company is diversification strategy direct to growth and stability. 
Interdependensi Informasi Fundamental Keuangan Terhadap Harga Saham Perusahaan (Analisis Data pada Perusahaan Asuransi Terbuka Tahun 2008 -2012) Putong, Iskandar
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.v5i1.1206

Abstract

This study analyzed the effect of fundamental information of a company such as company financial performance in the form of financial ratios, namely the coefficient of DAR, DER, ROA, ROE, OPM and NPM of the companys stock price in general, either in closing stock price (Pclose), PBV or PER. The object of research is the insurance companies listed on Indonesia stock exchanges until the analysis was conducted in 2013. The number of samples used is equal to the total population of listed companies until 2013, which publish their financial report, as many as nine companies. The type of data used are secondary data in a form of panel (pooled data). The period of data between 2008 and 2012. The analytical tool used is multiple regression and multivariate Formative Structural Equation Modeling is often called Canonical Correlation (CanCorr). By using Level Of Confident of between 90% to 99%, the results of multiple regression analysis (assuming simultaneous) showed that together all of these variables affect the financial performance of the PER and PBV, but had no effect on Pclose. By using Canonical Correlation analysis, the results showed statistically significant canonical variables of fundamental financial information firm canonical variables significantly influence to the financial performance of the company.
Pajak Penghasilan Orang Pribadi Usaha Mikro dan Kecil di Indonesia: Kebijakan dan Implikasi Inasius, Fany
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.v6i1.983

Abstract

Income Tax, whether it is personal or business entities taxpayers, with circulation up to 4.8billion rupiah is 1 percent and the final since July 1, 2013 according to the Government Regulation number 46 year of 2013 (PP46). This paper analyzes the implications of this regulation for micro and small businesses taxpayer with the category of gross circulation to 600 million rupiah. From the research that is conducted by the method of comparative research, descriptive and document analysis, it is showed that this regulation can reduce the compliance cost due to the simplicity of the calculation. However, the imposition of income tax according to the PP 46 is higher than before this regulation is applied for personal entities taxpayer of micro and small business with a turn over up to 600 million rupiah. On the other hand, for personal entities taxpayer of middle business, with the highest circulation, the imposition of income tax is lower
Peran Motivasi Kerja dalam Memoderasi Pengaruh Kepuasan Kerja Karyawan dan Komitmen Organisasi terhadap Kinerja Karyawan PT. PLN (Persero) Prabowo, Hartiwi; Lestari, Vana
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.v4i1.1124

Abstract

Employee performance is a major factor determining organizational success. Various complaints that arise related to power outages and high electricity tariff increase people demand as consumers on excellent service. Total consumers of PLN Disjaya reach 3,759,546 subscribers (March 2011), it is one unit that has the largest number of subscribers compared to other PLN units, and also provides the largest contribution to revenue. On a survey of Integrity, PLN Disjaya service from 2006 to 2010 showed that over the last five years, PLN Disjaya integrity is below target. The purpose of this study is to analyze the role of motivation in moderating influence between job satisfaction and organizational commitment partially and simultaneously on employee performance. Data collection techniques used questionnaires to 160 employees as respondents; data analysis techniques used Regresion Moderated Analysis (MRA). The results showed the role of motivation can moderate the job satisfaction on employee performance, but by individual motivation cannot moderate the commitment to employee performance.
Implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) pada PT Saptawira Adhitama Tour & Travel Ariyanto, Stefanus; Wijaya, Kartika
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.v2i2.1238

Abstract

Mulai tahun 2011, setiap entitas tanpa akuntabilitas publik diberikan pilihan menggunakan PSAK umum atau SAK ETAP. Sekali entitas memilih PSAK Umum maka tidak dapat merevisinya kembali. Oleh karena adanya isu strategis ini, maka entitas tanpa akuntabilitas publik yang sudah menerapkan PSAK Umum perlu mempertimbangkannya kembali dengan cermat. Tujuan penelitian ini adalah untuk menyusun panduan implementasi SAK ETAP bagi entitas yang ingin menerapkan standar tersebut. Metode penelitian yang digunakan adalah penelitian explanatory yang bersifat deskriptif kualitatif. Penelitian ini menggunakan data primer yang diperoleh langsung dari PT Saptawira Adhitama Tour & Travel yang merupakan entitas tanpa akuntabilitas publik dan bergerak dalam industri jasa perjalanan wisata. Selama ini perusahaan menyusun laporan keuangan hanya untuk pihak internal dan pihak IATA dalam memenuhi kewajiban pelaporan afiliasi. Standar yang diikuti dalam menyusun laporan keuangan adalah campuran antara PSAK Umum dan non PSAK. Setelah mengimplementasikan SAK ETAP pada perusahaan, dapat ditarik kesimpulan bahwa dalam menerapkan SAK ETAP terdapat beberapa langkah yang harus diikuti entitas seperti; penyusunan neraca awal dengan mengakui dan tidak mengakui pos-pos Aset dan Kewajiban yang dipersyaratkan dalam SAK ETAP, mereklasifikasikan pos-pos yang diakui sebagai suatu jenis Aset, Kewajiban, dan komponen Ekuitas berdasarkan SAK ETAP dan menerapkan SAK ETAP dalam pengukuran seluruh Aset dan Kewajiban yang diakui Terdapat beberapa perbedaan dalam proses pencatatan akuntansi sebelum dan sesudah menggunakan SAK ETAP. Prinsip-prinsip akuntansi yang sudah sesuai dengan SAK ETAP harus dilanjutkan secara konsisten. 
Analisis Pengungkapan Corporate Social Responsibility Berdasarkan Global Reporting Initiatives (GRI):Studi Kasus Perusahaan Tambang Batubara Bukit Asam (Persero) Tbk dan Timah (Persero) Tbk. Sari, Nuraini
Binus Business Review Vol 5, No 2 (2014): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v5i2.1013

Abstract

This study aims to provide an overview of the disclosure of Corporate Social Responsibility (CSR) in the mining companys corporate sustainability report. It is also to analyze the disclosure of Corporate Social Responsibility (CSR) in corporate sustainability report with standard Global Reporting Initiatives (GRI) 3.1. Research was conducted in Batubara Bukit Asam (Persero) Tbk. and Timah (Persero) Tbk. on their corporatesustainability report for the year of 2012. The analysis was conducted on the presentation of economic performance indicator, environmental performance indicator, performance indicators of employment and workplace practices, human rights performance indicator, public performance indicator and performance indicator reported products liability provisions established in the GRI 3.1. The result is the two companies havedisclosed CSR in accordance with GRI3.1. Batubara Bukit Asam (Persero) Tbk and Timah (Persero) Tbk have disclosed their performance indicators; and the average has exceeded 75%. However, the disclosure of each indicator and its aspects are not comprehensive.
Analysis the Appropriate using Standard Costing Applying in Land Cost Component of Real Estate Development Activities: A Case Study of PT Subur Agung Yanti, Elfrida
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.v2i1.1147

Abstract

Standard cost is generally used by manufacturing business, which direct material, labor, and factory overhead are cleared allocated. On real estate business in this case PT Subur Agung use standard cost based on three costs, raw land, land improvement and interest expense categories instead of direct material, direct labor and overhead. Developer use these cost to predict the project cost and estimate the pre-selling price, in accordance with the cost estimation classification matrix, the variance range is in the expected accuracy rate by testing the variance percentage between standard cost and actual cost. The additional similar projects in PT Subur Agung also follow the same scope. All these evidences have proved the appropriate using standard costing in land cost component of real estate development activities but how it applies this article will analyze in this particular project with using descriptive and exploratory method. The analysis started by knowing the conceptual situation of PT Subur Agung and the data was presented in tables and calculation with detail explanation. 
Analisis Pengaruh Perilaku Inovatif dan Self – Esteem terhadap Organizational Citizenship Behavior di PT. Stannia Binekajasa Logahan, Jerry Marcellinus; Indrajaya, Aditya; Proborini, Astrid Wahyu
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.v5i1.1261

Abstract

This research was conducted in PT. Stannia Binekajasa, a company engaged in apartment leasing and sport facilities service. The purpose of this study is to determine the effect of Innovative Behavior and Self -Esteem on Organizational Citizenship Behavior both partially and simultaneously. The data obtained by survey, using questionnaire through cross sectional method. The data is processed using simple regression and multiple regression analysis as a method analysis. The result of this study indicates that the Innovative Behaviour in the company, have a significant influence on Organizational Citizenship Behavior by 79.5%, and Self-Esteem have a significant influence on Organizational Citizenship Behavior by 89.5%. Variable Innovative Behavior and Self- Esteem in the company have a significant influence on Organizational Citizenship Behavior by 89.2%.
Peran Penjual Perantara terhadap Minat Beli Pembalut Wanita Merek Bagus Nina Leona, Cynthia; Dewanti, Retno; Chang, Andreas
Binus Business Review Vol 5, No 2 (2014): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v5i2.1050

Abstract

Conditions of intense competition and the number of competitors in the napkins industry are quite a lot, so that sanitary napkins manufacturers should be more serious in response to the amount of their market share. Similarly, with Bagus Nina which has a fairly low market share among competitors, this is because the presence of Bagus Nina are fairly new in the toiletries industry. To increase market share and sales, Bagus Nina must find out the purchase intention of their consumer, it is inseparable from the role of intermediaries or channel in distributing products to consumers. Based on that, it was urgently conducted a research about the influence of channel performance towards purchase intention with mediation by brand awareness and brand image with Bagus Nina user in Jabodetabek as the respondents. The purpose of the study is to determine the best path in the form of consumer purchase intention. This research is a descriptive study based on user survey. The method used in this study is path analysis approach with SPSS statistical software. The results of this research indicate that the channel has the effect, directly and indirectly to consumer purchase intention.
Pengaruh Return On Equity, Price Earning Ratio, Price To Book Value Dan Inflasi Terhadap Harga Saham PT Bhakti Investama Tbk Jakarta Siagian, Pariang
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.v2i1.1179

Abstract

Investment on stocks is a high-risky investment to make investors to possibly gain a lot of profit. On the other hand, those investors might experience some big loss. Data collecting comes from theoretical books and other related references. Secondary data including Return On Equity (ROE), Price Earnings Ratio (PER), Earning Per Share (EPS), Book Value (BV), Price To Book Value (PBV) and Stock Prices of PT Bhakti Investama Tbk. This research is intended to find whether Return On Equity (ROE), Price Earnings Ratio (PER), Price To Book Value (PBV) and Inflation, have some influences on the Stock Price of PT Bhakti Investama Tbk., both partially and entirely; and how much the influences are.

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