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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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Analisis Capital Asset Earning dan Liquidity dalam Menilai Kinerja Keuangan Bank Tabungan Negara Periode 2006-2010 Siagian, Pariang
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.
Aspek Hukum Subyek Pajak Bentuk Usaha Tetap Menurut Hukum Positif di Indonesia Santo, Paulus Aluk Fajar Dwi
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.v1i1.1073

Abstract

PE (Permanent Establishment) is an international tax terminology which is a consequence of the operations of the base/fixed sites in the treaty partner country, after fulfilling certain conditions stipulated in the Tax Treaty or the Act, such as: types of business activities conducted in the country treaty partner, source of income and the term ("Time Test"). The existence of permanent establishments of this affect a countrys right to impose a tax on the object is meant. Status BUT in practice still needs to be studied again, the research method used is a historical-juridical, comparatif and analytical as well as using interview techniques. Travel Tax Act in determining the status BUT we found frequent changes eg, in the 1925 Corporate Tax BUT as the subject of placing a foreign tax, then Law No. 7 / 1983 BUT put as the subject of domestic taxes and the Law No. 10 years in 1994 stutus BUT reinstated as foreign tax subject until now. There are also difficulties associated with determining the condition of BUT for certain conditions eg how to define a PE for a transaction that uses E-Commerce. It would need to be reviewed relates to the status of PE as a tax subject and also have already started to set up regulations relating to the determination of a PE are complete. 
Business Strategy of CV Jaya Sampurna in Facing Soft Drink Distributor Competition in Bekasi Nurmala, Seri; Hartiwi, Hartiwi
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.v6i3.956

Abstract

CV Jaya Sampurna is a soft drink distributor in Bekasi. Distributor company has a low profit margin, moreover the product sold is Fast Moving Consumers Goods with a very low profit margin (3.5%–5%). Therefore the company depends on a high volume of sales. Besides, there are many competitors in this industry, thus the business strategy is needed to improve the competitive advantage of the company. Given the conditions,this research was to identify the internal and the external factors, to identify the formulation of business strategy alternative, and to identify the recommendation of functional strategy for CV Jaya Sampurna. Research used descriptive method; and the type of research used was case study. Data were gathered from questionnaires and interview to three member of managers: Director, Operational Manager, and Finance Manager. Data wereanalyzed by using EFE, IFE, SWOT, IE, Grand Strategy Matrix and QSPM. The result of this research implies that the alternative strategy based on QSPM’s result was market penetration
Pengaruh Kompetensi dan Pelaksanaan Audit Internal dalam Menunjang Efektifitas Pengendalian Internal Penjualan Elisia, Elisia; Ariyanto, Stefanus
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.v1i2.1106

Abstract

PT Inti Dufree Promosindo is a subsidiary of PT Sona Topas Tourism Industry, Tbk. The company is one of the biggest retail companies that sell local and imported products. This business is also called duty free shop. PT. Inti Dufree Promosindo have problems in evaluate the infuence of the effectiveness of its internal audit function towards sales internal control due to large number of sales transactions occurred. The research result shows that the auditor competence and audit process variable have low but significant influence to sales internal control effectiveness (Coefficient determination 22.7%), and so that the audit process variable that have low but significant influence to sales internal control effectiveness (Coefficient determination 36.8%). However, the combination of the two variables tested with linear regression shows that both variables simultaneously have strong influence to sales internal control effectiveness. Based on the result of multiple linier regression analysis the determination coefficient is 47, 4%. This shows that auditor competence and audit process simultaneously have a significant effect in supporting internal sales control effectiveness. 
Analisis Pengaruh Ability, Effort Dan Support Terhadap Kinerja Karyawan Toko Buku Gramedia Cabang Plaza Semanggi Puspokusumo, R. A. R. A. Aryanti Wardaya; Cathleen, Leonny
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.v2i2.1220

Abstract

The purpose of the article is to analyze the influence of ability, effort and support towards employee performance in Plaza Semanggi branch of Gramedia bookstore. Method used in this research is the correlation of Pearson’s product-moment and double regression. The gathered data from questionnaire result provided uses likert scale and primary data from the company. The research result is to identify employees’ ability, effort, and support of organization having strong relationship and significant influence towards employees’ performance in Plaza Semanggi branch’s Gramedia bookstore. Hopefully, the organization’s ability, effort and support could be increased and became main factor in increasing employees’ performance. Besides, it is expected that the research result could give input for the company, especially in Plaza Semanggi branch, to increase the employee’s performance, which later will give positive impact for company development. 
Analisis Pengaruh Situasi, Produk, Individu pada Perilaku Membeli dan Mengkonsumsi Makanan Ringan Rita, Rita; Wandrial, Son; Inderadi, Regina
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.v6i1.998

Abstract

The study of consumer behavior is expected to receive more academic attention from scholars. The important aspects in consumer behavior are purchasing and consumption behavior by individuals. Purchasing and consumption behavior is influenced by situation, product and person. The objectives of this research are to examine main and interaction effects of consumption situation, snack products, and individual characteristics onpurchasing and consumption behavior. This research was conducted in Jakarta using 218 respondents that has purchased and consumed snack products which were offered by researcher. The situation used in this research is consumption situation based on tasks definition, which the consumer purchases and consumes products based on purpose and objectives of purchases and consumption contetxs. Whereas individual characteristics used is observable characteristics such as age, gender, and level of education. Thus, the result show that individual characteristics based on age will interact with consumption situation and snack products which influence purchasing and consumption behavior. This is a fully model which influence purchasing and consumption behavior. The pattern of variance light /salty/ crispy snack, baby boomer and informal serving situation is thehighest contribution to influence purchasing and consumption behavior.
Analisis Penerapan Pembiayaan Murabahah Berdasarkan Pesanan dan Tanpa Pesanan serta Kesesuaian dengan PSAK 102 Yusuf, Muhammad
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. 
Analisis Pengaruh Fluktuasi Kurs Valuta Asing dan Kebijakan Harga Bahan Bakar Minyak dalam Periode 2000-2008 terhadap Kinerja PT Astra Internasional di Indonesia Heykal, Mohamad; Febrona, Theresa; Hidayatullah, Hidayatullah
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.v2i1.1161

Abstract

The fourth quarter in 2008 is the peak of Global Monetary Crisis, which is the decreasing of liquidity in companies around the world. The crisis also affected towards fluctuation of world petroleum price. Automotive industry in Indonesia was also affected towards cost of foreign exchange fluctuation and petroleum price due to the crisis. PT Astra International, Tbk. is assumed to represent automotive industry in Indonesia. The research is done through literature research and financial and sales report analysis in 2000-2008. The performance reduction is directly connected by the decreasing of earnings, especially in motor vehicle and parts sale in those years and also the increasing of cost of production, due to the increasing of import fee and transportation cost. Foreign exchange fluctuation and petroleum price directly affects the work performance of PT Astra Internasional.
SUATU TINJAUAN TENTANG PERANAN BANK UMUM SEBAGAI LEMBAGA INTERMEDIASI KEUANGAN PERIODE 2007 HINGGA 2011 Kasiyat, Kasiyat; Siagian, Pariang
Binus Business Review Vol 3, No 2 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i2.1275

Abstract

This article aims to analyze the contribute of banking as intermediate institutions by studying if there is the significance relationship between the amount of funds raised and amount of outstanding loans or given credits as the two main functions of banks. The benefits are useful for banking authorities, management of banks, costumers, and scientific people according to their interests. Population as object in this research were all of commercial banks listed in Bank Indonesia website. The representative samples were 10 banks which have been go public. The data were got from the statements of financial position, 2007 to 2011 periods by using technical sampling. The research methods, first were used classical asumption, then regression analysis to test the hypothesis t-test. From the research, it showed that amount of funds raised and the amount of outstanding loans were normally distributed with a significance value 2,000. Autocorrelation test results were obtained that the data were free of the problem of autocorrelation, where the DW-value is 2,946. Correlation analyze was performed on the two variables have the positive outcome or significance to the value of r = 0,947. And the results from the analyzed of test significance of correlation coefficient, showed that the relation between the two variables can be generalized to all commercial banks because the value of t was 23,274. 
Marketing System of Fresh Friut and Vegetable: The Role of Modern and Wholesale Market in Jakarta and the Vicinity Napitupulu, Togar A.
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.v1i1.1064

Abstract

Marketing system of fresh fruits and vegetable in the context of the rapidly growing dynamic markets in Jakarta and the vicinity was studied. Unstructured interviews and observations of key persons, and panels were conducted, primarily in three main wholesale markets in Jakarta and the vicinity and some supermarkets. It was found that the availability of management services and associated facilities are not yet fully compatible with modern markets. Their role, therefore, in catering to the supermarkets is limited, in particular for vegetables due to requirements on quality and delivery schedules. In general, supermarkets procure their supply directly from production centers through special/dedicated suppliers, which currently amounts to about 1% to 5% of total production from production centers. If policy and conducive economic incentive are available, wholesale markets are not only domain of public investment anymore, but also private investments alike. The newly established wholesale markets show that they now have a higher rate of utilization than in the years before. It is therefore for the local government and the central government to furthers devise conducive policy and regulatory measures, and for the private to take this opportunity in terms of investment in developing the economy of the region. 

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