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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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Articles 1,231 Documents
Model Strategi Prospektif Kinerja Manajemen di Perusahaan Tour & Travel Aryanto, Rudy; Yuniarty, Yuniarty
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.v1i2.1093

Abstract

This study aimed to build a prospective management model of sustainable tour packages in PT. Golden Rama Express. Given the complexity and the many interrelated factors in the performance management packagetours, it is necessary to approach a holistic system. First, the method used in developing the performance management model is a sustainable package tour and, second, using prospective analysis. Determination of the attributes that reflect the sustainability performance of the tour package is based on field studies. Based on the four dimensions of sustainability, namely the dimensions before the trip, during trip, etc., and the tour leader aredetermined as much as 23 attributes. Attributes in four dimensions for each package tour Junglelicious Africa, Asia Splendid, Adventurous Australia and New Zealand, Europe Romantical and Marvelous the U.S. and Canada. After obtained the level of sustainability index values of each dimension that can be categorized into the not sustainable until very sustainable values of the index, combination of these factors forms the basis of development models.. Based on the scenario that was built and in order to achieve the ideal scenario is the recommended scenario is the optimistic scenario.
Hubungan Teknologi Informasi dan Formulasi Strategi Kompetitif Serta Dampaknya Terhadap Kinerja Organisasional: Kerangka Konseptual Handrimurtjahjo, Agustinus Dedy
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.v5i1.1207

Abstract

The relationship between IT and firm performance is a crucial research issue that symbolizes the value of information systems research. Many studies have attempted to understand the role of IT in organizational performance, and more researchers are paying attention to the notion of IT capabilities, including their potential to transform IT resources into business value. Meanwhile, the other study identified and investigated the three building blocks of IT deployment capabilities: strategic IT flexibility, business–IT partnership, and business–IT alignment. Using the resource-based view, the study propose a framework to explain the relationship between IT deployment capabilities and competitive advantage. This paper aims to find relationship between IT and Competitive Strategies and their impact on Organizational Performance.
Analisis Faktor Determinan yang Mempengaruhi Kinerja Organisasi Rumah Sakit (RS) Swasta Thomas, Gen Norman
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.v6i1.984

Abstract

This study aims to reveal and clarify the influence of organizational culture, organizational commitment and public accountability to the organizational performance of Private Hospital in West Jakarta. This research is a quantitative study by the research method takes a sample of the population private hospitals in West Jakarta with respondent Hospital Director, Finance Manager, Marketing Manager, Research and Development Manager or HRD Manager for 40 people. Data was collected using a questionnaire to obtain data primier then it is processed using SPSS. The quality of the data was tested by using the validity test shows the data is valid, the reliability test obtain realible and classic assumptions test have normal curves, no multicollinearity and does not occur heterocedastity. The results of this study show the first hypothesis that the organizational culture (X1) showed no significant effect on the performance of private hospitals (Y). The second hypothesis indicates that organizational commitment (X2) does not affect the performance of private hospitals (Y). The third hypothesis testing shows that public accountability (X3) has a significant influence on the performance of private hospitals (Y). The fourth hypothesis that organizational culture (X1), organizational commitment (X2), and public accountability (X3) simultaneously have a significant influence on the organizational performance of private hospitals (Y).
Peran Minat Pembelian Konsumen sebagai Mediasi Kualitas Produkterhadap Keputusan Pembelian pada Perusahaan Kue Ari Adriansyah, Muhammad; Aryanto, Rudy; Toindo, Harly; Agusthina, Shirley
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.v4i1.1125

Abstract

Cookie companies are demanded to improve their product quality, product quality is one of the important things. Because with a good product quality, it will deliver purchase intention; with the intention earned by customer, it will also deliver the purchase decision process. The purpose of this research is to analyse the effect of product quality towards purchase intention and its impact on the purchase decision process. The method used in this research is descriptive-associative, with Path Analysis. Questionnaires were distributed to J&C Cookies’ consumers. The findings of this research show that the product quality gives a big influence to customer’s purchase intention and gives a big and positive impact on purchase decision process of J&C Cookies’ customers.
Analisis Dampak Perubahan UU Pajak Penghasilan terhadap Besarnya Pajak Penghasilan pada PT JAJ Dewi, Maya Safira; Setiawati, Hana
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.v2i2.1239

Abstract

One of company aims is improve company value by minimize tax burden that must paid. Nevertheless, for minimaze tax burden is referred must in accordance with Indonesia Tax Law. Reason and writer target is select this is because to analyse how far PT JAJ comprehends and deepens Law that go into effect in Indonesia and how far PT JAJ obeys its taxation obligation and give direct best solution can be applied to the problem that faced PT JAJ. Where the shoe pinches in research this is how PT JAJ executes its taxation obligation bases regulation and taxation rule that go into effect and keep abreast of regulation that effected. Research Method that used is research explanatory that have the character of qualitative in form of case study. Research that conducted is analysis to newest applying of taxation regulation, fiscal correction and reconciliation to the company income statement, calculation analysis for tax credit and decrease of company plant asset. In this research, PT JAJ has went by the book that go into effect. Nevertheless, there still some mistakes in conducting calculation, until tax liability that ought to remit differ from tax liability that counted company.From research result above, a large part of causes its is existence of inadvertence in counting tax liability company and tax consultant that has not yet fully obeyed taxation obligation to axation. 
Pengaruh Akuntabilitas dan Transparansi terhadap Pengelolaan Anggaran Muljo, Hery Harjono; Kurniawati, Heny; Pahala, Pahala
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.v5i2.1014

Abstract

The purpose of this study is to determine the relationship of the application of the principles of good governance such as the principles of accountability and transparency, which is carried out on budget management. The method is quantitative approach. Three hypotheses is proposed in this study. First, whether accountability affects Budget Management, second, whether Transparency affects the Budget Management and third, whether Accountability and Transparency does affect the Budget Management. Research states that accountability is positively associated with budget  management, transparency is also positively related to budgetmanagement, and Accountability, and Transparency together positively related to budget management.
Strategic Management dan Strategic Leadership: Dua Sisi Mata Uang Kemampuan untuk Hadapi Tantangan Perubahan Lingkungan yang Drastis Wandrial, Son
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.v2i1.1148

Abstract

Management strategy and strategic leadership are like two sides of a coin that can not be separated, the management strategy is the tool in making a strategic plan for the future, while on the other hand, leadership (leadership) is more emphasis on people who have in the organization (leader and follower behavior) that will run (implementation) the formulated plan so that the goals (objectives) of the company could be reached. In a moving-forward environment, a leader is charged to be always monitoring and watching all changes. Any kind of changes will affect objective approach. A leader will not only be charged to see future, create a road map from the organization, but also has behave in manner to support the goal. 
Servqual dalam Pelayanan Kelas pada Laboratorium Manajemen Sarjono, Haryadi; Natalia, Natalia
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.v5i1.1262

Abstract

This study aims to determine how the quality service class of Laboratory School of Business Management (SoBM), Bina Nusantara University to students majoring in management science to management courses (Quantitative Business Analysis). SoBM has 3 campuses spreading across West Jakarta and Tangerang, which are as much as 2 campuses in West Jakarta and 1 campus in Alam Sutra area (Tangerang). The research was only conducted on campus Alam Sutra (Tangerang) which is relatively new, consisted only 1 class (42 students) that the specialization is entrepreneurship management science courses. This study applied Servqual method which is a measure of customer satisfaction through gap analysis, developed by Parasuraman, Zeithaml, and Berry. Respondents in this study consisted of 42 students who all as population. The results showed that all Servqual dimensions have an unsatisfactory quality. This can be seen from all the negative gaps in dimension tangibles, reliability, responsiveness, assurance and empathy. From all the negative values, reliability dimension(-6.58) has a gap with the highest negative value or the least satisfactory quality.
Analisis Perlakuan Akuntansi Pembiayaan Ijarah Bermasalah pada PT. Bank Syariah “X” di Indonesia 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.v4i1.1051

Abstract

Disbursement of funds by Islamic banks expected to get results have direct implications to the fund owner. If the investments made by the Islamic banks have payments that are not smooth and even jammed, can result in a small earned income and income received by the owner of the funds raised to be too small. All types of financing provided by banks to customers have experienced financing problems. Based on the information and data obtained, the most problematic financing for 2010 is the ijara financing, which underlies the preparation of this study. Research uses descriptive method of analysis. The research objective was to determine how the application of PT. Bank Syariah “X” in ijara financing problems, how it compares ijara financing problems in PT Bank Syariah “X” with non-performing loans at conventional banks, and how it compares to compliancewith SFAS 107 on accounting ijara at PT. Bank Syariah “X”. The benefits of research for the PT Bank Syariah “X” can be an evaluation of the practice that has been done in Indonesia Islamic banking world. Bank Syariah “X”. Accounting records ijara financing for the financing of the reverse problem of scheduling has been agreed will be recorded as revenue ijara receivables. The conclusion of the study is the recording of the restructuredijara financing, PT Bank Syariah “X” will record the repayment of the existing contract and replace with a new contract that has been adjusted in both the number and schedule of installment payments previously agreed by the customer and the PT. Bank Syariah “X”. Ijarah accounting records adopted by the PT Bank Syariah “X” are in accordance with SFAS 107 on accounting ijara.
Pengaruh Switching Costs terhadap Customer Retention pada Industri Perbankan di Indonesia Simbolon, Freddy
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.v2i1.1180

Abstract

The number of frequent troubles at one bank may cause a decrease of customer trust. Customer will reconsider whether continuing to safe their deposits or moving to other banks. One factor that may influence the customer retention is the switching costs, that are the fee which must be borne by the customer along the transformations of one product to a service or a service to a product or even a certain service to another service. In fact switching costs will not only appear just as a consequence when a transformation is done or appear only as an economic cost. But when one process of transformation happens, many possibilities of cost may arise such as procedural costs, financial loss costs and psychological loss costs. Therefore the correct determination about switching costs might be an important information for customers so that they may consider the relevant costs arise when they decide to move to other banks. If the costs they will have to bear exceeds the benefit they will get, it is expected that they will reconsider to stay faithful and diminish their desire to move to other banks.

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