cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
bbr@binus.edu
Editorial Address
Jl. Kebon Jeruk Raya No.27 Kebon Jeruk, Jakarta Barat 11530
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
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
 31   32   33   34   35 
Penerapan IFRS Dan Pengaruhnya terhadap Keterlambatan Penyampaian Laporan Keuangan: Studi Empiris Perusahana Manufaktur di Bursa Efek Indonesia Periode Tahun 2008-2010 Margaretta, Stepvanny; Soepriyanto, Gatot
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.v3i2.1370

Abstract

There are several factors that affect the companys delay in submitting the financial statements are often referred to as Audit Delay, among others IFRS (International Financial Reporting Standards), firm size, profitability, size public accounting firm, audit opinion, and complexity. One factor that is quite prominent is the application of IFRS that have not been uniform across all companies in Indonesia. It could also lead to Audit Delay. Firm size theoretically means companies bigger scale required to submit financial reports on time. As for profitability, KAP size, and complexity of the audit opinion is also decent enough to be considered as one of the influential factors on Audit Delay. The results of this study indicate that the application of IFRS, profitability, size KAP, audit opinion, and complexity does not have a significant impact on the delay for submission of financial statements. Finaly, a factor that leads to significant effect of time delay submission of financial statements is the size of the company.
Effect of Family Ownership towards Tax Aggressiveness on Food and Beverages Industrial Company Listed in Indonesia Stock Exchange Sunaryo, Sunaryo
Binus Business Review Vol 7, No 1 (2016): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v7i1.1450

Abstract

The primary objectives of this research were to learn the effects of family ownership, return on assets, leverage, property plant, and equipment with tax aggressiveness, either simultaneously or partially. This research used quantitative method with secondary data collected by purposive sampling from foods and beverages industrial companies group listed in IDX and preceding journals of scientific articles research. This research used simple regression to test the hypothesis simultaneously with F test and t test for testing the partial hypothesis. Results of this research show that family ownership, return on assets, leverage, and property, plat, and equipment have affected tax aggressiveness simultaneously and significantly. The family ownership and property, plant and equipment have significant effects to tax aggressiveness, but the return on assets and leverage do not have significant effects to tax aggressiveness.
The Effect of Entrepreneurship Education on Entrepreneurial Intention of University Students by Adopting Linan Model Buana, Yud; Hidayat, Desman; Prayogi, Budi; Vendy, Vendy
Binus Business Review Vol 8, No 1 (2017): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v8i1.1958

Abstract

The success of entrepreneurship education programs remains unanswered if it is associated with some students who have decided to launch and pursue a business venture. It is important to know the intentions of a nascententrepreneur to start up the business ventures persistently if experts and policy makers’ attentions are drawn on how to arouse interest in starting a business. Quantitative approached was used in this research to examine the influence of entrepreneurship education, social norms and self-efficacy on intentions to pursue business ventures by adopting Linan model of intention-behavior. The model was addressed to the students who participated in entrepreneurship education program during the mid of study in Bina Nusantara University. Last, the result is in line with Linan model.
Pengaruh Gaya Kepemimpinan terhadap Motivasi dan Dampaknya terhadap Kinerja Sumber Daya Manusia Resky, Resky; Kuncoro, Engkos Achmad
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.v3i1.1328

Abstract

PT Bukit Asam (Persero) Tbk (PTBA) is a state-owned companies in the field of the largest coal mine in Indonesia. The purpose of this study was to determine how much influence the leadership style to employee motivation human resource Human Resources Division, how much influence employee motivation to employee performance Human Resources Division Human Resources Division and how much influence the style of Leadership Human Resources Division directly or indirectly against employees HR Human Resources Division office Tanjung Enim mining center unit PTBA. The method in this study is associative with the design of the study through the survey method by distributing questionnaires to the respondents by simple random sampling and data processed with SPSS 17.0 software. From the results of research studies can be explained that the leadership style that has a positive and significant impact on employee motivation high and low HR Division PTBA directly with the influence of (0.349) 2 = 12.18%, as well as motivation to have a positive and significant  influence of high low level of employee performance PTBA Human Resources Division directly, further direct leadership style has positive and significant impact on employee performance PTBA Human Resources Division and influential leadership style indirectly through employee motivation to the Human Resources Division kenerja PTBA.
The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable Fitri, Riza Aulia; Munandar, Agus
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.
Analisis Pengaruh Motivasi Kerja dan Training terhadap Produktivitas Kerja Karyawan Produksi pada PT. Bina Busana Internusa Irvianti, Laksmi Sito Dwi; Poetri, Rizki Utami
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.v3i2.1361

Abstract

PT Bina Busana Internusa is a company engaged in garment, established since 1989, and has been widely recognized as one of the leading garment industry in Indonesia. The purpose of this study is to determine whether there is influence between working motivation and training on employee productivity partially and simultaneously. The method of analysis used in this study is the Pearson correlation, simple and multiple regressions. Data are obtained from the distribution of questionnaires to 92 production employees as respondents, and interviews with respondents and with the HRD PT Bina Busana Internusa as well. The questionnaire uses Likert scale which was to know the degree of disagreement and agreement from the employee to the statement on the questionnaire. The results in this study stated that motivation and training simultaneously have a significant impact on employee productivity. Working motivation has a relationship and partially affects employee productivity. So is the training has a relationship and partially affects employee productivity. Therefore, the expected results of this research may provide inputs for firms and employees in particular to increase the productivity.
Kapabilitas Dinamik, Kinerja Inovasi, dan Kinerja Perusahaan Jasa Logistik di Indonesia (Suatu Kerangka Penelitian) Sudrajat, Darjat
Binus Business Review Vol 4, No 2 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i2.1396

Abstract

Market value of logistics services business in Indonesia in 2012 is estimated amount of USD 2.76 billion with an average growth of 12.1% per year. The industry is estimated growth in compound annual growth rate (CAGR) of 9.6% or about Rp2,042 trillion in 2015. The attractive market conditions and business opportunities have not been harnessed yet by local players optimally. On the contrary, one by one the local players have been bankruptcy due to unable to compete with foreign logistics services companies. Based on data of Indonesian Logistics and Forwarder Association (ILFA), it is currently registered about 3,000 members, but about 50% of them are still active, while 50% of them are nonactive and getting problems. Of which are still active, not more than 20 companies are ready to compete with foreign logistics services companies. The problem is especially concerning human resource, networks, technology, and capital competencies. In line with that, the fundamental issues examined in this research are how the relationships of dynamic capabilities, innovation performance, and firm performance conceptually in the logistics service industry in Indonesia. To be able to answer the problems, it is necessary to research theoretically how each relationship of these three aspects in order to obtain a research model or framework. Thus the research framework can be used as a reference to construct hypotheses for further research. Based on the literature study, it can be concluded that dynamic capabilities directly affect innovation performance, in which the variables of dynamic capabilities encompass adaptive capabilities, absorptive capabilities, and innovative capabilities. In addition, dynamic capabilities can also directly affect the firm performance but can also indirectly impact on firm performance through innovation performance.
Understanding the Meaning of “Project Success” Sudhakar, Goparaju Purna
Binus Business Review Vol 7, No 2 (2016): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v7i2.1586

Abstract

Fortune 500 organizations are executing their tasks using projects. Project management is the area of concentration across the world. Different stakeholders have a different perspective about project success. The meaning of project success had been explained in this article. In addition, the Project Critical Success Factors (CSFs) were mentioned. The research of Standish Group on project success and project success metrics was presented. Earlier research on the meaning of project success and project critical success factors was highlighted. The works of Jeffery K. Pinto and Dennis P. Slevin, David and Adam, DeLone and McLean, and The Standish Group Research were discussed in this article. The methodology included secondary research based on literature view of prominent empirical studies and the literature reviews by making note of findings and observations from those studies. The initial literature collected led to further search of articles based on their references. The research findings indicate that the top of the most success factors for many projects include project objective, top management commitment, competent project team, and user involvement.
Mengukur Efektivitas Social Media Bagi Perusahaan Catur Bagus Wicaksono, Kuspuji
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.v4i1.1419

Abstract

Enterprises have a new tool in conducting marketing activities to reach more targeted consumers, which is social media. Social media provides a wide range of alternatives for entrepreneurs and companies in conducting marketing activities, which has more interaction and more social to consumers. However, in doing so it is not carelessly, because it must take into consideration the use of measurement and the benefits that would be obtained by using social media. Recently, there are many existing measurements. However, along with the development of the information technology, means to do marketing have to develop also.
Evaluasi Sistem Akuntansi Penjualan, Piutang, dan Penerimaan Kas pada PT Livio Furniture Wicaksono, Aries
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.v3i1.1319

Abstract

Sales functions, receivables and cash receipts, are very important within the company. Sales function is a function which becomes the prime mover in revenues and earnings yields target. Therefore, the effectiveness and efficiency in the sales process, accounts receivable, and cash receipts become very important concern for company. To assess the effectiveness and efficiency of the functions of sales, accounts receivable, and cash receipts should be evaluated. The evaluation was conducted both in terms of procedures, policies, and implementation of the functions of sales, accounts receivable, and cash receipts. Evaluation was done by using the instrument in the form of a questionnaire and analyzing the procedures and policies that exist in PT Livio Furniture. The results of the evaluation of the functions of sales, accounts receivable, and cash receipts obtained the conclusion that internal controls at PT Livio Furniture is good enough and adequate, although still found that become a concern for the company.

Page 33 of 124 | Total Record : 1231

 31   32   33   34   35 

Filter by Year

2010 2026


Reset
Filter By Issues
All Issue Vol. 17 No. 1 (2026): Binus Business Review (in press) Vol. 16 No. 3 (2025): Binus Business Review Vol. 16 No. 2 (2025): Binus Business Review Vol. 16 No. 1 (2025): Binus Business Review Vol. 15 No. 3 (2024): Binus Business Review Vol. 15 No. 2 (2024): Binus Business Review Vol. 15 No. 1 (2024): Binus Business Review Vol. 14 No. 3 (2023): Binus Business Review Vol. 14 No. 2 (2023): Binus Business Review Vol. 14 No. 1 (2023): Binus Business Review Vol. 13 No. 3 (2022): Binus Business Review Vol. 13 No. 2 (2022): Binus Business Review Vol. 13 No. 1 (2022): Binus Business Review Vol. 12 No. 3 (2021): Binus Business Review Vol. 12 No. 2 (2021): Binus Business Review Vol. 12 No. 1 (2021): Binus Business Review Vol. 11 No. 3 (2020): Binus Business Review Vol. 11 No. 2 (2020): Binus Business Review Vol. 11 No. 1 (2020): Binus Business Review Vol. 10 No. 3 (2019): Binus Business Review Vol. 10 No. 2 (2019): Binus Business Review Vol. 10 No. 1 (2019): Binus Business Review Vol 10, No 1 (2019): Binus Business Review (In Press) Vol 9, No 3 (2018): Binus Business Review Vol. 9 No. 3 (2018): Binus Business Review Vol 9, No 2 (2018): Binus Business Review (In Press) Vol 9, No 2 (2018): Binus Business Review Vol. 9 No. 2 (2018): Binus Business Review Vol 9, No 1 (2018): Binus Business Review Vol. 9 No. 1 (2018): Binus Business Review Vol. 8 No. 3 (2017): Binus Business Review Vol 8, No 3 (2017): Binus Business Review Vol 8, No 2 (2017): Binus Business Review Vol. 8 No. 2 (2017): Binus Business Review Vol 8, No 1 (2017): Binus Business Review Vol. 8 No. 1 (2017): Binus Business Review Vol. 7 No. 3 (2016): Binus Business Review Vol 7, No 3 (2016): Binus Business Review Vol 7, No 2 (2016): Binus Business Review Vol. 7 No. 2 (2016): Binus Business Review Vol. 7 No. 1 (2016): Binus Business Review Vol 7, No 1 (2016): Binus Business Review Vol 6, No 3 (2015): Binus Business Review Vol. 6 No. 3 (2015): Binus Business Review Vol. 6 No. 2 (2015): Binus Business Review Vol 6, No 2 (2015): Binus Business Review Vol. 6 No. 1 (2015): Binus Business Review Vol 6, No 1 (2015): Binus Business Review Vol. 5 No. 2 (2014): Binus Business Review Vol 5, No 2 (2014): Binus Business Review Vol. 5 No. 1 (2014): Binus Business Review Vol 5, No 1 (2014): Binus Business Review Vol. 4 No. 2 (2013): Binus Business Review Vol 4, No 2 (2013): Binus Business Review Vol 4, No 1 (2013): Binus Business Review Vol. 4 No. 1 (2013): Binus Business Review Vol. 3 No. 2 (2012): Binus Business Review Vol 3, No 2 (2012): Binus Business Review Vol 3, No 1 (2012): Binus Business Review Vol. 3 No. 1 (2012): Binus Business Review Vol. 2 No. 2 (2011): Binus Business Review Vol 2, No 2 (2011): Binus Business Review Vol 2, No 1 (2011): Binus Business Review Vol. 2 No. 1 (2011): Binus Business Review Vol. 1 No. 2 (2010): Binus Business Review Vol 1, No 2 (2010): Binus Business Review Vol 1, No 1 (2010): Binus Business Review Vol. 1 No. 1 (2010): Binus Business Review More Issue