Binus Business Review
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.
Articles
1,209 Documents
Revaluasi Inventory dengan Menu Standard pada SAP-B1 Sesuaikah dengan IFRS
Novianti, Eka
Binus Business Review Vol 2, No 1 (2011): Binus Business Review
Publisher : Bina Nusantara University
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DOI: 10.21512/bbr.v2i1.1159
Some available standard modules in SAP-B1 can be adapted for changes in accounting rules and regulations. One is the Inventory Revaluation menu of Inventory module. Users can use the menu to make Inventory value adjustments of value in SAP-B1, to be consistent with the values that must be presented in the financial statements. Based on the flexibility provided by SAP-B1menu, should not be too difficult for users of SAP-B1 to manage accounting transactions based on accounting rules that apply today, IFRS. IFRS requirements on inventory adjustment transactions with a value of SAP-B1 could be done more easily.
PENERAPAN PAJAK PENGHASILAN PADA PERUSAHAAN JOINT VENTURE (STUDI KASUS: PT. BK, PERSERO)
Dewi, Maya Safira;
Lestari, Siti Bening
Binus Business Review Vol 3, No 2 (2012): Binus Business Review
Publisher : Bina Nusantara University
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DOI: 10.21512/bbr.v3i2.1273
The purpose of this writing is to determine how the implementation of policies in terms of taxation, in particular the application of income tax on the joint venture, both based on the application of tax laws and regulations, as well as based on the agreement with the contractual agreements in the Joint Venture. The method of research used in writing this thesis is descriptive method. Descriptive method used by the writer after collecting data and information gained, so it can be explained, and then to draw conclusions in a systematic, factual, and accurate information on the facts of the problem studied. The result of writing this thesis is an understanding of the application of income tax on its Joint Venture. Given this research, the reader is expected to increase knowledge about the implementation of corporate tax in the Joint Venture. In addition, the company is expected to implement the tax policy on its Joint Venture with better in the future.Â
An Overview of Franchising In The Hospitality Industry
Pranoto, Ersan Suria
Binus Business Review Vol 1, No 1 (2010): Binus Business Review
Publisher : Bina Nusantara University
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DOI: 10.21512/bbr.v1i1.1062
Nowadays, franchising is the most significant part in the hospitality industry through hotels and fast food restaurant. Franchisor gives the right to the franchisee to sell their product and service also to sub franchise it and worked under their brand name. Furthermore, in franchising there must be a contract between the franchisor and the franchisee which include the term and condition. Franchises include some aspects such as, screening, site selection, operating manuals and the pre opening. However, there are some advantages and disadvantages for both the franchisor and the franchisee. The expansion of franchise can be achieved through different strategies of distribution and the knowledge of the targeted market. The future of franchise can be gained through strategies of distribution system, which could emerge the entrepreneur into the majority economy and business.Â
The Influence of Bi Rate to the Distribution of Working Capital Loans
Kurnianingrum, Dian
Binus Business Review Vol 6, No 3 (2015): Binus Business Review
Publisher : Bina Nusantara University
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DOI: 10.21512/bbr.v6i3.945
This research âThe influence of BI rate to the distribution of working capital loans" is conducted at Indonesian commercial bank during the month of January 2005 until May 2009. The purpose of this research is to determine the effect of BI rate toward the distribution of working capital loans. To test the research hypotheses, the data were analyzed by using Pearson correlate and simple linear regression. Based on research, BI rate significantly influence the distribution of working capital loans. BI rate gives a negative impact to the distribution of working capital loans. It means, the increase in BI rate will decrease the distribution of working capital loans, and vice versa, the decrease in BI rate will increase the distribution of working capital loans.
Pengaruh Strategi Inovasi terhadap Kinerja Operasional Perusahaan Manufaktur
Rita, Rita
Binus Business Review Vol 1, No 2 (2010): Binus Business Review
Publisher : Bina Nusantara University
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DOI: 10.21512/bbr.v1i2.1095
This research examines the effect of innovation strategy towards operational performance of manufacturing companies in Sulawesi. Dimensions of innovation strategy are leadership orientation, process innovation, product innovation, and implementation of innovation. Operational performance is measured by using productivity, volume of production defect, warranty claims cost, quality cost, and full on time delivery to consumers. Data collecting was conducted through questionnares, which consisted of 63 respondents. Data is processed with multiple regressions. Results of this research indicate direct significant effect among the dimensions of innovation strategy to the operational performance of manufacturing companies. But not all of them have an effect on operational performance of the manufacturing company. Process innovation, product innovation, and implementation of innovation give significant effect to the operational performance. Leadership orientation does not give significant effect to the operational performance of the manufacturing companies in Sulawesi.Â
Analisa Pengendalian Internal Terhadap Pembiayaan Mudharabah Studi Kasus Pembiayaan Mudharabah Bank Syariah Mandiri Cabang Kebon Jeruk
Alfiya, Evi;
Heykal, Mohammad
Binus Business Review Vol 5, No 1 (2014): Binus Business Review
Publisher : Bina Nusantara University
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DOI: 10.21512/bbr.v5i1.1209
The purpose of this research is to determine the financing procedure of PT. Bank Syariah Mandiri of Kebon Jeruk Branch runs in accordance with the procedures and objectives of the company that are set and to determine the appropriateness of accounting calculation of mudharaba and journal entries based on mudharaba PSAK 105, as well as internal control procedures to determine the portion of financing based on the COSO standards. The method used is a literature study to obtain basic theory that is applied to the evaluation of the problem and also a field study with observation, interviews, and a collection of documents administrative staff financing, accounts officer, back office officer as the staff SDI. These results indicate that the procedure is carried out on the financing of PT. Bank Syariah Mandiri has been in accordance with the practice and application of recording and journalizing of financing applied by PT. Bank Syariah Mandiri of Kebon Jeruk Branch not in accordance with PSAK 105, because there are still some things that have not been applied correctly. The authors findings related to inadequate segregation of duties, the authors recommend that companies look for new employees for the position of legal officer, staff SDI and IT coordinator. Overall, the authors concluded that the company has been designing and implementing five components of internal control over financing.
Analisa Sistem Ordering Material Plastik pada PT XYZ dengan menggunakan Metode Kepner-Tregoe Problem Solving
Lin, Jonny
Binus Business Review Vol 6, No 1 (2015): Binus Business Review
Publisher : Bina Nusantara University
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DOI: 10.21512/bbr.v6i1.986
PT XYZ has faced a problem related to its plastik material ordering system in which its quantity purchase order calculation result was so different with its manual calculation that its material logictic staff was needed to make a proper correction. Therefore, this research was taken in order to help the staff to analyze its root cause so that the proper improvement could be taken and the quantity purchase order calculation will be equal to its manual calculation. By deploying Kepner-Tregoe problem solving, the staff found that the difference was due to miss-managed algorthim of the system because the quantity purchase order that is still open was not considered in the calculation and after proper improvement was taken, then the quantity purchase order calculation is equal to the manual calculation.
Kepemimpinan Transformasional dalam Proses Penerimaan dan Proses Seleksi Pemimpin Publik dalam Menciptakan Kepercayaan di Indonesia
Zulkifli, Irwan
Binus Business Review Vol 4, No 1 (2013): Binus Business Review
Publisher : Bina Nusantara University
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DOI: 10.21512/bbr.v4i1.1127
Leaders are highly influential figure to public. Currently, public expect a leader who is really competent and ethical, and has the ability to carry out the mandates. Many leaders are not trusted; it could be because the process of selecting leaders regarded deviant and did not meet expectations, and even (s)he is nowalready a leader, her/his ability is far from expectations. People have been very bored with always be the same leadership style from period to period. Currently, it is required leaders who prioritize the public interests than the personal or group interests. Therefore, it is necessary to bring about the style of leadership expected by the public, especially for public leaders. So that, the public involvement in the process of selection of leaders is essential. Recruitement of leaders from industry is very expected, that leader competencies are better and adaptable in business environment. Thus it may improve the national economic competitiveness to global competition.
Pengaruh Store Atmosphere dan Store Image terhadap Keputusan Pembelian Konsumen pada Toko Buku Gramedia Pondok Indah
Maretha, Vitta;
Kuncoro, Engkos Achmad
Binus Business Review Vol 2, No 2 (2011): Binus Business Review
Publisher : Bina Nusantara University
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DOI: 10.21512/bbr.v2i2.1241
This research is to identify the influence of store atmosphere (X1) and store image (X2) towards consumers purchase decision (Y) in Gramedia bookstore Pondok Indah. The method used in this research is descriptive method, with multiple regression analysis technique, through using data gathered from distribution questionnaire to 100 samples of consumers in Gramedia bookstore Pondok Indah. The analysis result showed that store atmosphere and store image have significant influent towards consumers purchase decision in Gramedia bookstore Pondok Indah. In other words, the purchase decision of consumers in Gramedia bookstore Pondok Indah is influenced significantly by store atmosphere and store image in the mind of the consumers.Â
OPTIMIZATION STOCK PORTFOLIO WITH MEAN-VARIANCE AND LINEAR PROGRAMMING: CASE IN INDONESIA STOCK MARKET
Sun, Yen
Binus Business Review Vol 1, No 1 (2010): Binus Business Review
Publisher : Bina Nusantara University
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DOI: 10.21512/bbr.v1i1.1018
It is observed that the number of Indonesiaâs domestic investor who involved in the stock exchange is very less compare to its total number of population (only about 0.1%). As a result, Indonesia Stock Exchange (IDX) is highly affected by foreign investor that can threat the economy. Domestic investor tends to invest in risk-free asset such as deposit in the bank since they are not familiar yet with the stock market and anxious about the risk (risk-averse type of investor). Therefore, it is important to educate domestic investor to involve in the stock exchange. Investing in portfolio of stock is one of the best choices for risk-averse investor (such as Indonesia domestic investor) since it offers lower risk for a given level of return. This paper studies the optimization of Indonesian stock portfolio. The data is the historical return of 10 stocks of LQ 45 for 5 time series (January 2004 â December 2008). It will be focus on selecting stocks into a portfolio, setting 10 of stock portfolios using mean variance method combining with the linear programming (solver). Furthermore, based on Efficient Frontier concept and Sharpe measurement, there will be one stock portfolio picked as an optimum Portfolio (Namely Portfolio G). Then, Performance of portfolio G will be evaluated by using Sharpe, Treynor and Jensen Measurement to show whether the return of Portfolio G exceeds the market return. This paper also illustrates how the stock composition of the Optimum Portfolio (G) succeeds to predict the portfolio return in the future (5th January â 3rd April 2009). The result of the study observed that optimization portfolio using Mean-Variance (consistent with Markowitz theory) combine with linear programming can be applied into Indonesia stockâs portfolio. All the measurements (Sharpe, Jensen, and Treynor) show that the portfolio G is a superior portfolio. It is also been found that the composition (weights) stocks of optimum portfolio (G) can be used to predict the forward return (5th January â 3rd April 2009). It is shown that the stock portfolio return of 5th January â 3rd April 2009) has exceeded the market return for the same period of time based on Sharpe and Treynor measurement.Â