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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 Estimasi dan Faktor-faktor yang Memengaruhi Tingkat Profitabilitas Bank Umum Syariah di Indonesia (Studi Kasus PT Bank Syariah Mandiri Periode 2008-2011) Era Rizkita Alhamditia; Mohamad Heykal
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.v4i1.1046

Abstract

The purpose of this study is to determine which among the model Return on Assets, Return on Equity, and Gross Profit Margin is best used as a model for estimation of profitability of Bank Syariah Mandiri and to determine whether the level of funding for the results, capital, operating efficiency, and liquidity influential together (simultaneously) or partially on the level of profitability of Bank Syariah Mandiri using multiple linear regression. The method used in this research is quantitative method using secondary data monthly financial statements of Bank Syariah Mandiri from period 2008-2011. The dependent variable in this study is the ROA, ROE, and GPM. Meanwhile, the independent variable is the MMR, CAR, ROA, and FDR. Results from this study are the ROA model is the best estimate that can be used to measure the profitability of Bank Syariah Mandiri seen from the influential of three independent variables that significantly effect on the ROA model. Then, the level of mudharabah financing for the results (MMR) is significant negative effect on profitability in the model of ROE, while the model is not significant for ROA and GPM. The CAR has significant negative effect on ROA and ROE models, but has no significant effect on the model GPM. BOPO is significant negative effect on ROA and GPM models, but is no significant effect on ROE. FDR is significant negative effect only on the ROA, and is not significant on the ROA and GPM model.
Evaluasi Sistem Akuntansi Siklus Pendapatan pada PT. Unilab Perdana Aries Wicaksono
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.v4i1.1047

Abstract

PT. Unilab Perdana is a company of environmental laboratories service provider. This study aims to evaluate the application of the accounting system in the revenue cycle, to identify the weaknesses and limitations of internal control, and to suggest improvements as needed. Research was carried out by using several methods. First, the method of data collection was conducted by the accounting system of internal control questionnaires revenue cycle. Second, the method of analysis was performed using the COSO internal control framework. The results obtained are accounting system in the revenue cycle applies to the company in general quite well, and accounting system in the company's revenue cycle has been partially implemented promptly and effectively, but there are still some things do not run effectively and efficiently.
Tantangan Konsep Perdagangan Sukuk di Pasar Sekunder Hanandewa Hanandewa; Mohamad Heykal
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.v4i1.1048

Abstract

Sukuk trading mechanisms in most exchange-based secondary market around the globe are somehow depart from the shariah law. The trading mechanisms basis are dominated by bai’ al dayn concept which is against the shariah law. Much of the motives to adopt this concept are to cater conventional investors demand for familiarity in trading mechanism with conventional bond. Though, it may also hamper Muslim-devoted investors to trade their sukuk because of this noncompliance to the shariah law. On the other hand, a trading mechanism that fully complies with the shariah law would probably cause anxiety to conventional investors that comprise much of the investors profile in this contemporary financial environment. This paper that based on the literature study try to proposes a new trading mechanism to minimize the trade-off between conventional and Muslim devoted investors needs in their sukuk trading in exchange-based secondary market.
Penilaian Bisnis dan Estimasi Nilai Intrinsik PT. Garuda Indonesia (Persero), Tbk saat Ipo Februari 2011 Theresia Lesmana; Yen Sun
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.v4i1.1049

Abstract

Business valuation is an activity to estimate the value of company. The writers chose PT. Garuda Indonesia (Persero), Tbk. as the research object because PT. Garuda Indonesia (Persero), Tbk. just did an IPO on February 11, 2011. Based on IPO result, it is known the shares of PT. Garuda Indonesia (Persero), Tbk is overvalued to the intrinsic value. Therefore, the writers are interested in writing the thesis with title “BusinessValuation and Estimated Intrinsic Value of PT. Garuda Indonesia (Persero), Tbk when IPO on February 2011”. Business valuation used SWOT analysis and Porter analysis to know the non-financial performance. While from financial terms used Free Operating Cash Flow to the Firm (FCFF) to estimate the intrinsic value. Based on the analysis, it is obtained intrinsic value of share than compared with IPO price. The analysis used data from company website which was secondary data so that all necessary data in the research is available and could be accessed by everyone. The research approach used qualitative approach, by not using the hypothesis, and the result of reseacrh is descriptive data in the form of a narrative essay. Based on SWOT and Porter analysis, the company has good non-financial performance and is worth for investment options. Based on FCFF analysis, value of PT. Garuda Indonesia (Persero), Tbk. shares is overvalued. The writers advised stakeholders to not only see from overalued of shares but also see the non-financial performance.
Peran Penjual Perantara terhadap Minat Beli Pembalut Wanita Merek Bagus Nina Cynthia Leona; Retno Dewanti; Andreas Chang
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.
Analisis Perlakuan Akuntansi Pembiayaan Ijarah Bermasalah pada PT. Bank Syariah “X” di Indonesia Muhammad Yusuf
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.
Harmonisasi SAK dan Aturan Pajak: Mungkinkah? Heri Sukendar Sukendar
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.v5i2.1052

Abstract

This paper is intended to illustrate the fact that the case today, especially in Indonesia's commitment to convergency of IFRS, where the decision was certainly not out of global importance that in order to improve the information from the financial statements of companies in Indonesia. In addition, the IFRS Convergence is one of the Indonesian government agreements as a member of the G20 forum, the results of the meeting of G20 leaders in Washington DC forum, 15 November 2008. On the other hand, the tax rules that apply are still using the old accounting standards and do not follow the development of increasingly different. Previous differences between GAAP and tax rules are limited to the "deductible and non-deductible" which is resolved through fiscal reconciliation mechanism with positive correction and correction negatipnya. The widening gap today would be a separate issue for IAI as the organization of the accounting profession. Tax Accountant compartment formation in March 2014 is a serious evidence of the organization as an anticipation, particularly in an effort to bridge the gap widening
Investasi Valuta Asing dan Penerapannya Menggunakan Software Metatrader: Sebuah Alternatif Yoyo Cahyadi
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.v4i1.1053

Abstract

Investment in foreign exchange is growing very fast recently because of liberal market system and technology advancement. Technology makes investment in foreign exchange can be performed easier, faster, and simple regarding the foreign exchange market open 24 hours in working days. In fact, there are just a few people who understand foreign exchange investment and how to use the tool needed in this kind of investment. The purpose of this paper is to give a description on how to use foreign exchange as an investment and using MetaTrader 5 software as a tool of it. Its features support foreign exchange market which often moves very fast. Understanding of foreign exchange market and software operation are the first step to start the investment.
Pengaruh Diversifikasi terhadap Kinerja Perusahaan Rafrini Amyulianthy; Nuraini Sari
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.v4i1.1054

Abstract

For many years, the benefit and cost of corporate diversification strategy have been debatable. This research provides empirical evidence on corporate diversification and its consequences toward firm value. Corporate diversification as part of internal market mechanism can have benefit and cost on performance of the firm. The writers estimated that diversification strategy would reduce firm value especially in situation like Indonesia with less developed financial market and many companies are still suffering from monetary crises in recent years. The writers found that companies with diversified business segment have negative excess value comparing with stand alone firms. In relation with firms characteristics, it shows that tobins q and asset size positively related with firm value. This result rejects internal capital market hypothesis.
Analisis Pengaruh Kompetensi Individu dan Motivasi terhadap Kinerja Karyawan PT. Beta Setia Mega Septiyani Septiyani; Lim Sanny
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.v4i1.1055

Abstract

This study has three objectives, first to determine the influence of individual competencies to employee performance, second to determine the influence of motivation on employee performance, and third to determine the influence of individual competencies and motivation on employee performance in PT. Setia Mega Beta. Typeof research used is associative research using SPSS 16 as analytical technique. The data were collected by survey through distribution of questionnaires to employees of PT. Setia Mega Beta. The results showed that individual competencies do not partially affect employee performance, motivation partially affects employeeperformance. In addition, individual competencies and motivation simultaneously affect employee performance.

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