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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 Pengaruh Fluktuasi Kurs Valuta Asing dan Kebijakan Harga Bahan Bakar Minyak dalam Periode 2000-2008 terhadap Kinerja PT Astra Internasional di Indonesia Mohamad Heykal; Theresa Febrona; 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.
Penyelesaian Sengketa Pajak Hanggoro Pamungkas
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.v2i1.1162

Abstract

Indonesia has ‘self assessment’ tax system to fulfill taxpayer obligation in complying Tax Laws and Regulations. In fact tax administration could occasionally make tax audit resulting a different assessmentand therefore taxpayers still have to pay. Any tax dispute of the tax administrations assessment will be reviewed by filling complain, and later any further tax assessments dispute will be solved by bringing the case by appealing to Tax Court. Study uses field data and other related readings,in field research is collecting related data including appeal letter and the Tax courts process, as well as library research collecting related data to support the analysis. Result of the research on three tax payers shows caused by some taxs or fiscals corrections, and in the tax court is neither not supported with reliable evidences, nor tax payers do not completely fulfill tax laws and regulations. The study on the cases suggesting that taxpayers have always to provide all related documents to make tax audits done accordingly, and tax payers could explain them to judges, andsuggestions for tax court could possibly to complete the review in six moths or sooner to avoid unnecessary additional cost to taxpayers on penalty.
Perencanaan Strategik Usaha Kecil Menengah Jenis Usaha Kue dan Roti Dianka Wahyuningtias
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.v2i1.1163

Abstract

Strategy is needed to sustainable business the year to come. This study is a descriptive case study using primary and secondary data which was collected from interviews, observations and literatures. Through a development strategy will be found various strategy which could be applicable by a company. The purpose of this research is to identify and evaluate the internal and external strategically factors of the company in UKM and to formulate several strategy alternatives applicable in developing UKM business develop program. Based on the TOWS matrix analysis, six alternatives strategies were produced, which includes having the own bakery shop, expanding partnership with bakeries in the jabodetabek area, implementing a differentiation products, increasing marketing activities, purposing bank loan, and investing on right equipment. After defining the conclusion, it is expected that UKM business, especially food industry, could use them to develop their business.
Analisa Pengaruh Karakteristik Perusahaan terhadap Tingkat Pengungkapan Tanggung Jawab Sosial Perusahaan pada Perusahaan High Profile yang Tercatat di Bursa Efek Indonesia pada Tahun 2005-2007 Muhammad Yusuf
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.v2i1.1164

Abstract

This research is to examine corporate social responsibility disclosure and its level in Indonesian companies. Based on a review of previous researches, six independents variables are extracted for a multiple regression analysis. They are company size, profitability, age, leverage, liquidity, and public ownership. The technique for examining multiple regression analysis by using spss 11,5 programs. Samples of this research are 41 high profile companies that listed in Indonesia Stock Exchange in 2005, 2006, and 2007 acquired using purposive sampling method. The results of this research sowed that on significance rate of 5%, the company size, age, leverage, and liquidity has a significance effect with corporate social responsibilities disclosures. While for the profitability and public ownership has no effect with corporate social responsibilities. These results generally coincide with previous research findings on corporate social responsibilities disclosures.
Evaluasi Pelaksanaan dan Penerapan Prinsip dalam Pengelolaan Perusahaan yang Baik (Good Corporate Governance) pada PT Aneka Tambang Tbk Iswandi Iswandi; Widya Rahmawati
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.v2i1.1165

Abstract

In terms of improving corporate performance and the efforts to create a healthy business climate, particularly in state-owned company, the application of the principles of good corporate governance (GCG) needs to be improved. Research conducted at PT Aneka Tambang Tbk is evaluating the application of the principles of GCG is in compliance with regulations applicable or not. In evaluating the data, the author uses descriptive method of research using a case study approach. The author gives a clear picture of the actual state of the object of research by looking at the facts that exist. After the data is obtained, the suitability evaluation based on several sources of theory relevant to the issues discussed. The authors collected data from PT Aneka Tambang Tbk through interviews and direct observation of the parties relating to corporate governance. Based on the evaluation, it can be concluded that PT Aneka Tambang Tbk has applied the principles of good corporate governance and in accordance with the existing parameters of the OECD 2004. With the application of a good and appropriate, effectivity and improved corporate efficiency and welfare of its employees, shareholders, and company stakeholders has also increased. In addition, the results of the evaluation stated that the consultation of shareholders against the company are very important stakeholders and should be maintained in order to create fluency in information exchange and exchange ideas effectively and efficiently.
What will be Happen with New Mandala Transformation? Sevenpri Candra
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.v2i1.1166

Abstract

Today’s business in airline is getting high. The competitive for pricing and services is getting tight. Each airlines battle to get profit growth. This problem is also feeling by Mandala Airlines. They conduct changing through inside and outside organization. They are reshaping the structure of their business to win the battle. Since mid of 2007, Mandala Airlines doing transformation. Under new management, there are full of confidence to changing. Changing their image into new modern airlines with international standard. What will be happen with New Mandala Transformation? Are they successfully doing transformation and can survive in this competition?
Labour Turnover in the Hospitality Industry Ersan Suria Pranoto
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.v2i1.1167

Abstract

Labour turnover are inevitable and many businesses and industries are dealing with this issue every single day. It is also a great issue in the Hospitality Industry, the intensity were varies according to the size of the establishment, some are low and many is as high as the height of their buildings. The fact also stated that workers in the hospitality industry in the early stage of their career expect to move from one job to another, creating a very low desirability of steady workplaces and the job security. Moreover, the labour turnover is very much increases when employees are far more specialised, more difficult to find and requires more training. Therefore, it is in the best interests of hospitality managers to understand the causes and the effects of turnover so that they may reduce its costs.
Kebijakan PPN atas Jasa Pengelolaan Gedung Diselenggarakan Perhimpunan Penghuni Rumah Susun Strata Title: Studi Kasus pada Apartemen LR Maya Safira Dewi; Winda Aryani
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.v2i1.1168

Abstract

Building management service that delivered by appartment tenant association is categorized as service that not imposed PPN. Subject determination PPN becoming not clear, because definition difference between this hand bill and the rules of hits honor bound party collects PPN. Though apartment tenant association LR have circulation bruto exceeds definition small entrepreneur, tenant association remain not to be obliged as taxable employers. Evaluated from PPN object also not gives rule of law because intrinsically its service included in facility understanding or amenity or rights is available to weared as understanding taxable service as the same manner as determined by section 4 UU PPN, until provisions in this handbill opposes against rule on it. Evaluated from elementary imposition PPN generates indistinctness the level of income that obtained from management fee can become elementary imposition PPN or not, because existed difference of object definition PPN between hand bill and the rules of other PPN.
Analisis Industri pada Ritel Convenience Store: Kasus 7-Eleven (Sevel) Son Wandrial; Enggal Sriwardiningsih
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.v4i1.1169

Abstract

7-Eleven, a Japanese retailer is very popular and loved in Jakarta. 7-Eleven or commonly abbreviated to Sevel is now reaping a lot of fans because of the concept of 7-Eleven Indonesia, found only in Indonesia. With the rising middle classes in Indonesia, 7-Eleven becomes a luxurious place for hanging-out but affordable. Consequently, it is attracting the interest of investors to make such a kind of convenience store like Sevel, and it is likely the competition in this sector will be increasingly fierce. PT. Modern’s initial plans are to focus onopening stores in Jakarta, targeting densely-populated commercial and office areas, to offer Indonesian workersa convenient place to shop for lunch, snacks, and emergency items. The company’s goal is to focus on opening stores in Jakarta in its first years of operation. Other major cities, such as Bandung, Semarang, and Surabaya offer for future expansion opportunities. The objective of this article is to describe the competitive condition in convenience store industries using Porter’s Five Forces model. Although the competition is fierce andunfavorable industry condition, Sevel is still leading and dominating the convenience store market in Indonesia.
Analisis Pengaruh Lingkungan Kerja dan Motivasi terhadap Kreativitas Karyawan Perum Pegadaian (Kanwil) Lim Sanny; Raden Ajeng Bebby Cahyani; Yogi Andhika
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.v4i1.1170

Abstract

The purpose of this study is to analyze the effect of work environment and motivation on creativity to Pawnshop employees, Regional Office of Central Jakarta. The method of analysis used in this study is quantitative study with population of 50 Pawnshop employees, Central Jakarta Regional Office. The data were collected by distributing questionnaires consisting of some questions. Variables in this study were divided into 2 groups, working environment (X1) and motivation (X2) as the independent variables, and creativity (Y) as the dependent variable. This research used linear regression analysis method and multiple regressions as tools to solve the problem. Results of the analysis showed that there are significant and simultaneous effects on variables between work environment and motivation on employees’ creativity of the pawnshop, Central Jakarta Regional Office.

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