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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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Hubungan Teknologi Informasi dan Formulasi Strategi Kompetitif Serta Dampaknya Terhadap Kinerja Organisasional: Kerangka Konseptual Agustinus Dedy Handrimurtjahjo
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.
Penerapan PSAK Adopsi IAS 41 Agriculture Stefanus Ariyanto; Heri Sukendar; Heny Kurniawati
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.v5i1.1208

Abstract

This study aims to determine whether the application of PSAK adopted from IAS 41: Agriculture should be applied to State-Owned Enterprises, especially the plantation SOE. So that the SOE financial information produced becomes more useful for decision-making. Furthermore, this study wants to answer what benefits can be obtained from the implementation of this standard on the plantation-based SOE. The main characteristic of IAS is the use of fair value model for biological assets owned by the agriculture-based entity. The use of this model raises a lot of controversy, primarily, associated with relevant quality and reliability of the information it produces. Research used qualitative method with data collection through literature study, survey, interview, and observation. Survey and interview were divided into two major parts, which were: on the compilers of financial statements and the stakeholders. From this study it can be concluded that the PSAK based on IAS 41 have not to be implemented yet in the near future due to IAS 41 will undergo quite significant revision. Currently, the State-Owned Enterprises could use the PSAK plantation SOE that has been issued.
Analisa Pengendalian Internal Terhadap Pembiayaan Mudharabah Studi Kasus Pembiayaan Mudharabah Bank Syariah Mandiri Cabang Kebon Jeruk Evi Alfiya; Mohammad Heykal
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.v5i1.1209

Abstract

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.
Kebijakan Angsuran Pajak Penghasilan Wajib Pajak Orang Pribadi Pengusaha Tertentu: Studi Kasus Usaha Mikro di Indonesia Fany Inasius
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.v5i1.1210

Abstract

The instalment of Income Tax for Individual Taxpayers of particular enterpreneur is determined at 0.75% of the total circulation of business under section 25 Income Tax Act, 2008. The prepaid’s payment of income tax implies the underpayment or overpayment of tax at the end of the tax year. If there is an overpayment of tax audits, it will be conducted according to the Law Number 28 of 2007 on the General Provisions of Taxation. This paper focuses on the discussion of income tax installments by individual taxpayer particular enterpreneur categorized as micro entrepreneurs. Based on the research conducted by the method of comparative research, descriptive and analytical documents, results show that the maximum limit of circulation to all types of businesses at the lowest rates and the type of agricultural businesses in the highest rates occur overpayment. It means the cost of taxation for individual taxpayers of particular entrepreneurs in micro business. This causes a particular burden for micro individual taxpayers of particular enterpreneur besides less aligned with the goal of the Income Tax Act change.
Analisis Faktor-Faktor yang Memengaruhi Dividend Payout Ratio pada Perusahaan Sektor Industri yang Terdaftar di Bursa Efek Indonesia Sunaryo Sunaryo
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.v5i1.1211

Abstract

The primary objective of this research is to learn the effect among return on assets (ROA), current ratio (CR), debt to equity ratio (DER), debt to total assets (DTA), and net income after tax (NIAT) with dividend payout ratio (DPR), either partially or simultaneously. Research used qualitative method with secondary data collected by purposive sampling from industrial companies sector listed in IDX and preceding journals of scientific articles. Research used simple regression to test the hypothesis simultaneously with F test and t test for testing the partial hypothesis. Results of this research describe that return on assets (ROA) and net income aftar tax (NIAT) have significant effects to dividend payout ratio, but current ratio (CR), debt to equity ratio (DER), and debt to total assets do not have significant effects to dividend payout ratio. It is recommended to further research that the topic of this reseach can be continued using merchandising and distribution company groups, or service company groups either general or special, like: hotels, insurances, hospitals, and banks.
Analisis Perbandingan Reksa Dana Saham Syariah dengan Reksa Dana Saham Konvensional Periode 2009–2012 Mulya Riyady Esha; Mohamad Heykal; Titik Indrawati
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.v5i1.1212

Abstract

The purpose of this study is to measure performance of sharia equity fund compared conventional equity fund and to find out whether the performance of sharia equity fund and conventional equity fund could outperform the market. The research method is annual return, risk adjusted return, and snail trail. The research object is equity fund that has been stated effective by Bapepam – LK before the research period. Result from this study is sharia equity fund has a better performance, a few of equity fund can outperform from the market, and the result of statistic test declares that there is not any different average performance of sharia equity fund and conventional equity fund with Significance level (0.05). Conclusion of the study is sharia equity fund have better performance and it could be compared with conventional equity fund.
Analisis Kinerja Keuangan terhadap Harga Pasar Saham pada Perusahan Pembiayaan Terbuka Pariang Siagian
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.v5i1.1213

Abstract

The main purpose of this article is to inform the result of research and analysis of financial performace effects to the stock market price done to go public financing companies in 2008-2012. Financial performance was assessed based on annual financial statements published on the website of each company and stock market price from the Stock Exchange’s website by the end of research period. Analysis of the financial performance limited on four financial ratios as representation of its financial ratios, such Current Ratio, Asset Turn Over, Return On Asset, and Debt Ratio. From the research and analysis obtained, there are significant effects from various independent variables to dependend variable, with t value: Current Ratio 0,738, Asset Turn Over 0,121, Return On Asset 0,703, and Debt Ratio 0,374; likewise simultaneously test with F value 0,41. All values showed more than 0,05; that it can be concluded there are significant effects between each independent variable and simultaneously to the dependent variable.
Keefektifan Kerja Sama Antarlembaga dalam Operasi Pemulihan Bencana Alam Banjir Studi Empirik di Provinsi DKI Jakarta Rita Rita
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.v5i1.1214

Abstract

Research on the effectiveness of interagency cooperation in recovery operation of natural disaster in DKI Jakarta regions combines between the research of interagency cooperation in disaster context and the research of interagency cooperation in public services. This research is deepened by comparing the perception of governmental organization and Non Governmental Organization (NGO). The aim of this research is to do the empirical test of the relationship of situational factors to interagency processes and outcomes. This research is not only to test the hyphotesis but also to observe the phenomenon in the interagency cooperation. The result of this reasearch shows that the perception of the leader of governmental organization toward communication is higher than the perception of leader of NGO. Cooperation between governmental and NGO within the effort to serve the disaster DKI Jakarta regions becomes a model of partnership interagency cooperation.
Analisis Pengaruh Variabel-Variabel Makroekonomi terhadap Tingkat Pengembalian di Pasar Modal Periode 2000 -2011 dengan Membandingkan Hasil Estimasi OLS, GLS dan MLE Sari Minjari Damayanti
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.v5i1.1215

Abstract

The factors in macroeconomic gives enormous influence on the fluctuation rate of return on stocks that is reflected in the stock price movement in the stock market. Movements in excess of the normal state, such as those caused by the global economic crisis, from the macro variables will create specific shocks on the capital markets, which will affect the value of the return on stocks in the capital market. To determine the effect of the factors or macroeconomic variables on the return of the index shares on BEI, empirical tests are accurately performed on these variables. This study has two main objectives: first to test how much the influence of macroeconomic variables on the return of the shares in the Indonesian Stock Exchange (BEI). Second, empirical research testing of variables using three different estimation methods, namely, Ordinary Least Squares (OLS), Generalized Least Square (GLS) and Maximum Likelihood Estimation (MLE) to find out how much the estimation accuracy of the three methods. The empirical result shows that there is a significant relationship between composite stock returns BEI and three macroeconomic variables, the consumer price index (inflation rate), exchange rate and interest rate of SBI. These results indicate that the three macro variables that affect the rate of return on the stock market.
Model Pengukuran Kinerja Customer Relationship Management dalam Industri Perbankan Freddy Simbolon
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.v5i1.1216

Abstract

High competition in the banking industry requires the banking industry to properly manage relationships with customers, as it is known as Customer Relationship Management (CRM). CRM applications will become effective when supported by information technology. Investment in information technology is not a small investment, because the higher the information technology, the greater the value of the investment. This study aims to obtain a model of CRM performance measurement in the banking industry efficiently and effective. The method in this study uses descriptive analytical method, while the results obtained in this study is a CRM Scorecard. CRM Scorecard is one of the approach models that correctly measure the performance of CRM, which is based on information technology. Through CRM Scorecard approach, information technology investment in CRM is no longer seen as a cost center, but seen to be a profit center, because the company can manage customers efficiently and effectively in order to enhance shareholder value in the future.

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