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Binus Business Review
ISSN : 20871228     EISSN : 24769053     DOI : -
Core Subject : Economy,
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.
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Articles 1,231 Documents
Probabilitas Tingkat Laba Bursa Efek Indonesia Periode 1 Juli 1997 – 1 Juli 2011 Tomy G. Soemapradja
Binus Business Review Vol. 2 No. 2 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i2.1228

Abstract

Capital market investor should considers whether the higher expected return, the more risk should be taken, to minimize speculative decision. The research objectives are measuring and describes the probability distribution of market return of IHSG, in July 1, 1997- July 1, 2011, according to availability of public data provided by Indonesian Stock Exchange (IDX). Classification were made with several considered assumptions, results that the largest probability movements of Indonesian Stock Exchange, represented by IHSG percentage of change, is relatively stable of 89,1%, the cumulative probability of downtrend and market crash is 6.3%, whether the cumulative probability of uptrend and booming is 4,6%. This research results the expected return based on probability distribution is 0.049% per day. Assumed 12% pa of time deposits interest rate or 0.033% per day, it means the market risk premium only 0.17% per day or 6% pa. The Capital market is suitable for risk seeker rather than risk averter or risk normal. But risk averter and risk normal may use other alternative instrument such mutual funds when they want to invest their money into capital market. 
Faktor-Faktor yang Mempengaruhi Praktik Perataan Laba pada Emiten dalam Industri Manufaktur dan Indeks LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2006-2008 Armanto Witjaksono; Tediyanto Tediyanto
Binus Business Review Vol. 2 No. 2 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i2.1229

Abstract

The purpose of this research was to test factors that influence income smoothing in manufacture industry which listed in Indonesia Stock Exchange (BEI) and in companies registered in LQ45 index. Factors would be tested were company size, profitability, financial risk, and public ownership structure. Number of sample was 74 companies consist of 65 manufactures and 9 other registered in LQ45 respectively. Sample selection conducted using purposive sampling method. The criteria’s were the companies should been listed from year 2006 until 2008, never reporting net loss, complete data, reporting currency was IDR, did not involve in any merger nor acquit ion, and consistently registered in LQ45 index during observation. To identify the company that conduct income smoothing we using Eckel Index. Hypothesis would be tested using binary logistic regression. The results showed that company size had significant influence toward income smoothing, however profitability, profitability, financial risk, and public ownership structure had not significant influence toward income smoothing. 
Analisa dan Perancangan Sistem Informasi Aktiva Tetap dalam Upaya Pengendalian aktiva Tetap yang Bersumber dari Pembelian dan Donasi Eka Novianti
Binus Business Review Vol. 2 No. 2 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i2.1230

Abstract

In an institution of capital assets is one of the very important work that needs to be managed well, both in terms of maximizing the value of benefits and terms of existence that can be used optimally. Likewise, management information about the assets that will be used for good decision-making. A system designed to optimally utilize the information. Fixed Assets Information System that meets the user requirements and works properly can provide precise and accurate information is required. Users can easily find out the value of the acquisition and the value of accumulated depreciation of assets which no longer belongs to the company. The values that have an impact on the Financial Position Report will generate a report more accurate and reliable. 
Pengaruh Current Ratio, Debt to Equity Ratio, dan Devidend Pay Out Ratio terhadap Price Earning Ratio pada Kelompok Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Sunaryo Sunaryo
Binus Business Review Vol. 2 No. 2 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i2.1231

Abstract

The primary objectives of this research is to learn correlation and effecting among CR, DER, and DPR with PER neither partial nor simultaneous. Data secondary collected by industrial random sampling groups listed at IDX and the journal preceding research persons. The results of the research describe that CR and DER have not any effecting significant, negative medium correlation for CR, and negative high correlation to PER, and DPR have effecting significant, positive low correlation to PER. But CR, DER, and DPR have the effecting significant simultaneous to PER. Recommended that the topic of this research can be continued with merchandising company groups, or service company groups either general or special service company groups likely banking, hotel, or insurance, or added with new independence variables. 
The Impacts of Implementation Accounting Standard PSAK No. 24 (Revision 2004) on Post Employment Benefit Towards Company’s Performance Elfrida Yanti
Binus Business Review Vol. 2 No. 2 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i2.1232

Abstract

Financial analysis is useful for all company to measure their performance and expected to show improvement result in order to determine the company’s condition. . Financial ratios are tools to help anticipate the future conditions and to predict some actions or strategies that will useful in improving the company’s future performance, which is from evaluating the previous financial statement. Using financial ratios this research tries to impose one indicator, post employment benefit and how it would impact company financial performance. PT. ABC Will be the object case which implementation the post employment benefit based on particular regulation PSAK No. 24 (revision 2004). The researcher would like to focuses on the profitability ratios by Return on Asset ratio (ROA), liquidity ratio by Current Ratio (CR) and the leverage ratio by Debt-Equity ratio. 
Analisa Rasio Keuangan untuk Memprediksi Perubahan Laba pada Perusahaan Telekomunikasi Indonesia Engelwati Gani; Almitra Indira
Binus Business Review Vol. 2 No. 2 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i2.1233

Abstract

This study was conducted to test the variable Current Ratio (CR), Net Profit Margin (NPM), Operating Margin Ratio (OMR), Return On Equity (ROE), Return on Assets (ROA) and Total Asset Turn Over (tattoo) to changing profit. Data obtained by the method of purposive sampling criteria (1) Telecommunications Companies listed on the Indonesia Stock Exchange (IDX) and consistently throughout the study period (2003 to 2010) and Telecommunication Company that provides the data of financial statements during the study period (2003 to 2010). The analysis showed that the data used in this study have been normally distributed and satisfy the classical assumptions, which include: there is no autocorrelation, no symptoms of multicollinearity, and no symptoms hetereskedasitas. From the results of regression analysis showed that the variables Net Profit Margin (NPM) and Operating Margin Ratio (OMR) partially significant effect on change in earnings. While the variable Current Ratio (CR), Return on Equity (ROE), Return on Assets (ROA) and Total Asset Turn Over (TATTOO) no significant effect on changes in earnings. The six variables used in the study jointly affect changes in earnings. Predictive capability of the six variables simultaneously is equal to 36.4%. 
Pengaruh Nilai Simbolis dan Utilitarian Persepsian pada Sikap Konsumen dan Niat Beli Rita Rita
Binus Business Review Vol. 2 No. 2 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i2.1234

Abstract

Brand makes easier consumer to take efficiently purchase decision about the product. Consumer choices product or brand are driven by utilitarian and hedonic considerations. The main purpose of this study was to examine the effect of perceived symbolic value and utilitarian value on consumer attitudes toward brand and purchase intentions. The respondents in this study are university students in Yogyakarta. Sampling technique used was purposive sampling. There are only 235 respondents among 400 questioners whom can be used as samples. Validity and reliability testing were conducted in order to figure out the validity rate and data reliability. The data were analyzed by using Regression Analysis. The results provide support for seven of the eight hypothesized. The results provide that symbolic value and utilitarian value as two different value but related. The results show that symbolic value and utilitarian value have a positive impact on consumer attitudes toward brand and purchase intentions. 
Analisis Ekonomi Usaha Ternak Kelinci Darman Darman
Binus Business Review Vol. 2 No. 2 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i2.1235

Abstract

Rabbit livestock development has been started since the 80's and received a positive response from all walks of society and government officials in addressing nutrition fulfillment. The main obstacle in its development is still a psychological effect among men with cattle and rabbits in terms of cutting as well as to eat. On the other animals are prolific rabbit and bear a short distance so as to produce a sufficiently high number of children in a short time unit (per year) so that the meat is known as a reliable provider. Rabbit farm business other than as a fulfillment of nutrition (subsistence) needs the support to lead to market-oriented commercial enterprises. Have tried to do an intensive analysis of enterprise-scale rabbit breeding 20 males and 5 tails as a business producing meat and pelts for one year. The results of the economic analysis suggests that gains on the scale of the business amounted to Rp 9.206.200/tahun or Rp 767.183/bulan (in this calculation is carried out an assessment of the remaining rabbit pieces that have not aged, as in cash opnam remaining number of (young cattle). 
Sistem Pengendalian Intern pada Perusahaan Kecil dan Menengah Heny Kurniawati
Binus Business Review Vol. 2 No. 2 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i2.1236

Abstract

The effective Internal Control System plays fundamental role in a strong corporate governance. This case study describes and discusses how the implementasion of internal control system in small and medium companies, the characteristics, and the weaknesses and strengths of internal control in the companies. This case study shows that the characteristics of small and medium companies contribute to the weaknesses and strengths of internal control they have. The understanding of the characteristics and effectiveness of small and medium companies internal control will help auditors to conduct financial audit as well as performance audit.
Implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) pada PT Saptawira Adhitama Tour & Travel Stefanus Ariyanto; Kartika Wijaya
Binus Business Review Vol. 2 No. 2 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i2.1238

Abstract

Mulai tahun 2011, setiap entitas tanpa akuntabilitas publik diberikan pilihan menggunakan PSAK umum atau SAK ETAP. Sekali entitas memilih PSAK Umum maka tidak dapat merevisinya kembali. Oleh karena adanya isu strategis ini, maka entitas tanpa akuntabilitas publik yang sudah menerapkan PSAK Umum perlu mempertimbangkannya kembali dengan cermat. Tujuan penelitian ini adalah untuk menyusun panduan implementasi SAK ETAP bagi entitas yang ingin menerapkan standar tersebut. Metode penelitian yang digunakan adalah penelitian explanatory yang bersifat deskriptif kualitatif. Penelitian ini menggunakan data primer yang diperoleh langsung dari PT Saptawira Adhitama Tour & Travel yang merupakan entitas tanpa akuntabilitas publik dan bergerak dalam industri jasa perjalanan wisata. Selama ini perusahaan menyusun laporan keuangan hanya untuk pihak internal dan pihak IATA dalam memenuhi kewajiban pelaporan afiliasi. Standar yang diikuti dalam menyusun laporan keuangan adalah campuran antara PSAK Umum dan non PSAK. Setelah mengimplementasikan SAK ETAP pada perusahaan, dapat ditarik kesimpulan bahwa dalam menerapkan SAK ETAP terdapat beberapa langkah yang harus diikuti entitas seperti; penyusunan neraca awal dengan mengakui dan tidak mengakui pos-pos Aset dan Kewajiban yang dipersyaratkan dalam SAK ETAP, mereklasifikasikan pos-pos yang diakui sebagai suatu jenis Aset, Kewajiban, dan komponen Ekuitas berdasarkan SAK ETAP dan menerapkan SAK ETAP dalam pengukuran seluruh Aset dan Kewajiban yang diakui Terdapat beberapa perbedaan dalam proses pencatatan akuntansi sebelum dan sesudah menggunakan SAK ETAP. Prinsip-prinsip akuntansi yang sudah sesuai dengan SAK ETAP harus dilanjutkan secara konsisten. 

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