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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
 81   82   83   84   85 
Analisis Dampak Perubahan UU Pajak Penghasilan terhadap Besarnya Pajak Penghasilan pada PT JAJ Maya Safira Dewi; Hana Setiawati
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.v2i2.1239

Abstract

One of company aims is improve company value by minimize tax burden that must paid. Nevertheless, for minimaze tax burden is referred must in accordance with Indonesia Tax Law. Reason and writer target is select this is because to analyse how far PT JAJ comprehends and deepens Law that go into effect in Indonesia and how far PT JAJ obeys its taxation obligation and give direct best solution can be applied to the problem that faced PT JAJ. Where the shoe pinches in research this is how PT JAJ executes its taxation obligation bases regulation and taxation rule that go into effect and keep abreast of regulation that effected. Research Method that used is research explanatory that have the character of qualitative in form of case study. Research that conducted is analysis to newest applying of taxation regulation, fiscal correction and reconciliation to the company income statement, calculation analysis for tax credit and decrease of company plant asset. In this research, PT JAJ has went by the book that go into effect. Nevertheless, there still some mistakes in conducting calculation, until tax liability that ought to remit differ from tax liability that counted company.From research result above, a large part of causes its is existence of inadvertence in counting tax liability company and tax consultant that has not yet fully obeyed taxation obligation to axation. 
Analisa Pengaruh Ekonomi Kerakyatan sesuai Amanat UUD 1945 terhadap Pertumbuhan Ekonomi Indonesia Hendri Hartono; Rido Sarwono
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.v2i2.1240

Abstract

Cooperatives are one ideological concept of Indonesian economy and stated firmly in constitutional of Republik Indonesia. The growth of cooperatives in Indonesia has complex problems so they are pushed by capitalism power from private companies. Whereas, cooperatives were built as economical blocks in mediating Indonesian people to be more welfare economically. Data from Cooperatives Department, there are significant growth of cooperatives from 2006 to 2010: the active cooperatives are 98.944 up to 124.855. Meanwhile, the unactive cooperatives are 42.382 (2006) to 52.627 (2010, in total amount of 177.482 in 2010. The cooperatives growth is interesting to be research in the future to identify wealth of cooperatives and which area has the most rapid growing of cooperatives. 
Pengaruh Store Atmosphere dan Store Image terhadap Keputusan Pembelian Konsumen pada Toko Buku Gramedia Pondok Indah Vitta Maretha; Engkos Achmad Kuncoro
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.v2i2.1241

Abstract

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. 
Peranan Pajak Progresif Kendaraan Bermotor dalam Tranportasi Kota Besar Hanggoro Pamungkas
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.v2i2.1242

Abstract

Transportation in big cities has phenomenal progressrecenly, with growths in automotive vehicles number over the infrastructure and roads length. Jakarta as the bigest cityand the capital of Indonesia has stronger economics, wider areas, more automotive vehicles number, and its populations. Data in the survey, literatures, and analysis over three years in Jakarta, has shown fantastic changes of automotive vehicles number growth composition. Two wheels automotive vehicles growth and number are in the top rank from other categories. Survey of Jakarta has shown economics growth that has increased prosperity of some population group, caused to automotive ownership taxes increase. In the contrary it has also negative effects in inefficiency and national social cost caused from traffic problem. It is suggested that options possibility to overcome from traffic or transportation problem in Jakarta, especially related to traffic management or automotive vehicle ownership management. 
Evaluasi Sistem Pengendalian Intern Atas Penjualan Kredit, Piutang dan Penerimaan Kas pada Pt Equipindo Perkasa: Studi Kasus pada Cabang Jakarta Kriswanto Kriswanto
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.v2i2.1243

Abstract

Selling is the main income for companies, therefore it needs selling internal control. The research method used is exploratory; it is used through literature review and field research. In gathering secondary data, the researcher used both theoretical and company documentation by gathering, reading and learning data and information theoretically. Meanwhile, in field research, the researcher explored company in direct as research object through observation, interview, and survey by questionnaire. The research result showed that internal control in selling function still has not properly executed. Through the existing problems, it could be concluded that internal control for credit selling has not executed effectively and efficiently.
Faktor-Faktor yang Mempengaruhi Variasi Tarif Pajak Efektif Perusahaan: Studi Terhadap Perusahaan yang Terdaftar di BEI Tahun 2002 – 2006 Gatot Soepriyanto
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.v2i2.1244

Abstract

This paper analyzes the determinants of variability in corporate effective tax rates (ETRs) in a multivariate framework, using 2002 – 2006 Indonesian listed companies’ micro-level data. Specifically, I examined the association between effective tax rates (ETRs), firm size and variable proxying for firm’s capital structures and asset mix while controlling from profitability. This study’s present evidence that ETRs are associated with the asset mix (level of capital intensity and inventory intensity) and return on assets. However, results also show that ETRs are not associated with size and firm’s capital structure. Additionally, I controlled industry membership in sensitivity analysis because these firm specific characteristics might differ systematically by industry. To ensure the robustness of the result, diagnostic check was also performed. Related to the 2008 tax law amandement, this research can contribute to tax authority in order to identify firms that still have the potential to pay more taxes by looking at their capital intensity and inventory intensity. 
Membuat Keputusan yang Melibatkan Analisis Relevant Costing: Suatu Studi Dokumentasi Kartika Dewi
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.v2i2.1245

Abstract

In business environment, managers face the challenges to take so many decisions to maximize Net Operating Income for the company as well as company objectives.The decisions taken are involeved with many data:qualitative and quantitative. Because information is many but not all of the are relevant to decision, some are relevant, some are irrelevant. Timing is one of important element in making decision.Manager uses his/her experience in making decision. 
Contribution Margin and Popularity Analysis for Top Ten Menus in the X Restaurant Bogor Agung Gita Subakti
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.v2i2.1246

Abstract

One of the growing tourism facilities is the restaurant that offers a certain menu. Can be ascertained with the development of restaurants in the city of Bogor and the race in competition provides satisfaction to its customers are increasing. Although customer satisfaction is one of the main goals, but there is another side that often burdens the mind of the restaurant. The burden of thought is simply presented in the following question: why is the menu that is sold in demand does not provide a significant profit, but the menu that is sold less in demand has made significant profit. One of the efforts made to face the fact this is the menu still serves as a typical restaurant menu, even though profits are not significant. On the other principle that the sale should provide benefits can still be significant, so to overcome this problem required steps up marketing strategies and design with attention to any changes that occurred. 
Pengembangan Knowledge Management Berbasiskan Talent Management untuk Mendukung Knowledge Culture Hery Harjono Muljo
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.v2i2.1247

Abstract

Every organization needs to realize that the inside knowledge should be used efficiently and effectively, and also should get support from knowledge culture. The purpose of the writing is the development of knowledge management based on talent management to support the existence of knowledge culture. The method used is through survey, interview, direct observation and literature study. Survey and interview had been done in Talent Management BINUS University, especially in Learning and Department (L&D) unit. The direct observation is through key performance indicator of lecturers. The literature study is through exploring scientific journals, especially related to the topic of knowledge management through website. The result is that it could be concluded in strategy of policy and award rewarded used to approach knowledge management development in supporting knowledge culture. 
Penerapan E-Bisnis sebagai Pembentuk Keunggulan Bersaing (Competitive Advantage) pada Perusahaan Cooky Tri Adhikara
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.v2i2.1248

Abstract

E-bisnis telah memiliki pengaruh besar pada hubungan bisnis dilevel perusahaan, bisnis dan operasional. Sukses tergantung pada manajemen yang berpikiran terbuka sehingga dapat memahami dan memperoleh nilai nyata dari e-bisnis. Manfaat dari e-bisnis bukan hanya mempercepat dan mempraktikkan proses internal perusahaan tersebut, tetapi juga dari kemampuannya untuk menyebarkan keuntungan kepada anggota lain dari supply chain tersebut. Organisasi juga dapat menambah nilai positif terhadap konsumen melalui produk dan jasa dengan banyak cara yang bisa dilakukan oleh e-bisnis. Lebih banyak lagi, dalam sebuah perubahan lingkungan hidup yang cepat, penerapan e-bisnis bisa membuat organisasi menciptakan keunggulan kompetitif untuk memenangkan kompetisi. 

Page 83 of 124 | Total Record : 1231

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