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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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PENGARUH DISPLAY PRODUK PADA KEPUTUSAN PEMBELIAN KONSUMEN Ina Melati
Binus Business Review Vol. 3 No. 2 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i2.1270

Abstract

Most of ritel outlet recently using product display as a one of their best marketing strategy, the reason is quiet easy to be understood, since consumers are too easy to be teased by those kind of beautiful product display that is being displayed by the retail outlet. The good retail outlets are trying their best to design and make the very good product display, so they can attract more consumers and make them not thinking twice to visit their store and purchase lots of thing. Clearly seeing that an attractive product design is able to influence a consumer to make a buying decision. 
PENGARUH STRATEGI PEMASARAN TERHADAP PENINGKATAN PENJUALAN PADA PERUSAHAAN” DENGAN MENETAPKAN ALUMNI DAN MAHASISWA UNIVERSITAS BINA NUSANTARA SEBAGAI OBJEK PENELITIAN Hendry Hartono; Karyana Hutomo; Marshelia Mayangsari
Binus Business Review Vol. 3 No. 2 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i2.1271

Abstract

With more advanced technology in the era of globalization, every company strives to always improve the quality of its production and marketing management with the goal of maximizing the benefits of appropriate targets desired by each company. Marketing is one very important function within the company, which with the right marketing can determine the sales volume and position of the company (product) in the market. By analyzing the survey results with the review and assessment activities based on the theories that exist in the literature that has been collected, the respondents considered important to the company's use of marketing strategies that companies can develop and run well in line with current technology. 
EMAS SEBAGAI LINDUNG-NILAI INFLASI Tomy G. Soemapradja
Binus Business Review Vol. 3 No. 2 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i2.1272

Abstract

One of the factors that can reduce the value of assets and investments is inflation. Inflation is a systemic risk that cannot be avoided even it is performed portfolio management. Nevertheless, it could still be pursued with inflation hedging, ie by combining gold investments in a portfolio investor. 
PENERAPAN PAJAK PENGHASILAN PADA PERUSAHAAN JOINT VENTURE (STUDI KASUS: PT. BK, PERSERO) Maya Safira Dewi; Siti Bening Lestari
Binus Business Review Vol. 3 No. 2 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i2.1273

Abstract

The purpose of this writing is to determine how the implementation of policies in terms of taxation, in particular the application of income tax on the joint venture, both based on the application of tax laws and regulations, as well as based on the agreement with the contractual agreements in the Joint Venture. The method of research used in writing this thesis is descriptive method. Descriptive method used by the writer after collecting data and information gained, so it can be explained, and then to draw conclusions in a systematic, factual, and accurate information on the facts of the problem studied. The result of writing this thesis is an understanding of the application of income tax on its Joint Venture. Given this research, the reader is expected to increase knowledge about the implementation of corporate tax in the Joint Venture. In addition, the company is expected to implement the tax policy on its Joint Venture with better in the future. 
PREDIKSI JUMLAH PENERIMAAN SISWA SMK SWASTA TAHUN AJARAN 2011/2012 Haryadi Sarjono
Binus Business Review Vol. 3 No. 2 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i2.1274

Abstract

This study aims to determine prediction number of modern private Vocational High School (SMK) students in a province in Borneo with the approach of six forecasting methods: Linear Regression, Exponential Smoothing with Trend, Exponential Smoothing, Weighted Moving Average, Moving Average, and the Naive Method, besides using Manual calculation, the approach of QM for windows is used as a comparison. The result will be determined by the six forecasting methods which is used as a proper basis for the next calculating based on the smallest MAD (Mean Absolute Deviation) and MSE (Mean Squared Error) approach. The data in this study were made by the writer alone. 
SUATU TINJAUAN TENTANG PERANAN BANK UMUM SEBAGAI LEMBAGA INTERMEDIASI KEUANGAN PERIODE 2007 HINGGA 2011 Kasiyat Kasiyat; Pariang Siagian
Binus Business Review Vol. 3 No. 2 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i2.1275

Abstract

This article aims to analyze the contribute of banking as intermediate institutions by studying if there is the significance relationship between the amount of funds raised and amount of outstanding loans or given credits as the two main functions of banks. The benefits are useful for banking authorities, management of banks, costumers, and scientific people according to their interests. Population as object in this research were all of commercial banks listed in Bank Indonesia website. The representative samples were 10 banks which have been go public. The data were got from the statements of financial position, 2007 to 2011 periods by using technical sampling. The research methods, first were used classical asumption, then regression analysis to test the hypothesis t-test. From the research, it showed that amount of funds raised and the amount of outstanding loans were normally distributed with a significance value 2,000. Autocorrelation test results were obtained that the data were free of the problem of autocorrelation, where the DW-value is 2,946. Correlation analyze was performed on the two variables have the positive outcome or significance to the value of r = 0,947. And the results from the analyzed of test significance of correlation coefficient, showed that the relation between the two variables can be generalized to all commercial banks because the value of t was 23,274. 
Pengaruh Faktor-Faktor Penentu Perataan Laba terhadap Return Saham pada Perusahaan Perata Laba di Industri Manufaktur Rosinta Ria Panggabean; Novita Novita
Binus Business Review Vol. 3 No. 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1277

Abstract

Income smoothing is the way that used by management to reduce fluctuation in reported earnings to fit the desired target. Income smoothing action is considered as a common action done by management to achieve certain purposes. The purpose of this research is to analyze the influence of determinant factors of income smoothing (net earnings, total asset, total sales, leverage, and operating profit margin) toward stock return. Thesample used in this research is 48 manufacturing companies listed in Indonesian Stock Exchange selected by purposive sampling method. Eckel Index is used in this research as the assumption of income smoothing. The data analysis methods that been used are classical assumption test that included test of normality with One Sample Kolmogorov-Smirnov, multicollinearity test, autocorrelation test, and heteroskedastisity test withscatterplot. Moreover, data are also analyzed using regression test with f test and t test.Based on the result of this research, it is shown that only the net earnings which have a significant influence on stock returns. While, total assets, total sales, leverage, and operating profit margin have no influence on stock returns. Result of this research which conducted by f test (simultaneous test) showed that all independent variables (net earnings, total assets, total sales, leverage, and operating profit margin), together have a significant influence on stock returns.
Evaluasi Kurikulum Sekolah Menengah Jurusan Akuntansi Menjelang IFRS Holly Deviarti; Heny Kurniawati
Binus Business Review Vol. 3 No. 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1278

Abstract

The changing of financial accounting standard into International Financial Report Standard (IFRS) is the headline for all accountants, for professional public, company and academic accountants. The purpose of this research is to evaluate the curriculum of vocational high school (SMK) accounting major in the advance of applying IFRS. The method used is descriptive explorative approach. This research started through library research, interview with teachers, hold trainings and questionnaire, and analyze the activities. The result showed that SMK in accounting major is not ready yet for the advance of IFRS convergence in 2012, so does the knowledge socialization among teachers and instructors. The researcher recommended holding the preparation for PSAK in IFRS convergence curriculum-based (in cooperation with fostering directorate of vocational high school), training for teachers, arranging accounting books or modules, and adding subjects about IFRS for opening knowledge.
Model Knowledge Management Di Perguruan Tinggi Dyah Budiastuti
Binus Business Review Vol. 3 No. 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1279

Abstract

Business conditions change quickly, pushing companies to change the way they compete. The Era of knowledge-based economy provides challenges for collaboration, innovation, adaptation, technological mastery and market, as well as intellectual assets management company. Relying on existing core competencies does not guarantee the company able to create competitive advantages. To face the challenges of existing companies must be able to manage the knowledge that having through the application of Knowledge Management (KM).Similarly with colleges based on human capital, the need to manage organizations that encourage the formation of cultural knowledge creation, knowledge sharing, and knowledge utilization through the application of Knowledge Management. With Knowledge Management, recognition quality of a lecturer is not based only on seniority but on the extent to which lecturers are acts as a general user, specialist, solution communities, as well as professional.
Metode PLS: Analisis Kinerja Karyawan melalui Kepuasan Kerja dan Komitmen Karyawan Saskia Yuanita; Dyah Budiastuti
Binus Business Review Vol. 3 No. 2 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i2.1280

Abstract

Global challenges of the current causes increasing competition among national and international businesses. Under these conditions, the company realizes the importance of quality and efforts to enhance competitiveness by doing improvements consistently and continuously in order to meet customer and market needs. This study aims to examine the effect of the implementation of ISO 9001 quality management system onemployee performance, and the moderating effects of job satisfaction and employee commitment to the relationship between the application of ISO 9001:2008 quality management system on employee performance. The method used to analyze is Partial Least Square (PLS). The results show that the application of ISO 9001:2008 quality management system affects performance of employees with employee satisfaction and commitment as moderating variable that affect the relationship between the application of ISO 9001:2008quality management system on employee performance. Both variables, moderating employee satisfaction and commitment have positive parameter estimation, so that when the satisfaction and commitment of employees increase, it will give effect to the improvement of the implementation of the ISO 9001:2008 quality management system on employee performance.

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