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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 Kesulitan Keuangan Perusahaan Perbankan dan Lembaga Pembiayaan Iskandar Putong; Engelwati Gani
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.v3i1.1292

Abstract

Analysis of financial distress at the main company that has sold its shares in an open society (go public) becomes so important because most companies always display the good side of the company in the form of financial reporting data each year. For ordinary people the financial statements audited by a valid and authorized institutions listed on stock exchange by naked eye showed a good performance in finance, but in a more in-depth analysis of the data the form of numbers that will give I different conclusion to the eyes economists and financial analysts to the case. In this study, it is used general sample 4 companies engaged in finance. The Discriminant analysis model using the Altman Z-Score that dissect the financial statements of the company for 3 years showed that not always the companies that have go public must be good financial performance as well. Two of four companies surveyed, in fact, are predicted theoretically bankrupt because the companies were experiencing financial distress.
Pengaruh Dana dan Waktu Dosen terhadap Minat Meneliti: Studi Kasus Universitas Bina Nusantara Hery Harjono Muljo
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.v3i1.1293

Abstract

Few numbers of lecturers who did research is a big question of why it happens. It is provisionally estimated that research funds offered and limited time to do such led some lecturers did not do their obligations. This raises the question of whether research funds affected the lecturer’s interests in researching or limited time of a lecturer affected the interests of a lecturer to do a research. The aim of this study is to find out either the funds or the time affected the interests of lecturers to do a research. This study used quantitative, nonexperimental methods. There are two independent variables and one dependent variable in this study. The X1 represents the funds, and the X2 represents the time. While the Y variable represents the interest in researching. The study results show that both funds and time have a weak correlation to the interests in researching, and funds have a weak correlation over time. Moreover, based on the results of hypothesis testing between funds (X1) and time (X2) show that there is no significant relationship exists between funds (X1) and time (X2). It means that there is a negative correlation, weak and insignificant.
Analisis Pengaruh Likuiditas, Solvabilitas, dan Profitabilitas terhadap Market Value Added (MVA) Marsya Aisyana; Yen Sun
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.v3i1.1294

Abstract

This study aims for analyzing the influence of liquidity, solvability and profitability to market value added. There are 22 companies of LQ 45 used as samples during the period of 2007-2009. Sampling technique used in this study is purposive sampling. Furthermore, the statistical test used in the data analysis and hypothesis testing is multiple linear regressions. The independent variable consists of 6 variables; acid-test ratio, debt ratio, debt to equity ratio, times interest earned (TIE), return on asset (ROA) dan return on equity (ROE). While the dependent variable used is market value added (MVA). The result shows that only return on asset (ROA) has a significant and positive impact to market value added (MVA). Whereas, the acid-test ratio and debt ratio has a positive and insignificant effect, the debt to equity ratio, times interest earned (TIE), and return on equity (ROE) has a negative and insignificant effect to market value added (MVA).
Persepsi Mahasiswa Akuntansi dan Akuntan Pendidik Binus University Mengenai Aturan Etika dalam Kode Etik Ikatan Akuntan Indonesia 2010 Ficha Hermanto; Sudarmo Sudarmo; Zulfitry Ramdan
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.v3i1.1295

Abstract

The purpose of this research is to find out the perception difference between Binus University accounting lecturers and students in understanding Ikatan Akuntan Indonesia (IAI) code of conduct.The code of conduct consists of five elements, those are independence, integrity and objectivity; common standards and accounting principles; responsibility to clients; responsibility to colleagues; responsibility and other practice. This research gathered the primary data through questionnaires about code of conduct from accounting lecturers and students in Binus University. The hypothesis has been analyzed with Independent t-test. The result shows that there is only one perception difference, which is in responsibility to clients. It is caused by experience difference between lecturers and students.
Audit Operasional Atas Siklus Pendapatan pada PT New Inti Furnindo Cabang Bandung Stefanus Ariyanto; Juli Yanti
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.v3i1.1296

Abstract

PT New Inti Furnindo Branch Bandung is a private company engaged in the knock-down furniture trade, ,which is a branch of the PT New Inti Furnindo Branch Jakarta. The products sold are produced centrally in Jakarta. The problems faced by this company are annual sales that never meet the targets set by the head quarter, the problems in the organizational structure and procedures of sales and cash receipts that are considered less effective and efficient in achieving corporate objectives. The method used to examine the issue is to do a descriptive analysis to compare the current condition with criteria or standards that should be implemented, examined data relating to the company's revenue cycle and then make direct observations on the implementation of sales procedures, and conduct interviews with officials related to findings. The results indicate that the sales target setting is not effective, the establishment of sales procedures and organizational structures that are inefficient. This condition will cause the company less economies, which in turn affect the company’s going concern.
Evaluasi Ekstensifikasi dan Intensifikasi Pajak Serta Kontribusinya dalam Meningkatkan Penerimaan Pajak Penghasilan Orang Pribadi pada KPP Pratama Jakarta Tanah Abang Dua Maya Safira Dewi; Mirza Maulida
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.v3i1.1312

Abstract

In 2010, a number of efforts such as the safeguard mechanism has been implemented by the KPP Pratama Jakarta Tanah Abang Dua, one of the safeguard mechanism is an intensification of activity or potential tax starting from the unified tax mapping activities, benchmarking and profiling, with an analysis of the sectors found on the contribution of a region (eg county or city) or the sectors contained in the contribution of tax revenue a tax services office or regional office of the Directorate General of Taxes. Given the working area of KPP Pratama Jakarta Tanah Abang Dua are in the economic and strategic business centers and many residents which don’t have tax ID, provide more opportunity for KPP in capturing the public to serve the taxpayer by providing tax ID. But in actual KPP Pratama Jakarta Tanah Abang Dua should be able to read situations and anticipate the various circumstances that might be a problem in the smooth operation of extending the taxpayer, such as mutations in the population without changing the domicile of the candidate statements taxpayers of local authorities and social conditions change.
Kompetensi Teknologi Informasi dan Komunikasi Perguruan Tinggi Harjanto Prabowo
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.v3i1.1313

Abstract

Indonesian universities face internal and external challenges that need to be answered with the proper implementation of competitive strategy, especially for the development of organizational competencies needed in the future. This paper describes the importance of higher education having the competence of information and communication technology (ICT) which is strategic and operational as well as success indicators for the competency.
Peran Intrapreneurship dalam Membangun Daya Saing Kultural di Perguruan Tinggi: Sebuah Kerangka Penelitian Agustinus Dedy Handrimurtjahjo
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.v3i1.1314

Abstract

This paper develops a conceptual framework for intended study which will examine the role of intrepreneurship in building cultural competitiveness in Higher Education (HE). Intrapreneurship (entrepreneurship within existing organizations) is used on organizational level. Previous study argued that four variables of Cultural Competitiveness (entrepreneurship, innovativeness, market orientation, and organizational learning) had a direct effect on organizational performance. Meanwhile, the other study argued that Intrapreneurship had a direct effect on organizational performance. The effect of the four market-based elements (intrapreneurship, market orientation, innovativeness and organizational learning) on performance will be examined by testing two alternative analytical models in different types of higher education institutions. The size and age of HE institutions are also considered as the interactive elements that might be different across different HE institutions. Testing two alternative models in developing countries will support whether the generalizability of the two alternative models and the constructs used in different country setting is acceptable.
Peran Keterlibatan Konsumen dalam Pembelian Aksesori Fotografi Retno Dewanti; Nicky Agathon Sebastian; Rita Rita
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.v3i1.1315

Abstract

Nowadays Consumer Involvement, in the midst of business competition, becomes an interesting topic to discuss. The level of consumer involvement can be based on the value and the needs felt by the consumers themselves. The purpose of this research is to analyze the influence of Promotional Mix and Situational Context toward the consumer involvement and its impact on the purchase decision on photography accessories. The data was gathered from a photography fan community. The method used on this research is Path Analysis in order for us to know about the purchase decision making based on two variables, they are, the indirect impact of promotional mix towards the purchase decision and the indirect impact of situational context towards the purchase decision. The analyzed data shows that, together, promotional mix and situational context are affecting the photography consumers’ involvement and they create an impact on photography accessories purchase decision.
Analisis Penerapan Akuntansi Musyarakah terhadap PSAK 106 pada Bank Syariah X Muhammad Yusuf
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.v3i1.1316

Abstract

Islamic accounting standard is necessary in order to support the development of Islamic banking since it becomes the key to success standard Islamic bank in serving the community. Information provided by Islamic banks can be either financial reports or information of Islamic banking products. Broadly speaking, these products funding and lending of Islamic banks mobilize funds are grouped in a scheme consisting of the principles of Islamic banks are wadi'ah financing and mudarabah financing. The research focuses on the profit and loss sharing scheme, particularly the Musharakah financing. This research is to compare between theory and practice prevailing in the company, especially in the accounting treatment and measurement of the Musharaka Islamic Bank X, about whether or not the accounting treatment in accordance with PSAK 106. Accounting Musharaka. The results of this study suggest that accounting Applied Islamic Bank X, are in accordance with PSAK 106, only in writing the name of the estimates in recording with financing terms should be replaced with Musharaka investment.

Page 88 of 124 | Total Record : 1231

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