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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.
Arjuna Subject : -
Articles 1,231 Documents
The Impact of Leadership, Creativity, and Innovation on Competitive Advantage: Proposing a Comprehensive Framework for a Better Indonesia Hendry Hartono
Binus Business Review Vol. 4 No. 2 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i2.1391

Abstract

This paper contributes to the existing literature by exploring the relationship of creativity, leadership, and innovation on competitive advantage; and explores the connection between creativity, leadership, and innovation. Research used literature review method as a systematic search of published works to find out what is already known about the intended research. Every company that wants to survive in the global market must have vehicles, like creativity and innovation. Beside, managing effectively to create sustainable competitive advantage needs leadership because leaders are central to the process of creating culture, systems, and structure that foster creativity and innovation.
Analisis dan Tren Penggunaan Accounting Choice yang dilakukan Perusahaan di Indonesia Pasca Adopsi IFRS Heny Kurniawati
Binus Business Review Vol. 4 No. 2 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i2.1392

Abstract

This study aims to analyze the accounting choice used by Indonesia’s public listed companies after IFRS convergence effectively applied in 2011 and 2012. Data used in this study were financial statements of Indonesia’s public listed companies in 2011 and 2012. The analysis focused on accounting choice in fixed assets (PSAK 16), intangible assets (PSAK 19), and investment property (PSAK 13). The study showed that public listed companies tend to choose historical cost to account for their fixed assets, intangible assets, and investment property. For fixed assets, it is only 2.5% changing their accounting policy to revaluation method. While for investment property, it is only 15% using revaluation method. All of public listed companies used historical cost method to record their non-goodwill intangible assets.
Pengaruh Bauran Promosi terhadap Peningkatan Penjualan Kamar di Hotel Benua Bandung Dani Rahadian; Adithya Pratomo
Binus Business Review Vol. 4 No. 2 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i2.1393

Abstract

The purpose of this research is to find out the influence of promotion mix on the increase of room sale at Hotel Benua Bandung. The results of this research are expected to be used as consideration by the hotel manager in determining the influence of promotion mix on room sale, as well as using some other variables in promotion mix. This research was based on the use of data of all promotion costs and room sales at Hotel Benua Bandung during the past five years. Data were then processed by calculating the percentage using basic regression method on SPSS program. The findings proved a positive influence of promotion mix on the increase of room sales at Hotel Benua Bandung.
Strategi Bauran Pemasaran di Agrowisata Buana Ametha Sari Nami Fitricia Pasaribu
Binus Business Review Vol. 4 No. 2 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i2.1394

Abstract

Object of this research is Agrowisata Buana Amertha Sari, Bali. Limitation on this study is marketing mix, especially on product and promotion. Coffee is the main comodity in Agrowisata Buana Amertha Sari, while promotion is conducted through words of mouth method and in cooperation with local guides. Agrowisata Buana Amertha Sari uses website to promote its products. Within this research, it is expected the use of social media Facebook and Twitter could make contribution in boosting the recognition to global customers. This research is qualitative using interview and observation at one time in May 2013.
Kapabilitas Dinamik, Kinerja Inovasi, dan Kinerja Perusahaan Jasa Logistik di Indonesia (Suatu Kerangka Penelitian) Darjat Sudrajat
Binus Business Review Vol. 4 No. 2 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i2.1396

Abstract

Market value of logistics services business in Indonesia in 2012 is estimated amount of USD 2.76 billion with an average growth of 12.1% per year. The industry is estimated growth in compound annual growth rate (CAGR) of 9.6% or about Rp2,042 trillion in 2015. The attractive market conditions and business opportunities have not been harnessed yet by local players optimally. On the contrary, one by one the local players have been bankruptcy due to unable to compete with foreign logistics services companies. Based on data of Indonesian Logistics and Forwarder Association (ILFA), it is currently registered about 3,000 members, but about 50% of them are still active, while 50% of them are nonactive and getting problems. Of which are still active, not more than 20 companies are ready to compete with foreign logistics services companies. The problem is especially concerning human resource, networks, technology, and capital competencies. In line with that, the fundamental issues examined in this research are how the relationships of dynamic capabilities, innovation performance, and firm performance conceptually in the logistics service industry in Indonesia. To be able to answer the problems, it is necessary to research theoretically how each relationship of these three aspects in order to obtain a research model or framework. Thus the research framework can be used as a reference to construct hypotheses for further research. Based on the literature study, it can be concluded that dynamic capabilities directly affect innovation performance, in which the variables of dynamic capabilities encompass adaptive capabilities, absorptive capabilities, and innovative capabilities. In addition, dynamic capabilities can also directly affect the firm performance but can also indirectly impact on firm performance through innovation performance.
Penerapan Metode Hungarian pada Perusahaan Jasa (Kasus Minimum) Idris Gautama So; Haryadi Sarjono; Robertus Tang Herman
Binus Business Review Vol. 4 No. 2 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i2.1397

Abstract

The study aims to find the total of minimum day that must be spent by CV Buah Segar*) in Purwokerto. CV Buah Segar is a company engaged in the field of fresh fruit agribusiness. In solving marketing problems, the company has seven persons who are the most reliable of the 28 employees to be sent to the seven cities of marketing. The company calculates the total of minimum day they could solve the marketing problems in seven cities which have decreased dramatically in total sales. This decrease will affect the expenditure of the company to incur. The results of the seven employees, whom were Joni, Dodi, Tomi, Andi, Iwan, Wibowo, Kuncoro, and Wahyu after assignment minimization method, required 119 days to 7 employees. So that, the average was 17 days for one employee.
Isu Penyatuan Akuntansi Atas Aset Tak Berwujud Rosinta Ria Panggabean
Binus Business Review Vol. 4 No. 2 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i2.1398

Abstract

Globalization, technological innovation, and intense competition made companies change from laborbased business to knowledge-based business. Investors use financial statements published by the company as a basis for their investment decisions. Difficulties to compare and interpret financial statements prepared by different rules have led to demands from practitioners and academics on international harmonization, and even support for the unification of accounting standards around the world. Thus, the unification (convergence) of accounting is a big issue, especially at this time which the balance sheet of asset is increasingly dominated by intangible assets. Difficulties to recognize and to record the intangible assets in the financial statements especially Statement of Financial Position are regarded as a major issue in accounting for intangible assets. This article is a literature review of accounting for intangible assets and the impact of globalization, science, and technology against it. The discussion began with outlining the issue of unification of international accounting standards, the advantages, disadvantages, and the parties concerned in relation to accounting convergence. Article discussed later on intangible assets, along with the controversy issues that arised. Alternative solutions along with conclusions and suggestions were at the end of this article.
Penilaian Kinerja Keuangan 5 Perusahaan Perbankan Terbesar Periode 2010-2012 Menggunakan DuPont System Theresia Lesmana
Binus Business Review Vol. 4 No. 2 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i2.1399

Abstract

Assessment of corporate performance can be viewed from financial aspect and nonfinancial aspect. This study attempted specifically to measure financial performance by using the DuPont system of financial analysis. DuPont system disaggregates performance into three components. They are Net Profit Margin (NPM), Return on Assets (ROA) and Return on Equity (ROE). Object of this study is five largest financial institutions based on market capitalization and go public. Those five financial institutions are Bank Republik Indonesia (Persero) Tbk (BBRI), Bank Central Asia Tbk (BBCA), Bank Mandiri (Persero) Tbk (BMRI), Bank Negara Indonesia (Persero) Tbk (BBNI) and Bank Danamon Indonesia Tbk (BDMN). The financial performance of five banks was measured for three periods, from 2010 until 2012. It was found that only Bank Negara Indonesia (Persero) Tbk is the best financial performance using DuPont System.
Hubungan antara Kelestarian Ekonomi dan Lingkungan: Suatu Kajian Literatur Heri Sukendar W
Binus Business Review Vol. 4 No. 2 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i2.1400

Abstract

Pollution of the environment faced is generally caused by economic activity. Traditional economic theory placed trade-off between economic growth and environmental quality. However, since the early 1990s the empirical literature and theoretical literature have been growing rapidly. Research has shown that the relationship between economic growth and the environment can be positive. Research has shown the effect of income on environmental sustainability, control of population density. However, environmental pollution can be controlled to obtain optimal pollution which gives the maximum net benefits of economic activity. Identification of contaminants is required when optimal pollution can be determined. Economic instruments can be used to sue the polluters to control their economic activities. Selection of economic instruments that will be applied will work fine if the value of environmental contamination is known. In fact, pollution is not valuable, and therefore, the economic valuation of pollution is required. Several assessment techniques have been introduced, based on the type of pollution. The results also show that the conventional wisdom focuses more on the pollution control, in which they must be combined with the development of policy options that focus on ecoefficiency aspects of environmental sustainability and innovation in the process of economic development. If not, the economic growth will continue to degrade the environment in most countries.
Analisis Biaya-Volume-Laba untuk Perencanaan Laba Operasi Engelwati Gani
Binus Business Review Vol. 4 No. 2 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i2.1401

Abstract

This study conducted cost-volume-profit analysis of the company. A maximum profit can be obtained by analyzing sales volume and product mix to be sold. So that, the cost-volume-profit analysis can be used as a planning strategy of the company’s operations profit. To do so, semivariable costs must be separated into variable and static costs. After that the breakeven point can be calculated. By knowing the breakeven point, operations profit planning expected can be made. Research used qualitative method with direct contact by interviewing the company and indirect contact by observing the company’s profit-loss financial statements from 2008 to 2011. PT SD Textile is a manufacturing company engaged in the manufacture of damask, sheet and towel. Conditions of sales and the cost of sales have increased in the period of 2008 to 2010 and have decreased in the period of 2011; while the operations expenses have increased in the period 2008 to 2011. The increase and decrease in sales, the cost of sales and operations expenses have a direct impact on the operations profit. The operations profit increased in the period of 2008 to 2009 and decreased in the period of 2010 and increased again during the period of 2011. Given the situasion, it is very important for PT SD Textile to do operations profit planning with attention to sales planning and costs in order to deliver the maximum profit.

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