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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 1,134 Documents
Understanding the Intentions of Accounting Students to Pursue Career as a Professional Accountant Srirejeki, Kiky; Supeno, Saras; Faturahman, Agus
Binus Business Review Vol 10, No 1 (2019): Binus Business Review (In Press)
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v10i1.5232

Abstract

The objective of this research was to get an understanding of the intentions of accounting students in Indonesia to pursue a career as a professional accountant. The researchers employed quantitative methods to present a descriptive analysis of accounting students perception. The researchers collected 439 questionnaires from accounting students across universities in Indonesia with a random sampling technique. The findings show that the intrinsic factor (attitude) and parental or peers influence (subjective norm) affect the students’ intention to pursue a career as a professional accountant. The results of this research are expected to give insights to university’s accounting department and professional bodies such as Institute of Indonesia Chartered Accountant, and Institute of Certified Public Accountant to formulate strategies to achieve the desired number of accountants in Indonesia. In addition, regulatory agencies can use these findings as a basis to develop policies that guide universities or professional bodies to make the accounting profession more desirable.
Understanding the Intentions of Accounting Students to Pursue Career as a Professional Accountant Kiky Srirejeki; Saras Supeno; Agus Faturahman
Binus Business Review Vol. 10 No. 1 (2019): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v10i1.5232

Abstract

The aim of this research was to investigate the contributing factors that influenced the intentions of accounting students in Indonesia to pursue a career as a professional accountant. The researchers applied a quantitative method to present a descriptive analysis of accounting students perception. The researchers collected 439 questionnaires from accounting students across universities in Indonesia with simple random sampling technique. The findings show that the intrinsic factor (attitude) and parental or peers influence (subjective norm) affect the students’ intention to pursue a career as a professional accountant. The results of this research are expected to give insights to university’s accounting department and professional bodies such as Institute of Indonesia Chartered Accountant and Institute of Certified Public Accountant to formulate strategies to achieve the desired number of accountants in Indonesia. In addition, regulatory agencies can use these findings as a basis to develop policies that guide universities or professional bodies to make the accounting profession more desirable.
Does Sharia-Obedient Status Cause Firms to Be Less Involved in Accrual-Based Earnings Management? Nugroho, Bayu Adi; Annissa, Rizki; Juwono, Edhi; Wijayanti, Inung
Binus Business Review Vol 10, No 1 (2019): Binus Business Review (In Press)
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v10i1.5237

Abstract

The main objective of the research was to investigate the accrual quality of Sharia-obedient firms listed in Indonesia Stock Exchange (IDX). Specifically, this research attempted to study whether Sharia was an effective monitoring mechanism in reducing opportunistic managerial behavior through accrual quality and increasing the accuracy of the accounting report. The accrual quality or accrual truthfulness was measured using two widely-used proxies of accrual-based earnings management. The researchers utilized fixed-effect panel data of 84 manufacturing firms in 2013-2017 or 420 observations for the accrual quality computation and cross-section for the regression models (84 observations). This research also employed Two-Stage Least Squares (2SLS) regression method and Ordinary Least Squares method as the comparison. The researchers find robust results after mitigating heteroscedasticity and endogeneity issues. It shows that Sharia-obedient firms have a significantly higher quality of earnings. It also reveals that the close examination by regulators can improve accounting quality and attract new investors in Islamic market. Hence, the findings of this research may give insights to rule-maker and another accountingrelated department to improve the quality of Islamic or Sharia accounting practices in Indonesia. 
Does Sharia-Obedient Status Cause Firms to be Less Involved in Accrual-Based Earnings Management? Bayu Adi Nugroho; Rizki Annissa; Edhi Juwono; Inung Wijayanti
Binus Business Review Vol. 10 No. 1 (2019): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v10i1.5237

Abstract

The main objective of the research was to investigate the accrual quality of Sharia-obedient firms listed in Indonesia Stock Exchange (IDX). Specifically, this research attempted to study whether Sharia was an effective monitoring mechanism in reducing opportunistic managerial behavior through accrual quality and increasing the accuracy of the accounting report. The accrual quality or accrual truthfulness was measured using two widely-used proxies of accrual-based earnings management. The researchers utilized fixed-effect panel data of 84 manufacturing firms in 2013-2017 or 420 observations for the accrual quality computation and cross-section for the regression models (84 observations). This research also employed Two-Stage Least Squares (2SLS) regression method and Ordinary Least Squares method as the comparison. The researchers find robust results after mitigating heteroscedasticity and endogeneity issues. It shows that Sharia-obedient firms have a significantly higher quality of earnings. It also reveals that the close examination by regulators can improve accounting quality and attract new investors in Islamic market. Hence, the findings of this research may give insights to rule-maker and another accountingrelated department to improve the quality of Islamic or Sharia accounting practices in Indonesia.
Do Store Atmosphere and Perceived Value Matter in Satisfying and Predicting the Millennials’ Behavioral Intention in a Café Setting? Martinus Fieser Sitinjak; Christian Haposan Pangaribuan; Nabila Tafriza
Binus Business Review Vol. 10 No. 1 (2019): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v10i1.5345

Abstract

The purpose of this research was to determine the effects of store atmosphere and perceived value on customer satisfaction and its impact on behavioral intention on the millennial segment. This type of research was a quantitative method using associative research approach and Partial Least Squares Structural Equation Modeling (PLS-SEM) methods measured by Smart-PLS 3.0. The distribution of questionnaires was a non-probability with simple random sampling. The survey was conducted to 200 college students between the ages of 17 and 30 at a café in a shopping mall in Jakarta in 3 months (December 2017 until February 2018). The result shows that the store atmosphere can be used to generate perceived value, customer satisfaction, and behavioral intention. However, store atmosphere is confirmed to be the main behavioral intention predictor directly and indirectly.
Factors That Influence Purchase Decision in E-Commerce in Jakarta and Tangerang Gunawan, Arby Virto; Linawati, Linawati; Pranandito, Dimas; Kartono, Rano
Binus Business Review Vol 10, No 1 (2019): Binus Business Review (In Press)
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v10i1.5379

Abstract

This research aimed to identify the factors that influenced the purchase decision in e-commerce. These used factors were brand image, price, and trust which were adopted from the previous research. This research was based on quantitative research to test the research hypothesis and reveal the factors affecting purchase decision in e-commerce. The accidental sampling was used. From 200 questionnaires, there were 117 returned questionnaires from respondents who had made online purchases around Jakarta and Tangerang. Through the calculation using linear regression method in SPSS, the result shows that brand image has positive influences on purchase decision. On the other hand, price and trust do not influence purchase decision. Price is the level of secondary commitment to make a purchase decision. Thus, a lower price does not guarantee the convenience of online shopping. Meanwhile, trust in making online decisions are built from brand image, shop, and strong products in the market place. Those rejected variables are affected by research fields and target samples.
The Determinant Factors of E-Commerce Purchase Decision in Jakarta and Tangerang Arby Virto Gunawan; Linawati Linawati; Dimas Pranandito; Rano Kartono
Binus Business Review Vol. 10 No. 1 (2019): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v10i1.5379

Abstract

This research aimed to identify the factors that influenced the purchase decision in e-commerce. These used factors were brand image, price, and trust which were adopted from the previous research. The research was designed using a quantitative method with accidental sampling. From 200 questionnaires, there were 117 returned questionnaires from respondents who had made online purchases around Jakarta and Tangerang. The data was analyzed using SPSS. The result shows that brand image has positive influences on purchase decision. On the other hand, price and trust do not influence it. Price is the secondary commitment to make a purchase decision. Thus, a lower price does not guarantee the convenience of online shopping. Meanwhile, trust in making online decisions are built from brand image, shop, and strong products in the market place. Those rejected variables are affected by research fields and target samples.
Watch Your Neighbor: A Volatility Spillover in ASEAN-5 Stock Exchange sumani sumani; Siti Saadah
Binus Business Review Vol. 10 No. 1 (2019): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v10i1.5400

Abstract

In the process of financial markets integration, this research was conducted to investigate the phenomenon of the transmission of stock return volatility among stock market in five ASEAN countries. Those were Indonesia, Singapore, Malaysia, Philippines, and Thailand. The research was important because when the interdependence of financial markets had increased, changes in asset prices in the market were not only influenced by the shock in the market but also by its response to asset price volatility that occurred in other countries. Information about the volatility spillover between markets was important for investors to the portfolio selection process. Exponential Generalized Autoregressive Conditional Heteroskedasticity (EGARCH) method was used on a daily time series stock return data obtained by accessing www.bloomberg.com. The result indicates that the shock in Singapore, Malaysia, Thailand, and the Philippines stock market will be transmitted to the Indonesia Stock Market with an asymmetric pattern. It has increased intensity after the implementation of the ASEAN Economic Community in December 2015.
Long-Run Underperformance on Seasoned Equity Offerings: An Evidence from Indonesia Abdur Rafik; Salsabila Annisa Azmi
Binus Business Review Vol. 10 No. 1 (2019): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v10i1.5403

Abstract

The research aimed to analyze the underperformance phenomenon following Seasoned Equity Offering (SEO)in Indonesian context. Samples were all firms listed on the Indonesia Stock Exchange with the right issue in the observed periods, were chosen by purposive sampling with several criteria. In total, there were 109 issuing firms from 2009-2014 that were analyzed using performance benchmarking approaches. The approaches consisted of market-based, size-based, growth-based, and industry-based benchmarks. The market-based was constructed using a market return. Then, the size and the growth benchmarks were constructed on the basis of closest market capitalization and closest price-to-book value respectively. Then, the industry benchmark was based on a closest combined of market capitalization and Price to Book Value (PBV) of matched firms within the first-second digit of Standard Industry Classification (SIC). The test was conducted using standard t and Wilcoxon tests by examining the benchmark-based abnormal returns over various spans ranging from 3 to 36 months following the right offerings. Like several findings in developed countries, the results also confirm the underperformance phenomenon following right offerings in Indonesia. The negative abnormal returns are found for all benchmark performances, but they are only significant for the market benchmark and partially significant for the size and the growth benchmarks. Behavioral explanations need to be modeled to reveal the intuitions behind the results.
Structural Relationship between Social Benefit, Dependency, Satisfaction, and Habit Formation on the Use of Social Media Singgih Santoso; Budi Sutedjo Dharma Oetomo
Binus Business Review Vol. 10 No. 1 (2019): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v10i1.5407

Abstract

The main objective of the research was to investigate whether a consumers’ habit formation was influenced by the satisfaction they got because of the social benefit and dependency on the use of social media. The research design used survey methods with questionnaires for 100 respondents. The researchers employed Structural Equation Models (SEM) with AMOS software to test the research model. From consumer’s profiles, the results show that the most widely used types of social media are Line and Instagram. Most consumers use more than three hours every day to access social media to do tasks and chat. In testing the relationship between variables in the research model, the results show that dependency has a positive effect on satisfaction, but the social benefit does not. Moreover, satisfaction has a positive effect on habit formation. Those results show that consumer behavior through social media can be strengthened by increasing product satisfaction and the intense use of social media. Hence, the findings of this research may give insights to the marketer to use social media as a product quality promotion media.

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