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RESEARCH ARTICLE
Copyright © 2014 American Scientific Publishers                                  Advanced Science Letters
All rights reserved                                                                                                 Vol. 000, 00–00, 2014
Printed in the United States of America
Development Model of Innovation Capability 
and Management of Innovation
(A Study Case in BINUS University)
Dyah Budiastuti1
1 School of Business Management, BINUS University, Indonesia, 11480, Indonesia, dbudiastuti@binus.edu *
Abstract: BINUS University,  a  top  leading  university  in  system development,  teaching  quality  and  prime 
creation, faces  challenges in  creating products,  programs,  and even service processes  that  are innovative to  
satisfy  the  society’s  need  for  higher  education.  This  research  aims  to  evaluate  the  innovation  capability,  
management  of innovation status,  as  well  as to design a strategy and a model of innovation capability and  
management of innovation in BINUS University. The research is implemented to all Faculty Members and is 
analyzed by statistic descriptive. The result of this research has shown that BINUS University has succeeded 
well  in  innovation  capability  and  management  of  innovation.  Thus,  is  becoming  a  surplus  point  for  the 
stakeholder. Even so, BINUS University should implement the innovation development model consistently to 
improve their capability to innovate and utilize the management of innovation to create innovative products.
Keywords: Innovation Capability, Management of Innovation, Development Model
1. INTRODUCTION
Globalization on education has changed the view of higher 
education  owners  that  today’s  higher  education  should  have 
been managed similarly as other business organization without 
neglecting its  main purpose  which  is  to  produce  knowledge, 
technology and or beneficial arts for the society. In today’s era 
of knowledge, an organization which able to survive and grow 
is  the  one  that  able  to  quickly  satisfy  the  demand  of  the 
customers,  wherein  the  key  for  the  success  is  on  the 
organization’s  capability  to  push  creativity  in  creating 
innovations.  Peter Drucker in [1]  said that  “innovation is the 
application of knowledge to produce new knowledge”. 
As a top leading university in system development, teaching 
quality and prime creation, BINUS University faces challenges 
in  creating  products,  programs,  and  even  service  processes 
which are  innovative to  satisfy the society’s  need  for  higher 
education. Furthermore, BINUS University also confronts the 
demand for graduates of innovation capability and management 
of innovation program which are significant to increase their 
competitiveness  both  nationally  and  globally.  This  issue  is 
coherence with the vision of BINUS University: A world-class 
university,  in continuous pursuit of innovation and enterprise. 
Innovation is the basic fundamental of competitiveness for an 
organization  or  nation  as  well  as  the  origin  of  growth  and 
development.
The  importance  of  managing  innovation  in  creating 
products,  programs,  as  well  as  innovative  service  process  is 
based on the dissertation result: “Developing Competitive and 
Cooperation Strategy through Knowledge and management of 
innovation in Achieving Higher Education’s Performance [5]. 
The  outcome  of  dissertation  shows  that  management  of 
innovation  is  a  process  of  innovation  exercise  at  higher 
education in creating products, programs, and services; which is 
able to give surplus values for the stakeholders. Furthermore, an 
effective  management  of  innovation has  a  significant  role  in 
achieving the performance of higher educations.
2. CURRENT  CONDITION  OF  INNOVATION 
CAPABILITY
Innovation capability is the capability to change knowledge 
and idea  concurrently to  become products,  process,  and  new 
system  which  give  values  for  organization  and  stakeholder. 
Innovation  capability  is  a  capability  of  an  organization  in 
developing product, process and new system.
1                 Adv. Sci. Lett. 00, 00–00, 2014                                    0000-0000/2014/0/0000/000               doi:00.0000/asl.2014.0000
Adv. Sci. Lett. 00, 00–00, 2014                                                         RESEARCH ARTICLE
In the context of higher education, innovation capability is 
the  capability  of  higher  education  to  change  knowledge  and 
idea concurrently to become products, process, and new system 
which give values for organization and stakeholder. Innovation 
capability is  formed by five dimensions,  which are inquiring 
ideas,  creating  creative  ideas,  implementing  creative  ideas, 
distributing  outputs,  as  well  as  measuring  and  evaluating 
output.
The current  condition  of  innovation  capability in  BINUS 
University  displays  that  BINUS  has  a  high  capability  in 
inquiring  ideas  from  library,  accessing  data  origin  or 
information,  journal  and  publications,  the  amount  of 
discussion / lecture activities in inquiring idea source, as well as 
the  contribution  of  boards  in  providing ideas  for  developing 
creative  ideas.  In  terms  of  creating  creative  ideas,  which  is 
measured  based  on  the  amount  of  activity,  support,  rate  of 
increasing, and the availability of storing / recording creative 
ideas, BINUS University is considered to be in low capability. 
However, in terms of implementing creative ideas in becoming 
products, process, education services, BINUS University has a 
high  capability.  Similarly,  BINUS  has  a  high  capability  of 
distributing creative ideas in becoming products, and process, 
education  services,  as  well  as  in  evaluating  the  innovation 
success  and  giving  reward  /  punishment  for  innovation 
activities.
This  result  shows  that  BINUS  University  has  a  high 
capability  to  change  knowledge  and  idea  concurrently  in 
becoming products, process, and new system which give values 
for  organization  and  stakeholder.  The  capability  of  BINUS 
University in performing innovation is shown in Figure 1 (See 
Appendix).
Based on those conditions, the proposed development model 
of innovation capability in BINUS University is illustrated in 
Figure 2 (See Appendix). 
The main components of the proposed model are: to widen 
and  make  the  access  toward  the  innovation  origin  easier, 
increase  the  amount  and  support  in  creating  creative  ideas, 
implement creative ideas with good management of innovation, 
distribute applicable innovation products, measure and evaluate 
based on the innovation capability target.
Every innovation products produced and distributed should 
be gone through a measurement and evaluation process done by 
the  panel  team.  The  measurement  includes  measuring  the 
process from idea origin, birth of idea, the making process, as 
well as the benefits achieved by customers. The measurement 
can be developed based on the type of innovation product as 
well as the user group of those products. Moreover, the preset 
measurement may also be lined with the measurement which 
displays the innovation capability rate of innovation team and 
the constitution.
The  result  of  measurement  is  used  for  evaluation  and 
feedback for each component of stage of innovation capability. 
Feedback toward each creative idea origin is meant to improve 
and increase the source of creative ideas and their accessibility.  
While, feedback toward the born of creative ideas is meant to 
improve the  usefulness  of  each born ideas.  Thus,  during the 
implementation, the ideas can be well-utilized. Meanwhile, the 
feedback for  the implementation of creative ideas to become 
innovation  product  is  meant  for  the  improvement  in  the 
implementation process which may also be linked with the use 
of good management of innovation.
3. CURRENT CONDITION OF MANAGEMENT OF 
INNOVATION
Reference  [8]  described  management  of  innovation  as  a 
process  of  managing  innovation  in  order  to  produce  a 
successful  economy  and  social  which  can  be  achieved 
efficiently  and  effectively  by  enabling  all  the  enterprise’s 
resources.
In  the  context  of  higher  education,  management  of 
innovation  can  be  linked  with  core  process  of  teaching  and 
learning which  includes  the  curriculum and its  management, 
research,  social  contribution,  as  well  as  supporting processes 
which  are  the  integration  of  market,  operational,  finance, 
cooperation, and human capital.
Meanwhile, the definition of management of innovation in 
this  research  is  a  process  of  innovation  exercise  at  higher 
education in creating products, programs, and services; which is 
able  to  give  surplus  values  for  the  stakeholders.  Several 
dimension  of  management  of  innovation  are  innovative 
leadership,  innovation  risk  management,  organization’s 
creativity,  integration  onto  organization,  management  of 
innovation  projects,  information  management,  security  of 
innovation products, and understanding of market. 
The  current  condition  of  management  of  innovation  in 
BINUS University is illustrated in the figure 3 (See Appendix)
Based on those conditions,  BINUS University has  a  high 
innovative leadership due to the high contribution of leaders in 
explaining  vision  and  mission,  in  creating  innovative 
environment,  and  in  deciding  which  innovative 
programs/projects  to  be  implemented.  Meanwhile,  the 
innovation risk management of BINUS is still  low. It  can be 
seen by the number of contribution done by staff in innovating, 
the amount of insurance towards the chance of failure, and the 
cooperative  supports  among innovator  staffs  are  still  low.  In 
addition, creativity in organization that includes the presence of 
innovative  team,  information  support  for  innovative  team, 
rewards  and  recognitions  for  innovative  team,  deadline/ 
pressure  for  innovative  program,  and  utilizing  supporting 
material, is still low as well.
In terms of integrating into organization, which is measured 
by  the  suitability  of  innovation  programs  toward  long-term 
objective  of  organization,  correlation  between  innovation 
programs/ projects with the present organization units, as well 
as  the  contribution  of  innovation  programs/projects  with 
external organization, BINUS University has a high capability. 
On  the  other  hand,  BINUS  has  low  capability  in  managing 
innovative  projects,  which  includes  capability  in  creating 
innovative  project  plan,  managing  the  contribution  of 
stakeholder toward innovative projects, managing the flow of 
information for each stage of innovative project, efficiency of 
resources for innovation projects, and in responding necessary 
change for innovative projects.  
In  managing  information  related  with  innovation 
program/project,  BINUS University  has  a  high  capability  as 
seen by the availability of access towards information of project 
innovation,  support  facility  for  communication  regarding 
innovation  making,  open  communication  inside  the 
2
RESEARCH ARTICLE                                                 Adv. Sci. Lett. 00, 00–00, 2014        
organization regarding innovation projects and the presence of 
gatekeepers  inside  the  innovation  project.  BINUS University 
has a high capability in doing a protection towards innovative 
products especially about patent, rewards for innovator / person 
in charge, and insurance of innovation products toward external 
threat.  Similarly,  BINUS  University  has  high  capability  on 
understanding  market  as  shown  by  its  capability  in 
communicating  with  consumers  about  innovation  projects, 
understanding consumers’ need for innovation input program, 
and the  speed of  responding for  costumer demand regarding 
innovation  project  and  ensure  consumer  about  the  product 
produced.
This research has shown that innovation activity process in 
BINUS  University  in  creating  products,  programs,  and 
education service is able to give a surplus for the stakeholder.
In  order  all  of  the  creative  ideas  can  be  implemented  to 
become  useful  innovation  products,  a  good  management  is 
required.  Figure  4  is  the  proposed  development  model  for 
management of innovation (See Appendix)
Referring  to  Figure  4,  the  model  for  developing 
management of innovation in BINUS University comprises of:
a. Improve  innovative  leadership,  especially  to  create  an 
innovative  environment  including  the  courage  to  release 
innovative projects.
b. Increase  the  understanding  of  market,  especially  the 
response speed toward the change of demand by society for 
education
c. Increase  the  creativity  in  the  organization,  especially  the 
leaders’ support in forming innovative team and innovative 
facility support.
d. Perform integration into organization
e. Perform  management  of  innovation  project,  especially  to 
ensure the sustainability of project and the relationship one 
project  with  another  in  terms  of  benefit  and  financial 
support.
f. Provide  a  support  for  management  of  information, 
innovation  risk  security,  and  support  for  securing  the 
innovative products.
Several  keys  for  implementing  a  successful  model  for 
developing  innovation  capability  as  well  as  management  of 
innovation  in  BINUS  University  are:  to  have  a  strong 
commitment  from  the  BINUS  University  leaders,  to  have  a 
good understanding and involvement from all individual who 
perform innovation exercise in creating innovation products and 
to  have  an  effort  in  forming  a  good  system  to  ensure  the 
management  of  innovation  is  well  implemented  and  not 
destructive towards the current system.
4. CONCLUSION
Based on the result  of research, analysis,  and explanation 
above, it can be concluded that:
a. BINUS  University  has  a  capability  in  transforming 
knowledge  and  idea  becoming  products,  process,  and  new 
system which give values for organization and stakeholder
b. Innovation  process  activity  in  BINUS  University  in 
creating  products,  program,  and  education  service  is  able  to 
give a surplus for the stakeholder.
c. BINUS  University  should  implement  a  model  for 
developing  innovation  capability  and  management  of 
innovation  consistently  to  improve  the  innovation  capability 
and  use  management  of  innovation  to  create  innovative 
products
REFERENCES 
[1] Alstete, J. W. & Meyer, J. P. (2010). Structuring innovation 
in  knowledge  management  platform:  perception  and 
practices.  Journal  of  information  and  knowledge  
management. 9(1):1-14
[2] Azahari,  Azril,  2000,  Dampak  Globalisasi  di  Pendidikan 
Tinggi  –  untuk  mengantisipasi  tahun  2020,  Jurnal 
Pendidikan dan Kebudayaan  23  (6).
[3] Bowen, Willian G, 2006, University and Their Leadership, 
Princeton University Press
[4] Brynjolfsson,  Erik  &  Saunders,  Adam.,  2010,  Wired  for  
Innovation,  The  MIT  Press  Cambridge,  Massachusetts 
London, England.
[5] Budiastuti, Dyah., 2013 Membangun Strategi Bersaing dan 
Strategi Kerjasama Melalui Manajemen Pengetahuan dan  
Manajemen  Inovasi  Dalai  Upaya  Pencapaian  Kinerja  
Perguruan Tinggi (Penelitian di  Perguruan  Tinggi  Swasta 
DKI Jakarta), Penelitian Disertasi.
[6] Carter,  C.,  and  Scarbrough,  H.,  2001.  Towards  a  second 
generation  of  KM?  The  people  management  challenge, 
Education + Training, 43 (4/5). 215-224.
[7] Christensen,  Clayton  M  and  Eyring,  Henry  J.,2011.The 
Innovative  University,  Jossey-Bass  A  Wiley  Imprint,  San  
Fransisco.
[8] Fontana,  A.  (2011).  Innovate we can! manajemen inovasi  
dan  pencipta  nilai.  (revision  Ed.).  Jakarta:  Cipta  Inovasi 
Sejahtera
[9] Luecke, R. (2009). The innovator’s toolkit. Boston: Harvard 
Business Press.
[10] Sekaran,  Uma,  2010,  Research  Methods  for  Business, 
John Wiley & Sons, America.
Received:  10 July 2014. Accepted: 10 August 2014
3                                                 Adv.  Sci.  Lett. Vol. 4, No. 2, 2011                      1936-6612/2011/4/400/008                        doi:10.1166/asl.2011.1261
Adv. Sci. Lett. 00, 00–00, 2014                                                         RESEARCH ARTICLE
APPENDIX
Figure 1: The capability of BINUS University in performing innovation
4
Vision & Mission BINUS University 2020
Strategy & Achievement Roadmap
Improving Access to Innovation Source
Improving the number of creative idea
Implementing creative idea with good innovation management Distributing the result
Measurement & evaluation based on the objective of innovation capability In
novatio
n capab
ility ob
jective 
 
Human
 Resou
rces
Innovation Management
Innovation Capability
RESEARCH ARTICLE                                                 Adv. Sci. Lett. 00, 00–00, 2014        
Figure 2: The proposed development model of innovation capability in BINUS University
Figure 3: The current condition of management of innovation in BINUS University
Figure 4: The proposed development model of management of innovation in BINUS University
5                                                 Adv.  Sci.  Lett. Vol. 4, No. 2, 2011                      1936-6612/2011/4/400/008                        doi:10.1166/asl.2011.1261
Improve innovative leadership 
Increase the understanding of market 
Increase the creativity in the organization 
Perform integration into organization  Provide a support for management of information
Perform management of innovation project 
Perform protection for the innovation result 
Perform protection for the innovation risk
Innovation Capability BINUS UniversityBased on Vision 2020
Adv. Sci. Lett. 00, 00–00, 2014                                                         RESEARCH ARTICLE
6


Development Model of Innovation Capability and Management of Innovation (A Study Case in BINUS University)

Bens, Pardamean

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"Mobile Learning for Early Detection of
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Lawson, Maureen Killackey et al. "American
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Widhoyoko. "Jakarta socio-cultural ecology: a
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Form Reviewer "Detection of Gamma-Irradiated Mutant of Rodent Tuber (Typhonium flagelliforme Lodd.) In Vitro Culture by RAPD Molecular Marker"

PENERAPAN PERENCANAAN PAJAK DALAM RANGKA MENGOPTIMALKAN PEMBAYARAN PAJAK PENGHASILAN PADA PERUSAHAAN AJB BUMIPUTERA 1912 JAKARTA (PERIODE: 2011-2013) 

DARETY PUSPITASARI, ATIKA

S.E., Ak., M.M., Murtedjo,

ii 
 
UNIVERSITAS BINA NUSANTARA 
 
Fakultas Ekonomi dan Komunikasi 
Jurusan Akuntasi dan Keuangan 
Skripsi Sarjana Strata 1 Akuntansi 
Semester Genap 2014/2015 
 
 
PENERAPAN PERENCAAN PAJAK DALAM RANGKA 
MENGOPTIMALKAN PEMBAYARAN PAJAK PENGHASILAN PADA 
PERUSAHAAN AJB BUMIPUTERA 1912 JAKARTA 
(PERIODE: 2011-2013) 
 
Atika Darety Puspitasari 
1501195693 
 
 
Abstrak 
 
Tujuan penelitian ini adalah untuk menganalisis dan mengetahui sejauh mana 
penerapan pajak penghasilan, mengetahui penyetoran dan pelaporan pajak 
penghasilan serta menghitung kembali pajak penghasilan di AJB Bumiputera 1912. 
Metode yang dipakai dalam penelitian ini adalah metode kualitatif. Hasil analisis dari 
penelitian yang telah dilakukan, ditemukan adanya perbedaan proses perhitungan 
antara laporan keuangan dengan laporan fiskal dalam menentukan jumlah pajak 
terhutang karena terdapat perbedaan pengakuan terhadap biaya-biaya dan pendapatan 
menurut Laporan Keuangan komersial dan fiskal. Simpulan penelitian ini adalah 
pelaksanaan pajak yang dilakukan AJB Bumiputera 1912 belum sepenuhnya benar 
dan sesuai dengan Undang-undang perpajakan. Tetapi AJB Bumiputera 1912 telah 
melakukan penyetoran dan pelaporan perpajakan tepat waktu. (ADP) 
 
 
Kata kunci: Perencanaan pajak, rekonsiliasi fiskal, perpajakan 
 
 
 
 
 
iii 
 
UNIVERSITAS BINA NUSANTARA 
 
Faculty of Economics and Communication 
Accounting and Finance Department 
Thesis of Bachelor Degree in Accounting 
Even Semester 2014/2015 
 
 
APPLICATION OF TAX PLANNING 
IN ORDER TO OPTIMIZE PAYMENTS INCOME TAX 
AT AJB BUMIPUTERA 1912 JAKARTA 
(PERIOD: 2011-2013) 
 
Atika Darety Puspitasari 
1501195693 
 
 
Abstract 
 
The purpose of this research is to analyze and determine the extent of the application 
of income tax, knowing deposits and income tax reporting and recalculating the 
income tax in AJB Bumiputera 1912. The method used in this study is a qualitative 
method. Results of analysis of the research that has been done, found the differences 
between the calculation process of the financial statements with fiscal reports in 
determining the amount of tax payable because there are differences in the 
recognition of costs and revenues by commercial and fiscal Financial Statements. 
The conclusions of this study is the implementation of tax AJB Bumiputera 1912 has 
not been entirely correct and in accordance with tax laws. But AJB Bumiputera 1912 
has made a deposit and timely tax reporting. (ADP) 
 
Kata kunci: Tax planning, fiscal reconciliation, taxation 
 


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