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Lilik Indrawati
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INDONESIA
BIP'S : Jurnal Bisnis Perspektif
Published by Universitas Katolik Darma Cendika
ISSN : 19794932     EISSN : 27152596     DOI : 10.37477/bip
Core Subject : Economy,
Economics, Econometrics & Finance
BIPs Jurnal Bisnis Perspekti merupakan jurnal ilmiah yang diterbitkan oleh Fakultas Ekonomi Unika Darma Cendika Surabaya. BIPs Jurnal Bisnis Perspektif sebelumnya bernama Jurnal Darma Cendika Manajemen & Akuntansi, yang ditujukan terutama untuk mempublikasikan pemikiran, gagasan, hasil kajian, dan penelitian dari dosen Fakultas Ekonomi Unika Darma Cendika. BIPs Jurnal Bisnis Perspektif diterbitkan setiap 6 bulan sekali pada bulan Januari dan bulan Juli.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 10 No 1 (2018): Januari" : 6 Documents clear
Implementasi Lean Canvas Pada Entrepreneurial Project Startup Bisnis Eric Harianto
BIP's JURNAL BISNIS PERSPEKTIF Vol 10 No 1 (2018): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.645 KB) | DOI: 10.37477/bip.v10i1.49

Abstract

The purpose of this research is to: (1) identify business model with the application of lean canvas; (2) obstacles in the application of lean canvas at the business project of students at entrepreneurial project startup business S2 Ciputra University Surabaya; (3) benefits contained in the application of lean canvas on the business project of students at entrepreneurial project startup business S2 Ciputra University Surabaya. Data collected from January 2018 to March 2018. The method used is descriptive research method with qualitative approach. The author conducted interviews with 5 informants ie business project owner. The analysis tools used are lean start up and lean canvas. Data analysis techniques used are Creswell (2014) data analysis techniques. The results in this study are (1) Student business project can be implemented in nine lean canvas blocks and can see the concept of business model easily and linkage between nine blocks in lean canvas. (2) The most difficult constraint experienced by students is when filling the unfair blocks in the lean canvas. (3) Students can easily analyze their business model in determining future strategy to know the project or business that is run effectively or not to be continued or developed based on the achievement measured in the key metric block in one of the lean canvas blocks and the profit earned in the business project which can be seen easily within the difference between the revenue stream block and the cost structure within the lean canvas.
Evaluasi Pelaksanaan Program Amnesti Pajak Tahun 2016 Di Indonesia Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 10 No 1 (2018): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.95 KB) | DOI: 10.37477/bip.v10i1.51

Abstract

Income from the tax sector is generally the main income for all countries in the world in order to finance its activities. Increased revenue from the tax sector is often hampered, due to the large tax evasion and tax avoidance activities. Tax evasion and tax avoidance practices are triggered by the practice of low tax rates and other facilities provided by the tax heaven countries. In order to combat tax evasion and tax avoidance, the approach taken by each country is different. But basically approach done can be distinguished on soft apporach and hard approach. One approach that is classified as a soft approach is a tax amnesty program. In 2016 the Government of Indonesia is implementing a tax amnesty program based on Law Number 11 of 2016 concerning Tax Amnesty applied from 1 July 2016 to 31 March 2017. This paper will evaluate the successful implementation of the tax amnesty program that has been implemented in Indonesia. Evaluation is based on the achievement of 3 objectives, namely the repatriation of assets from abroad, expansion of the tax base and increase in tax revenue for the short and long term. From the point of asset repatriation, the tax amnesty program is considered quite successful, because although the target of asset repatriation is not achieved, but the asset repatriation has reached 30.54% of the estimated financial assets abroad. From the point of view of the expansion of the tax base, the number of declarations and repatriation reaches Rp. 4,737.56 trillion has exceeded the target. Meanwhile, from the point of view of increasing short-term tax revenues, the objective of the amnesty program can be considered quite successful, because it contributes 10.15% to the average amount of tax revenue in 2016 and 2017, although it has not been able to raise the growth rate of overall tax revenue for the year 2016 and 2017. Increased tax revenues for the long term can not be evaluated, because the tax amnesty program was completed 1 year ago.
Evaluasi Pengelolaan Organisasi Non Profit Untuk Menunjang Transparansi Dan Akuntabilitas Bagi Donatur Agung Sri Wardani; Bambang Herwanto; Ratnawati Hari Prayitno
BIP's JURNAL BISNIS PERSPEKTIF Vol 10 No 1 (2018): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (561.477 KB) | DOI: 10.37477/bip.v10i1.52

Abstract

Financial statement is one of the essential thing in managing finance in an organization. Both profit oriented organizations and non profit oriented organizations requires relevant, reliable, comparable and understandable information in financial statements presented. Moreover, the non profit organizations, which the largest source of funding is donated from donors, the possibility of fraud becomes bigger. It is usually done by several parties, even by the management itself. Therefore, the diclosure of relevant, reliable, comparable, and understandable financial statements, are necessary done by the non profit organizations. The disclosure of financial statement needs a healthy organization management, good strategic management, finance report based on the accounting standards (PSAK 45) and good technology utilization. The technology utilization by web based financial statement are expected to be faster in presenting the non profit organization financial statement. With the stages of process that are undertaken, hopefully it will increase transparency of accountability for the donors.
Pemanfaatan Promotion Mix Pada Peningkatan Brand Awareness Usaha Makmur Jaya Liliana Dewi; Evan Huttama Handoko
BIP's JURNAL BISNIS PERSPEKTIF Vol 10 No 1 (2018): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.548 KB) | DOI: 10.37477/bip.v10i1.53

Abstract

Usaha Makmur Jaya has conducted various promotional activities such as direct promotion, advertisement, and exhibition to strengthen Naturalz brand. But in fact, Usaha Makmur Jaya is experiencing low sales due to lack of brand awareness on Naturalz car perfume. Usaha Makmur Jaya needs to evaluate promotional activities that can support brand awareness at Usaha Makmur Jaya. In addition to increasing brand awareness, Usaha Makmur Jaya must strengthen their brand in the market, so consumers always make Naturalz as their primary choice for car perfume, so that in the end can increase sales of the company. The purpose of this study is to evaluate promotional activities at Usaha Makmur Jaya. This research type is qualitative with semi structured interview method with 4 informant that is consumer of business of Makmur Jaya, marketing expert, and business associate of Business Makmur Jaya and also documentation in collecting data. The results of this study indicate that the factors that can increase the brand awareness of Makmur Jaya Enterprises, strengthen the Naturalz brand, and increase sales of Makmur Jaya Enterprises is by creating the right advertisement, increasing the Reseller of Makmur Jaya Business, stabilizing the price of Naturalz, following the exhibition with automotive, and doing sales promotion activities.
Hubungan Pengetahuan, Situasi, Sikap Dan Motivasi Dengan Keputusan Pembelian Laptop Bruno Hami; V. Ratna Inggawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 10 No 1 (2018): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.887 KB) | DOI: 10.37477/bip.v10i1.54

Abstract

The study aims to obtain empirical information that knowledge, situation, attitude and motivation have positive relationship simultaneously and partially with laptop purchasing decision from students of Economic Faculty of Catholic University Darma Cendika Surabaya. Problems and hypothesis are formulated based on references and empirical studies. To test the hypothesis used regression conversion F test (linearitan) to determine whether the relationship between the dependent variable with the independent variable is linear or not. The correlation coefficient test is used to determine the size of the correlation coefficient whether significant or not. Population in this research is students of Economic Faculty of Catholic University Darma Cendika Surabaya with amount of sample counted 100 people. The end result of the study shows that the partial correlation test shows: (i) knowledge has a correlation coefficient of 0,034 with significance of 0,738 > 0,05, meaning the correlation coefficient is not significant; (ii) the situation has a correlation coefficient of 0,365 with significant 0,00 < 0,05, meaning significant correlation coefficient; (iii) attitude of having correlation coefficient 0,416 with significance 0,00 < 0,05, meaning significant correlation coefficient; and (iv) motivation has a correlation coefficient of 0,232 with a significance of 0,022 < 0,05, meaning the correlation coefficient is significant. Simultaneously, the dependent variable relation (X) with independent variable (Y) is positive with adjusted R Square (R2) of 0,428 which means that 42,8% purchase decision of laptop students of Economic Faculty of Catholic University Darma Cendika Surabaya can be explained by the four dependent variables, while the remaining 57,2% of the decision to purchase laptop students of Economic Faculty of Catholic University Darma Cendika Surabaya can be explained by other variables outside of the four dependent variables currently being studied.
Perancangan Model TDABC Dalam Menghitung Unit Cost Pendidikan Tonny Stephanus Eoh
BIP's JURNAL BISNIS PERSPEKTIF Vol 10 No 1 (2018): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.865 KB) | DOI: 10.37477/bip.v10i1.55

Abstract

Calculation of education unit cost for S1 Economics courses at the University "X" using the TDABC method show that the average tuition fees is Rp. 3,640,469,/student for the academic year 2015/2016; or Rp.1,820,235,-/student for each semester. Meanwhile, the basis for calculating the unit cost of education that is used for now, just following the unit cost of its competitors, amounting to Rp.1.800.000,-/student for each semester. So that the unit cost of education courses calculated by TDABC method and the current method relative did not experience a significant difference. However, the information can be used by management to evaluate the existence of other faculty who use more resources and have fewer number of students.

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