BIP'S : Jurnal Bisnis Perspektif
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.
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<![CDATA[Adakah Persepsi Konsumen Dan Kualitas Produk Mempengaruhi Keputusan Pembelian Soes Legends? ]]>
<![CDATA[Liliana Dewi]]>;
<![CDATA[Quinta Marvellyn]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 2 (2020): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v12i2.94
<![CDATA[Soes Legends is a business that is engaged in the food and beverage industry that offers dried chocolate fill products. Based on the initial survey conducted by the author, the factors that dominate consumers in buying Soes Legends products are consumer perceptions and the quality of Soes products. The purpose of this study was to determine the effect of consumer perceptions and product quality on the decision to purchase Soes Legends products. The research method used is quantitative research with the sampling method is purposive sampling. The population in this study were all Soes Legends consumers who had repeated as many as 125 people with a sample of 96 people. The technique of collecting data uses a questionnaire with a Likert scale. The results of the questionnaire datawere analyzed to test factors and test variables using SPSS version 23. The results of this study indicate that consumer perceptions and product quality influence the decision to purchase Soes Legends products.]]>
<![CDATA[Tinjauan Teoritis Peraturan Pencegahan Value Added Tax Fraud Dan Value Added Tax Evasion ]]>
<![CDATA[Setiadi Alim Lim]]>;
<![CDATA[Lilik Indrawati]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 2 (2020): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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<![CDATA[Overall the existing taxation regulations in Indonesia are good enough to prevent the possibility of Value Added Tax Fraud and Value Added Tax Evasion. For each violation committed will be subject to sanctions. Unintentional violations will be subject to administrative sanctions, while intentional violations of Value Added Tax Fraud and Value Added Tax Evasion in addition to administrative sanctions will also be subject to criminal sanctions to provide a deterrent effect. The use of communication and information technology in the tax administration system in the form of e-Invoice and e-SPT for Value Added Tax is very helpful in preventing Value Added Tax Fraud and Value Added Tax Evasion. However, it is necessary to improve policies and regulations so that Value Added Tax Fraud and Value Added Tax Evasion can be minimized even more.]]>
<![CDATA[Peranan Revolusi Industri 4.0 Terhadap Mutu Pendidikan Sekolah Menengah Kejuruan Jurusan Akuntansi ]]>
<![CDATA[Tony Soebijono]]>;
<![CDATA[Martinus Sony Erstiawan]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 2 (2020): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v12i2.97
<![CDATA[he Prapanca 2 Surabaya Vocational High School (SMK) majoring in accounting is one entity that is willing to compete and is skilled and professional inwelcoming the Industrial Revolution 4.0. So far, the principal has prepared a strategy to improve the quality of graduates to suit the needs of the businessmarket (Business World (DU)/Industrial World (DI)). Some of the strategies used in aligning education with the demands of the 4.0 Industrial Revolution erainclude improving the quality of sarpras (facilities and infrastructure) in the learning process based on industrial needs (Link and Match) during the IndustrialRevolution 4.0 period, the fulfillment of DU/DI standard facilities and infrastructure and increasing teacher competence is focused on the era of theIndustrial Revolution 4.0. The role of the principal has a point of view broad, open, disciplined, firm, and committed.]]>
<![CDATA[Pengaruh Kualitas Pelayanan, Harga, Dan Promosi Terhadap Keputusan Pelanggan Dalam Menggunakan Jasa Pengiriman ]]>
<![CDATA[Ferdinand Setiawan Djaja]]>;
<![CDATA[Bruno Hami Pahar]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 2 (2020): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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<![CDATA[The number of delivery service providers in Indonesia has grown to be very large, so that consumers have many choices. Consumers must be able to choosecarefully and smartly for the delivery services to use. The rapid development of ecommerce has affected the business of providing goods delivery services inIndonesia. E-commerce causes delivery service providers to have a new strategy, so as not to lose in competition in the shipping service business. One of thedelivery service providers is J&T Express. This study aims to determine the effect of Service Quality (X1), Price (X2), and Promotion (X3) on Customer Decision(Y) to use delivery services at J&T Express Kedung Cowek, Surabaya. The population in this study were customers or consumers at J&T Express KedungCowek, Surabaya. The results showed that promotion had a significant effect on service use decisions, while Service Quality and Price had no effect on thedecision to use delivery services at J&T Express Kedung Cowek, Surabaya.]]>
<![CDATA[Penerapan Metode Proper Matching Pada Perusahaan Kontraktor ]]>
<![CDATA[Jeanne Asteria Wawolangi]]>;
<![CDATA[Deograsias Yoseph Yustinianus Ferdinand]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 2 (2020): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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<![CDATA[The purpose of this study is to evaluate the methods used in the recognition of construction contract revenue and to apply the proper matching method tocontractor companies. The object of research is the construction project of smallscale houses and shophouses carried out by the Baron Residence constructioncompany located in Magetan, East Java. This research is classified as qualitative research. From the results of the study, it is known that the company recognizesrevenue using the percentage method of physical progress completion, so that it is not in accordance with the matching principle, namely the income that occurs in a period is compared with the costs incurred to earn income in the same period. The solution given is for the company to use the cost to cost percentagecompletion method, so that the income received is in accordance with the physical building. This is useful in presenting accurate information in making decisionsand fulfilling the principle of reliability, which is one of the characteristics of financial statements.]]>
<![CDATA[Implikasi Penerapan Activity Based Costing System Terhadap Kinerja Perusahaan Dan Keunggulan Bersaing ]]>
<![CDATA[Diah Anugrah Sharasanti]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 2 (2020): Juli ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Katolik Darma Cendika ]]>
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DOI: 10.37477/bip.v12i2.101
<![CDATA[The strategy for determining the accurate production cost is one way for the company to compete among its competitors. Activity Based Costing assumes allcosts have a cause, and the causes can be managed so that the costs charged can be effective and efficient. Several studies have shown that there are differences in production costs between calculations using traditional methods and Activity Based Costing. Previous studies have shown that production costs are more accurate when using the Activity Based Costing method of calculation. Bjornenak and Mitchell (1999) in Rendy and Devie (2013) argue that Activity Based Costing is a system that is promoted and adopted as a basis for strategic decision-making and to improve earnings performance. According to Reimann (1990) the use of the Activity Based Costing system encourages companies to produce products that have competitive advantages. The results of several studies show that the ability of the Activity Based Costing system can not only measure product costs accurately, but the information generated can be used for various other strategic interests within the company, and the implementation of the Activity Based Costing system is not only focused on the financial aspects, but also on other nonfinancial aspects which are indicators of the success of company performance.]]>
<![CDATA[Adakah Persepsi Konsumen Dan Kualitas Produk Mempengaruhi Keputusan Pembelian Soes Legends? ]]>
<![CDATA[Liliana Dewi]]>;
<![CDATA[Quinta Marvellyn]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 2 (2020): Juli ]]>
Publisher : <![CDATA[Universitas Katolik Darma Cendika ]]>
Show Abstract
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DOI: 10.37477/bip.v12i2.94
<![CDATA[Soes Legends is a business that is engaged in the food and beverage industry that offers dried chocolate fill products. Based on the initial survey conducted by the author, the factors that dominate consumers in buying Soes Legends products are consumer perceptions and the quality of Soes products. The purpose of this study was to determine the effect of consumer perceptions and product quality on the decision to purchase Soes Legends products. The research method used is quantitative research with the sampling method is purposive sampling. The population in this study were all Soes Legends consumers who had repeated as many as 125 people with a sample of 96 people. The technique of collecting data uses a questionnaire with a Likert scale. The results of the questionnaire datawere analyzed to test factors and test variables using SPSS version 23. The results of this study indicate that consumer perceptions and product quality influence the decision to purchase Soes Legends products.]]>
<![CDATA[Tinjauan Teoritis Peraturan Pencegahan Value Added Tax Fraud Dan Value Added Tax Evasion ]]>
<![CDATA[Setiadi Alim Lim]]>;
<![CDATA[Lilik Indrawati]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 2 (2020): Juli ]]>
Publisher : <![CDATA[Universitas Katolik Darma Cendika ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Overall the existing taxation regulations in Indonesia are good enough to prevent the possibility of Value Added Tax Fraud and Value Added Tax Evasion. For each violation committed will be subject to sanctions. Unintentional violations will be subject to administrative sanctions, while intentional violations of Value Added Tax Fraud and Value Added Tax Evasion in addition to administrative sanctions will also be subject to criminal sanctions to provide a deterrent effect. The use of communication and information technology in the tax administration system in the form of e-Invoice and e-SPT for Value Added Tax is very helpful in preventing Value Added Tax Fraud and Value Added Tax Evasion. However, it is necessary to improve policies and regulations so that Value Added Tax Fraud and Value Added Tax Evasion can be minimized even more.]]>
<![CDATA[Peranan Revolusi Industri 4.0 Terhadap Mutu Pendidikan Sekolah Menengah Kejuruan Jurusan Akuntansi ]]>
<![CDATA[Tony Soebijono]]>;
<![CDATA[Martinus Sony Erstiawan]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 2 (2020): Juli ]]>
Publisher : <![CDATA[Universitas Katolik Darma Cendika ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37477/bip.v12i2.97
<![CDATA[he Prapanca 2 Surabaya Vocational High School (SMK) majoring in accounting is one entity that is willing to compete and is skilled and professional inwelcoming the Industrial Revolution 4.0. So far, the principal has prepared a strategy to improve the quality of graduates to suit the needs of the businessmarket (Business World (DU)/Industrial World (DI)). Some of the strategies used in aligning education with the demands of the 4.0 Industrial Revolution erainclude improving the quality of sarpras (facilities and infrastructure) in the learning process based on industrial needs (Link and Match) during the IndustrialRevolution 4.0 period, the fulfillment of DU/DI standard facilities and infrastructure and increasing teacher competence is focused on the era of theIndustrial Revolution 4.0. The role of the principal has a point of view broad, open, disciplined, firm, and committed.]]>
<![CDATA[Pengaruh Kualitas Pelayanan, Harga, Dan Promosi Terhadap Keputusan Pelanggan Dalam Menggunakan Jasa Pengiriman ]]>
<![CDATA[Ferdinand Setiawan Djaja]]>;
<![CDATA[Bruno Hami Pahar]]>
<![CDATA[ BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 2 (2020): Juli ]]>
Publisher : <![CDATA[Universitas Katolik Darma Cendika ]]>
Show Abstract
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Download Original
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<![CDATA[The number of delivery service providers in Indonesia has grown to be very large, so that consumers have many choices. Consumers must be able to choosecarefully and smartly for the delivery services to use. The rapid development of ecommerce has affected the business of providing goods delivery services inIndonesia. E-commerce causes delivery service providers to have a new strategy, so as not to lose in competition in the shipping service business. One of thedelivery service providers is J&T Express. This study aims to determine the effect of Service Quality (X1), Price (X2), and Promotion (X3) on Customer Decision(Y) to use delivery services at J&T Express Kedung Cowek, Surabaya. The population in this study were customers or consumers at J&T Express KedungCowek, Surabaya. The results showed that promotion had a significant effect on service use decisions, while Service Quality and Price had no effect on thedecision to use delivery services at J&T Express Kedung Cowek, Surabaya.]]>
