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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 5 No 1 (2013): Januari" : 6 Documents clear
Penerapan Bootstrap Financing : Sebuah Tinjauan Teoritis Tommy C. Efrata; Christian Herdinata
BIP's JURNAL BISNIS PERSPEKTIF Vol 5 No 1 (2013): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.215 KB) | DOI: 10.37477/bip.v5i1.123

Abstract

Bootstrap financing methods commonly used as an alternative to access a capital, since the conventional access of capitalis limited for small and medium firms in Indonesia.This study aims to explain the application of bootstrap financing for small and medium-sized firms in getting access to capital. Subjects used in this study are 67 owners of small and medium firms in Surabaya. The method used is descriptive qualitative. The results of this study indicate that for the method loan from the owner, instrument using personal credit card is the most frequent one. On the other hand, for the method funding from family, borrowing from family and friends is the most common instrument.
Pengaruh Motivasi, Kepemimpinan, Lingkungan Kerja Dan Kompensasi Terhadap Kompetensi Dan Kinerja Guru Tetap SLTA: Studi Di Yayasan Yohannes Gabriel Keuskupan Surabaya Yustinus Budi Hermanto
BIP's JURNAL BISNIS PERSPEKTIF Vol 5 No 1 (2013): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1860.426 KB) | DOI: 10.37477/bip.v5i1.124

Abstract

The objective of this research is (1)to analyze the contribution of indicator of each variable that is motivation, leadership, working environment, compensation, competency and teachers’ performance; (2)to test the effect of these variables, motivation, leadership, working environment and compensation towards competency; (3)to test the effect of these variables, motivation, leadership, working environment and compensation towards performance; (4) the effect of motivation, leadership, working environment and compensation towards performance through competency; and (5)to test the effect of competency towards teachers’ performance. This research uses quantitative approach. The samples are taken by using purposive sampling method. The total numbers of the respondents in this research are 151 full time/permanent high school teachers at Yayasan Yohannes Gabriel Keuskupan Surabaya and they are analyzed by using descriptive statistic. SEM or Structural Equation Modeling is used to test the proposed hypothesis. The research results showed that (1 )all the indicators give significant contribution to each variable; (2) motivation and compensation variables have significant influence towards teachers’ competency; (3)motivation and working environment variables have significant influence towards teachers’ performance but leadership has no significant influence towards competency and teachers’ performance; (4)motivation and compensation variables have significant influence towards performance through competency while leadership and working environment variables do not have significant influence towards performance through competency. In this case, competency is as intervening variable for motivation through performance and is as moderating variable for compensation through performance. (5)competency has significant influence towards performance. In other words, high motivation accompanied with compensation and high competency will drive teachers’ performance higher.
Pengaruh Mekanisme Corporate Governance Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2004-2006 Nia Yuniarsih
BIP's JURNAL BISNIS PERSPEKTIF Vol 5 No 1 (2013): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.163 KB) | DOI: 10.37477/bip.v5i1.125

Abstract

The objective of this study is to examine the influence of corporate governance mechanism, namely managerial ownership, institutional ownership, and size of independent commisioner to earnings management. This study takes sample from 74 companies in the manufacturing sector at the Indonesia Stock Exchange, which were published in financial report from 2004-2006. The method of analysis of this research used multi regression and single regression. The results of this study show that (1)managerial ownership had significant influence to earnings management, (2)institutional ownership had significant influence to earnings management, (3) size of independent commisioner had not significant influence to earnings management, (4) simultaneously of managerial ownership, institutional ownership, and size of size of independent commissioner had significant influence to earnings management.
Reformulasi Pajak Daerah: Penerapan Pajak Pertambahan Nilai Provinsi Di Indonesia Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 5 No 1 (2013): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (53.104 KB) | DOI: 10.37477/bip.v5i1.126

Abstract

In Indonesia, taxes are differentiated on central taxes and local taxes. Central taxes are levied by the central government, while local taxes are levied by the provincial government named as provincial taxes and local taxes which are levied municipal/ regency government called municipal/regency taxes. Partial results of the central government's tax collections will be allocated through transfer method called General Allocation Fund and the Special Allocation Fund to the provincial government and the municipal/regency government. The model used still causes an imbalance in both vertical and horizontal fiscal substantial. In line with a growing decentralization issue reverberating around the world, so one way to reduce the fiscal imbalance is that local governments should be allowed to levy taxes which potential is quite significant. In this regard, it is proposed that the VAT is not only levied by the central government, but also levied by the provincial government as an surtax, and this is the main income of the provincial government. While local taxes that are currently levied by the provincial government will be levied delegated to the municipal/regency government gradually.
Pengaruh Karakteristik Perusahaan Terhadap Intellectual Capital Disclosure (ICD) Pada Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia Agung Sri Wardani
BIP's JURNAL BISNIS PERSPEKTIF Vol 5 No 1 (2013): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (131.53 KB) | DOI: 10.37477/bip.v5i1.127

Abstract

The purpose of this paper is to examine the level of intellectual capital disclosure in annual report prepared by listed firms on IDX. This research examines influence between intellectual capital disclosure as a dependent variable and firm’s characteristic (industry type, leverage, ownership concentration, external auditor type, listing age, independent commissioner, audit committee size and firm’s size) as independent variables. This research used 105 annual reports 2010 of Indonesian listed firms. Sample was selected using purposive sampling method. The result shows that the average level of intellectual capital disclosure is only 35,86%. Multiple regression analysis is used to test the hypothesis. Statistical analysis demonstrates that audit committee size and firm’s size are significance to the level of intellectual capital disclosure.
Kajian Teoritis Peranan Internal Auditor Jeanne Asteria Wawolangi; Martinus Sony Erstiawan
BIP's JURNAL BISNIS PERSPEKTIF Vol 5 No 1 (2013): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.521 KB) | DOI: 10.37477/bip.v5i1.128

Abstract

Internal auditor as internal examination which evaluating all the operation of the organization especially about system internal control, also accompanied external auditor to explain more detailed about all the flow and procedure system internal control and give the reason and benefit about implementation of internal control. Internal auditor has to assure that all the evidence about external or internal transaction are real and objective. If internal auditor find inconsistency about the policy of the firm, so internal auditor has to explain and guide to the right things and also follow up all the audit findings to achieve the goal of the firm. Internal auditor gives all the annually report to all the directors to make a best decision.

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