cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Lilik Indrawati
Contact Email
jurnalbips@ukdc.ac.id
Phone
+6288217266957
Journal Mail Official
jurnalbips@ukdc.ac.id
Editorial Address
Jl. Dr. Ir. H. Soekarno No. 201 Surabaya 60117
Location
Kota surabaya,
Jawa timur
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
 1 
Search results for , issue "Vol 8 No 1 (2016): Januari" : 6 Documents clear
Analisis Kepemilikan Institusional Tinggi Dan Rendah Terhadap Kinerja Perusahaan Di Indonesia Christian Herdinata
BIP's JURNAL BISNIS PERSPEKTIF Vol 8 No 1 (2016): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (132.333 KB) | DOI: 10.37477/bip.v8i1.31

Abstract

This study examined based on data of companies in Indonesia about the relationship between institutional ownership and corporate performance. In particular, institutional ownership will be distinguished by a high institutional ownership and low institutional ownership in order to determine the specific impact of institutional ownership on the performance of companies in Indonesia. Data were analyzed using different test mean with a sample of 136 companies. This study shows that a high institutional ownership gives a higher impact on the performance of the company compared with a low institutional ownership. Therefore, it reinforces the finding that high institutional ownership impacts in its monitoring compared to low ownership and corporate performance.
Analisis Kepatuhan Laporan Keuangan Koperasi Berdasarkan SAK ETAP Nia Yuniarsih
BIP's JURNAL BISNIS PERSPEKTIF Vol 8 No 1 (2016): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.857 KB) | DOI: 10.37477/bip.v8i1.32

Abstract

The objective of this research is to describe the compliance annual report Koperasi Sekar Melati IBI Kota Surabaya with Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Operational definition this research to measure compliance are components of Financial Statements, Recognition, Measurement, Balance Sheet Account’s, Income Statement Account’s, Statement of Equity Exchange Account’s, Cash Flow Statement Account’s. The research method using descriptive analysis. The sampling technique used documentation of the Annual Financial Statement of Koperasi Sekar Melati IBI Kota Surabaya ended year 2015. The results of this study indicate that the Financial Statements Koperasi Sekar Melati IBI Kota Surabaya still not comply with the SAK ETAP.
Pemberdayaan Masyarakat Home Industri Dalam Rangka Mendorong Kemandirian Ekonomi Warter Agustim
BIP's JURNAL BISNIS PERSPEKTIF Vol 8 No 1 (2016): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.167 KB) | DOI: 10.37477/bip.v8i1.33

Abstract

Development in harmony is needed, between the buffer zones and urban areas.Development in harmony must demonstrate the important role of buffer zones tourban areas because of the synergy potential of different regions and need eachother. So by knowing the potential of each area required mapping potential areascan provide a buffer for future development plans. This study has the objective to provide information to SMEs located in the Donowarih Village, Karangploso District., Malang Regency, which has good characteristics as a buffer zone for the surrounding urban environment. This study used a qualitative descriptive method. The study states that the majority of SMEs in the village Donowarih still using simple management in the management of its business. Many factors are influential in this regard, education, mental, environmental and other factors. Based on the need for repair and improvement programs that can improve the ability of SMEs and the other is the most important thing the government can directly determine program development program that is in harmony with the state of local characteristics.
Tinjauan Komprehensif Manajemen Laba Kaitannya Dengan Agency Theory Dan Pengungkapan Informasi Keuangan Jeanne Asteria Wawolangi
BIP's JURNAL BISNIS PERSPEKTIF Vol 8 No 1 (2016): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (139.933 KB) | DOI: 10.37477/bip.v8i1.34

Abstract

Earnings management is a conflict of interest between the manager as agent and owner/shareholder as a principal. Where the impact of earnings management behavior will affect reported earnings. Earnings management conducted by the management to utilize accrual accounting policies do because of the uncertainty in the business competition which makes the company dealth with uncertainty fluctuations in earnings. This can lead to management efforts to manipulate reported earnings giving rise to information asymmetry. This is consistent with agency theory is the theory that focuses on the problems that arise between the principal-agent in the separation of ownership and control of the company. In this case due to the flexibility of management to manage the company resulted in the action management to maximize earnings for their own interests or the interests of the company. The results of this study indicate that earnings management and agency theory have interlocking relationships, where the agency problem arises when the principal difficulties to ensure that the agent acts to maximize the welfare of principal. While the disclosure of financial information is an important tool to address the agency problem between management and owners, because it is seen as an attempt to reduce information asymmetry.
Perlakuan Pajak Pertambahan Nilai Transaksi E-Commerce Di Indonesia Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 8 No 1 (2016): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.345 KB) | DOI: 10.37477/bip.v8i1.35

Abstract

Developments in science and technology is very rapid at the end of the 20th century, especially information and communication technologies have caused changes in many areas of life, including the business life. One of the benefits of information and communication technologies in the business world is the support of the implementation of bisnis transactions are done online or so-called ecommerce (electronic commerce) through the use of the internet network. Ecommerce transactions are growing very rapidly from year to year. Given the potential tax revenue from this sector, governments around the world must give great attention to the taxation of e-commerce transactions, including the imposition of Value Added Tax. In Indonesia, the taxation of e-commerce transactions are regulated in Circular of the Director General of Tax No. SE-62/PJ/2013 dated December 27, 2013. But what is regulated in Circular of the Director General of Tax No. SE-62/PJ/2013 dated December 27, 2013 is deemed still not enough to regulate all matters relating to the imposition of Value Added Tax on e-commerce transactions. Therefore, it is necessary to develop a set of rules comprehensive for the imposition of Value Added Tax on e-commerce transactions.
Analisis Perbedaan Pengakuan Pendapatan Menggunakan Metode Kontrak Selesai Dan Metode Persentase Penyelesaian Alfonsus Herry Susanto; Soedjono Rono
BIP's JURNAL BISNIS PERSPEKTIF Vol 8 No 1 (2016): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (163.444 KB) | DOI: 10.37477/bip.v8i1.36

Abstract

Percentage of Completion Method help the company in the financial system of the company in one period may have more than one contract because this method shows the income statement as fair. Revenue recognition with the Percentage of Completion Method using a proper approach to matching concept (compare the costs and revenue appropriately) is the most appropriate method for long term contracts because it can describe the income statement in each period can be reported proportionately and fairly. For short term contracts, companies can use the method of revenue recognition based on the Completed Contract Method or the Percentage of Completion Method with the terms of the contract occurred less than or not more than one accounting period, because if more than one period and using the Completed Contract Method, it can cause report income that is not fair. Keep in mind that the Percentage of Completion Method has the disadvantage that if there is reduction or additional work in a contract, the percentage of work progress to be recalculated, and if there is a change estimated total cost, so the revenue recognized in the previous year must recalculated.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2016 2016


Reset
Filter By Issues
All Issue Vol 16 No 2 (2024): Juli Vol 16 No 1 (2024): Januari Vol 15 No 2 (2023): Juli Vol 15 No 1 (2023): Januari Vol 14 No 2 (2022): Juli Vol 14 No 1 (2022): Januari Vol 13 No 2 (2021): Juli Vol 13 No 1 (2021): Januari Vol 12 No 2 (2020): Juli Vol 12 No 1 (2020): Januari Vol 11 No 2 (2019): Juli Vol 11 No 1 (2019): Januari Vol 10 No 2 (2018): Juli Vol 10 No 1 (2018): Januari Vol 9 No 2 (2017): Juli Vol 9 No 1 (2017): Januari Vol 8 No 2 (2016): Juli Vol 8 No 1 (2016): Januari Vol 7 No 2 (2015): Juli Vol 7 No 1 (2015): Januari Vol 6 No 2 (2014): Juli Vol 6 No 1 (2014): Januari Vol 5 No 2 (2013): Juli Vol 5 No 1 (2013): Januari Vol 4 No 2 (2012): Juli Vol 4 No 1 (2012): Januari Vol 3 No 2 (2011): Juli Vol 3 No 1 (2011): Januari Vol 2 No 2 (2010): Juli Vol 2 No 1 (2010): Januari Vol 1 No 2 (2009): Juli Vol 1 No 1 (2009): Januari More Issue