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BIP'S : Jurnal Bisnis Perspektif

BIP
Website

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 215 Documents

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Implementasi Pajak Pertambahan Nilai Di Indonesia: Suatu Studi Perbandingan Di Negara-Negara ASEAN-9 Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 1 (2020): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Indonesia was the first country in Southeast Asia to implement the Value Added Tax on April 1, 1985. This step was then followed by several other countries in Southeast Asia, particularly those who were members of the ASEAN community. However, there are also a number of ASEAN member countries that do not use the Value Added Tax system. In this paper, a comparative study will be carried out on the application of Value Added Tax in Indonesia, compared to other ASEAN member countries, specifically with 8 ASEAN member countries, namely the Philippines, Cambodia, Laos, Malaysia, Myanmar, Singapore, Thailand, and Vietnam which together with Indonesia hereinafter referred to as ASEAN-9. Comparisons are only made among the 9 ASEAN member countries, and not the whole 11 ASEAN member countries, due to difficulties in gathering data from the other 2 ASEAN member countries. Overall implementation of Value Added Tax, or similar taxes in ASEAN-9 countries is good, and has many similarities in principle. This of course will provide many conveniences if it is desired to integrate the Value Added Tax system, or similar taxes into only one tax system that is uniformly applicable in ASEAN countries. From the results of comparative studies show that the implementation of Value Added Tax in Indonesia is still the best compared to 8 other ASEAN-9 countries, because it is in accordance with the basic principles of the Value Added Tax system. However, the Value Added Tax system implemented in Indonesia needs to be improved by removing the Value Added Tax collection rules by government treasurers, and certain business entities when making a purchase from a Taxable Entrepreneur.

Penerapan SAK-EMKM Pada Kesenian Jaranan Turonggo Bimo Kertosono Sebagai Simbol Budaya Martinus Sony Erstiawan
BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 1 (2020): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Art groups that have the soul of art in Indonesia are a group of micro, small, and medium entities (EMKM) that can use financial accounting standards for micro, small, and medium entities (SAK-EMKM). One of them is the art group which is still a symbol of cultural preservation, namely jaranan art. Financial management (recording, presentation, and disclosure) in the art of the networking requires the intention and practice as often as possible, so as to produce a simple financial report following accounting standards in force in Indonesia. This essay has the purpose of using a descriptive study of the application of SAK-EMKM to be applied to arts groups in Indonesia.

Pemanfaatan Teknologi Informasi Dalam Peningkatan Penjualan Pada Perusahaan Percetakan Excellent Di Surabaya Deograsias Yoseph Yustinianus Ferdinand; Jeanne Asteria Wawolangi
BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 1 (2020): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The development of information systems especially in the technological aspects is a challenge and an opportunity for Excellent printing companies. These challenges and opportunities as a stimulation to improve the quality and quantity of sales of printed products such as form of brochures, banners, invitations card, notes, and others. In this case the leadership of the company must be aware that the contribution of systems and information technology can provide maximum benefits for the continuance of the company. Information systems and technology can support the process of selling activities more effectively and optimally, so that company revenue can increase. There needs to be real communication, especially with potential customers so that the sales process can run fluently and continuously, but it must be followed by product innovation.

Perbedaan Faktor Yang Menjadi Pertimbangan Mahasiswa Memilih Perguruan Tinggi Di Surabaya Bruno Hami Pahar
BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 1 (2020): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

This study aims to determine the differences in factors that students consider when choosing tertiary institutions in Surabaya. The population in this study were first semester students in 5 tertiary institutions namely Surabaya Institute of Technology (ITS), Widya Mandala Catholic University of Surabaya (UKWM), Surabaya University (UBAYA), Darma Cendika Catholic University (UKDC), and Petra Christian University (UKP), with a total sample of 100 students. This research was analyzed using different tests and to test the differences between three or more independent groups of two or more variables, using the Kruskal Wallis statistical method. The results showed that there were differences in factors that were considered by students to choose tertiary institutions in Surabaya, with nine factors examined, there were eight different variables among the five tertiary institutions studied, namely location (X1), reputation (X2), scholarship (X3), tuition fees (X4), entry requirements (X5), facilities (X6), number of students (X7), lecturer competencies (X8), and campus buildings (X9). The test results stated the scholarship factor (X3) there was no difference between the five tertiary institutions studied, because the H count was 7.78 < H table (9,488) and asymp. sig 0,100 > 0.05. There are differences from 8 existing factors, namely: 1) There are differences in the consideration factors of prospective students between Darma Cendika Catholic University (UKDC) with Surabaya Institute of Technology (ITS), Widya Mandala Catholic University of Surabaya (UKWM), Surabaya University (UBAYA), and Petra Christian University (UKP), namely reputation, tuition fees, entry requirements, facilities, number of students, competencies lecturers, and campus buildings, because the calculated H value > H table (3,841) and asymp. sig < 0.05,

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

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

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

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

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

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

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.

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Lilik Indrawati

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jurnalbips@ukdc.ac.id

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+6288217266957

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jurnalbips@ukdc.ac.id

Editorial Address
Jl. Dr. Ir. H. Soekarno No. 201 Surabaya 60117

Location
Kota surabaya,

Jawa timur

INDONESIA

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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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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