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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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Upaya Meningkatkan Kepatuhan Wajib Pajak Di Indonesia Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 9 No 1 (2017): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The success of a country in developing its country depends largely on the success of providing sufficient budget for the financing of development programs. The main sources of development financing budgets generally come from tax revenues. A country will be able to generate maximum revenue in the tax sector, if the country's tax compliance level is high. The results of research from Belkaoui (2004) showed that Indonesia was ranked 22nd out of 30 countries under study of tax compliance, with a tax compliance index of 2.53. This shows that the level of tax compliance in Indonesia is still low. Therefore, Indonesia must make various efforts to improve taxpayer compliance. The efforts undertaken must consider the factors that affect tax compliance.

Perbandingan Keakuratan Model Laba Permanen, Transitori Dan Agregat Dalam Memprediksi Laba Masa Depan Galuh Artika Febriyanti
BIP's JURNAL BISNIS PERSPEKTIF Vol 9 No 1 (2017): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Earnings represent information which very paid attention by users of financial statements. Some research was examined the ability of earnings to forecast future earnings which only focused to aggregate earnings. Some literature mention that reported earnings number contain permanent and transitory earnings component which can be used to forecast future earnings and future cash flow. Permanent earnings is earnings related to core activity of the firms which always happened each every period, while transitory earnings are earnings do not relate with core activity of the firms and is not expected to happened in next period. This research empirically examines the level of accuracy model with permanent, transitory, and aggregate earnings component to forecast future earnings of the firms

Experiential Marketing Wisata Taman Kota Surabaya Citra Anggraini Tresyanto; Bruno Hami
BIP's JURNAL BISNIS PERSPEKTIF Vol 9 No 1 (2017): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The public need big cities nowadays are very complex. No exception to the needs of the people of Surabaya. One of the new needs of urban society is traveled. Traveled synonymous with waste of money. Not at this time, traveled enough to spend time with visiting the city park. Surabaya has a lot of city parks that can be utilized by the community. A total of 27 active city park owned by Surabaya. But unfortunately some of them, can be utilized by the community. Apart from that, the city park form a new lifestyle and needs in the community that traveled in a city park. Travelling in the city park provides an exciting experience. An interesting experience can be formed through a component in experiential marketing, namely sense, feel, think, act and relate that will describe a new experience as a result of a particular stimulus. Through experiential marketing also, the city government can find out what people felt after visiting the city and what is needed by the community. Proved that the city parks are built and design well, according to the needs and expectations of the community. This is clearly evident from the many community activities in the city park on the weekends.

Pengaruh Product Knowledge Dan Price Terhadap Keputusan Pembelian Konsumen Pada Produk The Capital Erni Saputri Halim; Christian Herdinata
BIP's JURNAL BISNIS PERSPEKTIF Vol 9 No 1 (2017): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The purpose of this research is to identify the influence of product knowledge and price on the customer purchasing decision of product The Capital. The population of this study is all consumers of product The Capital. Convenience Sampling is used to select 45 samples. This study also uses quantitative methods. SPSS 16.0 is used as quantitative data analysis tool.Quantitative research results show that Product Knowledge and Price significantly influence the Customer Purchasing Decision of The Capital. The significant influence show that consumer with higher product knowledge will increase potential of purchasing decision of products The Capital.

Dampak Intellectual Capital Terhadap Profitabilitas Pada Industri Perbankan Nia Yuniarsih
BIP's JURNAL BISNIS PERSPEKTIF Vol 9 No 1 (2017): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The objective of this study is to examine the influence of Intellectual Capital to Profitability. This study takes sample from 38 bank at the Indonesia Stock Exchange (IDX), which were published in financial report from 2015-2016. The sample was determined based on the following criteria: (a) issued its financial statement ended 31 December; and (b) reporting earnings ended December 31, 2015 and 31 December 2016. Intellectual Capital were measured by Value Added, Value Added of Capital Employed and Structural Capital Value Added. Profitability was measured by Net Profit Margin. The research hypotheses were tested using single regression. The results of this research show that Intellectual Capital had positive significant influence on profitability.

Analisis Good Corporate Governance Pada Koperasi Tony Soebijono; Martinus Sony Erstiawan; Lilis Binawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 9 No 1 (2017): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

In the 1945 Constitution of the State of the Republic of Indonesia there is a chapter that makes the foundation of the establishment and development of Koperasi in Indonesia. Article 33 of the 1945 Constitution of the State of the Republic of Indonesia states that the economy is constituted as a joint effort based on the principle of kinship. In order for Koperasi to develop properly, it is necessary to have a Good Corporate Governance (GCG). To be able to have good governance, then in managing Koperasi there must be transparency, independence, accountability, responsibility, fairness and equality which are the basic principles in good organizational management. This research will try to observe whether Koperasi has implemented the basic principles of Good Corporate Governance (GCG). The research was conducted at Koperasi Pegawai in Surabaya by using research and development approach and descriptive data analysis. The results of data processing show that the principle of transparency obtained index 3.25 can be implemented well which indicated by financial reporting that has been audited by Public Accounting Firm (KAP) for 8 years. The principle of independence obtained index 3.71 is quite manifest in its management. The principle of accountability with the 3.00 index can be implemented well, as indicated by the presence of AD/ART (Anggaran Dasar/Anggaran Rumah Tangga), vision, mission and purpose of the establishment of Koperasi which all refer to Act Number 25 Year 1992. The rules are implemented and conditioned according to the conditions of the Koperasi. The principle of responsibilitas with index 2.71 also can be done well, with the obedience to the regulation of Act Number 25 Year 1992 which is part of responsibility of management and member of Koperasi in execution of duty. The principle of fairness and equality with the 3.43 index is well executed, there is no discrimination due to differences in ethnicity, religion, race, class, gender and physical condition.

Implementasi Anggaran Pada Usaha Mikro Dan Kecil Di Surabaya Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 9 No 2 (2017): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

One of the factors are identified as the cause of failure of micro, small and medium enterprises is the absence of a good financial plan in the form of budget. In this research will be studied about budget implementation in business activity from micro and small entrepreneurs engaged in food/beverage business in Kampung Roti, Surabaya, East Java. The results showed 42,11% of micro and small entrepreneurs have used the budget and 57,89% have not used the budget. Small and micro entrepreneurs who already use the budget as much as 42,11% argue that the useful budget helps their business activities. The most widely used type of budget is the material purchase budget, cash budget and cost budget. Micro and small entrepreneurs argue that the purposes of budgeting are for planning, decision-making and controlling operations (42,11%), monitor business and measure business performance (31,58%) and to motivate (26,31%). Small and micro entrepreneurs also believe that budget implementation constraints are resource limitations power required (92,11%), lack of understanding of budgeting (86,84%), lack of management/owner support (57,89%) and only prepared when there is more time (42,11%).

Risiko Kredit, Likuiditas Dan Kecukupan Modal Terhadap Profitabilitas Berdampak Pada Return Saham Sesilya Kempa
BIP's JURNAL BISNIS PERSPEKTIF Vol 9 No 2 (2017): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v9i2.44

There are the problem of credit risk, liquidty risk and capital adequacy affecting the level of the bank performance. The study is aimed to find empirical evidence of the relationship of credit risk, liquidity risk and capital adequacy toward profitability and its impact to bank stock returns. This study uses causality approach with path analysis techniques to obtain results. The results showed that credit risk (NPL) has negative effect toward the profitability (ROA and ROE). While liquidity risk (LDR) has positive effect on ROA and capital adequacy (CAR) affects neghatively toward ROE. Furthermore, ROA negatively affects stock returns and ROE has positive effect on stock return.

Kebijakan Dan Strategi Pengelolaan Manajemen Modal Kerja Christian Herdinata; Cliff Kohardinata; Meidiahna Kusuma
BIP's JURNAL BISNIS PERSPEKTIF Vol 9 No 2 (2017): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Working capital (capital) ie cash, accounts receivable, inventory. Companies follow a working capital cycle. Some things related to this are: (1) the cash conversion cycle is how much time the funds are tied up in working capital or how much time between the payment for working capital and cash collection from the sale of working capital (Brigham and Houston, 2014 ); (2) the average collection period is the average time required to convert raw materials into finished goods and sell them (Brigham and Houston, 2014); (3) the average collection period is the average time required to change a company's receivables into cash or to collect cash after a sale; (4) the payable period (payables deferral period) is the average time between the purchase of raw materials and labor with cash payments. The results of this study explain the strategies and policies that can be used in medium-sized businesses.

Analisis Pengaruh Karakteristik Perusahaan Terhadap Intellectual Capital Disclosure Perusahaan Keuangan Di BEI Agung Sri Wardhani
BIP's JURNAL BISNIS PERSPEKTIF Vol 9 No 2 (2017): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The purpose of this research is to test the impact level of intellectual capital disclosure on annual financial statements of listed financial companies in Indonesian Stock Exchange. This research has two variables. The first variable is the intellectual capital disclosure as the dependent variable. The second variable is the characteristics of the company (leverage, ownership concentration, type of external auditor, age of listing, independent commissioner, size of the audit committee, and size of the company) as the independent variable. The sample of this research are chosen by using the sampling purposive method. The classic assumption test is used earlier to validate the variables, and the result showed that the variables are valid. The result of this research shows that average rate of intellectual capital disclosure is 37,9%. Multiple regression analysis is used to test the hypothesis. Based on the statistics test result, the independent variable (leverage, ownership concentration, type of external auditor, age of listing, independent commissioner, size of the audit committee, and size of the company) doesn’t have significant effect on intellectual capital disclosure. It concludes that intellectual capital disclosure hasn’t been much revealed on financial companies in Indonesia.

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Contact Name
Lilik Indrawati

Contact Email
jurnalbips@ukdc.ac.id

Phone
+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