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Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika
Published by Universitas Bina Sarana Informatika
ISSN : 14118637     EISSN : 25501178     DOI : -
Core Subject : Science, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Environmental Science Social Sciences
Jurnal Perspektif pertama kali diterbitkan pada tahun 2013. Jurnal ini dimaksudkan sebagai media kajian ilmiah hasil penelitian, pemikiran dan kajian analisis kritis mengenai penelitian di Bidang Ilmu Sistem Informasi, Manajemen dan Ekonomi. Jurnal Perspektif menerbitkan 2 (dua) jurnal dalam setiap tahunnya, yaitu terbit di bulan Maret dan September. Jurnal Perspektif sebagai bagian dari semangat menyebarluaskan ilmu pengetahuan hasil dari penelitian dan pemikiran untuk pengabdian pada masyarakat luas. Situs Jurnal Perspektif menyediakan artikel-artikel jurnal untuk diunduh secara gratis. Jurnal kami adalah jurnal ilmiah nasional yang merupakan sumber referensi akademisi di bidang Ilmu Komputer dan Manajemen.
Arjuna Subject : -
Articles 307 Documents
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Pengolahan Data Keuangan Dengan Menggunakan Zahir Accounting 5.1 Pada PT. Sigma Pikir Teladan Utami, Lila Dini; Hidayat, Rahmat
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 16, No 1 (2018): Maret 2018
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (583.742 KB) | DOI: 10.31294/jp.v16i1.3163

Abstract

In this era of globalization, technology is growing very fast, especially in the field of software technology and hardware, where the development of many provide many benefits for us. The various areas of the company are greatly assisted in the advancement of this technology. The weakness of financial data processing process manually will be vulnerable to mistakes in the process of financial records, resulting in less accurate reports made. PT Sigma Pikir Teladan is a company engaged in forestry consulting services. Existing systems in PT Sigma Pikir Teladan still done manually, ranging from recording corporate expenses to income receivedby the company. On this occasion the author tries to make the final task by implementing the process of recording financial data at PT Sigma Pikir Teladan using Zahir Accounting Software Version 5.1, which during this process has not been computerized. It is expected that with the application of this application process of financial recording at PT Sigma Pikir Teladan become more effective and efficient in supporting activity of financial data processing at this company.
SISTEM INFORMASI ARUS KAS STUDI KASUS PADA PT ADHINATA KARYA MARMER Wasiyanti, Sri
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 13, No 2 (2015): SEPTEMBER 2015
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v13i2.920

Abstract

ABSTRACT Cash is an important component in the sustainability of a company. Through cash, funds flowing in into the organization's resources and flows out as a cost. The flow of incoming funds are often not proportional to the flow of funds out. It is therefore necessary cash flow management processes into a job that should have gained serious attention in the financial management in a company. Unfortunately, cash flow management, or better known as Cash Flow Management, often regarded as one of the main aspects of some of the issues faced by organizations in implementing the company's operations. Problems faced by organizations due to poor cash flow management often arises in many cases from the simple to the complex situation. This is because not all companies understand the management of cash flow. For example, when the cash is received (cash inflow) and cash paid (cash outflow) occurs is not planned, the organization might encounter problems delay the payment of staff salaries, delays in the implementation of the program, and the outstanding balance which increasingly growing. Based on the problems above, this research will discuss the system of cash flows associated with cash transactions, both Cash In and Cash Out. The report formed the transaction is Cash Flow and Cash Out Login using research methods, which are used as a research location is PT. Adhinata Marble Works. The expected outcome of this research is to produce a cash flow-based handling of computerized so as to speed up the transaction process until the presentation of cash flow statements on time.Keywords:Information system, cash flow
PENGARUH MOTIVASI BELAJAR DAN PERSEPSI ATAS METODE PEMBELAJARAN TERHADAP PRESTASI BELAJAR ILMU PENGETAHUAN SOSIAL SISWA (Pada SMPN 98 Jakarta Selatan) Agustina, Teni
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 12, No 2 (2014): SEPTEMBER 2014
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v12i2.1144

Abstract

In the process of teaching and learning in schools is very necessary motivation to make students feel excited in Belaja. Needs encouragement or motive to perform certain actions, where it is believed that if the deed has been done, then the equilibrium state was reached and there arose perassan satisfied within the individual. This study aims to determine the extent of the influence on the perception of learning motivation learning method to learning achievement IPS students. These results indicate that there is significant influence learning motivation and perception of the teaching methods together towards achievement of social studies students, a significant difference between achievement motivation toward social studies students and a significant difference between the perceptions of the learning method of learning achievement IPS students. Keywords: Motivation, Perception of Learning Methods and Learning Achievement IPS
PENGARUH CORPORATE GOVERNANCE, LOAN TO DEPOSIT RATIO, NON PERFORMING LOAN, INFLASI DAN KURS TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2007 – 2010 Fahruri, Arief
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 15, No 1 (2017): Maret 2017
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.597 KB) | DOI: 10.31294/jp.v15i1.1500

Abstract

ABSTRACT   The objective of this research is to examine the effect of corporate governance mechanisms (the size of independent commissioners and audit committee), loan to deposit ratio,  non performing loans, inflation and exchange rate on financial performance of banks listed on the Indonesia Stock Exchange during 2007-2010. A sample  of 26 banks  is used  in this  study.  Moreover,  a multiple  regression  based on   the ordinary least square method is employed. The result shows that, based on the t-test, audit committee and loan to deposit ratio significantly affect  bank  financial  performance  (measured  by net  interest  margin).  However,  independent commissioners, non performing loans, inflation and exchange rate do not have a significant effect. Nevertheless, based on the F-test, all independent variables significantly influence bank financial performance.   Keyword :  independent commissioners, audit committee, loan to deposit ratio, non performing loan,inflation, exchange rate  bank financial performance, net interest margin.
PENGARUH INOVASI PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN SEPEDA MOTOR YAMAHA DI KOTA TANGERANG SELATAN Rasyid, Harun Al; Indah, Agus Tri
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 16, No 1 (2018): Maret 2018
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.237 KB) | DOI: 10.31294/jp.v16i1.3031

Abstract

Abstract - This study aimed to analyze the impact of innovation and price on purchase decisions. The research was carried out at different places to get a full range of respondents. The sample was the owner of the vehicle Yamaha motorcycle in Tangerang Selatan totaling 150 respondents. Regression analysis techniques were used to analyze the impact of innovation and price of the purchasing decision is by using SPSS (Statistical Package for the Social Sciences). The analysis showed that the product innovation and significant positive effect on purchasing decisions, each increase of one unit in the variable product innovation will be followed by an increase of 0.401 unit purchasing decisions. The analysis also showed that prices positive and significant influence on purchasing decisions, any adjustment of the unit either affordability of the price, the suitability of the price of the product quality, price competitiveness, and suitability prices with benefits will influence the purchase decision of Yamaha motorcycles for 0538 unit. This shows that the innovation products made by Yamaha and Prices set affects 46.6% of the consumer decision in purchasing undergo a Yamaha motorcycle in Tangerang Selatan.Keywords : Innovation , Price, Purchase Decision, Motorcycles, Yamaha.
MENGHITUNG PAJAK PENGHASILAN PASAL 22 (PPh 22) ATAS IMPOR DENGAN MS. ACCESS PROGRAMMING Suhartono, .
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 12, No 1 (2014): MARET 2014
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v12i1.1110

Abstract

Currently the Government is increasing the tax revenue from various sectors , especially the increase in the tax on imported goods ( Income Tax (VAT ) on the import of Article 22 ) . Income Tax (VAT ) on the import of Article 22 in accordance with Law No. 7 of 1983 has a supporting role budgetary functions ( towing instruments of public funds to put into the state treasury ) . But along with the issuance of the Finance Minister Regulation No. 175/PMK.011/2013 About Withholding Income Tax Article 22 Relating to Payments for Delivery of Goods and Activities for Import Or Other Business Activities in the Field of the Income Tax (VAT ) on the import of section 22 has a role new additions as support functions regulerend ( tool for controlling imports ) . It is intended that the import of certain goods from another country can be muted . Other purpose that is greater than the reduction of imported goods is to reduce the pressure on the balance of trade with other countries in order to avoid a deficit . It is expected that the reduction in the number of imported goods will improve the trade balance moving towards a trade surplus with other countries and the domestic industry are encouraged to increase the production of goods as import substitution goods . Keywords: Article 22 Income Tax , Import , Ms . Access Programming
PENGARUH KEPUASAN KERJA TERHADAP KINERJA PEGAWAI KELURAHAN PASIR GUNUNG SELATAN KOTA DEPOK Pramularso, Eigis Yani
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 12, No 2 (2014): SEPTEMBER 2014
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v12i2.1122

Abstract

 The success key of organization can not be separated from its human resources . For that organizations should always pay attention to their employees in order to have a good performance and in accordance with the expectations of the organization. One that can affect an employee 's performance is the presence of job satisfaction . This study aims to determine the effect of job satisfaction on employee performance in political distric Pasir Gunung Selatan  Depok . The sampling method using saturated sample where all respondents are all employees . Data collection was conducted by using a questionnaire study consisting of closed questions include variable indicators of job satisfaction and employee performance . In analyzing the data using the correlation coefficient, coefficient of determination, regression, and significant test. The results showed that job satisfaction significantly influence employee performance. The magnitude of the correlation coefficient indicates the number 0,63,  it means the relationship of job satisfaction on employee performance is equal to 63,90 % . The coefficient of determination by R Squared = 0,408 indicates the magnitude of the effect of job satisfaction on employee performance is equal to 40,08 % and 59,92 % influenced by other factors outside the study. Keywords: job satisfaction, employee performance
ANALISIS PAJAK PENGAMPUNAN (TAX AMNESTY) ATAS HARTA DALAM NEGERI MENGGUNAKAN MS. ACCESS PROGRAMMING Suhartono, Suhartono
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 15, No 1 (2017): Maret 2017
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (129.711 KB) | DOI: 10.31294/jp.v15i1.1506

Abstract

Abstrak - Sebagai salah satu negara berkembang, Indonesia sangat membutuhkan banyak sumberdaya baik sumberdaya manusia maupun sumber daya keuangan dan sumberdaya lainnya untuk membiayai pembangunan di berbagai sektor strategis. Ada banyak cara bagi pemerintah untuk memenuhi kebutuhan dana agar pembangunan infrastruktur dan sektor lainnya dapat terpenuhi. Salah satunya melalui progam pengampunan pajak (tax amnesty).   Tax amnesty adalah kebijakan Pemerintah memberikan penghapusan pajak yang seharusnya terutang tidak dikenai sanksi administrasi perpajakan dan sanksi pidana. Tujuan tax amnesty adalah meningkatkan penerimaan pajak dalam jangka pendek, meningkatkan kepatuhan pajak dimasa yang akan datang, mendorong repatriasi modal atau asset dan transisi ke sistem perpajakan yang baru. Beberapa hal yang menjadi pertimbangan pemerintah sehingga menerapkan program tax amnesty yaitu underground economy, pelarian modal ke luar negeri secara illegal dan rekayasa transaksi keuangan yang mengakibatkan kehilangan potensi penerimaan pajak. Ada tiga kelompok tarif dalam tax amnesty, yaitu tarif uang tebusan atas harta di dalam wilayah RI atau di luar wilayah yang direpatriasi, tarif tebusan atas harga di luar wilayah RI tanpa repatriasi dan tarif tebusan bagi Wajib Pajak (WP) Usaha Mikro, Kecil dan Menengah (UMKM).  Keyword: Pajak Pengampunan, Harta Dalam Negeri 
PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE HARGA POKOK PESANAN PADA PT.TOBECO Sari, Dian Indah
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 16, No 2 (2018): September 2018
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.978 KB) | DOI: 10.31294/jp.v16i2.3767

Abstract

ABSTRACTThe purpose of this study is to calculate the cost of production using the cost of the order of invitations, advertisements and brochures on PT.Tobeco.Metode research used in this study include interviews that data obtained by interview directly to the company. Interviews are done by direct interviews to the company's chairman and the part directly involved with the research title. Literature study is data obtained by reading literature study of books and journals to obtain theories associated with the title of research. Data analysis is analyzing the data obtained and preparing reports on the cost of orders and income statement. Based on the calculation of cost of goods manufactured by the cost of order method at PT. Tobeco can be summarized as followsThe company will get the lowest order price if they receive the brochure order and get the highest order price if receiving advertising order. The cost of order per unit for invitation is Rp 4,060 per share. The order per unit price for advertising is Rp 9,100 per share. The order per unit price for brochures is Rp 1,172 per share. The company will get the highest gross profit if it receives brochure orders and gets the lowest gross profit if it receives an advertising order. The invitation order earns a gross profit of Rp 4.700.000. Ad orders earn a gross profit of Rp 2.700.000. Brochure orders earn a gross profit of Rp 41.4 million.Keywords: Cost of Production, Cost of Order
Penerapan Zahir Accounting Versi 5.1 Untuk Pengolahan Data Akuntansi Pada SMK Tridaya Jakarta Saryoko, Andi; Janah, Miftahul; Sukmana, Sulaeman Hadi; Hidayat, Rahmat
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 16, No 2 (2018): September 2018
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1084.24 KB) | DOI: 10.31294/jp.v16i2.4393

Abstract

The development of information technology can not be separated with a device called a computer. At this time the computer is needed in a company because by utilizing computer technology can make data processing more quickly and accurately and save storage space in archiving. SMK Tridaya accounting data processing is still manually so that there will be mistakes in recording transactions and takes a long time in working on financial statements. Therefore SMK Tridaya Jakarta requires a computer application program and to solve the problem the author using Zahir Accounting Software Version 5.1 as an alternative problem solvers in accounting data processing. Because by using zahir accounting data processing will be done automatically and can reduce errors that will occur in the data processing. And make effective and efficient in carrying out activities, especially in accounting data processing.

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