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Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan

BinaEkonomi
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Published by Universitas Katolik Parahyangan

ISSN : 08530610 EISSN : 2442675X DOI : https://doi.org/10.26593/be.v25i1

Core Subject : Economy, Science, Social,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

Jurnal ini mewadahi karya tulis akademik hasil penelitian literatur maupun lapangan di bidang Ilmu Ekonomi, Manajemen, dan Akuntansi, yang diharapkan dapat memberi sumbangan pemahaman maupun alternatif solusi masalah ekonomi yang ada.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 10 Documents

Search results for , issue "Vol. 12 No. 2 (2008)" : 10 Documents clear

HEDGING : SUATU MANAJEMEN RESIKO OPSI Benny Yong
Bina Ekonomi Vol. 12 No. 2 (2008)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Options have become extremely popular, so popular that in many cases more money is invested in them in the underlying assets. Options are extremely attractive to investors, both for speculation and for hedging. The investors can make a greater profit relative to their original payout than you would do by simply purchasing the shares. A financial institution that sells an option to a client in the over-the-counter-markets is faced with the problem of managing its risk. Some strategies for facing this problem are naked position strategy, covered position strategy, stop loss strategy and delta hedging strategy. It can be seen from this article that delta hedging strategy is more powerful than other strategies because this strategy can be done for any condition, in the money or out of the money.

KESESUAIAN PENERAPAN IFRS No. 21 TENTANG "PENGARUH PERUBAHAN KURS MATA UANG ASING" DENGAN KONDISI EKONOMI DIHUBUNGKAN DENGAN PERAN AKUNTAN DALAM MENDUKUNG HARMONISASI PENERAPAN IFRS DI INDONESIA Elizabeth T. Manurung
Bina Ekonomi Vol. 12 No. 2 (2008)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Globalization that has made siqnificant effect in business's world, as long as it positive, has led the business's world to be more efficient in order to win the competition in the gtobat wortd. The business world has been advantaged with the gtobal business itself, such as the increasing of market shares, gaining multipte profits, expanding competitive advantages, adding global equity, enlarge experienced personnel, etc. ln other hand, this globalization has negative effects ioo, such as the complexity caused by intencountry poticy on goods and services turnover. The effects of global business has emerged the need of Financial statements which are prepared by the busr'ness,s world to be understandable by global users. These Financial statements shoutd be organized in the same basis and same accounting methods(IFRS) so the global users can use them and compare them with others, so then the economic decisions they make could be more precise. To persuade people in using the same accounting method in every country (uniformity) is very hard to be realized because every country which has differe'nt cultures will make different business practices so witt need different accounting standard too. Moreover, becaLtse lf's very difficult to achieve the uniformity, we should try to harmonize them so the variations in using accounting method are getting smaller and smaller. ln lndonesia, Accountants play important roles in achieving the harmonization in using IFRS in lndonesia. Further explanation about the accountants' roles in attaining this and the relations IFFS No. 2t about the impact of foreign currency exchange rate with the economic condition can be read at the end of this writing.

MANFAAT KERANGKA KERJA KONSEPTUAL AKUN KEUANGAN BAGI AKUNTAN PUBLIK DALAM MELAKSANAKAN PEKERJAANNYA Michael Iskandar; Sylvia Fettry
Bina Ekonomi Vol. 12 No. 2 (2008)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

The conceptual framework for financial accounting and reporting was developed to achieve standardization in financial accountant practices. This framework consists of three revers, which are (1) objectives of financial reporting, (2) elements of financial statements and quality characteristics of accounting information, and (3) recognition and measurement concepts. In Indonesia, the main work of a public accountant is to do financial audits on business entities, followed by attestation by the public accountant to endorse (or not) the business entities' statements. Analyses done both upon the conceptual framework and the work of a public accountant shows that the framework is helpful to the public accountant's work, because (l) the financial accounting standards used by the public accountant were created based on the conceptual framework, and (2) in the case that no standards or rules have been set, then the conceptual framework provides guidance to the public accountant. An example is provided to enhance understanding.

PENENTUAN SAAT YANG TEPAT BAGI SEBUAH ORGANISASI BISNIS UNTUK BERALIH DARI SPREADSHEET KE APPLICATION-SPECIFIC SOFTWARE (STUDI KASUS ATAS BEBERAPA PERUSAHAAN DI JAWA BARAT) Christian C. Henry
Bina Ekonomi Vol. 12 No. 2 (2008)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Currently, almost all business organizations use spreadsheet. In some cases, the using of spreadsheet is appropriate, but in other cases, it is not. When the using of spreadsheet is not appropriate anymore, an organization needs to alter from spreadsheet to application-specific software. There are eight factors that should be considered by management in determining whether or not to alter from spreadsheet. These factors are software resources, people resources, data resources, hardware resources, business complexity, network resources, cost of alteration, and company readiness. To determine when the right time to alter is, the eight factors are weighted and an alter or not-to-alter decision is made on each factor. The development of information technology and business environment in general might increase or decrease the factors that are need to be considered by management when they make decision whether or not to alter from spreadsheet to application-specific software.

PENGARUH TAHAPAN DAUR HIDUP PERUSAHAAN, GOOD CORPORATE GOVERNANCE,SET KESEMPATAN INVESTASI' ALIRAN KAS BEBAS DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN: TINJAUAN TEORITIS Werner R. Murhadi
Bina Ekonomi Vol. 12 No. 2 (2008)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

This article aims to study Firm Life cycle, Good corporate Governance, Investment opportunity set, Free Cash Flow and Ownership Structure that can influence value of the firm. The Firm in growth industry tends to increase in value of the firm, vice versa. Literature review exposed that good corporate governance can minimize agency conflict between manager and shareholder, and then it can be positive relationship with value of the firm. The Firms that have many investment opportunities can have positive impact to value of the firm. Free cash flow has both positive and negative relationship to the value of the firm. If Firm uses free cash flow to invest in a good project, value of the firm will be increased. The last, ownership structure based on convergence argument can increase value of the firm. Based on entrenchment argument, ownership structure can make majority shareholder use firm's resource to their importance.

PENGENALAN ISO 31OOO: INTERNATIONAL RISK MANAGEMENT STANDARDS Rosita Widjojo
Bina Ekonomi Vol. 12 No. 2 (2008)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Risk management is becoming an important issue in companies. Therefore, the ISO recognized the need to establish a standard for risk management, which is still in the process of approval from all ISO members, and will be published by the end of 2008 or early 2009 after a consensus has been reached. ISO standards provide requirements or give guidance on good management practice. ISO 31000 for international Risk Management Standards is considered as a generic management system standard, which means that the same standard can be applied to any organization, large or small, whatever its product or service, in any sector of activity, and whether it is a business enterprise, a public administration, or a government department. The objective of this article focuses on the introduction of ISO 31000 and the framework, to give a brief description of how risk management can be applied in organizations. Organizations with a commitment to managing risk know that implementing standards can enable them to do so more effectively and therefore maximize opportunities and minimize losses in the course of achieving corporate objectives.

PERUBAHAN PERAN PERGURUAN TINGGI MENJELANG 2O2O Elvy Maria Manurung
Bina Ekonomi Vol. 12 No. 2 (2008)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

We are facing the knowledge era in 2020. People will dependen on, and rely on their innovation capabilities to continue their lives. Human capabilities will increase (also their problems and requirements become much various and dynamic) as information technology to access ail of information needed progress. Boundary of problems become wider, and consequently models become more complex and interdicipline. This point addresses new challenges to the rote of universities. Graduates in this era should see problems and requirement not only from their single-lenses science, but from multi-lenses science, the interconection of one to another. This will help them wider their problems boundaries and consequently will make model more comprehensive and easier to understand. The next step, with comprehensive model, the correction needed can be done. In this era of knowledge, every situation will change. Universities will always be left behind and the graduates will always lack of knowledge. The situation will become more difficult if they stay in their old way: curriculum revision every s years, or 4 and 3. The main role of universities now is to build scientific way of thinking to stimulate graduates maturity/independency. They will not be the only producer of knowledge. They will act as colleagues/partners of knowledge creating. The university can no longer see themselves as "Maestros". The suitable self-concept for universities now is as entities for broadening boundary of natural science, social science and economy, engineering, and to spread research findings, and to become partner of knowledge creation for industry.

TINJAUAN EKONOMI PROVINSI RIAU Wawan Hermawan
Bina Ekonomi Vol. 12 No. 2 (2008)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Riau Province is one of the most faster income per capita growth in sumatera lslands. The economic base of economic structure in Riau Province is Forestry sector. This leading sector improve government income through Local tax income. This phenomenon", contradiction with inequality, unemployment, and poverty rate where in theoretically this indicators has negatif sign correlated with growth with income per capita, the reason of this fact because the income GDP from basis sector are centralized to capital owner.

USULAN SOLUSI MENGATASI MARAKNYA PENGGUNAAN SOFTWAFIE ILEGAL DALAM SISTEM INFORMASI BERBASIS KOMPUTER DI INDONESIA Andriana Victoria; Firdhausyia Rahmani; Irma Nurmalasari; Rika Athena; Yoane Theresia; Vera Yuanita
Bina Ekonomi Vol. 12 No. 2 (2008)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Software piracy, otherwise known as copyright infringement, is one of several forbidden actions that may threat to the technological advances. This can be done by copying, downloading, sharing, selling, or installing multiple copies onto personal or work computers. The most important cause is habitual society using commercial .software even though their purchasing powers are low. This paper describes some solutions to keep level of software piracy down and which parties required to successfully implement those solutions.

WHAT-IF ANALYSIS DENGAN EXCEL SCENARIO MANAGER UNTUK PERHITUNGAN NERACA, LAPORAN LABA RUGI DAN ANALISA RASIO KEUANGAN PERUSAHAAN Hoki Cahyadi Nugroho
Bina Ekonomi Vol. 12 No. 2 (2008)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Excel's Scenario Manager Feature makes automating your what-if models easy. You can store different sets of input values (known as changing cells) for any number of variables and give a name to each set. You can then select a set of values by name, and Excel displays the worksheet by using those values. You can generate a summary report that shows the effect of various combinations of values on any number of result cells. The summary report can be an outline or a pivot Table.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Amelia Setiawan

Contact Email
binek.fe@unpar.ac.id

Phone
+628156162858

Journal Mail Official
binek.fe@unpar.ac.id

Editorial Address
Fakultas Ekonomi - Universitas Katolik Parahyangan Gedung 9 Ruang 9407 - Jln. Ciumbuleuit No. 94 Bandung 40141 Telp: 022-2041964, 2042563 VoIP 190407 / Fax. 022-2042571

Location
Kota bandung,

Jawa barat

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Amelia Setiawan

Contact Email binek.fe@unpar.ac.id

Phone +628156162858

Journal Mail Official binek.fe@unpar.ac.id

Editorial Address Fakultas Ekonomi - Universitas Katolik Parahyangan Gedung 9 Ruang 9407 - Jln. Ciumbuleuit No. 94 Bandung 40141 Telp: 022-2041964, 2042563 VoIP 190407 / Fax. 022-2042571

Location Kota bandung, Jawa barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Amelia Setiawan

Contact Email
binek.fe@unpar.ac.id

Phone
+628156162858

Journal Mail Official
binek.fe@unpar.ac.id

Editorial Address
Fakultas Ekonomi - Universitas Katolik Parahyangan Gedung 9 Ruang 9407 - Jln. Ciumbuleuit No. 94 Bandung 40141 Telp: 022-2041964, 2042563 VoIP 190407 / Fax. 022-2042571

Location
Kota bandung,

Jawa barat

INDONESIA