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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
Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
ISSN : 08530610     EISSN : 2442675X     DOI : https://doi.org/10.26593/be.v25i1
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.
Articles 9 Documents
Search results for , issue "Vol. 15 No. 2 (2011)" : 9 Documents clear
MATERIALISME : PENYEBAB DAN KONSEKUENSI Fransisca Mulyono
Bina Ekonomi Vol. 15 No. 2 (2011)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1028.962 KB) | DOI: 10.26593/be.v15i2.778.%p

Abstract

Materialism defined as the importance a person places on possessions and their acquisition as a necessary or desirable form of conduct to reach desired end states, including happiness. It has certain negative  effects : increasing  risk for diminished  well-being (happiness) afterwards lead to negative  subjective well-being,  low level se/f- determination,  low level gratitude  and negative meaning  in life. This is a phenomenon have been around everywhere and everyone:  kids, teenagers even adults, emerging because of ever increasing the symbolic consumption, not utilitarian consumption.  Some researchs showed that there are some causes be responsible for materialism: dominant social paradigm, peer group pressure, and conspicuous consumption. Concerning its negative effects, socialization process about materialism must be done to everybody comprehensively.
PENGARUH BAURAN PEMASARAN PERGURUAN TINGGI TERHADAP KEPUASAN DAN DAMPAKNYA KEPADA LOYALITAS MAHASISWA PADA TIGA PTS TERKEMUKA DI KOTA BANDUNG Elisabeth Koes Soedijati
Bina Ekonomi Vol. 15 No. 2 (2011)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (819.176 KB) | DOI: 10.26593/be.v15i2.779.%p

Abstract

The aim of this study is to obtain  the description of the impact of the marketing mix towards the satisfaction  and  loyalty of students of the three distinguished universities in Bandung.  It deals with variables of: (1) marketing mix of higher education,  (2) students  satisfaction, (3) the loyalty of students. This research  employed  the survey method with quantitative  approach. From the  total population of 1753 students, 95 participated  in the survey and  they comparised  of students majoring  in accounting, class 2007/2008  in the bachelor’s  degree program  in-the faculty of economics. The results showed  that the seven sub-variables of marketing mix would have  impacts on the student satisfaction, even though only six of them showed significance. The order of the sub-variables with significant  effect based on the student  satisfaction  is: (1) the product/ service  of the schools  with ρyx1 = 0,5152;  (2) service price of the school with ρyx2 = 0,2222; (3) school location with ρyx3= 0,2152; (4) the process/ management of school  service with ρyx4 = 0.2132 ; (5) physical evidence  of facilities and infrastructure  with ρyx6 = 0.1732 ; (6) human resources with ρyx5 = 0,1592. The accumulative  amount of the impact of those variables  towards student  satisfaction  is 97%,  while  the last 3% is the effects of other  factors out of the scope of this study. School promotion would  also effect student satisfaction, yet it was insignificant. Student satisfaction would lead significantly  towards  their loyalty with ρzy = 0,8452 = 71,40%, while  the last 28,60%  is the impact caused by other  factors not  in the scope of this study.
PENGUKURAN KINERJA KEUANGAN DENGAN PENDEKATAN EGONOMIC VALUE ADDED DAN FINANCIAL VALUE ADDED Felisia .
Bina Ekonomi Vol. 15 No. 2 (2011)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.746 KB) | DOI: 10.26593/be.v15i2.780.%p

Abstract

Performance measurement has become an important indicator not only for companies but also for investors. It indicates the capability of companies in managing their capital. Performance measurement can be divided into financial and non-financial performance measurement.  This article will discuss further about  financial performance measurement using Economic Value Added (EVA) and Financial  Value Added (FVA)' Economic Value Added was developed by Stern, Stewart & Company, while Financial Value Added or Financial EVA  is a new indicator that was developed  as an  improvement of EVA. In the end of the article, there will be comparisons of advantages and disadvantages between EVA and FVA.
PENILAIAN RISIKO PENGENAAN SANKSI ADMINISTRATIF PERPAJAKAN ATAS PELAPORAN PAJAK (Studi Kasus pada PT "X" Bandung) Lusy Suprajadi; Elvy Maria Manurung; Sylvia Kumala Dewi C.
Bina Ekonomi Vol. 15 No. 2 (2011)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (860.711 KB) | DOI: 10.26593/be.v15i2.781.%p

Abstract

Tax reporting which is made based on good and prudent company finance report is getting more  important  to know and make by companies. This is according  to the tax regulation still  in effect.  This  is due  to the system for collecting  tax applied  in Indonesia  that  is self assessment.   The system  gives the people authorization, trust, and responsibilities  to the  tax payer  to count,  pay, and report by themselves. The system gives  them a kind of space  to fulfill their  tax obligation. Design and implementation of the system and procedure  of tax reporting-by  companies-will determine the quantity and obedience of companies  in reporting  their  tax obligation. The system and procedure  are by themselves a system  for measuring the rate of risk of being penalized  based on their  finance  report.  The paper will analyze  the research  result in the design and  implementation  of the system and tax reporting  procedure  PT “X" in a company in Bandung.  The methodology applied is descriptive evaluative, that is to examine  the company current condition  through  observations,  interviews, and documentations  study.  The  result shows that the company  still makes some mistakes  in reporting its  tax from which it receives consequence of being given  tax penalty.  It is recommended  that  the company  starts to improve its  system and procedure of tax reporting in order that  tax penalty be reduced  to the minimum and also  increase  the quality of its tax reporting.
PERANCANGAN DATABASE SISTEM INFORMASI AKUNTANS MENGGUNAKAN KOMBINASI REA MODEL, ERD, DAN NORMALISASI DATA Michael Iskandar; Christian C. Henry; Asdi Aulia
Bina Ekonomi Vol. 15 No. 2 (2011)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1065.664 KB) | DOI: 10.26593/be.v15i2.782.%p

Abstract

In the field of accounting, information technology becomes the standard tool of the trade. It allows for much more accurate and faster processing of accounting data, while keeping costs down. These advantages require accountants to understand the basics of information technology related to information processing.  One of the most important is the knowledge about database design, in which comprehension will ensure that all necessary data for financial statements are captured and business rules are adhered to. This paper discusses a database design method which combines the data normalization process, entity- relationship approach and resources-events- agents’ model.
PERHITUNGAN PERKIRAAN BIAYA PENDIDIKAN ANAK Farah Kristiani
Bina Ekonomi Vol. 15 No. 2 (2011)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (605.005 KB) | DOI: 10.26593/be.v15i2.783.%p

Abstract

The education of children is a very important investment for the future of children. The preparation of educational funds adapted to the educational plans of the child, their needs and financial capacity of their family. In planning, It is necessary to calculate the estimation of the magnitude of this education fund. This is not easy to do considering the calculation involves the assumptions of the future and also the formulas to calculate the present value of the fund in the future. Besides, it should also be calculated the amount of annual funding, which must be collected to cover their needs. To facilitate the calculation, the program will be made by using MATLAB software.  The variable will be filled with the assumption using the current cost information of education. A few illustrations will be provided to help understand the problems that often occur in planning the educational costs for children.
POLA GAYA HIDUP DALAM KEUANGAN KELUARGA (Studi Kasus:Unit Kerja Institusi Pendidikan Swasta di Bandung) Ridwan S. Sundjaja; Budiana Gomulia; Dharma Putra Sudjaja; Felisca Oriana S; Inge Barlian; Meilinda .; Vera Intanie Dewi
Bina Ekonomi Vol. 15 No. 2 (2011)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1158.997 KB) | DOI: 10.26593/be.v15i2.784.%p

Abstract

This research was conducted to discover lifestyle patterns in family finances. This research was conducted in a private educational institution in Bandung. Data collection technique used in this research is survey technique with questionnaires and the data analysis technique that used in this study is descriptive analysis. It has been found that the lifestyle patterns of employees at one of private educational institution in Bandung generally still have a good patterns. This is proved by the monetary sequences of their revenues and expenses. Also, the priority selection of their needs and wants in fulfilling their life style is still in control.  From this research, it is known generally the respondents already have their own house, vehicles, and mobile communication devices like hand phone.  The purchasing frequency of hand phone in average is less than 2 times per year. Moreover, the respondents have already had a habit of saving/investing and buying insurance. To fill their spare time, respondents prefer to gather with their family, go to mall with frequency of 1-4 times per month and do exercise. But,  the problem  that needs  to be taken  care of is how  to handle  their credit  cards/loans  because  a lot of respondents have routine spending of  paying credit card installment/loans.  From this research, it is also found that there is still a lack of awareness for making simple bookkeeping of their revenues and expenses. Therefore to make  them  family  finances  literate,  they need  to follow a counseling and  training  on family  finances.  Even, they are suggested to follow  the counseling and training with their family members.
RUMAH, LAYAKKAH MENJADI ASET UNTUK INVESTASI? Chandra Utama
Bina Ekonomi Vol. 15 No. 2 (2011)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (756.06 KB) | DOI: 10.26593/be.v15i2.785.%p

Abstract

Having own house is part of all families’ dream. Generally house consumes the largest proportion of households’ income. It is not all families can afford to buy them. Furthermore, a house also becomes their most profitable investment.  The rise of price of house, in long period of time, can make household more wealthy than before. Housing investment is worth because several reason. First, it is low risk investment. Second, the return will come from the rent and the rises of price, that believed always increase, could be relatively hight. Third, If is also differ than other portfolio investment, many institutions are willing to give loans to financing the house. As consequency, it gives the owner of houses opportunity to get higher real of return from the investment. House become profitable investment if it done for long period of time. It is also good investment if the price of house always rises. This paper shows the simple rasioning of housing investment. The example is introduced to make clearly explanation.
STRUKTUR MODAL USAHA KECIL SENTRA KULIT DI SUKAREGANG, GARUT Budiana Gomulia; Vera Intanie Dewi
Bina Ekonomi Vol. 15 No. 2 (2011)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1359.547 KB) | DOI: 10.26593/be.v15i2.786.%p

Abstract

Sukaregang Leather craftsmen Centre in Garut is known nationally, and is also a pride of Garutan people, but unfortunately its growth has not shown any outstanding outcomes.  The problem of capital-is mentioned as one of the issues. Meanwhile,  as we know that  the Ministry  of Economic, Small and Medium Enterprises (KEMENKOP) aims at building healthy and strong small, micro and medium enterprises because of its capability to collect its own capital or equity capital and to increase the benefits of credit utilizing as a couple of the reasons. Population of this research is small-scale craftsmen in Sukaregang Leather Craftsmen Centre in Garut taken by purposive sampling. Data collection methodology is focus group discussions and surveys. Purpose of this research is to explain capital structure in general. From the research  on micro- and small-scale entrepreneurs  in Sukaregang  Leather Craftsmen Centre in Garut, we know that: capital structure is not optimum yet, 1). Equity capital accumulation  is very limited; 2). Proportion  of a loan utilized for business  operational,  continuity  and expansion is too little; and 3) There are potencies of ineffective loan utilizing. Researchers  find some worrying facts: a). Both suppliers  and customers are 'still reluctant' to give capital aid; b). Koperasi, BPR, and public banks are known to be able to giant a loan for craftsmen, but high interest rate and other costs, required collateral are factors which inhibit them to get a credit; c). Due  to some middle-scale entrepreneurs who do not pay their credit appropriately,  these entrepreneurs in this center are "black  list”-ed by more than two banks in Garut, making even fewer chances for them (micro-small  entrepreneurs)  to get a loan in standard rate and  free  from demands for various credit requirements,  especially collateral. Researchers suggest  that  to help them to expand, a proper scheme  of capital aid  is needed, which then can be complemented with a scheme of credit-loan from various  financial  institutions  that have been adjusted with the conditions  of these small enterprises.

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