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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 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

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

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

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

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

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

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

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

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

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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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

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

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