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COMPARING THE LINE CROSSING FEATURE APPROACH WITH THE GRAPH APPROACH FOR INVOICE AUTOMATION
Lydia Mutiara Dewi
Bina Ekonomi Vol. 16 No. 1 (2012)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan
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DOI: 10.26593/be.v16i1.787.%p
Di dalam dunia bisnis, invoice merupakan salah satu dokumen penting yang erat kaitannya dengan aktivitas penjualan dan pembelian di dalam suatu perusahaan. Setiap invoice yang diperoleh oleh suatu perusahaan akan menjadi sumber informasi atas berapa besarnya hutang atau piutang yang dimiliki oleh suatu perusahaan. Ketika jumlah transaksi di dalam suatu perusahaan masih tidak terlalu banyak, pencatatan invoice ke dalam database perusahaan secara manual masih dimungkinkan. Mengingat bahwa jumlah transaksi di dalam suatu perusahaan dapat menjadi besar, suatu metode untuk melakukan pencatatan invoice secara otomatis dapat membantu proses pencatatan data ke dalam database perusahaan agar menjadi lebih efisien. Dua pendekatan pencatatan invoice secara otomatis yang akan dibandingkan di dalam karya ilmiah ini adalah Line Crossing Feature Approach dan Graph Approach. Berdasarkan perbandingan atas kelebihan dan kekurangan masing-masing pendekatan, Graph Approach secara pribadi dapat dinilai sebagai sebagai pendekatan yang lebih tepat untuk pencatatan invoice secara otomatis karena fleksibilitasnya dalam mengenali berbagai jenis dokumen.Kata kunci: invoice, information extraction, Line Crossing Feature Approach, Graph Approach, INFORMys method
EVALUASI PROGRAM PELATIHAN 6S PADA KARYAWAN BAGIAN PRODUKSI DI PT X
Yuliana Lestari
Bina Ekonomi Vol. 16 No. 1 (2012)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan
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DOI: 10.26593/be.v16i1.788.%p
Many companies give a training to employees in order to increase their performance. With the increase of employee’s performance can improve the companies growth. However, there’s one important thing that lot of companies ignore it, that is an evaluation of training. Usually companies only focus on what training programs will be given to the employees without follow up to evaluate whether the training effective or not. With this evaluation companies can understand what the strengths and the weaknesses of training that has been done. The purpose of this research is to explain the production employee’s opinion about 6S training, application of 6S after training, the difference of production target achievement before and after training and the reduction of spoilage product after 6S.Key words: 6S training, evaluation of training (reaction, behavior/ performance, organizational results level)
INDUSTRI MOBIL NASIONAL : PERSPEKTIF BERLIAN PORTER
Elvy Maria Manurung
Bina Ekonomi Vol. 16 No. 1 (2012)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan
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DOI: 10.26593/be.v16i1.789.%p
Our national industry today does not have a basis yet for competitive advantage. Since the beginning of the aircraft industry (IPTN) decades ago up to the present, our country has not had yet the competitive advantage in one particular industry that can compete in a global trade. “Kiat Esemka” seems to encourage the emergence of national automobile industry. This also prove that our nation in this Creative Era (an era that emphasize creativity as a primary source) has the potential to compete with other countries. Although there is no prove yet as to whether we have the diamond in our country for competing successfully in automotive industry, or further to have the unique competitive advantage. However, the opportunity to have some competitive industries is open widely.Key words : national industry, competitive advantage.
MARKETING MIX SEBAGAI ALAT PEMBEDA DALAM PERSAINGAN
Agus Hasan Pura A
Bina Ekonomi Vol. 16 No. 1 (2012)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan
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DOI: 10.26593/be.v16i1.790.%p
Marketers must not only formulate the broad strategies to achieve its marketing objectives but also plan marketing mix programs. Many good strategies fail when it comes to development of specific marketing - mix tactics. Decision must be made to transform marketing strategy to marketing mix and to provide competitive advantageous in the competitive market place and in the same time to provide what market needs.Key words : Integrated Marketing, Marketing Mix, Differentiation, Customer Value, Product, Place, Marketing Channel, dan Promotion.
METODE ARUS DALAM PEMERIKSAAN PAJAK
Lusy Suprajadi
Bina Ekonomi Vol. 16 No. 1 (2012)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan
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DOI: 10.26593/be.v16i1.791.%p
Self assessment system is implemented in fulfilling income tax obligation, especially in preparing tax return. Tax audit is done to examine the validity of tax return which is compiled by tax payer himself. Audit methodology which is used in tax audit differs from financial statement audit. Tax auditor using flow method, as a part of tax audit methodology, to detect fraud in tax reporting. Unsynchronize among data flow of account receivable, account payable, cash and bank, and inventory will cause potential risk in tax administrative sanction. If these are occured, tax auditor will assume that tax payer has done fraudulent financial reporting in taxation.Key words: Flow Method, Tax Audit, Fraudulent Financial Reporting
SELF LEADERSHIP : SEBUAH PENDEKATAN
Fransisca Mulyono
Bina Ekonomi Vol. 16 No. 1 (2012)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan
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DOI: 10.26593/be.v16i1.792.%p
The concept of Self-leadership is considered to be a new approach when it first surfaced in the 1980's. Its principle is that the activity of a leader is no longer in the hands of few prominent members in the organization, but in the hands of all individuals in all levels of organization to motivate, direct and control himself/herself to perform positively as expected to achieve organization’s high competitive advantages through a conducive decision making process. Self-leadership capability has many advantages for the development of the organization, especially in this era of creativity, especially through the development of creative individuals. This paper attempts to outline some of the supporting factors for self-leadership development, its benefits, and in particular the strategies and methods needed to improve the ability of self-leadership.Key words : creativity and innovation, self-leadership, organizational commitment, self-leadership strategy.
SOCIALLY RESPONSIBLE INVESTMENT SEBAGAI MOTIF PENERAPAN SUSTAINABLE CORPORATE SOCIAL RESPONSIBILITY
Vera Intanie Dewi
Bina Ekonomi Vol. 16 No. 1 (2012)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan
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DOI: 10.26593/be.v16i1.793.%p
Socially responsible investment (SRI) usually known as sustainable or ethical or green investment is a new type of investment movement in response to social expectations of investors. Social investors are people who want to improve conditions in society by investing their money in shares or mutual fund from companies that doing their practices in environmental, social and governance issues. Thus, SRI is investing that is mindful of the impact on environmental and society of that investment. It is often described to investors as allowing them "to doll by doing goods”. SRI that integrates environmental, social and governance factors into investment decisions, encourage corporations doing Corporate Social Responsibility (CSR) as a part of their strategic business. CSR is a commonly used term today.CSR is about a sustainable commitment by business to behave ethically and contribute to economic development while improving the quality of life of the community and society and doing environmental preservation. With the globalization of the economy, such issues as environmental degradation and violations of human rights are cause social investors to encourage SRI to grow rapidly. And today’s SRI trends in Global Market reveal how SRI is growing in revenue and making Corporate Social Responsibility happen. Therefore, SRI investors had an important role to encourage corporations to improve their practices environmental, social and governance issues as a continuing CSR.Key words: Socially Responsible Investment
THE PRACTICE OF CORPORATE SOCIAL RESPONSIBILITY OF PT NEWMONT MINAHASA, SOUTH EAST MINAHASA, NORTH SULAWESI, INDONESIA
Ida Nuraida
Bina Ekonomi Vol. 16 No. 1 (2012)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan
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DOI: 10.26593/be.v16i1.794.%p
PT Newmont Minahasa Raya (PT NMR) adalah perusahaan pertambangan emas di Indonesia. Saham pengendali dimiliki oleh orang asing, sedangkan saham minoritas dipegang oleh orang Indonesia. PT. NMR menggunakan Sistem Pembuangan Tailing di Dasar Laut (SPTDL) untuk membuang limbah tailing yang membuat polusi Teluk Buyat dengan bahan beracun dan berbahaya (B3), sehingga merusak ekosistem perairan, mencemari keanekaragaman hayati, merubah bentang lahan perairan, dan merusak kesehatan serta keselamatan warga sekitar. PT NMR digugat oleh Wahana Lingkungan Hidup Indonesia (WALHI) atas pencemaran yang terjadi di Teluk Buyat. Banyak pro dan kontra dan penelitian dilakukan di sekitar Buyat. Sebagian besar menyatakan bahwa kerusakan lingkungan diakibatkan oleh pembuangan limbah dari PT NMR. Salah satu penelitian diadakan oleh tim ahli dari Audit Kesehatan Departemen Kesehatan di Buyat dan Ratatotok, bahwa logam berat Arsenic, Antimon dan Merkuri menyebabkan warga Teluk Buyat terkontaminasi penyakit minamata. Pemerintah Indonesia pernah menggugat pidana dan perdata kepada PT NMR akan tetapi kalah. Salah satu penyebabnya adalah terdapat kontrak kerja antara perusahaan dan pemerintah tentang penyelesaian sengketa. Akhirnya Pemerintah Indonesia mengajukan gugatan melalui pengadilan arbitrase internasional.Key words :corporate social responsibilities, profit, people, planet
TOTAL BENCHMARKING : RASIO DAN PEMANFAATANNYA
Verawati Suryaputra
Bina Ekonomi Vol. 16 No. 1 (2012)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan
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DOI: 10.26593/be.v16i1.795.%p
Total Benchmarking is a standard issued by Directorate General of Taxation which is used to appraise Taxpayers on the fairness of Financial Report and the obedience to comply with Tax Laws. The Benchmark consists of 14 Ratios that differ among industries. Until now, The Directorate General of Taxation has published Total Benchmark for 100 industries. If there are differences between taxpayer’s ratio and the benchmark, do not mean that the taxpayer didn’t fulfill his obligation according to the Tax Laws. The analyst (Account Representative) should use this benchmark as a tool to plan for further analysis. The data used to construct this benchmark taken from samples in each industry for the period of 2005, 2006, and 2007 which is differ from current condition. Therefore the writer suggest adjustment for this benchmark.Key words : Total Benchmarking