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Amelia Setiawan
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Fakultas Ekonomi - Universitas Katolik Parahyangan Gedung 9 Ruang 9407 - Jln. Ciumbuleuit No. 94 Bandung 40141 Telp: 022-2041964, 2042563 VoIP 190407 / Fax. 022-2042571
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Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
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 7 Documents
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Search results for , issue "Vol. 16 No. 2 (2012)" : 7 Documents clear
ANALISIS KUALITAS LAYANAN FUNGSI SUMBER DAYA MANUSIA SEBAGAI MITRA BISNIS MENURUT PERSEPSI KARYAWAN DI PT X Christine Winstinindah Sandroto
Bina Ekonomi Vol. 16 No. 2 (2012)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.669 KB) | DOI: 10.26593/be.v16i2.796.%p

Abstract

The purpose of this research is finding how is the HR function’s service quality as a business partner in PT X according to employee perception. Employees are one of the stakeholders and internal customer of HR function. There are four roles for HR to be a business partner; they are strategic partner, change agent, administrative expert, and employee champion. This research shows that HR role’s performance is good in administrative expert, but for three others roles are moderate. Beside that, employee’s expectation for all roles is in good scale. We find that service quality, which is the gap between performance and expectation’s result are: HR service quality in the role of strategic partner, administrative expert, and employee champion is very satisfied, but in change agent is satisfied. Based on further analysis, we found that there is none in HR function service quality which is first priority to be improved in its four roles. Many factors are good and should be maintained the service quality for each role. There are some factors which include in second priority to be improved in each role. For next research, HR function service quality analysis should be seen not only from employees’ perspective, but also from other stakeholder point of view.Key words: service quality, HR function, business partner
ANALISIS PELUANG DAN TANTANGAN PADA PAGUYUBAN CAHAYA TERANG SEBAGAI UKM PENGRAJIN KULIT DI SUKAREGANG GARUT Ria Satyarini; Muliadi Palesangi
Bina Ekonomi Vol. 16 No. 2 (2012)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.566 KB) | DOI: 10.26593/be.v16i2.797.%p

Abstract

Micro, small and medium enterprise (UMKM) have significant impact to economic development, we can see the increasing Gross Domestic Product (GDP) every year. Government give more concern about the empowerment of UMKM, because most of the UMKM has so much liability especially on managerial aspect. Paguyuban Cahaya Terang (PCT) as an object on this research, is a Paguyuban of craft leather from Sukaregang, Garut. The objective of this research are: (1) to indentify the characteristics of PCT, (2) to identify Strengts, Weaknesses, Opportunities, and Threaths of PCT, (3) make strategi development to increase the capability of PCT. Research methods by observation, Focus Group Discussion (FGD), and interview.Key words: micro, small and medium enterprise (UMKM), analysis SWOT, Strategy development
ASPEK KEPERILAKUAN DALAM AKUNTANSI KEUANGAN Muliawati .
Bina Ekonomi Vol. 16 No. 2 (2012)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.673 KB) | DOI: 10.26593/be.v16i2.798.%p

Abstract

Financial accounting is conducted by accountant of each operating company. There are many alternative methods and approaches to choose in financial accounting. The final product of financial accounting is financial report. For a listed company in capital market, annual financial report must be audited by independent auditor, in order to give assurance that the company’s financial position and performance is presented fairly. Audit procedures require a lot of auditor’s judgment in all material respects. User of financial report will count on information in the financial report to support their economic decision making. Every decision and judgment made by accountant, auditor, and user of financial report is all about behavioral aspect in financial accounting. This article discusses about the development of behavioral accounting, the correlation between behavioral accounting and financial accounting, and the recent behavioral research in financial accounting.Keywords: Behavioral Accounting, Financial Accounting
EVALUASI PENGENDALIAN INTERN PADA SIKLUS PENGGAJIAN DAN KEPEGAWAIAN UNTUK MENENTUKAN RISIKO FRAUD (Studi Kasus PT World Yamatex Spinning Mills) Elizabeth Tiur Manurung; Fidelis Apriani
Bina Ekonomi Vol. 16 No. 2 (2012)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (465.222 KB) | DOI: 10.26593/be.v16i2.799.%p

Abstract

Issues relating to salary or wages, would be detrimental to employees and companies. One reason is the person who did fraud. Adequate internal control is believed to prevent the occurrence of fraud in the company. Two points examined in this study, whether in PT Yamatex Spinning Mills has had adequate internal controls and the relationship between internal control that has been owned by the risk of fraud, especially on the payroll and personnel cycle. The results showed that PT Yamatex Spinning Mills have internal control. This adequate internal control reduces the risk of fraud. Weaknesses that still exist in the company's internal control is the lack of job rotation policy periodically. Authorization policy in the company that is an offset for these weaknesses. The author suggested that the company established a rotation policy positions on a regular basis to prevent someone from being a position for too long and have the opportunity to conduct fraud.Keywords : Internal control, payroll and personnel,fraud
HOUSING PRICE BUBBLE: PENYEBABNYA DAN MASALAH YANG MUNCUL KARENANYA Chandra Utama
Bina Ekonomi Vol. 16 No. 2 (2012)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.688 KB) | DOI: 10.26593/be.v16i2.800.%p

Abstract

Housing price bubble is defined as continuous rising of house price that make the price above the fundamental value. Usually economic agents do not realize the bubble of housing price before it is burst. In period of price bubble, credits for houses increase dramatically because the values of houses, as collateral, climb gradually. The mortgage becomes interesting financial asset that give high return and low risk. The number of people wants to buy rise and demand for houses go up. The housing sector also pushes the growth of economy and financial sector significantly. The problems of housing price bubble spring up since the bursting of bubble and the price of house down. Many economic agents loss their money and many companies become bankruptcy. The financial system and economy also suffer from the burst of housing bubble. This paper defines 6 psychological and 6 economical aspects that cause the price bubble. Furthermore, it is also discuss the negative effect of the bursting. At last, the simple suggestion to avoid the housing price bubble is presented.Key words: housing price bubble, burst of bubble, mortgage.
PENGARUH JOB ENRICHMENT TERHADAP KEPUASAN KERJA, MOTIVASI DAN KOMITMENT ORGANISASI PT FAJAR SURYA WISESA Fransisca Hermawan
Bina Ekonomi Vol. 16 No. 2 (2012)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.993 KB) | DOI: 10.26593/be.v16i2.801.%p

Abstract

Human resources is the most important function in a company, because its quality determines the company's success rating. Employee's satisfaction, motivation, and commitment are the keys to the company's efficiency and effectivity, which are also related to the company's job enrichment that creates job control and responsibility. Data used in this research is premier data obtained by sending out questionnaires to 65 employees of PT Fajar Surya Wisesa. We are using the simple linear regression Analysis tool, which includes correlation coefficient, coefficient of determination, regression of significance, and MANOVA testing. The result of this research shows that job enrichment significantly determines job satisfaction, motivation, and commitment.Keywords : job enrichment, satisfaction,motivation,commitment
TINJAUAN LITERATUR MENGENAI DAMPAK PENGELOLAAN RISIKO DALAM PENGENDALIAN INTERN TERHADAP PRILAKU TERKAIT SISTEM INFORMASI AKUNTANSI Amelia Setiawan
Bina Ekonomi Vol. 16 No. 2 (2012)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.355 KB) | DOI: 10.26593/be.v16i2.802.%p

Abstract

The aim of this article is to examine prior studies on riskmanagement impact to internal control. Risk management is related to internal control systems and behavior. The behavior investigated in this article is accountants’ behavior about disclosure in financial reporting. The methods og this article is literature review form published article in international journal.Keywords: risk management, internal control, accountants’behavior, accounting information systems

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