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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. 18 No. 1 (2014)" : 9 Documents clear

ADDRESSING BEHAVIOURAL CHANGE ASPECTIN MITIGATING CLIMATE CHANGE Amelia Limijaya
Bina Ekonomi Vol. 18 No. 1 (2014)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Artikel ini bertujuan untuk menjawab pertanyaan mengapa aspek perubahan perilaku yang merupakan salah satu cara untuk mengatasi perubahan iklim belum mengalami kesuksesan yang besar. Metode yang digunakan dalam penulisan artikel ini adalah tinjauan pustaka dari berbagai sumber, mulai dari artikel jurnal sampai dengan laporan. Dari hasil analisis, dapat diketahui bahwa terdapat beberapa variabel yang dapat menjelaskan kurang efektifnya program-program perubahan perilaku: pesan yang bersifat kontradiksi dari pemerintah, ketidakpastian masa depan, terlewatnya aspek “mengapa” yang merupakan dasar perubahan perilaku, program-program yangkurang tepat sasaran, serta adanya penghalang (hambatan) untuk terlibat dalam isu perubahan iklim. Hal ini menunjukkan bahwa program-program atau kampanye terkait perubahan perilaku perlu disusun secara saksama. Dengan demikian, manfaat-manfaat yang dihasilkan dari perubahan perilaku dalam upaya mengurangi dampak perubahan iklim dapat dirasakan dan dikombinasikan dengan solusi jangka panjang untuk mengatasi masalah tersebut, yaitu solusi di bidang teknologi dan ekonomi.

ANALISIS PEMBERLAKUAN NON TARIFF MEASURES (NTM) PADA EKSPOR HORTIKULTURA INDONESIA KE ASEAN +3 Darmiati Dahar; Rina Oktaviani; Wiwiek Rindayati
Bina Ekonomi Vol. 18 No. 1 (2014)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

This study analyzes the application of non-tariff measures (NTM) in Indonesian horticultural exports to the ASEAN +3 countries. This study is based on the use of NTM that are increasingly used by every country in the world. Sanitary and Phitosanitary (SPS) and Technical Barriers to Trade (TBT) are the most common barriers in trade. This study used descriptive analysis to describe the performance of Indonesian horticultural exports to the ASEAN +3 countries. Indonesian horticultural exports are compared with a number of NTM in the application of export destinations. The result obtained from this study is that almost all horticultural export destinations in the ASEAN +3 impose NTM in horticultural products. Singapore is a country that does implement the NTM Horticulture products, and that’s why Indonesia does export a lot to Singapore.

DAMPAK KEBIJAKAN MIGRASI TERHADAP DISTRIBUSI PENDAPATAN DI INDONESIA (Impact of Migration Policy on Income Distribution in Indonesia) Yuni Sulistyorini; Rina Oktaviani; M. Parulian Hutagaol
Bina Ekonomi Vol. 18 No. 1 (2014)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

The Remittances of international migrants directly contribute in various ways to the welfare of their own household and indirectly contribute to the economy as foreign exchange earnings for the country. Studies of the impact of migrant’s remittances on the distribution income in the receiving country report apparently conflicting result, some have found that remittance inflows increase the inequality of income and some have found that they decrease it. Therefore this study examines impact of remittance on income distribution in Indonesia. Analysis of Social Accounting Matrix (SAM) is used to determine impact of remittances on income distribution in Indonesia. Furthermore, analysis of income inequality using the Theil index is used to analyze the role of remittance receipts on income inequality. Grouping households in the SAM based on agricultural and non-agricultural sectors was conducted to determine which groups of households are most affected when there is a change receiving remittances from family members working abroad. The result obtained conclude that remittances contribute to increasing household incomes particularly the agricultural labor household. Furthermore, receipt of remittances from migrants decreased the inequality of income in Indonesia.

EFEK BULAN JANUARI (THE JANUARY EFFECT) Felisca Oriana Surjoko
Bina Ekonomi Vol. 18 No. 1 (2014)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

The dynamics of stock market could be an opportunity for investor to earn profit form their portfolio. Investors who actively observe the stock price movement find certain phenomena called anomaly. It is happened when the stock prices move unreasonable. Those events can be a moment to earn abnormal returns. January effect happens when the stock prices rise in January compared to other months. This becomes an opportunity for investors to gain abnormal returns by selling their shares when prices go up. Several previous studies have been conducted to prove the existence of the January effect in some stock markets. But not a few people deny the existence of January effect. The controversy of the January effect existence brings some changes in investor behavior. There is no guarantee that the anomalous moment will be profitable for investors therefore investors need to be careful. Implementing good strategic timing of buying and selling is a key success to gain return from this phenomena.

IDENTIFIKASI MODAL KELUARGA PADA 3 UKM DI BANDUNG Budiana Gomulia; Elvy Maria Manurung
Bina Ekonomi Vol. 18 No. 1 (2014)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

It is factual that the establishment of an SME generally starts with the family members or at least with the indirect support and family assistance. This study is focused on finding the role of capital provided by the family at the time of establishing and developing SME, either in the form of money capital and financial assets or in the form of values, or emotions-time-care. The research is performed with using qualitative methods, namely Multi Case Studies on three SMEs in Bandung which are selected as the research object. Results from recorded interview are coded according to the research theme. Pierre Bourdieu’s theory of capital is used to analyze and to explore meaning from the findings. The findings show that economic capital is not the only factor that plays a role in starting and developing businesses in the three cases. There are other capitals such as cultural capital and social capital. Symbolic capital can be built in line with the cultural and social capital accumulated along the life of the business.

PENGARUH EARNINGS MANAGEMENT DAN LEVEL OF DISCLOSURE TERHADAP COST OF EQUITY CAPITAL PADA PERUSAHAAN PUBLIK SEKTOR INDUSTRI REAL ESTATE DAN PROPERTY DI BURSA EFEK INDONESIA Achmad Daengs; Mahjudin .; Ririn Sulistyowati
Bina Ekonomi Vol. 18 No. 1 (2014)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

This study aims to test empirically the effect of earnings management and level of disclosure to the cost of equity capital in public company of industrial real estate and property sector at Indonesia Stock Exchange in 2009-2011. In this study, earnings management will be using proxy of Utami’s model, while level of disclosure is calculated based on the Botosan’s formula (1997) and calculation of cost of equity capital will be using proxy of Ohison’s model. The results of empirical testing of this study are indicating that the earnings management and level of disclosure are significantly effect to the cost of equity capital, both partially and simultaneously. This was indicated by the results oft test EM against CO EC with a value oft-test > t-table that is 5.183 > 2.011 with a sig. value oft is smaller than the value of a that is 0.000 < 0.05, which it is means that earnings management has significantly effect to the cost of equity capital in partially. It is suggested that the level of earnings management in Indonesia as expressed by Leuz et al (2003) have carefully anticipated by investors in Indonesia Stock Exchange. The results of t-test for DC to COEC is obtained the values oft-test > t-table that is 4.555 > 2.011 with a sig. value oft is smaller than the value of a that is 0.000 < 0.05, which it is means that level of disclosure has significantly effect to the cost of equity capital in partially. While the F-test results of EM and DC against COEC is obtained the value of F-test > F-table that is 17.784 > 3.191 with a sig. value of F is smaller than the value of a that is 0.000 < 0.05, which it is means that the earnings management and level of disclosure are significantly have the effect to cost of equity capital simultaneously. From the results of multiple linear regression tests it is produce that Adjusted R Square value is 0.402 or 40.2%. This is means that as many as 40.2% of the dependent variable of cost of equity capital can be explained by the independent variables, namely earnings management and level of disclosure then the remaining 59.8% is explained by factors other than the regression models. This means that the hypothesis was supported.

PERANAN AKUNTANSI DALAM MEMPERSEMPIT PERBEDAAN ANTARA KELOMPOK KAYA DAN MISKIN AKIBAT GLOBALISASI Muliawati .
Bina Ekonomi Vol. 18 No. 1 (2014)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Globalisation is a process in which national economies become integrated into global economy. Globalisation brings benefits and opportunities such as reducing the unemployment rate and poverty. However there are many critics about globalisation. One of them is that it widen the gap between the haves and the have-nots in a country. High quality of global financial reporting can be achieved through the implementation of IFRS. It helps users (investors and creditors) in making decisions related to the allocation of resources, especially to companies in their country or in other countries. Hopefully, resource allocation in the era of globalisation can be done effectively and efficiently. For many years, in developing countries and poor countries the number of unskilled labor much more than the skilled labor. This led to formation of gap between the haves and the have-nots. Now, companies are expected not only looking for profit, but must pay attention to human resources (people) and environment (planet) as well. Companies should play an active role to improve the quality of human resources. So, the number of unskilled labor will be reduced and skilled labor is increased. Commonly, skilled labor will receive higher benefits (salaries) than the unskilled labor. Therefore, if the number of skilled labor increasing, the gap between the haves and the have-nots will be narrowed.

STUDI ATAS IMPLEMENTASI SISTEM INFORMASI BERBASIS KOMPUTER UNTUK MENGENDALIKAN KEGIATAN PEMBELIAN DI PERUSAHAAN TEKSTIL HM DI BANDUNG Elizabeth T. Manurung; Lenny .
Bina Ekonomi Vol. 18 No. 1 (2014)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

The objective of this study is to evaluate the implementation of the information system based on technology which is related to purchasing activity control. This evaluation uses general control and application control. The study result shows that general control aspect was satisfied and it’s proving by: (a) satisfying management IT personnel department; (b) safety physical and online access; (c) company has backup data procedure; (d) satisfy control of hardware system. Another control from application aspect are: input control has satisfied validity check that automatically making comparison between purchases transaction code with standard coding number; processing control has satisfied recalculation of batch totals check that doing recalculation total batch of each purchase transaction; and output control has satisfy reconciliation check procedure that automatically making accounts reconciliation example from purchases general ledger with accounts payable subsidiary ledger. All those controls proving us that the risk in purchasing activities can be reduced, and it means purchases activities can be well controlled

TRIPLE BOTTOM LINE DAN SUSTAINABILITY Felisia .; Amelia Limijaya
Bina Ekonomi Vol. 18 No. 1 (2014)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Triple Bottom Line (TBL) concept is increasingly being used by organisations to report on how they respond to sustainability issues. TBL should consist of three measurement elements, namely: financial, social, and environmental. TBL should be interpreted as a relative concept that is dynamic and iterative. Continuous monitoring needs to be performed in order for organisations to be able to continuously adapt themselves to the changes that might happen in the marketplace as well as society.

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Home Page

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Editorial Team

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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