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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 10 Documents

Search results for , issue "Vol. 18 No. 2 (2014)" : 10 Documents clear

KAJIAN KRITIS: PENGARUH CAPAIAN PENDIDIKAN PNS TERHADAP EFEKTIVITAS PEMERINTAHAN DAN PERTUMBUHAN EKONOMI Chandra Utama
Bina Ekonomi Vol. 18 No. 2 (2014)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

This paper is a critical review of a research conducted by Arezki & Quintyn (2013) in the Finance & Development, IMF. Their research is important because it is a pioneer research linking educational attainment by the civil servants to the effectiveness of government that affects economic growth. The research found the quality of education of civil servant is associated with higher state governing capacity, resulting in better decision, and ultimately better development outcome. As a preliminary study, it provides new insights on the importance of improving the quality of civil servants. In the methodology, this study also presents more appropriate technique for measuring the quality of education. It used as weights a countrywide academic ranking from university where civil servants obtain their degree as proxy of quality of education. This technique is better than computing a weighted average of officials’ years of education. On the other side, the research also have weaknesses, especially in the data and the statistical methodology. The data comes from the IMF training applicants' CV and all of them work in central banks and ministries of economy and finance. Consequently, the data can not represent the entire civil servants in 178 countries studied. The following weakness is the use of correlation methods to see causality. This paper also shows that based on the data of civil servants in Indonesia, it is difficult to conclude these findings can be applied in Indonesia

STUDI ATAS PENENTUAN RUANG LINGKUP PENGUJIAN SUBSTANTIF BERDASARKAN EVALUASI PENGENDALIAN UMUM DAN APLIKASI (Kasus Siklus Penjualan Voucher Telepon Pada CV S) Elizabeth Tiur Manurung; Elvira Yapi
Bina Ekonomi Vol. 18 No. 2 (2014)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

The purpose of this study is to determine the scope of substantive test in order to audit sales cycle. With using descriptive analytical method, this research come up to conclusion that the company has implemented a satisfied general control and application control. The company has applied all components that will increase control in sales cycle by using software accurate version 3, such as keeping up IT administration, developing system, segregation of IT function, secure control for safeguarding assets and on line, backup procedure. For application control, the company has applied control like validation test for input such as field check, sign check, size check,completeness check and prenumbered document has used in sales cycle. Especially for sales oreder, the cashier have to sign three copies to reach good control. Substantive test of transaction determined by the result of evaluation of General controls and application controls that resulted in satistfying controls, so then audit nature can use test of control, audit timing is interim, and the evidence extent will be smaller as possible

OTORITAS JASA KEUANGAN Difa Dini Asfari
Bina Ekonomi Vol. 18 No. 2 (2014)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Financial system is a network consisting of units of financial institution. In financial institutions there are banking institutions and non-bank financial institutions. Financial institutions have space for each activity. An institution may act as a regulator that regulates the activities of the banking sector or supervisors who supervise banking activities. Regulators and supervisors who are at a certain entity called the financial system authority or OJK (Otoritas Jasa Keuangan). Three authority models developed according to financial market development are the three pillars model that evolved into a twin peaks model and the latter being a model of a single authority. Indonesia is one country that introduced a single authority model in the financial services authority

PENGARUH KETEPATAN PELAPORAN LAPORAN KEUANGAN, OPINI AUDIT, PERGANTIAN KANTOR AKUNTAN PUBLIK, DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP REAKSI INVESTOR Roestanto Sukarta Diputra; Yane Devi Anna
Bina Ekonomi Vol. 18 No. 2 (2014)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Investor reaction is a form of market response to information contained in an announcement issued or published. If information contains some information, then the market will respond or react quickly when the information is posted. Investors as parties are not know information about the situation in the company, investors will consider the information issued by the company as a signal used for financial decision making. This study aims to determine the effect of the accuracy of reporting financial statements, the audit opinion, the turn of the public accounting firm, and the reputation of the Public Accounting Firm of the reaction of investors to the issuer Kompas 100 2010-2012. This study is classified as descriptive research verification of causality. The population in this study is a listed company in Kompas index 100 in 2010-2012. By using purposive sampling, the samples used in this study amounted to 40 companies. The data used in this study is secondary data. The method of data analysis used panel data regression analysis. The results of this study are simultaneously, there is significant influence between the accuracy of reporting financial statements, the audit opinion, the turn of the public accounting firm, and the reputation of the Public Accounting Firm of the reaction of investors. It can be concluded that the public accounting firm's reputation has a significant influence on the reaction of investors, while the reporting accuracy of the financial statements, the audit opinion, and turn public accounting firm did not have a significant effect on investor reaction.

PENGARUH PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP EFKTIVITAS PENCAIRAN TUNGGAKAN PAJAK (Studi Kasus KPP Pratama Bandung Karees Periode 2010-2013) Diah Putri Pertiwi
Bina Ekonomi Vol. 18 No. 2 (2014)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

The amountof taxarrearsis increasingdue to thetaxpayerdoes notpay offthe taxdebts. Tax debt that has not been repaid by taxpayer is oftenencounteredbecausethe increaseof tax arrearswere still not balanced bydisbursementactivities. Tax arrears that rises cause target disbursement arrears tax rising too.One way to disburse tax arrears and reach the target was with the activities of tax collection by letterof reprimand and forced letter. This research aims to know the influence of tax collection with a letter of reprimand and forced letter to the effectiveness oftax arrears disbursementPopulation and sample of this research are a number of letter of reprimand, a number of forced letter, and reports of the target and the realization of tax arrears disbursement of every quarter at KPP Pratama Bandung Karees in year 2010-2013. The processed data is the primary data taken directly by the authors. This data is then analyzed by using multiple linear regression analysis, having previously done a classic assumption test. Hyphotheses test that this research use are partial and simultaneous. This research result indicates that collection tax by warning letter and force letter, both in simultaneous or partial did not influence significantly to the effectiveness of the disbursement of tax arrears.

ANALISIS PERILAKU PEMBELIAN IMPULSIF PRODUK FASHION DILIHAT DARI PERBEDAAN USIA Lily Suhaily; Yasintha Soelasih
Bina Ekonomi Vol. 18 No. 2 (2014)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

The purpose of this research is to analyse impulsive buying behavior of fashion product based on age differences. 260 questionnaires were distributed to respondents at Plaza Semanggi, Sudirman with random sampling method. The resut shows that no differences between young adults and maturity adults age toward impulsive buying behavior of fashion product.

ANALISIS HUBUNGAN ANTARA FAKTOR SECURITY IN THE HANDLING OF PRIVATE DATA (SHPD) DAN TRUST DENGAN E-COMMERCE WEBSITELOYALTY (Studi Pada Zalora.co.id dan Bhinneka.com) Irsyad Asmarandhi; Alila Pramiyanti
Bina Ekonomi Vol. 18 No. 2 (2014)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Abstract The increasing of netizen number has been making internet be a convince media on product selling. Indonesia has been proved to be a nation with the fastest growth in Asia-Pacific for online transaction. Besides, the amount of transaction value increases rapidly in every year. The purpose of this paper is to analyze the close relationship between Security in the Handling of Private Data (SHPD) and Trust by E-Commerce Website Loyalty. Methodology or research approach is a quantitative descriptive with primary data accumulation by means of online questionnaire. Based on 50 valid responses for Zalora and same number for Bhinneka who had made purchase is collected from survey, the analysis technique of this research is descriptive. In addition to did correlation analysis by t-test in Partial Least Square Path Modelling (PLS-PM) technology was employed to examine the research model and close relationship between all variables. The study of three research hypotheses revealed that the correlation between SHPD and Trust was positive and significant by 73,29%. The correlation between Trust and Loyalty was positive and significant by 52,03%. The correlation between SHPD and Loyalty was significant by 45,85% however the line was opposite. Based on values, it found out the another factor out of models which had a correlation with. Those another factor estimated as satisfaction, consumer emotional commitment, awareness, payment system, enquickness, logistics service, etc.

PANDANGAN PELAKU PENDIDIKAN DI UNIVERSITAS TERHADAP PEMBERLAKUAN MASYARAKAT EKONOMI ASEAN 2015 Benedicta Evienia; Elnath Aldi; Astri Madhyaratri
Bina Ekonomi Vol. 18 No. 2 (2014)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

The implementation of the Asean Economic Community (AEC) in 2015 is a challenge that must be faced by all universities across the ASEAN countries, especially in Indonesia. Attempts to prepare graduates is important to be prepared. This study sought to see the perpetrators preparedness education in the Faculty of Economics Atma Jaya Jakarta in an attempt to anticipate the implementation of the ASEAN Economic Community, especially the ASEAN MRA Framework on accountancy services. The findings indicate that educational actors have learned and prepare to welcome the implementation of Asean Economic Community (AEC) findings also indicate that the addition of capacity and capability of the students is absolutely necessary in order to compete.

ANALISA PENGARUH KOMPENSASI TERHADAP KINERJA KARYAWAN (STUDI KASUS DI PT. X) Francisca Hermawan; Yuvenny Christine
Bina Ekonomi Vol. 18 No. 2 (2014)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

One benchmark is a good resource to have good performance and one of the factors that a good performance is the provision of compensation to the employee. This study was conducted to determine whether there is a significant impact on the provision of compensation to the performance of the employee PT "X". Compensation variables used in this study is the Base Pay, Variable Pay, and Benefits. While the data used in this study of a sample questionnaire with 71 respondents. The method of data analysis used is multiple linear regression technique. The results showed that administration of compensation PT "X" has a significant influence on employee performance.

VALUE RELEVANCE DARI INTANGIBLE ASSETS BAGI USER DI CAPITAL MARKET (Suatu Tinjauan Literatur) Muliawati .
Bina Ekonomi Vol. 18 No. 2 (2014)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Capital market facilitate buying and selling long term securities. There are many parties involved in capital markets include investors, issuers (companies) and regulators. Agency problems arises when there are conflict of interest between the needs of principals (investors) and agents (companies or issuers). This problem is caused by information asymmetry. Financial statements are principal means through which a company communicate its financial information to interested parties. Financial statements have some limitations. Many items (i.e.intangible assets) that have financial value but cannot realibly measure, omitted from financial statements. Therefore, companies need to disclose more information, either financial or non financial informations to investors. Many investors realize that the importance of intangible assets information. There is value relevance of intangible assets such increase in stock market prices, market capitalization or create value for the company.

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Reviewer

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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

Abstract

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

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