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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 9 Documents
 1 
Search results for , issue "Vol. 8 No. 1 (2004)" : 9 Documents clear
Concepts For Deferred Tax Accounting Ancelmus Firdi E.
Bina Ekonomi Vol. 8 No. 1 (2004)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.341 KB) | DOI: 10.26593/be.v8i1.616.%p

Abstract

It must be recognized that we are considering tax accounting to be followed in financial statements prepared in accordance with generally accepted accounting principles (GAAP). Financial statements prepared in accordance with tax law and regulation, or fiscal financial statements, may or may not be in accordance with GAAP. Their primary purpose is to be used as a basis for determination of tax liability or compliance, not a fair presentation of financial position or results of operations. Only when the difference between GAAP and tax rules are not material should tax basis statements be considered to be in accordance with GAAP. Tax Payable (Liability) Method is widely used in Indonesia since it is one of the methods of tax accounting that In line with Indonesian Accounting Standard. (SAK). However this method did not consider the future effects of timing differences between net income accounting based calculation versus net income tax based calculation. Another Liability Method, which is part of deferred tax accounting, was the right method if we want to consider any future tax effect exist because of timing differences.
Hubungan Antara Persepsi-Keadilan, Kepercayaan dan Komitmen dari Konsumen Pengadu-Keluhan Leokadia Retno Adriani
Bina Ekonomi Vol. 8 No. 1 (2004)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (652.02 KB) | DOI: 10.26593/be.v8i1.617.%p

Abstract

Complaint is a form of consumer complain behavior. Complainants evaluate their complaining experience by their perceived-justice, which will influence their satisfaction, trust and commitment to the firm. This research finds that cellular-phone operator complainant's perceived-justice has the effect on complainant's trust and commitment, with satisfaction as an intervening variable.
Perbandingan Pengendalian Intern dan Pengendalian Manajemen Dalam Hubungannya Dengan Agency Theory Hamfri Djajadikerta
Bina Ekonomi Vol. 8 No. 1 (2004)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (646.282 KB) | DOI: 10.26593/be.v8i1.619.%p

Abstract

The agency theory deals with agency problems resulting from conflicts of interest that may emerge in contractual relationships. Agency relationship is a contract under which one or more persons (the principal(s)) engage another person to perform some service on their behalf which involves delegating some decision making authority to the agent. Differently informed or uncertain and different subjective interests give rise to conflicts of interest between contracting partners. If both parties to the relationships are utility maximizers, there is a good reason to believe that the agent will not always act in the best interests of the principal. Principals is concerned with how these agency problems can be minimized. In accounting domain, internal control systems and management control systems are two tools which principals have created to minimized the problem. The internal control systems is more concerned to rules and monitoring aspect to control the agent. The management control system is a process to influence agent with incentive contract thus it more concerned to human behavior aspect.
Proyek Internasional: Tantangan Abad 21 Brigita Meylianti Sulungbudi
Bina Ekonomi Vol. 8 No. 1 (2004)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.485 KB) | DOI: 10.26593/be.v8i1.620.%p

Abstract

The recent trend toward globalization, even in those countries which had opted to operate in isolation in the past, indicates that international projects will receive a greater thrust in the years ahead. This article identified benefits and threat of international project. We must do an environmental analysis or pre project country study to evaluate the feasibility of the international project in culture, geographical position , economic indicators, legal and political stability, business environment, and infrastructures.
Studi Kasus Sebagai Salah Satu Proses Belajar di Perguruan Tinggi V. J. Wisnu Wardhono
Bina Ekonomi Vol. 8 No. 1 (2004)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (644.913 KB) | DOI: 10.26593/be.v8i1.621.%p

Abstract

To prepare the academician degree-holder is not enough by giving them the theory based from the text-book only. Like Alfred North said, what the faculty has to cultivate is activity in the presence of knowledge. What the students have to learn is activity in the presence of knowledge. In this context the lecturer must shifting the paradigm and rejecting the doctrine that student should first learn passively, and then having learned, should apply knowledge. It is psychological error. And now the question is, what should we do as faculty member to prepare the academician degree-holder for entering the real business world after they graduated from this faculty? In this article the writer will describe the difference between learning (by case study) and teaching, the reader can also find the learning objectives and learning process in study with cases. And last but not least the writer will describe how to write the case for lecturing material.
Tahapan-Tahapan Transaksi Bisnis dan Dokumen Bisnis Ida Nuraida
Bina Ekonomi Vol. 8 No. 1 (2004)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (765.533 KB) | DOI: 10.26593/be.v8i1.623.%p

Abstract

Every business deals with forms in their daily operational activities. We should know how to design and fill out business document forms as a lot of companies have their own form designs according to their companies' needs and situations. In administrative office management, knowledge of how to design and fill out business documents is very important for us in the real working environment. Learning the basics of business documents also need our knowledge of accounting practice. The basic reason for the existence of business documents is that they are evident in some stages of business transactions. An example of business document application is described in PT Indrajaya Bandung, a company which produces many kinds of spring beds. The company has certain suppliers to fulfill their raw materials, and certain retailers to distribute their product to the end user. Both of them have a credit transaction with PT Indrajaya. By comparing between the theory of creating and using business document forms with the application of business documents, as stated in the example of PT lndrajaya, we can analyze and conclude the effectiveness and the efficiency of forms that they use for their business transactions.
Transfer Pricing Sebagai Salah Satu Strategi Perencanaan Pajak Bagi Perusahaan Multi Nasional Paulina Permatasari
Bina Ekonomi Vol. 8 No. 1 (2004)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (908.846 KB) | DOI: 10.26593/be.v8i1.624.%p

Abstract

Transfer pricing is a classical issue in international transaction. From government view, transfer pricing can reduce potential government income especially from tax sector because multinational enterprise tend to shift their tax obligation from high tax countries to low tax countries. From corporate view, companies are trying to reduce their cost and their corporate income tax. For multinational corporate, transfer pricing is one of effective strategies to compete with their competitors.
Tujuh Fokus Pemimpin Pasar Setiadi Umar
Bina Ekonomi Vol. 8 No. 1 (2004)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (481.443 KB) | DOI: 10.26593/be.v8i1.625.%p

Abstract

Becoming a market leader is not an easy task, many things should be done and many have been done by market leader. However by becoming a market leader, doesn't mean that the tasks in hand have been completed. Actually it's far from completed, and there are many jealous rivals that try to wrest over the market leadership in many ways at any cost. Based on 3 disciplines values: product leader, operationally excellent firm, and customer intimate firm, that was written by Michael Treacy and Fred Wiersema, writer tries to highlight seven areas that should be brought into account in order to maintain market leadership: Market Sensing, Creativity, Range of Competencies, Speed, Operational Effectiveness, Loyalty Program, and Stakeholders Interest.
Hubungan Tingkat Tabungan Domestik Bruto Dengan Pertumbuhan Ekonomi Wawan Hermawan
Bina Ekonomi Vol. 8 No. 1 (2004)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (690.613 KB) | DOI: 10.26593/be.v8i1.692.%p

Abstract

Every development country faces the similar problems about how to boost economics to reach for the prosperity. Many models have developed to help the government plan their economics. This paper with base on Aklilu A. Zegeye's paper presents the alternative model to build the correlation of rate of gross domestic saving and economic growth with simultaneous equation.

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