cover
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
Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
ISSN : 08530610     EISSN : 2442675X     DOI : https://doi.org/10.26593/be.v25i1
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.
Articles 431 Documents
RISK BASED INTERNAL AUDITING (RBIA) : SUATU PENDEKATAN DALAM AUDIT INTERNAL Felisia .
Bina Ekonomi Vol. 14 No. 2 (2010)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.87 KB) | DOI: 10.26593/be.v14i2.743.%p

Abstract

Internal auditing has evolved from accounting oriented to management oriented. The past role of internal auditor as the 'watchdog’ now has evolved into internal consultant, which gives input for organization's improvement, and also as a catalyst for the organization. The scope of auditing has become broader, not only focusing on financial audit and compliance audit, but also on risk management, and on every aspect that influenced organizations' performance. The audit orientation now has moved toward auditing based on risks. By applying risk based internal auditing, internal auditors are expected to improve their efficiency and effectiveness in doing audit. In designing Risk Based Internal Auditing (RBIA), internal auditors are expected to cooperate with the organization's committee, in order to obtain clear understanding about the expectation of auditing and monitoring, and how these activities can be grouped to minimalize risks in the organization. Risks triggered RBIA, and the function of RBIA is to report whether those risks have been controlled. Key Words : internal auditing, Risk Based Internal Auditing, inherent risk, residual risk, risk appetite
STUDI PERBANDINGAN TINGKAT EFISIENSI BANK DOMESTIK DAN BANK ASING DI INDONESIA Fredella Colline
Bina Ekonomi Vol. 14 No. 2 (2010)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (841.28 KB) | DOI: 10.26593/be.v14i2.744.%p

Abstract

Global Crisis which occurred in 2008 will become a serious threat for banking industry in all over the world including Indonesia- Although nowadays banking performance is quite good, but there is tight competition between banks in lndonesia especially after foreign investors start to enter banking industry in lndonesia. A bank will be able to holdout in global crisis and face competition among banks, if it can operate efficiently. Efficient Bank can produce optimal output from a given set of input through its operation, so bank function as financial intermediary run well. According to Intermediary approach, a financial institution is viewed as mediator whereas bank borrow fund from Investors and lend it to customers. How important competition and efficiency issues makes the writer to do research about the comparison of efficiency level between Local and Foreign Bank in lndonesia. Efficiency is the ratio of output and input. This study use Descriptive Analysis Method with time-series and cross sectional study approach. Data is taken from Annual Financial Reports of fd banks for the period 2003 - 2007 which consists of I Local Banks and 8 Foreign Banks in lndonesia. The variables used are Credit, Interest Income, and Other Operational Income as output variables and Third parties fund, Interest Expense, Other Operational expense as input variables. This study use Data Envelopment Analysis (DEA) with DEAP2.1 to calculate the efficiency level for each bank. This study analyze how is the comparison of efficiency level between Local and Foreign Banks in lndonesia for period 2003-2007, and what factors to be increased by the banks which are inefficient. The result with DEA shows that Local Banks and Foreign Banks have operated quite efficiently, There are 3 local banks and 4 foreign banks which are efficient (efficiency level = 1 .0000)and the others have the efficiency level between 0.80 - 0.95. Local Banks is good at Credit and Interest Income Factors; meanwhile Foreign Banks is good at Other lncome Factor. The other factors are not quite different between Local and Foreign Banks.
SUMBER FLUKTUASIKURS: TEORI DAN STUDI EMPIRIS Florentius Nugro Hardianto
Bina Ekonomi Vol. 14 No. 2 (2010)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.908 KB) | DOI: 10.26593/be.v14i2.745.%p

Abstract

Stabilization of domestic currency exchange rate towards international currency especially US Dollar is important part of macro economy policy. This policy always is strived for a government in good certain time period in short-run or long-run. Based on discussion in this paper, there are some factors that can be source the happening of rate fluctuation. Theoretical, financial market variables and riel macroeconomic variables are the important factor that can influence rate fluctuation. Some of the variables are interest rate, money supply, financial liberalization, domestic and international price, productivity, government expenditure, and employment. Meanwhile, the result of empirical study by Daly (2006) indicated that riel macroeconomic variables were obvious more important role in influencing rate fluctuation movement at amount of country.
ANALISIS HUBUNGAN INDEKS HARGA SAHAM DOMESTIK, INDEKS HARGA SAHAM INTERNASIONAL, DAN KURS: PENDEKATAN VECTOR AUTOREGRESSION (VAR) A. J. Ibnu Wibowo
Bina Ekonomi Vol. 15 No. 1 (2011)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (889.208 KB) | DOI: 10.26593/be.v15i1.746.%p

Abstract

This research aims to analyze the relation between domestic share price index variable (composite share price index), international share indexes, and Rp/US exchange rate simultaneously.  This research uses weekly data along August 2007-April 2008 period. The data is then analyzed with vector autoregression method (VAR). The  result of analysis with impulse response  function  shows  that IHSG variable tends  to give positive  response  towards  shock of exchange  rate variable, Dow Jones Index, Hangseng Index, Singapore  Index, or Nikkei  Index. Meanwhile,  the analysis of variance decomposition shows  that along 10 observations periods,  /HSG variable  tends to give the biggest average contribution (49%-100%) towards  the movement of /HSG variable, while Singapore's index variable gives the smallest average  contribution (0%-2,9%).
FISHER EFFECT IN INDONESIA (FOR PERIOD 2006-2010) Chandra Utama
Bina Ekonomi Vol. 15 No. 1 (2011)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (558.263 KB) | DOI: 10.26593/be.v15i1.747.%p

Abstract

Penelitian  ini dilakukan  untuk mengetahui apakah Fisher effect berlaku di lndonesia. Menggunakan data inflasi dan suku bunga untuk periode 2006 sampai 2010, ditemukan bahwa  terdapat hubungan antara tingkat  inflasi dan suku bunga untuk periode  per tahun dan bukan periode per bulan. Dari hasil  ini diketahui bahwa harapan inflasi yang ditentukan pengalaman  inflasi beberapa periode  sebelumnya  menentukan pembentukan  suku bunga nominal. Selain  itu penelitian ini menemukan adanya  suku bunga riel yang negatif saat inflasi  tinggi. Hasil  ini menunjukkan  bahwa  inflasi yang  tinggi ternyata  tidak sepenuhnya diantisipasi  oleh pasar. Tidak ada hubungan antara  inflasi dan suku bunga periode  per bulan dan adanya suku bunga  negatif menuniukkan bahwa harapan inflasi, yang mempengaruhi bunga nominal, dibentuk  dari pengalaman inflasi yang panjang.
IDULFITRI MARKETING Agus Hasan Pura A
Bina Ekonomi Vol. 15 No. 1 (2011)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (941.766 KB) | DOI: 10.26593/be.v15i1.748.%p

Abstract

Marketing of led fitr is a seasonal marketing. More  than 200 million people  in Indonesia  are moslem  and as a moslem  they have an obligation  to do fasting  in ramadhan month before the led fitr. Unfortunately, moslems in lndonesia have mixed the value of lslam with their tradition such as "mudik” becomes an important part of people tradition in celebrating led fitr. During the period of ramadhan, demands of products are very high therefore it creates an opportunity for the marketer to reach higher sales and bigger profit particularly for those who understand consumer behavior. All variables in marketing mix should be changed based on changes of consumer behavior during ramadhan and ied  fitr.
NILAI-NILAI KRISTIANI DALAM KEPEMIMPINAN PELAYAN Maria Merry Marianti
Bina Ekonomi Vol. 15 No. 1 (2011)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1183.924 KB) | DOI: 10.26593/be.v15i1.773.%p

Abstract

Servant-leadership is one of the frontier leadership theories. Love is the basic characteristic of Servant Leadership, ending with Service, which is the main motivation of a Servant Leader. Values that embedded are Servant Leadership is Christian Values.
PENELITIAN GROUNDED THEORY, APAKAH ITU..? V. J. Wisnu Wardhono
Bina Ekonomi Vol. 15 No. 1 (2011)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (876.531 KB) | DOI: 10.26593/be.v15i1.774.%p

Abstract

Generally speaking, Grounded Theory is an approach for looking systematically at (mostly) qualitative data (like transcripts of interviews or protocols of observations) aiming at the generation of theory. Sometimes, Grounded Theory is seen as a qualitative method, but Grounded Theory reaches farther:  it combines a specific style of research (or a paradigm) with pragmatic theory of action and with some methodological guidelines. This approach was written down and systematized in the 1960s by Anselm Sfrauss  (himself a student of Herbert Blumer) and Bamey Glaser  (a student  of Paul Lazarsfeld), while working  together  in studying  the sociology  of t7lness at the University of California. For and with their studies, they developed a methodology, that was then made explicit and became the founding stone for an important  branch of qualitative sociology.  Important concepts of Grounded Theory are categories, codes and codings.  The research principle behind Grounded Theory is neither inductive nor deductive, but combines both in a way of abductive reasoning (coming from the works of Charles S. Peirce). This leads to a research practice where data sampling, data analysis and theory development are not seen as distinct and disjunct, but as different steps  to be repeated until one can describe  and explain the phenomenon that  is to be researched.  This stopping point is reached when new data doesn’t change the emerging theory anymore. Grounded Theory according to Glaser emphasizes induction or emergence, and the individual researchers creativity within a clear frame of stages, while Sfrauss is more interested in validation criteria and a systematical approach.  This methodical way of creating Grounded Theory (and still be acceptable to scientific standards)  is explained  in Strauss/Corbin (1990).
PERAN PENGETAHUAN DAN PROSES BELAJAR TERHADAP PERUBAHAN STRATEGI PRAKTEK BISNIS: SEBUAH ANALISIS WACANA TENTANG PERUBAHAN IKLIM Elvy Maria Manurung
Bina Ekonomi Vol. 15 No. 1 (2011)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (710.281 KB) | DOI: 10.26593/be.v15i1.775.%p

Abstract

Flooding and landslides are now beginning to be a daily sight in many areas in Indonesia. What recently happened, and quite terrifying is, the loss (drop down) street in the capital-city. Rainfall in some cities, seem evenly throughout the year. Geographical circumstances of Indonesian as an island Country looks began to change. Land start to shrinking white the ocean's broadening. The impact of this environment and natural changes, such as climate change, would certainly affect people’s lives. Disadvantages socially and economically will reduce the level of public welfare in general. This, in turn, will impact on business practices that had been occupied by businessmen. Willy-nilly, like it or 'not, they must begin to take into account the reality on the surrounding environment. The spread of knowledge through the media should respond by updating the values (corporate-value) that had been possessed by the company,  learning how to change,  and  formulate a new one.
THE USE OF SOCIAL MEDIA TO MARKET CAFE TARGETING Patrick L. Stiady
Bina Ekonomi Vol. 15 No. 1 (2011)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (527.796 KB) | DOI: 10.26593/be.v15i1.776.%p

Abstract

Media sosial online atau disingkat media sosial mulai populer pada awal 2000-an. Ditengah persaingan media sosral Facebook adalah media sosial yang paling banyak digunakan  oleh pengguna  aktif se-dunia diikuti oleh MySpace sebagai pesaing terdekatnya.  Facebook saja digunakan  oleh lebih dari 500 juta orang, jumlah yang lebih besar daripada jumlah penduduk  lndonesia! Pemasaran dengan menggunakan media sosial memiliki sasaran pemirsa yang sangat besar. Pengguna media sosial dapat dibagi ke dalam beberapa  kelompok.  Kelompok terbesar  pengguna media  sosial adalah Generasi-Y. Generasi-Y atau dikenal juga dengan  nama "millenial generation"  adalah generasi  yang lahir sekitar tahun 1980-an  hingga awal 2000-an. Sebagian  besar pengguna  Facebook masuk ke dalam  kelompok Generasi-Y.  Sejalan dengan  perkembangan  gaya hidup di Bandung, semakin banyak cafe berdiri dan bersaing ketat. Kebanyakan dari cafe tersebut menggunakan strategi diferensiasi  sebagai dasar untuk memperoleh keunggulan bersaing.  Beberapa cafe di Bandung memanfaatkan media sosial untuk mendapatkan keunggulan  bersaing dengan “positioning” yang berbeda di kalangan  Generasi-Y.  Tulisan  ini bertujuan mempresentasikan  strategi pemasaran  cafe dengan menggunakan medial sosial untuk menjangkau pasar sasaran G enerasi-Y.

Filter by Year

1997 2025


Filter By Issues
All Issue Vol. 29 No. 2 (2025): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Vol. 29 No. 1 (2025): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Vol. 28 No. 2 (2024): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Vol. 28 No. 1 (2024): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Vol. 27 No. 2 (2023): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Vol. 27 No. 1 (2023): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Vol. 26 No. 2 (2022): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Vol. 26 No. 1 (2022): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Vol. 25 No. 2 (2021): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Vol. 25 No. 1 (2021): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Vol. 24 No. 2 (2020): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Vol. 24 No. 1 (2020): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Vol. 23 No. 2 (2019): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Vol. 23 No. 1 (2019): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Vol. 22 No. 2 (2018): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Vol. 22 No. 1 (2018): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Vol. 21 No. 2 (2017): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Vol. 21 No. 1 (2017): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Vol. 20 No. 2 (2016) Vol. 20 No. 1 (2016) Vol. 19 No. 2 (2015) Vol. 19 No. 1 (2015) Vol. 18 No. 2 (2014) Vol. 18 No. 1 (2014) Vol. 17 No. 2 (2013) Vol. 17 No. 1 (2013) Vol. 16 No. 2 (2012) Vol. 16 No. 1 (2012) Vol. 15 No. 2 (2011) Vol. 15 No. 1 (2011) Vol. 14 No. 2 (2010) Vol. 14 No. 1 (2010) Vol. 13 No. 2 (2009) Vol. 13 No. 1 (2009) Vol. 12 No. 2 (2008) Vol. 12 No. 1 (2008) Vol. 11 No. 2 (2007) Vol. 11 No. 1 (2007) Vol. 10 No. 2 (2006) Vol. 10 No. 1 (2006) Vol. 9 No. 1 (2005) Vol. 8 No. 2 (2004) Vol. 8 No. 1 (2004) Vol. 7 No. 2 (2003) Vol. 7 No. 1 (2003) Vol. 5 No. 2 (2001) Vol. 5 No. 1 (2001) Vol. 4 No. 1 (2000) Vol. 3 No. 2 (1999) Vol. 3 No. 1 (1999) Vol. 1 No. 2 (1997) Vol. 1 No. 1 (1997) More Issue