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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
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DOI: 10.26593/be.v14i2.743.%p
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
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DOI: 10.26593/be.v14i2.744.%p
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
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DOI: 10.26593/be.v14i2.745.%p
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
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DOI: 10.26593/be.v15i1.746.%p
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
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DOI: 10.26593/be.v15i1.747.%p
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
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DOI: 10.26593/be.v15i1.748.%p
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
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DOI: 10.26593/be.v15i1.773.%p
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
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DOI: 10.26593/be.v15i1.774.%p
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
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DOI: 10.26593/be.v15i1.775.%p
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
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DOI: 10.26593/be.v15i1.776.%p
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.