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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 431 Documents

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ANALISIS PELUANG DAN TANTANGAN PADA PAGUYUBAN CAHAYA TERANG SEBAGAI UKM PENGRAJIN KULIT DI SUKAREGANG GARUT Ria Satyarini; Muliadi Palesangi
Bina Ekonomi Vol. 16 No. 2 (2012)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Micro, small and medium enterprise (UMKM) have significant impact to economic development, we can see the increasing Gross Domestic Product (GDP) every year. Government give more concern about the empowerment of UMKM, because most of the UMKM has so much liability especially on managerial aspect. Paguyuban Cahaya Terang (PCT) as an object on this research, is a Paguyuban of craft leather from Sukaregang, Garut. The objective of this research are: (1) to indentify the characteristics of PCT, (2) to identify Strengts, Weaknesses, Opportunities, and Threaths of PCT, (3) make strategi development to increase the capability of PCT. Research methods by observation, Focus Group Discussion (FGD), and interview.Key words: micro, small and medium enterprise (UMKM), analysis SWOT, Strategy development

ASPEK KEPERILAKUAN DALAM AKUNTANSI KEUANGAN Muliawati .
Bina Ekonomi Vol. 16 No. 2 (2012)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Financial accounting is conducted by accountant of each operating company. There are many alternative methods and approaches to choose in financial accounting. The final product of financial accounting is financial report. For a listed company in capital market, annual financial report must be audited by independent auditor, in order to give assurance that the company’s financial position and performance is presented fairly. Audit procedures require a lot of auditor’s judgment in all material respects. User of financial report will count on information in the financial report to support their economic decision making. Every decision and judgment made by accountant, auditor, and user of financial report is all about behavioral aspect in financial accounting. This article discusses about the development of behavioral accounting, the correlation between behavioral accounting and financial accounting, and the recent behavioral research in financial accounting.Keywords: Behavioral Accounting, Financial Accounting

EVALUASI PENGENDALIAN INTERN PADA SIKLUS PENGGAJIAN DAN KEPEGAWAIAN UNTUK MENENTUKAN RISIKO FRAUD (Studi Kasus PT World Yamatex Spinning Mills) Elizabeth Tiur Manurung; Fidelis Apriani
Bina Ekonomi Vol. 16 No. 2 (2012)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Issues relating to salary or wages, would be detrimental to employees and companies. One reason is the person who did fraud. Adequate internal control is believed to prevent the occurrence of fraud in the company. Two points examined in this study, whether in PT Yamatex Spinning Mills has had adequate internal controls and the relationship between internal control that has been owned by the risk of fraud, especially on the payroll and personnel cycle. The results showed that PT Yamatex Spinning Mills have internal control. This adequate internal control reduces the risk of fraud. Weaknesses that still exist in the company's internal control is the lack of job rotation policy periodically. Authorization policy in the company that is an offset for these weaknesses. The author suggested that the company established a rotation policy positions on a regular basis to prevent someone from being a position for too long and have the opportunity to conduct fraud.Keywords : Internal control, payroll and personnel,fraud

HOUSING PRICE BUBBLE: PENYEBABNYA DAN MASALAH YANG MUNCUL KARENANYA Chandra Utama
Bina Ekonomi Vol. 16 No. 2 (2012)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Housing price bubble is defined as continuous rising of house price that make the price above the fundamental value. Usually economic agents do not realize the bubble of housing price before it is burst. In period of price bubble, credits for houses increase dramatically because the values of houses, as collateral, climb gradually. The mortgage becomes interesting financial asset that give high return and low risk. The number of people wants to buy rise and demand for houses go up. The housing sector also pushes the growth of economy and financial sector significantly. The problems of housing price bubble spring up since the bursting of bubble and the price of house down. Many economic agents loss their money and many companies become bankruptcy. The financial system and economy also suffer from the burst of housing bubble. This paper defines 6 psychological and 6 economical aspects that cause the price bubble. Furthermore, it is also discuss the negative effect of the bursting. At last, the simple suggestion to avoid the housing price bubble is presented.Key words: housing price bubble, burst of bubble, mortgage.

PENGARUH JOB ENRICHMENT TERHADAP KEPUASAN KERJA, MOTIVASI DAN KOMITMENT ORGANISASI PT FAJAR SURYA WISESA Fransisca Hermawan
Bina Ekonomi Vol. 16 No. 2 (2012)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Human resources is the most important function in a company, because its quality determines the company's success rating. Employee's satisfaction, motivation, and commitment are the keys to the company's efficiency and effectivity, which are also related to the company's job enrichment that creates job control and responsibility. Data used in this research is premier data obtained by sending out questionnaires to 65 employees of PT Fajar Surya Wisesa. We are using the simple linear regression Analysis tool, which includes correlation coefficient, coefficient of determination, regression of significance, and MANOVA testing. The result of this research shows that job enrichment significantly determines job satisfaction, motivation, and commitment.Keywords : job enrichment, satisfaction,motivation,commitment

TINJAUAN LITERATUR MENGENAI DAMPAK PENGELOLAAN RISIKO DALAM PENGENDALIAN INTERN TERHADAP PRILAKU TERKAIT SISTEM INFORMASI AKUNTANSI Amelia Setiawan
Bina Ekonomi Vol. 16 No. 2 (2012)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

The aim of this article is to examine prior studies on riskmanagement impact to internal control. Risk management is related to internal control systems and behavior. The behavior investigated in this article is accountants’ behavior about disclosure in financial reporting. The methods og this article is literature review form published article in international journal.Keywords: risk management, internal control, accountants’behavior, accounting information systems

ANALISIS PENGARUH FAKTOR FUNDAMENTAL DAN EVA TERHADAP HARGA SAHAM INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007-2011 Terra Vira Ervinta; Zaroni .
Bina Ekonomi Vol. 17 No. 1 (2013)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

The objective of this research is to examine the effect of fundamental factors which are proxied by CR (Current Ratio), EPS (Earnings Per Share), and PER (Price to Earnings Ratio), as well EVA (Economic Value Added) toward stock price. Stock price is important to known by stockholders and corporate because it indicates the performance of corporate. The samples in this research are 11 companies that listed in Indeks LQ45 continually for period August 2006 until Januari 2012 and meet the criteria sampling of this study. The samples was determined based on purposive sampling method. Data that used in this research is secondary data, which is financial statements. The results of this research are (1) CR (Current Ratio) has not significant influence to stock price, (2) EPS (Earnings Per Share) has significant influence to stock price, (3) PER (Price to Earnings Ratio) has significant influence to stock price, (4) EVA (Economic Value Added) has not significant influence to stock price, and (5) CR (Current Ratio), EPS (Earnings Per Share), PER (Price to Earnings Ratio), and EVA (Economic Value Added) simultaneously have significant influence to stock price.Keywords: CR (Current Ratio), EPS (Earnings Per Share), PER (Price to Earnings Ratio), EVA (Economic Value Added), stock price

ANALISIS PENGARUH RISIKO SISTEMATIS DAN LIKUIDITAS TERHADAP TINGKAT PENGEMBALIAN SAHAM DALAM PERUSAHAAN NON-KEUANGAN LQ-45 PERIODE 2007-2009 Sumani .; Suhari .
Bina Ekonomi Vol. 17 No. 1 (2013)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

This study aims to examine how the effect of systematic risk and liquidity on stock returns. In this study, researchers found that the systematic risk and liquidity influence stock returns of the shares. Researchers focused on non-financial companies listed in the LQ-45 index for the period 2007 to 2009. The method used is panel data and a sample of 11 non-financial firms. For statistical processing methods used least squares regression analysis. Researchers found that the the returns on shares of non financial companies listed in the LQ-45 index, are simultaneously affected by systematic risk and liquidity. Results of studies have shown that there is significant influence between systematic risk and the liquidity of the stock returns in the fixed effect models, but there are also other factors beyond the systematic risk and liquidity that also influence the rate of return on stocks.Key words: systematic risk, liquidity of shares, bid-ask spread, rate of return

ASSET ALLOCATION:DIVERSIFICATION DAN REBALANCING SEBAGAI BAGIAN DARI PROSES PERENCANAAN KEUANGAN (Suatu Kajian Pustaka) Vera Intanie Dewi
Bina Ekonomi Vol. 17 No. 1 (2013)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Financial planning is the process of designing an investmentstrategy that can helps an individual to achieve financial goals. Asset allocation, diversification and rebalancing is a particularly important steps of investment strategy process. By doing asset allocation and diversification among a variety of different asset categories such as bonds,stocks,mutual funds and saving can helps minimize risk and maximize return. And the goal of rebalancing is to move the current asset allocation back in line to the originally planned asset allocationKeywords: Financial Planning, Asset Allocation,Diversification andRebalancing.

EVALUASI ATAS PERANAN TEKNOLOGI INFORMASI PADA PROSES AKUNTANSI UNTUK MENGHASILKAN LAPORAN KEUANGAN YANG RELEVAN DAN RELIABLE (Studi Kasus Pada PT Seneca Indonesia) Elizabeth Tiur Manurung; Tantya Adrianti
Bina Ekonomi Vol. 17 No. 1 (2013)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Today, information technology is developed so rapidly and provides a lot of convenience for the business. With the advances in information technology, corporate accounting process changes from a manual system to computer-based information systems. The use of information technology can also improve internal controls by adding new control procedures are done by a computer, called IT controls. IT controls can help to control the processing of computer-based accounting to produce relevant and reliable financial statements. Therefore, the problem to be studied in this study are: to evaluate the role of information technology in PT Seneca Indonesia’s accounting process and to examine whether the role of information technology in PT Seneca Indonesia has been effective to produce relevant and reliable financial statements. The results showed that the role of information technology in PT Seneca Indonesia’s accounting process has been effective in supporting the production of relevant and reliable financial statements. It is also supported by IT controls that have been implemented by the company sufficiently. The author tries to give some advice to the information technology control weaknesses that was found in this study, such as by implementing segregation of duties in the IT division and implementing cancellation of document.Keywords: information technology, accounting process, IT controls, financial statements, relevant, reliable

Page 23 of 44 | Total Record : 431

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Home Page

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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