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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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TRIPLE BOTTOM LINE DAN SUSTAINABILITY Felisia .; Amelia Limijaya
Bina Ekonomi Vol. 18 No. 1 (2014)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Triple Bottom Line (TBL) concept is increasingly being used by organisations to report on how they respond to sustainability issues. TBL should consist of three measurement elements, namely: financial, social, and environmental. TBL should be interpreted as a relative concept that is dynamic and iterative. Continuous monitoring needs to be performed in order for organisations to be able to continuously adapt themselves to the changes that might happen in the marketplace as well as society.

KAITAN MANAJEMEN PENGARSIPAN DENGAN MANAJEMEN ADMINISTRASI PERKANTORAN LAINNYA DAN APLIKASINYA PADA TATA USAHA SUATU PROGRAM DIII Ida Nuraida
Bina Ekonomi Vol. 9 No. 1 (2005)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Every company and institution hat files. Files save data and information of the company's daily activities and other company's important records. Filing work exists in every department of organization. Filling should not be underestimated by employees of every department in every company. They should understand the importance of filling management, which is a part of administrative office management. Filing cannot be avoided in every office work and filling affects the effectiveness and efficiency of companies. Filing management cannot be separated, with office media (mails, forms reports ), procedure, management information system of the company and the management of handling / recording office documents. Data and information can filed , by manual or electronic filing systems. The progress of technology effects the tools of filling digitalization. In general, files could be backed up through digitalization . However, some files require to be saved manually as to guarantee future business, as It is compulsory according to regulations and laws, and this action is required to avoid fraud for some illegal operations as well. The example of this explanation is illustrated by a research on filing management of academic and student files in a program diploma.

SEKURITISASI ASET SEBAGAI PELUANG BISNIS DAN PENINGKATAN SOLVABILITAS PERUSAHAAN Vera Intanie Dewi
Bina Ekonomi Vol. 10 No. 1 (2006)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Securitization is a recent innovation in asset sales. It involves the pooling and repackaging of loans into securities that are then sold to investors. Securitization was originated in 1970, when the Government National Mortgage Association (GNMA) developed the GNMA pass-through, a mortgage-backed security. Since then commercial banks, savings and loan associations, and various non-deposit-based firms have securitized multifamily and commercial mortgage loans, automobile loans, credit card receivable, various trade receivables, and other types of assets. The benefits from securitization include protection from interest-rate risk, increased liquidity and diversification for original lenders and for investors; a more efficient flow of capital from investors to borrowers. Securitization may enable institutions to attract long-term funds which are more profitable than institutions using conventional tools, and it also provides the originator with a new source of fee income from originating and servicing the securitized assets.

DOVE, EDUKASI PASAR DENGAN HARAPAN Setiadi Umar
Bina Ekonomi Vol. 10 No. 2 (2006)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Many companies and management authors have recognized the importance of product innovation. They call it, "first mover advantage". However this product innovation is not without risk. In reality many product innovations have failed and busted. Many failed because of a single reason: low level of market acceptance. To make the matter worse, the product that finally succeeded in gaining market acceptance only to be taken over, or to be bought, or to be replaced because they could not stand from the competition, especially from those multinational companies that have better resources and better staffs. Up until now, only few new product categories that actually enjoyed what they called first mover advantage and all of them have a similarity: they are the first that dominated the market or they have a good patent protection. Forming a market itself is clearly challenging. Dominating the market presents another challenge. This literature is trying to give an insight about how primary demand is formed, by observing Unilever, in her effort in making a new market for one of her products, Dove. We observe how Unilever through Dove is trying to build a new product category inside her consumer mind and how Unilever is trying to educate their market by saying that clean is slippery not arid in the society that have a contrary habit. We hope that this literature could prove helpful in future work on forming a primary demand in new product category and on launching new product.

PENGEMBANGAN SISTEM INFORMASI PENGOLAHAN PAJAK PADA BIDANG PAJAK DAERAH HOTEL DAN RESTAURANT DI DINAS PENDAPATAN DAERAH KOTA BANDUNG Yelli Eka Sumadhinata
Bina Ekonomi Vol. 14 No. 2 (2010)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

From beginning autonomy region now, every region must have to develop ability get source income region for expenditure APBD and which one with use maximum tax assignment region. For then needed a new system development to encode for processing on computer tax region and to increase service towards public. This research intend for knowing everything about excellent foundation income tax region and how to processing data from obligation tax report, when tax obligation from they tax and doing registration, fill up SPTPD after processing will persistent value tax region must pay for hotel and restaurant. Afterwards SPTPD to encode for processing on computer then result data mold form SKPD. Mold SKPD will give to obligation tax and can do payment with bring SKPD for get SSPD all of them will encode for processing with use language program Borland Delphi version 7.0 and for save database use SQL SERVER 2000. Result this research showed that system working as of precisely comply with a request service public, however a lot of tax obligation feel decrease concept mechanism reporting, process and pay for tax obligation until enthusiastic society community less.

PENERAPAN PENURUNAN NILAI INSTRUMEN KEUANGAN BERDASARKAN PSAK 50 DAN 55 (REVISI 2006) DAN PERUBAHAN YANG HARUS DILAKUKAN PERUSAHAAN Rizka Annisa
Bina Ekonomi Vol. 15 No. 1 (2011)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Convergence between US GAAP and IFRS certainly affect to accounting standard that occur now in Indonesia. Indonesia is harmonizing with IFRS and revising several standards so that it will comply with International Standard. One of the standard that being revised is PSAK 50 (Presentation and Disclosure of Financial Instrument) and PSAK 55 (Recognition and Measurement of Financial Instrument). Along with harmonization and applying fair value accounting, financial instrument need to be assessed to their market value if there is descent of the value, the financial instrument need to be impaired. With applying PSAK 50 and 55 (revision 2006), the impairment process should be supported by reliable, documented data, and need another data to prove that the value of financial instrument is descent. Company has to prepare themself to face the changes that happened, which is changes in information system, organization, technology and human resource. In addition, company should understand overall of PSAK 50 and PSAK 55, because there is a lot of detailed rules in this revision.

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.

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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