Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan

BinaEkonomi
Website

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

33 34 35 36 37

BAGAIMANA PRAKTIK MANAJEMEN LABA DAN PENGHINDARAN PAJAK SEBELUM DAN SETELAH PANDEMI COVID19 DI INDONESIA? Amrie Firmansyah; Risanto Ardiansyah
Bina Ekonomi Vol. 24 No. 2 (2020): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

This study investigates the difference between tax avoidance and earnings management, consisting of accrual earnings management and real earnings management. Also, this study investigates the association between accrual earnings management and real earnings management with tax avoidance in the pandemic era. The research data is sourced from financial reports of consumers goods industry companies listed on the Indonesia Stock Exchange from 2019 to 2020, obtained from www.idx.co.id. Based on purposive sampling, the total sample in this study amounted to 74 observations. Hypothesis testing in this study employed paired sample t-test or Wilcoxon Non-Parametric Test to examine the comparative hypothesis and multiple regression analysis for cross-section data to examine the correlative hypothesis. This study suggests no difference in tax avoidance, accrual earnings management, real earnings management level in the pandemic era compared to the pra-pandemic era. This study also concludes that real earnings management is negatively associated with tax avoidance during the pandemic, while accrual earnings management is not associated with tax aggressiveness. The Indonesia Tax Authorities need to improve monitoring and control procedures related to tax avoidance activities conducted by companies.

A A STUDY ON INFORMATION SYSTEMS SUCCESS: EXAMINING USER SATISFACTION OF ACCOUNTING INFORMATION SYSTEM : (A Study on whole City/Regency Governments of West Java Province) Hamzah Ritchi; Noer Fitri Evayanti; Prima Yusi Sari
Bina Ekonomi Vol. 24 No. 2 (2020): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

The purpose of this study is to empirically examine the quality of information systems, information, and service influence on user satisfaction on accounting information systems. The study model used to examine the accounting information systems succession was the model modified from DeLone & McLean (2003) and the research developed by Gable, Sedera, & T (2008) The data was collected through questionnaires given to 84 respondents who were users of the accounting information system software (SIMDA/SIPKD) that worked as an analyst in city/regency governments all over West Java Province. The data was analyzed using a multiple regression analysis through the SPSS program. The results show that the variables' quality has a partially positive and significant influence on accounting information systems' user satisfaction. It implies that an increase in the quality of information systems, information, and services implemented will increase user satisfaction. The test results also reveal that the variables' quality positively and significantly affected the users' satisfaction with the accounting information system in city/regency governments throughout West Java Province.

FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR Nadya Stevie Khanaya Siahaan
Bina Ekonomi Vol. 24 No. 2 (2020): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Disclosure of CSR in a company is an important thing for companies to do. The government itself has also made regulations that require companies to disclose CSR. But in reality, there are still many companies that have not made CSR disclosures by not making a Sustainability Report. There are many factors that can affect CSR disclosure in a company. This study aims to determine whether these factors really affect CSR disclosure. The factors studied were company size, financial performance, and environmental performance. Company size is measured by the natural logarithm of the company's total assets, financial performance is measured by the Return on Assets ratio, environmental performance is measured by the PROPER rating, and CSR disclosure is measured by the number of components disclosed based on GRI standards. This research is a quantitative research with a causal form. This research was conducted on manufacturing companies in Indonesia that have published financial reports and sustainability reports from 2017 to 2019, namely 10 companies. The data that has been collected in this study was then tested using IBM SPSS Statistics 26 software with several forms of testing, namely descriptive statistical tests, classical assumption tests consisting of normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test, t statistic test, and test. F statistics. The results of this study are company size does not partially affect CSR disclosure, financial performance does not partially affect CSR disclosure, environmental performance does not partially affect CSR disclosure, and company size, financial performance, and environmental performance do not simultaneously affect CSR disclosure.

PAJAK ATAS PARKIR BERBAYAR BADAN LAYANAN UMUM Suparna Wijaya; ZAHRONA FATIMAH
Bina Ekonomi Vol. 24 No. 2 (2020): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

The public service agency is a central or regional government agency that provides paid services to the community. Usually, public service agencies also provide paid parking, for example, hospitals. In local government parking tax, parking provision carried out by government agencies is excluded from the tax imposition. Meanwhile, the central government in the Value Added Tax (VAT) provisions excludes parking services. So, the purpose of this study is to explain the comparison of the VAT Law and the Local Taxes Law requirement related to parking provision services, describe the relationship between paid parking from the public service agency and the VAT and the Local Taxes Law provision, and explain the ideal taxation of paid parking provision from the public service agency. The research method used is descriptive qualitative. The results clarify that VAT negative list provision in relation to the Local Taxes Law is one way to avoid double taxation on the same object. Paid parking from public service agency is generally one of the exceptions to the imposition of parking taxes according to the Local Taxes Law because it is a parking space administered by the central government and local governments. However, public service agencies may use third-party services to provide paid parking for its parking lot. This paid parking spaces provision service belongs to a public service agency by a third party is a parking tax based on the Local Taxes Law. Meanwhile, the delivery of parking lot management services carried out by third parties is the object of VAT.

FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2017-2019 Christina Audrey Putri
Bina Ekonomi Vol. 24 No. 2 (2020): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Globalization causes increasingly rapid and intense competition between companies so that companies must continue to improve their performance in order to compete and survive for a long time. The banking sector is no exception. Banking sector stocks are stocks that are chosen by many investors when they are going to invest. Before making investment decisions in the capital market, investors need information about the value of the company or the value of shares which can be obtained by reading and analyzing financial statements. There are many factors that can determine the value of the company, including profitability, company size and dividend policy. This study aims to determine whether profitability, firm size and dividend policy affect firm value. The companies that are the object of this research are banking companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Data was collected by purposive sampling based on predetermined criteria. The secondary data obtained were then processed by descriptive statistical methods and multiple linear regression analysis. The results of the study show that profitability variables can be proven to have an effect on firm value, while firm size and dividend policy variables cannot be proven to have an effect on the value of banking companies listed on the Indonesia Stock Exchange in 2017-2019. However, simultaneously, profitability, company size and dividend policy can be proven to have an effect on the value of banking companies listed on the IDX in 2017-2019.

Analisis Manfaat Penyertaan Modal Negara Pada Program Pembangunan Infrastruktur Listrik Desa Provinsi Bali Heru Akhmadi; Putu Nanda Priastawa
Bina Ekonomi Vol. 25 No. 1 (2021): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Infrastructure in Indonesia needs to be developed every year following the economic growth of Indonesia and the world. Regarding the availability of electricity resources, there are still many households in rural Bali that do not have electricity facilities so that rural communities cannot be fully productive economically. This study aims to measure the effectiveness of government investment through State-owned Equity Participation to the State Electricity Company (PT. PLN) in the Java-Bali electricity infrastructure development program, especially in the village electricity program in Bali Province. This study uses a qualitative method using Atlas.ti software to analyze the results of interviews by providing codes in the form of a collection of words that are most relevant and needed in research. This study also calculates the benefits of government investment through a cost and benefit analysis approach. The results show that the Java-Bali electricity infrastructure development program, especially the village electricity program in Bali Province, has effectively increased the electrification ratio by 100%. Other results show other benefits of village electricity projects such as increasing productivity, cost and energy efficiency, improving living standards, adding insight and information, and also facilitating small and medium enterprises in the villages of Bali Province.

DOES INVESTORS RESPOND TO TAX AVOIDANCE AND TAX RISK? STEWARDSHIP PERSPECTIVE Amrie Firmansyah; Taufik Tri Widodo
Bina Ekonomi Vol. 25 No. 1 (2021): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

This study investigates the association of tax avoidance and tax risk with investor responses regarding firm value in Indonesia. The methodology of this study is the quantitative method. The secondary data were sourced from companies' financial statements and stock prices in the consumer goods industry sector listed on the Indonesia Stock Exchange from 2017 to 2019, obtained from www.idx.co.id, www.idnfinancials.com, and www.finance.yahoo.com. Based on purposive sampling, the number of samples in this study amounted to 78 observations. Hypothesis testing employed in this study is multiple regression analysis for panel data. This study suggests that tax avoidance is positively associated with firm value, but tax risk is negatively associated with firm value. Tax avoidance is an activity that can align the interests of shareholders. Meanwhile, tax risk tends to occur beyond the control of managers so that managers cannot take advantage of tax risk to support the interests of shareholders. This study indicates that the Financial Services Authority needs to coordinate with the Indonesian Tax Authority in improving regulations related to tax avoidance by issuers in Indonesia.

The THE EFFECT OF LEVERAGE, FIRM SIZE, EARNING GROWTH, AND EARNING PERSISTENCE ON EARNING RESPONSE COEFFICIENT Ferry Irawan; Lili Talpia
Bina Ekonomi Vol. 25 No. 1 (2021): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

This study aims to investigate the effect of leverage, firm size, earnings growth, and earning persistence on earnings response coefficient. The population used in this study are all manufacturing companies listed in Indonesia Stock Exchange from 2015 until 2019 and had positive earnings before tax. Consequently, the samples in this research are 68 manufacturing companies so that the observations are 340. For examining data, this research uses a panel data regression model. After running the chow test and Lagrange multiplier test, the most suitable method for the regression model is the common effect model. This research shows that leverage and firm size do not influence earning response coefficient. Meanwhile, earnings growth and earnings persistence have a positive effect on the earnings response coefficient. Keywords: Earning growth; earning persistence; earning response coefficient; firm size; leverage

ANALISIS PERENCANAAN STRATEGI PADA PT IDEA IMAJI PERSADA DALAM MENINGKATKAN KEUNGGULAN KOMPETITIF William Wijaya; Laura Lahindah; Henry Henry
Bina Ekonomi Vol. 24 No. 1 (2020): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

The advertising industry is an industry that has experienced a significant increase due to the shift in this industry to a digital-based business model. The role of digital agencies is very important, because most companies market their products digitally. This condition causes many digital agencies to emerge that are trying to meet market demand, causing the digital agency business to be faced with increasingly fierce competition. Strategic planning is a systematic process agreed by the organization and builds engagement among key stakeholders about priorities for its mission and responsiveness to the operating environment. With strategic planning, the organization can increase its competitive advantage in the face of its competitors. This research was conducted at PT Idea Imaji Persada Bandung. The research method used is the descriptive qualitative method. Data collection in this study was conducted by conducting interviews with top management and middle management at PT Idea Imaji Persada, observations, documentation studies, and literature studies. The strategic design phase consists of three stages: strategy formulation, strategy implementation, and strategy evaluation. By using the TOWS matrix, the results of the strategy design produce seven strategic designs, namely, creating a community with digital agencies in Bandung as a means of developing the digital agency industry, creating Idea Imaji apps for clients, or prospective clients, posting client testimonials on the PT Idea Imaji Persada, giving appreciation or rewards for employees who have good performance, developing tracking system software to control employee performance, benchmarking ideas on a regular basis with other agencies, also creating SOPs and service standardization. The strategy implementation process can be carried out in stages according to the company's conditions.

ANALISIS KINERJA ASET DESA DARI PERSPEKTIF KERANGKA MANAJEMEN ASET PUBLIK (STUDI KASUS DESA LABRUK LOR, KECAMATAN LUMAJANG, KABUPATEN LUMAJANG) Intan Puspitarini; Farchan Maulana
Bina Ekonomi Vol. 25 No. 1 (2021): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

ABSTRACT This study aims to analyze the performance of village asets, by taking a case study of Labruk Lor Village, Lumajang Regency, East Java Province. The stipulation of the village as one of the subjects of development in 2 (two) consecutive National Mid-term Development Plan (RPJMN), namely the 2015-2019 RPJMN and 2020-2024 RPJMN, leads to increasing number and value of village asets. Measuring aset performance as part of the evaluation of aset management provides parameters for the village government to determine whether an aset has been optimally used/utilized. The research method used in this research is descriptive qualitative through interviews, field observations and literatur studies. The analysis was carried out by adopting parameters from 2 (two) previous studies, namely Kaganova (2018) and Hariyono (2007). The resource persons were selected using a purposive sampling method. Kaganova model (2018) is based on 2 (two) indicators, namely inventory and information on village asets. With this model, the research results show that the aset performance of Labruk Lor village gets a point of 0.636 or adequate. Measurement using the Hariyono model (2007) is based on 4 (four) indicators, namely physical condition, use, utilization and financial. The study concluded that with the Hariyono Model (2007), the aset performance of Labruk Lor Village obtained a point of 0.764 (adequate) for asets in the form of Land, 0.869 (good) for Buildings, 0.689 (adequate) for Vehicles, and 0.82 (good) for Equipment and Machinery. Keywords: measurement, performance, public asets, village, management ABSTRAK Penelitian ini bertujuan untuk melakukan analisis kinerja aset desa, dengan mengambil studi kasus Desa Labruk Lor, Kabupaten Lumajang, Provinsi Jawa Timur. Dengan ditetapkannya desa sebagai salah satu subyek pembangunan dalam 2 (dua) RPJMN berturut-turut, yaitu RPJMN 2015-2019 dan RPJMN 2020-2024, maka peningkatan kualitas dan kuantitas aset atau kekayaan desa menjadi hal yang tidak bisa dihindari. Pengukuran kinerja aset sebagai bagian dari evaluasi pengelolaan aset memberikan parameter bagi pemerintah desa untuk mengetahui apakah suatu aset telah digunakan/didayagunakan dengan optimal. Metode penelitian bersifat kualitatif deskriptif melalui teknik wawancara, observasi lapangan dan penelitian dokumen. Analisis dilakukan dengan mengadopsi parameter dari 2 (dua) penelitian terdahulu, yaitu Kaganova (2018) dan Hariyono (2007). Narasumber dipilih dengan menggunakan metode purposive sampling, yaitu terhadap perangkat desa, pemanfaat aset desa, profesional pengelolaan pengukuran kinerja aset publik, serta pejabat regulator pengelolaan aset desa. Pengukuran kinerja aset desa dengan menggunakan model Kaganova (2018) didasarkan pada 2 (dua) indikator, yaitu inventarisasi dan informasi aset desa. Dengan model ini, hasil penelitian menunjukkan bahwa kinerja aset desa Labruk Lor memperoleh nilai 0,636 yang artinya cukup. Pengukuran dengan menggunakan model Hariyono (2007) didasarkan pada 4 (empat) indikator yaitu kondisi fisik, penggunaan, pemanfaatan dan finansial. Penelitian menyimpulkan bahwa dengan dengan Model Hariyono (2007), kinerja aset Desa Labruk Lor memperoleh nilai 0,764 (cukup) untuk aset berupa Tanah Kas Desa (TKD), 0,869 (baik) untuk Gedung dan Bangunan, 0,689 (cukup) untuk kendaraan bermotor, dan 0,82 (baik) untuk peralatan dan mesin. Kata kunci: pengukuran, kinerja, aset publik, desa, pengelolaan Klasifikasi JEL: R5; H110

Page 35 of 44 | Total Record : 431

33 34 35 36 37

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

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

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